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        <CurrentTaxYearAmt>5832957</CurrentTaxYearAmt>
        <TotalAmt>48720989</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>1045890</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>47675099</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>8919495</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10584879</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13390626</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14268914</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21570935</CurrentTaxYearAmt>
        <TotalAmt>68734849</TotalAmt>
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      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14179</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1664</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>15843</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>5510363</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5523545</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5031646</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5373300</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6435083</CurrentTaxYearAmt>
        <TotalAmt>27873937</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>145345618</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>373770107</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.3280</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.3630</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsPY170Ind>X</ThirtyThrPctSuprtTestsPY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the school can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part II, Line 10 Other Income</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION - MANAGEMENT FEE, COLUMN A - 5510363.0, COLUMN B - 5523545.0, COLUMN C - 5031646.0, COLUMN D - 5373300.0, COLUMN E - 6435083.0, COLUMN F - 27873937.0;</ExplanationTxt>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>18625149</BeginningYearBalanceAmt>
        <ContributionsAmt>314765</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>2385664</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>530410</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>291620</OtherExpendituresAmt>
        <EndYearBalanceAmt>20503548</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>17986888</BeginningYearBalanceAmt>
        <ContributionsAmt>1385966</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>249826</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>704145</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>293386</OtherExpendituresAmt>
        <EndYearBalanceAmt>18625149</EndYearBalanceAmt>
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      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>19859233</BeginningYearBalanceAmt>
        <ContributionsAmt>876715</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-1797360</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>951700</OtherExpendituresAmt>
        <EndYearBalanceAmt>17986888</EndYearBalanceAmt>
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      <CYMinus3YrEndwmtFundGrp>
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        <ContributionsAmt>630954</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>4369130</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>669300</OtherExpendituresAmt>
        <EndYearBalanceAmt>19859233</EndYearBalanceAmt>
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        <ContributionsAmt>851779</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>533096</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>1192687</OtherExpendituresAmt>
        <EndYearBalanceAmt>15528449</EndYearBalanceAmt>
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      <PrmnntEndowmentBalanceEOYPct>1.0</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.0</TermEndowmentBalanceEOYPct>
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      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
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        <OtherCostOrOtherBasisAmt>801277</OtherCostOrOtherBasisAmt>
        <BookValueAmt>801277</BookValueAmt>
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      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>126243893</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>79378442</DepreciationAmt>
        <BookValueAmt>46865451</BookValueAmt>
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        <DepreciationAmt>29277153</DepreciationAmt>
        <BookValueAmt>4993052</BookValueAmt>
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        <DepreciationAmt>1091521</DepreciationAmt>
        <BookValueAmt>962738</BookValueAmt>
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        <BookValueAmt>3851531</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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      <OtherSecuritiesGrp>
        <Desc>Alternative Investments</Desc>
        <BookValueAmt>1830246</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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      <TotalBookValueSecuritiesAmt>5681777</TotalBookValueSecuritiesAmt>
      <OtherAssetsOrgGrp>
        <Desc>Operating Leases Right-of-Use Assets</Desc>
        <BookValueAmt>17074777</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>17074777</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Operating Leases Right-of-Use Liabilities</Desc>
        <Amt>17367978</Amt>
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      <TotalRevEtcAuditedFinclStmtAmt>95589763</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>2213991</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>799512</OtherRevenueAmt>
      <RevenueNotReportedAmt>3013503</RevenueNotReportedAmt>
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      <InvestmentExpensesNotIncldAmt>22629</InvestmentExpensesNotIncldAmt>
      <OtherRevenuesNotIncludedAmt>22350143</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>22372772</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>114949032</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>94260970</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>799512</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>799512</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>93461458</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>22629</InvestmentExpensesNotIncld2Amt>
      <OtherExpensesNotIncludedAmt>22350143</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>22372772</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>115834230</TotalExpensesPerForm990Amt>
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        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4 Intended uses of endowment funds</FormAndLineReferenceDesc>
        <ExplanationTxt>The intended uses of the organization's endowment funds are grants and scholarships, funding of the summer teaching institute, and the cancer research institute.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>Rent Expenses - 552941 Cost of Goods Sold - 219572 Aviation Rent Expenses - 26999</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>Student Aid - 22350143</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>Rent Expenses - 552941 Cost of Goods Sold - 219572 Aviation Rent Expenses - 26999</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>Student Aid - 22350143</ExplanationTxt>
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    </IRS990ScheduleD>
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      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
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        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDENTS ENROLL AT BJU FROM ALL US STATES AND APPROXIMATELY 40 FOREIGN COUNTRIES . THEREFORE, BJU DOES NOT USE NEWSPAPER OR BROADCAST MEDIA TO SOLICIT STUDENTS WITH THE EXCEPTION OF AN OCCASIONAL NEWSPAPER AD FOR A LOCAL COLLEGE FAIR WHERE THE RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED . THE FOLLOWING NONDISCRIMINATORY STATEMENT IS INCLUDED IN UNDERGRADUATE AND GRADUATE CATALOGS, IN PRINT ADVERTISING AND ON THE APPLICATION PAGES OF BJU'S OFFICIAL WEBSITE, WWW.BJU.EDU: "STUDENTS OF ANY RACE, COLOR, AGE, SEX, NATIONAL OR ETHNIC ORIGIN, PROTECTED DISABILITY OR VETERAN STATUS ARE ADMITTED TO ALL THE RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT BOB JONES UNIVERSITY. THE UNIVERSITY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, AGE, SEX, NATIONAL OR ETHNIC ORIGIN, PROTECTED DISABILITY OR VETERAN STATUS IN ITS ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS." THE FOLLOWING NONDISCRIMINATORY STATEMENT IS INCLUDED IN THE STUDENT HANDBOOK, IN PRINT ADVERTISING, AND ON THE ADMISSIONS PAGES OF BOB JONES ACADEMY'S OFFICIAL WEBSITE, WWW.BOBJONESACADEMY .NET: "STUDENTS OF ANY RACE, COLOR, SEX, NATIONAL ORIGIN, OR PROTECTED DISABILITY ARE ADMITTED TO ALL THE RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT BOB JONES ACADEMY. THE ACADEMY DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, SEX, NATIONAL ORIGIN, OR PROTECTED DISABILITY IN ITS ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS."</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization participates in state and federal aid programs whereby students receive financial aid in the form of tuition grants and scholarships.</ExplanationTxt>
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    </IRS990ScheduleE>
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      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Europe (Including Iceland and Greenland)</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program Services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Study Abroad Programs</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>298421</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Sub-Saharan Africa</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program Services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Study Abroad Programs</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>62453</RegionTotalExpendituresAmt>
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      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program Services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Study Abroad Programs</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>6527</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>South America</RegionTxt>
        <OfficesCnt>0</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program Services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Study Abroad Programs</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>7898</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>0</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>0</SubtotalEmployeesCnt>
      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
      <ContinuationTotalEmployeeCnt>0</ContinuationTotalEmployeeCnt>
      <TotalOfficeCnt>0</TotalOfficeCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <SubtotalSpentAmt>375299</SubtotalSpentAmt>
      <ContinuationSpentAmt>0</ContinuationSpentAmt>
      <TotalSpentAmt>375299</TotalSpentAmt>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
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        <FormAndLineReferenceDesc>Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual; SUB-SAHARAN AFRICA-Accrual</ExplanationTxt>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Dare Fore More Ministries Inc</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>6803 Village Lake Cir</AddressLine1Txt>
          <CityNm>East Ridge</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37412</ZIPCd>
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        <RecipientEIN>205648351</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>163058</CashGrantAmt>
        <PurposeOfGrantTxt>Raise funds for vehicle purchase</PurposeOfGrantTxt>
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      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Institutional Aid</GrantTypeTxt>
        <RecipientCnt>1978</RecipientCnt>
        <CashGrantAmt>22350143</CashGrantAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.</FormAndLineReferenceDesc>
        <ExplanationTxt>BJU provides scholarships to eligible students based on need and merit. The awards are applied by the financial aid office to the student's accounts and are used to cover the cost of tuition, room and board.</ExplanationTxt>
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      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
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      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Bobby Wood</PersonNm>
        <TitleTxt>Chief Enrollment Officer (Part Year)</TitleTxt>
        <BaseCompensationFilingOrgAmt>95832</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>1329</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>54900</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>152061</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Discretionary spending account</FormAndLineReferenceDesc>
        <ExplanationTxt>The board of directors reviews and approves the annual budget. Included in the annual budget is a discretionary spending amount for the President. The discretionary account is used by the President to fund travel-related expenses, BJU-related events, etc. The President's office submits invoices and expense reimbursement forms (with proper supporting documentation) to the University for payment as required. Expenditures/reimbursements are made in accordance with the University's disbursement policies and procedures.</ExplanationTxt>
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          <BusinessName>
            <BusinessNameLine1Txt>Andrea J Burch</BusinessNameLine1Txt>
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        </NameOfInterested>
        <RelationshipDescriptionTxt>Family Member of Brian Burch, Chief Information Officer</RelationshipDescriptionTxt>
        <TransactionAmt>58660</TransactionAmt>
        <TransactionDesc>Compensation</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>Rebecca Weier</BusinessNameLine1Txt>
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        </NameOfInterested>
        <RelationshipDescriptionTxt>Family member of Gary Weier, EVP Academic Affairs</RelationshipDescriptionTxt>
        <TransactionAmt>66110</TransactionAmt>
        <TransactionDesc>Compensation</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>Michelle Benson</BusinessNameLine1Txt>
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        </NameOfInterested>
        <RelationshipDescriptionTxt>Family member of Alan Benson, Interim CEO</RelationshipDescriptionTxt>
        <TransactionAmt>68280</TransactionAmt>
        <TransactionDesc>Compensation</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="23017437" softwareVersionNum="2023v6.0">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>4</ContributionCnt>
        <NoncashContributionsRptF990Amt>43685</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Furniture &amp; Equipment</Desc>
        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>5402</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Cost</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule M, Part I</FormAndLineReferenceDesc>
        <ExplanationTxt>The number of contributions represent the number of contributions received, not the number of items donated.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017437" softwareVersionNum="2023v6.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 1a Delegate broad authority to a committee</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Committee shall exercise all the duties of the Board of Trustees in the interim between meetings of the Board, subject to such limitations as the Board of Trustees may, from time to time, impose. Specifically, the Executive Committee may ratify an action that is needed to protect the interests of the University and that would be compromised by delay, as well as any action that is administrative in nature that is necessary for the efficient functioning of the University. In no event shall the Executive Committee have authority to appoint or remove board members, amend the Bylaws, select or remove board officers or the University president, change the Mission Statement, incur university indebtedness, approve the annual budget, or confer academic degrees or awards. Those matters are specifically reserved to the Board of Trustees. The Executive Committee shall consist of: chair of the board, Board secretary/treasurer, chair of the Academic Committee, chair of the Finance and Audit Committee, chair of the Marketing and Development Committee, chair of the Student Life Committee, and chair of the Personnel and Plant Committee.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The organization's Chief Financial Officer and the Finance &amp; Audit Committee of the board of trustees reviewed the Form 990 prior to filing. For privacy reasons, the filed Form 990, excluding Schedule B, was provided electronically to the entire board of trustees after its filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>The officers and board members are required to review and acknowledge the conflicts of interest policy on an annual basis. The responses to the conflict of interest questionnaires are reviewed by the board secretary and maintained to identify any conflict. In the event that a potential conflict of interest arises during the year, the interested person shall recuse himself/herself from all discussions and vote on the matter.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation for the CEO, which is reviewed and approved by the board of trustees, is based on annual salary data from comparable universities to ensure reasonableness. All decisions are documented in the board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b Process to establish compensation of other employees</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation for all other officers is determined by the CEO and the use of a comparability matrix. Salaries are included in the BJU annual budget, which is approved by the board of trustees. All decisions are documented in the board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>During the tax year, the organization's governing documents, conflict of interest policy and financial statements were made available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VIII, Line 2f Other Program Service Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Program Revenue - Total Revenue: 1157267, Related or Exempt Function Revenue: 1157267, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 1 Organization's mission (cont.)</FormAndLineReferenceDesc>
        <ExplanationTxt>The general nature and object of BJU shall be to conduct an institution of learning for the general education of youth in the essentials of culture and the arts and sciences, giving special emphasis to the Christian religion and the ethics revealed in the holy scriptures; combating all atheistic, agnostic, pagan and so-called scientific adulterations of the Gospel; unqualifiedly affirming and teaching the inspiration of the Bible (both Old and the New Testaments); the creation of man by the direct act of God; the incarnation and the virgin birth of our Lord and Savior, Jesus Christ; His identification as the Son of God; His vicarious atonement for the sins of mankind by the shedding of his blood on the cross.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>