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      <DonatedServicesAndUseFcltsAmt>228181</DonatedServicesAndUseFcltsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolAndSepBasisFinclStmtInd>X</ConsolAndSepBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolAndSepBasisFinclStmtInd>X</ConsolAndSepBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D">
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        <BookValueAmt>25658032</BookValueAmt>
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      <BuildingsGrp>
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        <DepreciationAmt>3798384</DepreciationAmt>
        <BookValueAmt>12856560</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>103839</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>14422</DepreciationAmt>
        <BookValueAmt>89417</BookValueAmt>
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      <EquipmentGrp>
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        <DepreciationAmt>33106800</DepreciationAmt>
        <BookValueAmt>90822</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>23712567</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2098100</DepreciationAmt>
        <BookValueAmt>21614467</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>60309298</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>Security Deposits</Desc>
        <BookValueAmt>363000</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>Operating lease right of use assets</Desc>
        <BookValueAmt>1345674</BookValueAmt>
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        <Desc>Operating lease liabilities noncurr</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>Real estate security deposits</Desc>
        <Amt>49452</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Real estate sec deposits noncurrent</Desc>
        <Amt>6404264</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Short term debt</Desc>
        <Amt>1016559</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Financing leases</Desc>
        <Amt>183360</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Operating lease liabilities current</Desc>
        <Amt>143449</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Other noncurrent liability</Desc>
        <Amt>140000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>9217125</TotalLiabilityAmt>
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    <IRS990ScheduleE documentId="990E">
      <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>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ABHE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>Citadel 1 5850 T G Lee Blvd 130</AddressLine1Txt>
          <CityNm>Orlando</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32822</ZIPCd>
        </USAddress>
        <RecipientEIN>351055662</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>20000</CashGrantAmt>
        <ValuationMethodUsedDesc>Book</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>NA</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>Chrsitian leadership program support</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LA Pilgrim Presbyterian Church</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1329 S Hope St</AddressLine1Txt>
          <CityNm>Los Angeles</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90015</ZIPCd>
        </USAddress>
        <RecipientEIN>453822446</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>23000</CashGrantAmt>
        <ValuationMethodUsedDesc>Book</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>NA</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>Church missions</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="990L">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Winnie Wong</PersonNm>
        <RelationshipWithOrgTxt>Trustee</RelationshipWithOrgTxt>
        <LoanPurposeTxt>General operation</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>1924397</OriginalPrincipalAmt>
        <BalanceDueAmt>825987</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>825987</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>Board has reviewed and approved return for filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The chairman and CFO review the transactions quarterly and annually to ensure that conflicts of interest do not exist. The chairman acts as the final reviewer. Compensation is checked against council for Christian colleges and universities as benchmarks to ensure fairness annually. Board decisions are documented in the minutes kept by the secretary.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>A compensation study of the Association for Biblical Higher Education and Council for Christian Colleges and Universities salary data was completed and salary recommendations were reviewed by the board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>A compensation study of the Association for Biblical Higher Education and Council for Christian Colleges and Universities salary data was completed and salary recommendations were reviewed by the board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The universitys governing documents conflict of interest policy and financial statements are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Dover Greens LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>73 Wheeler Rd</AddressLine1Txt>
          <CityNm>Wingdale</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12594</ZIPCd>
        </USAddress>
        <EIN>463068978</EIN>
        <PrimaryActivitiesTxt>Managing campus properties</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Olivet University</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>4 Temby Drive LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>4 Temby Drive</AddressLine1Txt>
          <CityNm>Dover Plains</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12522</ZIPCd>
        </USAddress>
        <EIN>371865452</EIN>
        <PrimaryActivitiesTxt>Managing housing properties</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Olivet University</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Christian Servicing LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>73 Wheeler Rd</AddressLine1Txt>
          <CityNm>Wingdale</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12594</ZIPCd>
        </USAddress>
        <EIN>843630178</EIN>
        <PrimaryActivitiesTxt>Bill paying functions</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Olivet University</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Rock Solid Service LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>28481 Rancho California RD 205</AddressLine1Txt>
          <CityNm>Temecula</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92590</ZIPCd>
        </USAddress>
        <EIN>844126075</EIN>
        <PrimaryActivitiesTxt>Bill paying functions</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Olivet University</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>San Francisco Campus Management and</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>201 Seminary Dr</AddressLine1Txt>
          <CityNm>Mill Valley</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94941</ZIPCd>
        </USAddress>
        <EIN>844678149</EIN>
        <PrimaryActivitiesTxt>Bill paying functions</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WY</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Olivet University</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Missouri Campus Management LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>8300 Morganford Rd</AddressLine1Txt>
          <CityNm>Saint Louis</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>63123</ZIPCd>
        </USAddress>
        <EIN>850953492</EIN>
        <PrimaryActivitiesTxt>Bill paying functions</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MO</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Olivet University</BusinessNameLine1Txt>
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      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Dover Wingdale Properties LLC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>73 Wheeler Rd</AddressLine1Txt>
          <CityNm>Wingdale</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12594</ZIPCd>
        </USAddress>
        <EIN>475159062</EIN>
        <PrimaryActivitiesTxt>Not yet determined</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Olivet University</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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    </IRS990ScheduleR>
  </ReturnData>
</Return>