2021-05-04T13:36:50-05:00 2020-06-30 ERNST & YOUNG US LLP 101 E WASHINGTON STREET SUITE 910 PHOENIX AZ 85004 990 2019-07-01 472507725 GRAND CANYON UNIVERSITY % JUNETTE WEST GRAN 8554285673 3300 W Camelback Road Phoenix AZ 85017 JUNETTE WEST VP BUSINESS & FIN 6026398878 2021-05-03 true PATRICK SHIELDS P01508556 6023223000 2019 2022-09-23 18:48:47Z Brian Mueller 3300 W Camelback Road Phoenix AZ 85017 1470763310 false X www.gcu.edu X 2014 AZ GCU IS A PREMIER CHRISTIAN UNIVERSITY, EDUCATING PEOPLE TO LEAD AND SERVE BY PROVIDING POST-SECONDARY EDUCATION SERVICES ON ITS TRADITIONAL ARIZONA CAMPUS AS WELL AS ONLINE 7 7 9650 0 6794544 658506 362446935 15597945 1340199529 1449698959 5180737 4495723 363305 401083 1708190506 1470193710 231811489 274694185 0 0 190497072 211100734 0 0 829082 898210790 961329172 1320519351 1447124091 387671155 23069619 1647641748 1676203892 1259970593 1265463118 387671155 410740774 X GCU IS A PREMIER CHRISTIAN UNIVERSITY, EDUCATING PEOPLE TO LEAD AND SERVE BY PROVIDING POST-SECONDARY EDUCATION SERVICES ON ITS TRADITIONAL ARIZONA CAMPUS AS WELL AS ONLINE. false false 1400388289 274694185 1436563730 INSTRUCTIONAL PROGRAM SERVICES - INSTRUCTIONAL PROGRAM SERVICES INCLUDE ALL ACTIVITIES DIRECTLY TIED TO THE EDUCATIONAL SERVICES PROVIDED BY THE UNIVERSITY. GCU HAS APPROXIMATELY 100,000 ENROLLED STUDENTS (ON CAMPUS AND ONLINE) IN UNDERGRADUATE, GRADUATE, AND DOCTORAL LEVEL PROGRAMS. GCU PROVIDES SCHOLARSHIPS, GRANTS, AND OTHER FINANCIAL ASSISTANCE TO ELIGIBLE STUDENTS BASED ON FINANCIAL NEED AND ACADEMIC MEASURES. 15403505 0 13135229 AUXILIARY ENTERPRISES - AUXILIARY ENTERPRISES REPRESENT VARIOUS BUSINESS UNITS THAT OPERATE TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE UNIVERSITY'S STUDENTS, INCLUDING AN ARENA, HOTEL, RESTAURANTS, GOLF COURSE, AND CAMPUS/ONLINE SHOPS. 1415791794 true true false false false false false false false false true false false false true true false true true false false false false false false false false false true true false false false false false true true false true false false false true true false false false true 688 0 true 9650 true true true false false false false true true false false false false true false X 7 7 false false false false true true false true true false false true true true true true true true true false CO FL MD MA MI NC OH OR SC UT VA X JUNETTE WEST 6026398878 3300 W CAMELBACK ROAD PHOENIX AZ 85017 X Dan Majerle Head Basketball Coach 40.0 0.0 X 1807720 0 16431 Brian Mueller President 20.0 20.0 X 735965 0 250 Brian Roberts CAO/GENERAL COUNSEL/SECRETARY 40.0 0.0 X 538505 0 80088 Henry Radda Provost 40.0 0.1 X 440862 0 148846 Christine Linderson SVP of Financial Aid 40.0 0.0 X 246902 0 236402 Jennifer Lech EVP ACADEMIC AFFIARS 40.0 0.0 X 261789 0 193444 Junette West VP BUSINESS & FIN/TREASURER 40.0 0.1 X 170220 0 188869 Marvin Menzies ASSOC. HEAD BASKETBALL COACH 40.0 0.0 X 315965 0 10081 Andrew Stankiewicz HEAD BASEBALL COACH 40.0 0.0 X 264137 0 16506 Will Gonzalez Chairman of the Board 0.5 0.1 X X 10000 0 0 Don Andorfer Director 0.5 0.1 X 10000 0 0 Peggy Chase Director 0.5 0.1 X 10000 0 0 Lupita Hightower Director 0.5 0.1 X 10000 0 0 Marion Kelly Director 0.5 0.1 X 10000 0 0 Fred Miller Director 0.5 0.1 X 10000 0 0 Jim Rice Director 0.5 0.1 X 10000 0 0 4852065 0 890917 23 false true false Grand Canyon Education 2600 W Camelback Rd Phoenix AZ 85017 Support Services 749510621 Pono Construction LLC 515 E Carefree Hwy 1241 Phoenix AZ 85085 Construction Service 109980738 Sodexo Inc Affiliates PO Box 360170 Pittsburgh PA 15251 FOOD SVC PROVIDER 25029269 Panda Express Inc dba Panda Express 1683 Walnut Grove Ave Rosemead CA 91770 FOOD SVC PROVIDER 2457439 Groupware Technology 541 Division St Campbell CA 95008 IT Services Provider 1419045 38 0 12180093 3417852 137544 15597945 INSTRUCTIONAL PROGRAM SERVICES 611310 1433133289 1433133289 0 0 AUXILIARY ENTERPRISES 611310 13135229 6686150 6449079 0 OTHER REVENUE 611310 3430441 3084976 345465 0 1449698959 4495723 4495723 0 0 970683 569600 401083 0 401083 401083 0 0 0 0 0 0 0 0 0 0 0 1470193710 1442904415 6794544 4896806 X 0 0 274694185 274694185 0 0 0 0 2121135 0 2121135 0 0 0 0 0 189586346 177210725 12082924 292697 0 0 0 0 6328288 4605309 1722979 0 13064965 12137564 906347 21054 0 0 0 0 1452452 0 1452452 0 325713 0 325713 0 0 0 0 0 0 0 0 0 0 0 715658107 715015418 571216 71473 840213 532052 14216 293945 16386263 14670831 1696192 19240 0 0 0 0 354589 354589 0 0 16316735 12472771 3840938 3026 4970557 4808883 148498 13176 0 0 0 0 125771 97790 0 27981 59529718 58167718 1346000 16000 0 0 0 0 62487093 61025056 1413037 49000 3110115 624603 2485512 0 FOOD SERVICE COSTS 23582714 23575862 6852 0 BAD DEBT EXPENSE 22189770 22189770 0 0 LICENSING COSTS-TEXTBOOKS 18348487 18348487 0 0 OUTSIDE SERVICES 1708026 1708026 0 0 13942849 13552155 369204 21490 1447124091 1415791794 30503215 829082 0 19352356 147100733 306302827 160502071 138953 1264366 16657612 14862464 0 0 0 0 0 0 2191425 2110906 3902457 3062461 1319129328 88220125 1168479545 1230909203 0 0 0 0 0 0 130500000 116000000 116573 391688 1647641748 1676203892 35595606 39415129 0 0 153639253 175497331 0 0 0 0 1069912419 0 0 1044912419 0 0 823315 5638239 1259970593 1265463118 X 387270155 410121668 401000 619106 387671155 410740774 1647641748 1676203892 23069619 0 0 0 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 116208335 116208335 921903706 45390011 876513695 143201923 13328807 129873116 109509054 29499506 80009548 28306310 1801 28304509 1230909203 0 OTHER LONG TERM DEBT 300000 DEFERRED TI ALLOWANCE - LONG TERM 49883 DEFERRED RENT - LONG TERM 86621 DEFERRED INVESTMENT 46852 CAPITAL LEASE 502060 ACCRUED COMPENSATION 4652823 5638239 X SCHEDULE D, PART X, LINE 2 THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2020 AND 2019. THE TAX RETURNS FOR THE 2015 YEAR AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 WE PUBLISHED A NOTICE IN THE ARIZONA REPUBLIC NEWSPAPER ON JUNE 24, 2019. IN ADDITION, OUR WEBSITE INCLUDES THE NONDISCRIMINATION LANGUAGE AT THE BOTTOM OF OUR MAIN HOMEPAGE AT WWW.GCU.EDU. OUR NONDISCRIMINATION POLICY IS ALSO PUBLISHED IN OUR UNIVERSITY POLICY HANDBOOK, EMPLOYEE HANDBOOK, BROADCAST EMAILS, MARKETING BROCHURES, ENROLLMENT APPLICATION AND OTHER SIMILAR TYPES OF PUBLICATIONS. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY PARTICIPATES IN THE FEDERAL HIGHER EDUCATION ACT TITLE IV PROGRAMS AS WELL AS PROGRAMS OFFERED BY THE ARIZONA COMMISSION FOR POST-SECONDARY EDUCATION. THE UNIVERSITY ALSO RECEIVED FUNDS FROM THE DEPARTMENT OF EDUCATION THROUGH THE HIGHER EDUCATION EMERGENCY RELIEF GRANT. true Scholarships to Students 114875 263747125 EMERGENCY AID GRANTS 17946 10947060 SCHEDULE I, PART I, LINE 2 DONATIONS TO OTHER TAX-EXEMPT ENTITIES ARE MADE IN SUPPORT OF THEIR MISSIONS AND ARE MONITORED VIA THE GOVERNANCE PRACTICES OF THOSE ENTITIES. INSTITUTIONAL SCHOLARSHIPS ARE AWARDED TO STUDENTS BASED ON PRE-DETERMINED CRITERIA. THE UNIVERSITY RECEIVED FUNDS FROM THE HIGHER EDUCATION EMERGENCY RELIEF FUND. THESE FUNDS WERE ISSUED OUT TO STUDENTS AS EMERGENCY AID GRANTS. X true true X X X X X false true false false false false false false true true Brian Mueller President 321000 0 410835 0 4130 0 0 0 250 0 736215 0 0 0 Henry Radda Provost 323523 0 114567 0 2772 0 133400 0 15446 0 589708 0 0 0 Brian Roberts CAO/GENERAL COUNSEL/SECRETARY 351703 0 186172 0 630 0 60000 0 20088 0 618593 0 0 0 Junette West VP BUSINESS & FIN/TREASURER 145718 0 23976 0 526 0 175000 0 13869 0 359089 0 0 0 Dan Majerle Head Basketball Coach 1800220 0 7500 0 0 0 0 0 16431 0 1824151 0 0 0 Andrew Stankiewicz HEAD BASEBALL COACH 264137 0 0 0 0 0 0 0 16506 0 280643 0 0 0 Jennifer Lech EVP ACADEMIC AFFIARS 204303 0 57284 0 202 0 175000 0 18444 0 455233 0 0 0 Christine Linderson SVP of Financial Aid 198743 0 45827 0 2332 0 230000 0 6402 0 483304 0 0 0 Marvin Menzies ASSOC. HEAD BASKETBALL COACH 315752 0 213 0 0 0 0 0 10081 0 326046 0 0 0 SCHEDULE J, PART I, LINE 1A FIRST-CLASS OR CHARTER TRAVEL: CERTAIN EXECUTIVES AND OTHER EMPLOYEES OF GCU MAY TRAVEL FIRST-CLASS OR CHARTER AS BUSINESS NEED DICTATES. THESE ARE CONSIDERED NECESSARY BUSINESS EXPENSES. SCHEDULE J, PART I, LINE 4B THE ORGANIZATION HAS ADOPTED A NONQUALIFIED SUPPLEMENTAL DEFERRED COMPENSATION PLAN. IT IS INTENDED THAT THIS PLAN BE AN INELIGIBLE DEFERRED COMPENSATION PLAN UNDER THE PROVISIONS OF SECTION 457(F) AND BE OPERATED IN COMPLIANCE WITH CODE SECTION 409A. THE AMOUNTS RECORDED IN COLUMN (C) OF PART II (I.E. RETIREMENT AND OTHER DEFERRED COMPENSATION) REPRESENT DEFERRED COMPENSATION AWARDS UNDER THIS PLAN. SCHEDULE J, PART I, LINE 8 GCU HAS CERTAIN EMPLOYMENT CONTRACTS WHICH ARE SUBJECT TO THE INITIAL CONTRACT EXCEPTION UNDER REGULATIONS SECTION 52.4958-4(A)(3). THE FOLLOWING GCU EMPLOYEES ARE UNDER THEIR INITIAL EMPLOYMENT CONTRACTS WITH GCU EFFECTIVE JULY 1, 2018: BRIAN MUELLER 0 Jesse Mueller Son of Pres. B. Mueller 146470 Employee Compensation false Mark Mueller Son of Pres. B. Mueller 69682 Employee Compensation false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 65803044 CONSTRUCTION SERVICES false X 1 5295 Trade Confirmation X IT EQUIPMENT 2 72298 FMV X SUPPLIES & FOOD 2 1670 FMV X SPORTS EQUIPMENT 2 38281 FMV X ROBOTIC EQUIPMENT 2 20000 FMV false true false SCHEDULE M, PART I, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN (B). FORM 990, PART III, LINE 1 GRAND CANYON UNIVERSITY ("GCU") HAS BEEN A TAX-EXEMPT, NONPROFIT INSTITUTION FOR MOST OF ITS 70 YEAR HISTORY, BEGINNING IN 1949. IN 2004 GCU WAS ACQUIRED BY GRAND CANYON EDUCATION, INC. ("GCE"), AND BECAME A FOR-PROFIT UNIVERSITY. GCU WOULD OPERATE AS A FOR-PROFIT UNIVERSITY UNTIL 2018. ON JULY 1, 2018, GCU PURCHASED THE UNIVERSITY RELATED ASSETS FROM GCE AND REVERTED BACK TO ITS HISTORICAL NONPROFIT STATUS. GCU ONCE AGAIN BEGAN OPERATING AS A NONPROFIT UNIVERSITY IN ORDER TO SECURE THE LONG-TERM LEGACY OF THE UNIVERSITY AND ENSURE THAT ITS STUDENTS, FACULTY AND STAFF HAVE THE SAME ACCESS TO GRANTS, RESEARCH OPPORTUNITIES, PHILANTHROPIC GIVING AND FULL NCAA PARTICIPATION AS OTHER UNIVERSITIES. FORM 990, PART VI, LINE 6 GRAND CANYON UNIVERSITY FOUNDATION IS THE SOLE MEMBER OF GCU. FORM 990, PART VI, LINE 7A THE GCU BOARD OF TRUSTEES SHALL CONSIST OF THE SAME INDIVIDUALS WHO ARE MEMBERS OF THE BOARD OF DIRECTORS OF GRAND CANYON UNIVERSITY FOUNDATION, THE SOLE MEMBER OF THE GCU. FORM 990, PART VI, LINE 11B THE ORGANIZATION RETAINS AN INDEPENDENT TAX ADVISOR TO ASSIST IN THE PREPARATION AND REVIEW OF ITS IRS FORM 990. PRIOR TO FILING THE RETURN, ALL TRUSTEES AND OFFICERS ARE PROVIDED COPIES OF THE FORM 990 FOR REVIEW. THE OFFICERS REVIEWED THE COMPLETED DRAFT, AND AFTER ALL COMMENTS AND QUESTIONS WERE ADDRESSED, THE DRAFT WAS SENT TO THE GCU BOARD OF TRUSTEES PRIOR TO THEIR REGULARLY SCHEDULED BOARD MEETING IN APRIL. IT WAS DISCUSSED AT THE BOARD MEETING AND ALL QUESTIONS WERE ANSWERED. FORM 990, PART VI, LINE 12C GCU HAS A CONFLICT OF INTEREST POLICY AND REQUIRES ALL OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES TO SIGN THE POLICY ANNUALLY AND DISCLOSE ANY KNOWN CONFLICTS. IN ADDITION, GCU HAS A QUESTIONNAIRE SPECIFIC TO THE FORM 990 THAT THESE SAME INDIVIDUALS ARE ASKED TO FILL OUT AND SIGN. THE BOARD OF TRUSTEES IS RESPONSIBLE FOR REVIEWING AND APPROVING ANY OF THE CONFLICTS AT THE BOARD/OFFICER LEVEL. ADDITIONALLY, THERE IS LANGUAGE IN ALL GCU CONTRACTS THAT REQUIRES DISCLOSURE OF ANY KNOWN CONFLICTS WITH THE SUPPLIER NAMED IN THE CONTRACT. IF THERE ARE ANY DISCLOSED, GCU MAKES SURE THAT MULTIPLE BIDS WERE RECEIVED AND EVALUATED AND THEN THE EXECUTIVE TEAM MAKES THE DETERMINATION ON WHETHER TO MOVE FORWARD OR NOT. THE PROCUREMENT DEPARTMENT HEAD KEEPS TRACK OF THESE APPROVED CONFLICTS OF INTEREST AND AUDITS THE ACTIVITY ANNUALLY. FORM 990, PART VI, LINE 15 GRAND CANYON UNIVERSITY USED OUTSIDE CONSULTANTS TO PERFORM AN INDEPENDENT COMPENSATION STUDY IN JULY OF 2019. THE STUDY COVERED ALL OFFICERS OF THE ORGANIZATION AND CERTAIN OTHER EMPLOYEES. THE UNIVERSITY'S BOARD OF TRUSTEES APPROVED THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS FOLLOWING A REVIEW OF THE COMPENSATION STUDY. FORM 990, PART VI, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A BRIAN MUELLER IS ALSO EMPLOYED BY, AND RECEIVES, COMPENSATION FOR SERVICES PROVIDED TO GRAND CANYON EDUCATION, INC., AN UNRELATED ORGANIZATION. FORM 990, PART IX, LINE 11G In connection with the closing of the Asset Purchase Agreement, the University and Grand Canyon Education, INC. ("GCE") entered into a long-term Master Services Agreement pursuant to which GCE will provide identified technological, counseling, marketing, financial aid processing and other support services to the University for a fee. This is recorded as "Education Service Fees" in our financial statements. FORM 990 PART IX LINE 11G DESCRIPTION:EDUCATION SUPPORT SERVICES FEE TOTAL FEES:XXX-XX-XXXX FORM 990 PART IX LINE 11G DESCRIPTION:OTHER OUTSIDE SERVICES TOTAL FEES:3761866 CANYON GOLF LLC 3300 W CAMELBACK RD PHOENIX AZ 85017 611746305 GOLF AZ 2525512 17752542 GCU CANYON HOSPITALITY LLC 3300 W CAMELBACK RD PHOENIX AZ 85017 383933888 HOSPITALITY AZ 4050337 18883869 GCU CANYON PROMOTIONS LLC 3300 W CAMELBACK RD PHOENIX AZ 85017 300942982 PROMOTIONS AZ 2305287 1638300 GCU GRAND CANYON UNIVERSITY FOUNDATION 3300 W CAMELBACK RD BLDG 26 PHOENIX AZ 85017 900615620 SUPPORT AZ 501(c)(3) 7 NA false false false false false false false false false false false false false false false false false false false false