ARIZONA CHRISTIAN UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- ARIZONA CHRISTIAN UNIVERSITY (EIN 86-0186050)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202241369349315864
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T17:43:34-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 EAST THOMAS ROAD SUITE 2300 | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85012 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860186050 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIZONA CHRISTIAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ARIZ | BusinessNameControlTxt |
| Phone | 6024895300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WEST FIRESTORM WAY | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85306 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES TITO | PersonNm |
| Person Title | CHIEF OPERATING OFFICER | PersonTitleTxt |
| Phone | 6024895300 | PhoneNum |
| Signature | 2022-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAMES | PersonFirstNm |
| Person Last | TITO | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MELISSA HANGSLEBEN | PreparerPersonNm |
| PTIN | P02087031 | PTIN |
| Phone | 6022662248 | PhoneNum |
| Preparation | 2022-05-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LEN MUNSIL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WEST FIRESTORM WAY | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85306 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $42,553,233 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ARIZONACHRISTIAN.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE A BIBLICALLY INTEGRATED EDUCATION PREPARING GRADUATES TO SERVE THE LORD JESUS CHRIST. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 408 | TotalEmployeeCnt |
| Total Volunteers | 64 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,471,637 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,351,710 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,533,507 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,710,043 | CYProgramServiceRevenueAmt |
| PY Investment Income | $18,068 | PYInvestmentIncomeAmt |
| CY Investment Income | $149,879 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$30,343 | PYOtherRevenueAmt |
| CY Other Revenue | $504,304 | CYOtherRevenueAmt |
| PY Total Revenue | $26,992,869 | PYTotalRevenueAmt |
| CY Total Revenue | $41,715,936 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,494,088 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $13,860,326 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,805,571 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,859,590 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,562,399 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,487,831 | PYOtherExpensesAmt |
| CY Other Expenses | $12,378,303 | CYOtherExpensesAmt |
| PY Total Expenses | $29,787,490 | PYTotalExpensesAmt |
| CY Total Expenses | $37,098,219 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,794,621 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,617,717 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $57,988,528 | TotalAssetsBOYAmt |
| Total Assets EOY | $57,965,116 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,895,085 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $30,359,587 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,093,443 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,605,529 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ARIZONA CHRISTIAN UNIVERSITY PROVIDES A BIBLICALLY-INTEGRATED, LIBERAL ARTS EDUCATION EQUIPPING GRADUATES TO SERVE THE LORD JESUS CHRIST IN ALL ASPECTS OF LIFE, AS LEADERS OF INFLUENCE AND EXCELLENCE. ARIZONA CHRISTIAN UNIVERSITY EXISTS TO EDUCATE AND EQUIP FOLLOWERS OF CHRIST TO TRANSFORM CULTURE WITH THE TRUTH. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $30,108,783 | ExpenseAmt |
| Grant | $13,860,326 | GrantAmt |
| Revenue | $23,070,352 | RevenueAmt |
| Desc | EDUCATIONAL ACTIVITIES:ARIZONA CHRISTIAN UNIVERSITY IS A PRIVATE, NON-PROFIT, CHRISTIAN UNIVERSITY IN PHOENIX OFFERING A VARIETY OF DEGREE PROGRAMS, HONORS COURSES, INTERNSHIP OPPORTUNITIES, AND MULTIPLE PRE-PROFESSIONAL TRACKS. ACU'S DISTINGUISHED PROFESSORS ARE COMMITTED TO DEVELOPING THE COMPLETE PERSON THROUGH THE INTEGRATION OF FAITH, LEARNING, AND CHRISTIAN LEADERSHIP FOR OUR MORE THAN 1,000 STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,446,375 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $4,639,691 | RevenueAmt |
| Desc | AUXILIARY SERVICES & OUTREACH MINISTRIES:ARIZONA CHRISTIAN UNIVERSITY PROVIDES STUDENT LIFE PROGRAMS, UPDATED FACILITIES FOR STUDENTS, AND EXTRA-CURRICULAR ACTIVITIES TO FURTHER ENHANCE THE EDUCATIONAL EXPERIENCE FOR EACH STUDENT. ACU PROVIDES OPPORTUNITIES FOR STUDENTS TO FULFILL THE UNIVERSITY'S MISSION TO ENGAGE THE WORLD FOR JESUS CHRIST AND TRANSFORM CULTURE WITH TRUTH. THE UNIVERSITY HELPS CONNECT STUDENTS WITH MINISTRIES AND SERVICE OPPORTUNITIES IN THE SURROUNDING COMMUNITY AS WELL AS PROVIDES THE OPPORTUNITY FOR STUDENTS, FACULTY, AND STAFF TO PARTICIPATE IN INTERNATIONAL MISSION TRIPS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $33,555,158 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 408 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KELLY A BULLOCK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6024895300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WEST FIRESTORM WAY | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85306 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| LEN MUNSIL | |||||||
| PRESIDENT | 60.00 | Yes (X) | $581,719 | $0 | $58,133 | ||
| STEVE ADAMSON | |||||||
| PROVOST & EXECUTIVE VP | 50.00 | Yes (X) | $192,964 | $0 | $27,112 | ||
| JEFF RUTTER | |||||||
| VP OF ENROLLMENT | 50.00 | $133,139 | $0 | $30,540 | Yes (X) | ||
| JAMES GRIFFITHS | |||||||
| VP OF UNIVERSITY ENGAGEMENT | 50.00 | $113,921 | $0 | $25,984 | Yes (X) | ||
| JON CLINE | |||||||
| VP OF CAMPUS OPERATIONS | 50.00 | $109,832 | $0 | $16,800 | Yes (X) | ||
| ROBIN KLUNG | |||||||
| CHIEF FINANCIAL OFFICER | 50.00 | Yes (X) | $101,389 | $0 | $11,952 | ||
| CATHERINE ELLINGSEN | |||||||
| CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| THOMAS OKARMA | |||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ANDREW UNKEFER | |||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DARLA CLARK | |||||||
| TREASURER (THRU 9/20) | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN COCCA | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| GLENN DOBBS | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| GREGORY KOURY MD | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR JIM BAUGH | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RICK BLANKENSHIP | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR MARK FULLER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DON KING | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| WAYNE MIHAILOV | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| FLOYD BROWN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID PRUITT | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DR SHELLY RODEN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| LARRY ANDERSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| PAUL WESTPHAL | |||||||
| TRUSTEE (THRU 1/21) | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,232,964 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $170,521 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO INC AND ASSOCIATES | |||||
| DEPT 880328 | LOS ANGELES | CA | 90088 | DINING HALL FOOD SERVICE | $4,360,557 |
| DELL FINANCIAL SERVICES | |||||
| PO BOX 6549 | CAROL STREAM | IL | 60197 | IT EQUIPMENT LEASE | $290,786 |
| QCM TECHNOLOGIES | |||||
| 9060 E VA LINDA STE 220 | SCOTTSDALE | AZ | 85258 | IT SERVICES | $126,719 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,691,608 | GovernmentGrantsAmt |
| All Other Contributions | $7,660,102 | AllOtherContributionsAmt |
| Noncash Contributions | $43,560 | NoncashContributionsAmt |
| Total Contributions | $13,351,710 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION & FEES | 611310 | $23,070,352 | $23,070,352 |
| AUXILIARY SERVICES | 611710 | $4,639,691 | $4,639,691 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,710,043 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,840 | TotalRevenueColumnAmt |
| Exclusion | $23,840 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $477,927 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $477,927 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $477,927 | TotalRevenueColumnAmt |
| Exclusion | $477,927 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $963,336 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $832,648 | SecuritiesAmt |
| Other | $4,649 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $130,688 | SecuritiesAmt |
| Other | -$4,649 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $126,039 | TotalRevenueColumnAmt |
| Exclusion | $126,039 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $26,377 | TotalRevenueColumnAmt |
| Exclusion | $26,377 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $26,377 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,715,936 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,710,043 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $654,183 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,860,326 | TotalAmt |
| Program Services | $13,860,326 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,051,109 | TotalAmt |
| Program Services | $362,621 | ProgramServicesAmt |
| Management And General | $294,942 | ManagementAndGeneralAmt |
| Fundraising | $393,546 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,093,973 | TotalAmt |
| Program Services | $7,222,133 | ProgramServicesAmt |
| Management And General | $486,403 | ManagementAndGeneralAmt |
| Fundraising | $385,437 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,086 | TotalAmt |
| Program Services | $102,293 | ProgramServicesAmt |
| Management And General | $5,381 | ManagementAndGeneralAmt |
| Fundraising | $412 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $981,365 | TotalAmt |
| Program Services | $923,404 | ProgramServicesAmt |
| Management And General | $39,640 | ManagementAndGeneralAmt |
| Fundraising | $18,321 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $625,057 | TotalAmt |
| Program Services | $541,541 | ProgramServicesAmt |
| Management And General | $46,553 | ManagementAndGeneralAmt |
| Fundraising | $36,963 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,031 | TotalAmt |
| Program Services | $2,032 | ProgramServicesAmt |
| Management And General | $4,999 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,270 | TotalAmt |
| Management And General | $110,270 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,898 | TotalAmt |
| Management And General | $9,898 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,135,426 | TotalAmt |
| Program Services | $3,490,309 | ProgramServicesAmt |
| Management And General | $296,372 | ManagementAndGeneralAmt |
| Fundraising | $348,745 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,415 | TotalAmt |
| Program Services | $25,595 | ProgramServicesAmt |
| Management And General | $205,131 | ManagementAndGeneralAmt |
| Fundraising | $89,689 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,009,564 | TotalAmt |
| Program Services | $919,637 | ProgramServicesAmt |
| Management And General | $47,203 | ManagementAndGeneralAmt |
| Fundraising | $42,724 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,082,029 | TotalAmt |
| Program Services | $937,904 | ProgramServicesAmt |
| Management And General | $88,435 | ManagementAndGeneralAmt |
| Fundraising | $55,690 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $597,925 | TotalAmt |
| Program Services | $585,842 | ProgramServicesAmt |
| Management And General | $4,604 | ManagementAndGeneralAmt |
| Fundraising | $7,479 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,065 | TotalAmt |
| Program Services | $118,461 | ProgramServicesAmt |
| Management And General | $2,797 | ManagementAndGeneralAmt |
| Fundraising | $4,807 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,616,122 | TotalAmt |
| Program Services | $1,406,026 | ProgramServicesAmt |
| Management And General | $129,290 | ManagementAndGeneralAmt |
| Fundraising | $80,806 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,522,643 | TotalAmt |
| Program Services | $2,275,108 | ProgramServicesAmt |
| Management And General | $171,105 | ManagementAndGeneralAmt |
| Fundraising | $76,430 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,768 | TotalAmt |
| Program Services | $361,871 | ProgramServicesAmt |
| Management And General | $17,825 | ManagementAndGeneralAmt |
| Fundraising | $8,072 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DUES AND SUBSCRIPTIONS | $322,033 | $297,697 | $13,787 | $10,549 |
| OTHER EXPENSES | $131,114 | $122,358 | $6,027 | $2,729 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,098,219 | TotalAmt |
| Program Services | $33,555,158 | ProgramServicesAmt |
| Management And General | $1,980,662 | ManagementAndGeneralAmt |
| Fundraising | $1,562,399 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,084,217 | BOYAmt |
| EOY | $3,669,118 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,371,089 | BOYAmt |
| EOY | $6,244,269 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698,654 | BOYAmt |
| EOY | $791,384 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,073 | BOYAmt |
| EOY | $1,007 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $532,420 | BOYAmt |
| EOY | $510,312 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $44,542,124 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,100,139 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,453,010 | BOYAmt |
| EOY | $41,441,985 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,044,975 | BOYAmt |
| EOY | $1,364,063 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,803,090 | BOYAmt |
| EOY | $3,942,978 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,988,528 | BOYAmt |
| EOY | $57,965,116 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,573,448 | BOYAmt |
| EOY | $1,985,044 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,966,999 | BOYAmt |
| EOY | $1,930,605 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,405,000 | BOYAmt |
| EOY | $8,405,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,446,835 | BOYAmt |
| EOY | $17,241,078 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,695,200 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $807,603 | BOYAmt |
| EOY | $797,860 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,895,085 | BOYAmt |
| EOY | $30,359,587 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,294,279 | BOYAmt |
| EOY | $21,346,975 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,799,164 | BOYAmt |
| EOY | $6,258,554 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,093,443 | BOYAmt |
| EOY | $27,605,529 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,988,528 | BOYAmt |
| EOY | $57,965,116 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,617,717 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $210,654 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,316,285 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,572,928 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,174,837 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,575,458 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,471,637 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,351,710 | CurrentTaxYearAmt |
| Total | $30,146,570 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,572,928 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,174,837 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,575,458 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,471,637 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,351,710 | CurrentTaxYearAmt |
| Total | $30,146,570 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $11,365,229 | SubstantialContributorsTotAmt |
| Public Support Total170 | $18,781,341 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $60,038 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,073 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $441,220 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $119,064 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $501,767 | CurrentTaxYearAmt |
| Total | $1,167,162 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $93,572 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $250,518 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$94,430 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,377 | CurrentTaxYearAmt |
| Total | $276,037 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $31,589,769 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $103,305,717 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.59450 | PublicSupportCY170Pct |
| Public Support PY170 | 0.54510 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2017 AMOUNT: $ 93,572. 2018 AMOUNT: $ 250,518. 2019 AMOUNT: $ -94,430. 2020 AMOUNT: $ 26,377. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,044,975 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $355,284 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $36,196 | AdministrativeExpensesAmt |
| End Year Balance | $1,364,063 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $999,388 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $79,427 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $33,840 | AdministrativeExpensesAmt |
| End Year Balance | $1,044,975 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,030,924 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,464 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $36,000 | AdministrativeExpensesAmt |
| End Year Balance | $999,388 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,013,684 | BeginningYearBalanceAmt |
| Contributions | $17,240 | ContributionsAmt |
| Investment Earnings Or Losses | $53,243 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $22,427 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $30,816 | AdministrativeExpensesAmt |
| End Year Balance | $1,030,924 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,870,022 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $61,730 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $164,365 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $2,753,703 | AdministrativeExpensesAmt |
| End Year Balance | $1,013,684 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,370,000 | OtherCostOrOtherBasisAmt |
| Book Value | $10,370,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,434,487 | OtherCostOrOtherBasisAmt |
| Depreciation | $655,774 | DepreciationAmt |
| Book Value | $28,778,713 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,481,119 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,444,365 | DepreciationAmt |
| Book Value | $2,036,754 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $256,518 | OtherCostOrOtherBasisAmt |
| Book Value | $256,518 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $41,441,985 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| UNAMORTIZED BOND EXPENSES | $1,384,463 |
| DEPOSITS HELD WITH TRUSTEE | $1,925,671 |
| ROU ASSET - FINANCING | $632,844 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,942,978 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ANNUITY LIABILITY | Desc |
| Amt | $797,860 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $797,860 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $29,854,312 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $210,654 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $27,485 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$12,089,865 | OtherRevenueAmt |
| Revenue Not Reported | -$11,851,726 | RevenueNotReportedAmt |
| Revenue Subtotal | $41,706,038 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $9,898 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $9,898 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $41,715,936 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,342,226 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $27,485 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $1,346,040 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,373,525 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,968,701 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $9,898 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $12,119,620 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $12,129,518 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $37,098,219 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE PURPOSE OF INVESTMENT AND ENDOWMENT FUNDS IS TO SUPPORT THE SHORT AND LONG TERM FINANCIAL NEEDS OF ARIZONA CHRISTIAN UNIVERSITY. |
| PART X, LINE 2: | THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNIVERSITY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE UNIVERSITY UTILIZES THE PROVISIONS OF FASB ASC 7 40-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE UNIVERSITY CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -28,927. PROVISIONS FOR PLEDGE DISCOUNT 58,682. SCHOLARSHIPS NETTED AGAINST REVENUE -12,119,620. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ONLINE CURRICULUM WRITE-OFF MOVED TO PART XI 910,250. LOSS ON UNCOLLECTIBLE PLEDGES MOVED TO PART XI 435,790. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP NETTED AGAINST REVENUE 12,119,620. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | IN ACCORDANCE WITH REV. PROC. 75-50, THE NONDISCRIMINATION POLICY IS INCLUDED IN ALL BROCHURES, MAILINGS, CATALOGS, AND IS AVAILABLE ONLINE. |
| SCHEDULE E, PART I, LINE 6 | STUDENT FINANCIAL AID IS RECEIVED FROM THE U.S. DEPARTMENT OF EDUCATION SUCH AS SUPPLEMENTARY EDUCATIONAL OPPORTUNITY GRANTS, WORK STUDY, PELL GRANTS, DIRECT STUDENT LOANS (LOAN GUARANTEES), AND TEACH GRANTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS - STUDENT AWARDS | 995 | $12,119,620 |
| EMERGENCY STUDENT GRANTS PAID DIRECTLY TO STUDENTS | 703 | $1,740,706 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL SCHOLARSHIPS ARE AWARDED TO STUDENTS WHO HAVE COMPLETED THE COLLEGE'S ADMISSIONS REQUIREMENTS AND HAVE REGISTERED FOR CLASSES. SCHOLARSHIPS REQUIRE A STUDENT TO MAINTAIN A FULL-TIME STATUS THROUGHOUT THE SEMESTER AND ARE AWARDED FOR ONE YEAR, DIVIDED EVENLY BETWEEN THE FALL AND SPRING SEMESTERS. MOST SCHOLARSHIPS ARE RENEWED ANNUALLY AS LONG AS THE STUDENT MEETS THE RENEWAL CRITERIA AND COMPLETES THE FAFSA. MUSIC AND ATHLETIC SCHOLARSHIPS REQUIRE RE-EVALUATION EACH YEAR AND ARE NOT AUTOMATICALLY RENEWED. SCHOLARSHIPS ARE AWARDED WITH THE UNDERSTANDING THAT A STUDENT WILL COMPLETE THE SEMESTER FOR WHICH THE AWARD IS RECEIVED. A STUDENT MUST BE IN GOOD STANDING AND MAKING SATISFACTORY PROGRESS IN ORDER TO RECEIVE A SCHOLARSHIP. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LEN MUNSIL | ||||||||||||||
| PRESIDENT | $417,173 | $0 | $160,000 | $0 | $4,546 | $0 | $8,550 | $0 | $49,583 | $0 | $639,852 | $0 | $0 | $0 |
| STEVE ADAMSON | ||||||||||||||
| PROVOST & EXECUTIVE VP | $189,440 | $0 | $0 | $0 | $3,524 | $0 | $6,022 | $0 | $21,090 | $0 | $220,076 | $0 | $0 | $0 |
| JEFF RUTTER | ||||||||||||||
| VP OF ENROLLMENT | $120,252 | $0 | $12,500 | $0 | $387 | $0 | $4,204 | $0 | $26,336 | $0 | $163,679 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | OCCASIONALLY THE PRESIDENT'S SPOUSE (ALSO A UNIVERSITY EMPLOYEE) ACCOMPANIES HIM TO CONFERENCES AND OTHER EVENTS WHERE HER PRESENCE IS REQUESTED OR THERE IS A VALID BUSINESS PURPOSE, INCLUDING BUILDING RELATIONSHIPS WITH ACU DONORS AND/OR IN HER CAPACITY AS EXECUTIVE DIRECTOR OF THE CULTURAL RESEARCH CENTER AT ACU. THIS IS TREATED AS A BUSINESS EXPENSE AND IS NOT INCLUDED IN TAXABLE COMPENSATION. |
| PART I, LINE 7 | THE BOARD INITIATED PAYMENT OF A PORTION OF THE PRESIDENT'S CONTRACTED COMPENSATION THAT WAS VOLUNTARILY NOT TAKEN DURING PREVIOUS YEARS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIZONA INDUSTRIAL DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 813526584 | BondIssuerEIN |
| CUSIP | 04052BKD5 | CUSIPNum |
| Bond Issued | 2019-11-21 | BondIssuedDt |
| Issue Price | $8,332,404 | IssuePriceAmt |
| Purpose | FINANCE UNIVERSITY EDUCATIONAL FACILITIES | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $8,372,159 | TotalProceedsAmt |
| In Reserve Fund | $606,037 | InReserveFundAmt |
| Capitalized Interest | $457,216 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $164,392 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $919,825 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $6,183,341 | CapitalExpendituresAmt |
| Other Spent Proceeds | $39,083 | OtherSpentProceedsAmt |
| Unspent | $2,266 | UnspentAmt |
| Substantial Completion | 2021 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00150 | PrivateBusUseByOthersPct |
| Total Private Business Use | 0.00150 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE DIFFERENCE BETWEEN THE PART I ISSUE PRICE AND PART II TOTAL PROCEEDS OF ISSUE IS $39,755 OF INVESTMENT PROCEEDS INCLUDED IN TOTAL PROCEEDS OF ISSUE. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| DR TRACY MUNSIL | |||
| FAMILY MEMBER OF PRESIDENT | $72,000 | INDEPENDENT CONTRACTOR COMPENSATION | 0 |
| JANIE UNKEFER | |||
| FAMILY MEMBER OF TRUSTEE | $53,500 | EMPLOYEE COMPENSATION | 0 |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | GRAND PIANO | 1 | $30,000 | FMV |
| Yes (X) | FURNITURE | 1 | $11,858 | FMV |
| Yes (X) | SUPPLIES | 4 | $1,702 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE IS COMPOSED OF THE CHAIRS OF: ACADEMIC COMMITTEE, GOVERNANCE COMMITTEE, CAMPUS LIFE COMMITTEE, AUDIT AND RISK MANAGEMENT COMMITTEE, AND INVESTMENT COMMITTEE PLUS THE FOUR OFFICERS AND ANY EX-OFFICIO MEMBERS OF THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES ENTRUSTS THE GOVERNING OF THE UNIVERSITY BETWEEN BOARD SESSIONS TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS DEEMED NECESSARY TO FULFILL ITS RESPONSIBILITIES, AND SHALL BE BOUND TO ABIDE WITHIN THE DEFINED POLICIES OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM, THEN REVIEWED IN DETAIL BY THE FINANCE TEAM BEFORE THE RETURN IS PROVIDED TO THE FINANCE COMMITTEE AND THEN THE BOARD OF TRUSTEES PRIOR TO IT BEING SUBMITTED TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT CONFLICT OF INTEREST DISCLOSURES ANNUALLY. THESE FORMS ARE REVIEWED BY MANAGEMENT AS WELL AS THE AUDIT COMMITTEE. ANY CONFLICTS OR POTENTIAL CONFLICTS ARE RESOLVED BY THE AUDIT COMMITTEE AND THE BOARD OF TRUSTEES. ALL CONFLICTED PARTIES ARE REQUIRED TO RECUSE THEMSELVES FROM BOARD DELIBERATIONS AND ANY SUBSEQUENT VOTE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF TRUSTEES' COMPENSATION COMMITTEE REVIEWS ANNUAL COMPENSATION STUDIES FROM VARIOUS HIGHER EDUCATION ASSOCIATIONS AND COMPARABLE COMPENSATION PACKAGES FOR CHIEF EXECUTIVES AT OTHER HIGHER EDUCATION INSTITUTIONS AND NONPROFITS. WHILE SEEKING TO EXTEND THE PRESIDENT'S CONTRACT IN 2021, THE COMMITTEE HIRED AN INDEPENDENT CPA TO PRODUCE A COMPARABILITY STUDY FOR ITS REVIEW. IN ADDITION TO THE COMPARABILITY STUDY, THE BOARD RECOGNIZED: PRESIDENT MUNSIL'S PERFORMANCE AND LEADERSHIP IN THE UNIVERSITY'S GROWTH FROM A $6 MILLION ORGANIZATION TO A $25-30 MILLION ORGANIZATION ACHIEVING UNPRECEDENTED REGIONAL AND NATIONAL AWARDS AND RANKINGS FOR EXCELLENCE; HIS ROLE IN CONCEIVING OF, INITIATING AND NEGOTIATING A LAND SWAP ENABLING ACU TO MOVE FROM A LAND-LOCKED 20-ACRE CAMPUS TO A 68-ACRE CAMPUS, PRODUCING A $31 MILLION ASSET GAIN FOR THE UNIVERSITY; HIS SUCCESS IN MORE THAN QUINTUPLING AVERAGE ANNUAL FUNDRAISING TOTALS, INCLUDING PERSONALLY SOLICITING MULTIPLE 7-FIGURE-PLUS GIFTS; AND HIS DECISION TO STAY AT ACU DESPITE BEING RECRUITED FOR OTHER OPPORTUNITIES, INCLUDING THE PRESIDENCY OF LARGER CHRISTIAN UNIVERSITIES. THE COMPENSATION COMMITTEE DETERMINED THAT PRESIDENT MUNSIL'S PERFORMANCE RECORD AND MARKETABILITY JUSTIFIED A SALARY IN THE HIGH RANGE OF COMPARABLES. THE COMMITTEE ALSO RECOGNIZED DURING THESE YEARS OF GROWTH THAT PRESIDENT MUNSIL CHOSE TO NOT TAKE RAISES OR RECEIVE THE FULL SALARY IN HIS EMPLOYMENT CONTRACT. WHILE THE UNIVERSITY IS NOT OBLIGATED TO PROVIDE FOR SALARY NOT TAKEN, THE COMMITTEE SOUGHT TO RESTORE SOME OF THAT LOST SALARY WHEN FINANCIALLY ABLE BY PROVIDING ADDITIONAL PAYMENTS DURING THE NEXT FEW YEARS OF HIS EMPLOYMENT, WHICH HAS BEEN EXTENDED IN A NEW CONTRACT THROUGH 2026. ONE SUCH ADDITIONAL PAYMENT IS REFLECTED IN THIS YEAR'S 990. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| FORM 990, PART IX, LINE 11G | CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 3,490,309. MANAGEMENT AND GENERAL EXPENSES 296,372. FUNDRAISING EXPENSES 348,745. TOTAL EXPENSES 4,135,426. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -28,927. PROVISIONS FOR PLEDGE DISCOUNTS 58,682. ONLINE CURRICULUM WRITE-OFF -910,250. LOSS ON UNCOLLECTIBLE PLEDGES -435,790. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUST (1) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | HOLD ASSETS AND REMIT INCOME TO UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIZONA CHRISTIAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |