2020-05-14T12:01:02-05:00 2019-06-30 ERNST & YOUNG US LLP 101 E WASHINGTON ST STE 910 PHOENIX AZ 85004 990 2018-07-01 472507725 Grand Canyon University % Junette West GRAN 8554285673 3300 W Camelback Road Phoenix AZ 85017 JUNETTE WEST VP BUSINESS & FIN 2020-05-08 true PATRICK SHIELDS P01508556 6023223000 181.167.65.137 86597020201355000000 2020-05-14 P 2890924330F520055697C5C2AEF65F86F6B42A66 0EDFC99EEA59013BB9022CB1D7B1AB2A7301ADC1 2018 2021-01-29 14:40:06Z Brian Mueller 3300 W Camelback Road Phoenix AZ 85017 1708650621 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 7489 0 6864545 745755 0 362446935 0 1340199529 0 5180737 0 363305 0 1708190506 0 231811489 0 0 0 190497072 0 0 866331 0 898210790 0 1320519351 0 387671155 0 1647641748 0 1259970593 0 387671155 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 1282224117 231811489 1326730166 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. 14827488 0 13469463 AUXILIARY ENTERPRISES - AUXILIARY ENTERPRISES REPRESENT VARIOUS BUSINESS UNITS THAT OPERATE TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE UNIVERSITYS STUDENTS, INCLUDING AN ARENA, HOTEL, RESTAURANTS, GOLF COURSE, AND CAMPUS/ONLINE SHOPS. 1297051605 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 true true true false false false true false false true false true false false false true true false false false true 341 0 true 7489 true true true false false false false true true false false false false false 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 WILL GONZALEZ CHAIRMAN OF THE BOARD 0.5 0.1 X X 5000 0 0 DON ANDORFER DIRECTOR 0.5 0.1 X 5000 0 0 PEGGY CHASE DIRECTOR 0.5 0.1 X 5000 0 0 LUPITA HIGHTOWER DIRECTOR 0.5 0.1 X 5000 0 0 MARION KELLY DIRECTOR 0.5 0.1 X 5000 0 0 FRED MILLER DIRECTOR 0.5 0.1 X 5000 0 0 JIM RICE DIRECTOR 0.5 0.1 X 5000 0 0 BRIAN MUELLER PRESIDENT 20.0 0.1 X 150219 0 278 HENRY RADDA PROVOST 40.0 0.1 X 125128 0 850803 BRIAN ROBERTS CAO/GENERAL COUNSEL/SECRETARY 40.0 0.1 X 146857 0 853929 JUNETTE WEST VP BUSINESS & FIN./TREASURER 40.0 0.1 X 44040 0 7457 DAN MAJERLE HEAD BASKETBALL COACH 40.0 0.0 X 806132 0 8764 ANDREW STANKIEWICZ HEAD BASEBALL COACH 40.0 0.0 X 121001 0 8857 1428377 0 1730088 5 false true false Grand Canyon Education Inc 2600 W Camelback Road Phoenix AZ 85017 SUPPORT SERVICES 265111844 Pono Construction LLC 515 E Carefree Hwy 1241 Phoenix AZ 85085 Construction svcs 40786082 Sodexo Inc Affiliates 18052 N Black Canyon Hwy Phoenix AZ 85053 Food svc provider 9752990 Elsevier Inc 230 Park Avenue Suite 800 New York NY 10169 Textbook Publisher 1531396 Groupware Technology Inc 541 Division Street Campbell CA 95008 IT service provider 790710 34 362446935 361670667 362446935 INSTRUCTIONAL PROGRAM SERVICES 611310 1323630157 1323630157 0 0 AUXILIARY ENTERPRISES 611310 13469363 6666338 6803025 0 OTHER REVENUE 611310 3100009 3038489 61520 0 1340199529 5180737 5180737 0 0 823420 460115 363305 0 363305 363305 0 0 0 0 0 0 0 0 0 0 0 1708190506 1333334984 6864545 5544042 X 6906 6906 231804583 231804583 0 0 0 0 1245787 0 1245787 0 0 0 0 0 171813153 164770163 6827833 215157 0 0 0 0 6013380 4401382 1611998 0 11424752 10973328 438373 13051 0 0 0 0 1197296 11535 1185761 0 100530 0 100530 0 0 0 0 0 0 0 0 0 0 0 668761469 667742749 987552 31168 924815 474299 11201 439315 14074875 12668763 1388702 17410 0 0 0 0 493893 493893 0 0 17293726 13392773 3900953 0 5072956 4853830 205480 13646 0 0 0 0 156229 119812 1240 35177 52689701 51589707 1065994 34000 0 0 0 0 54863247 53717242 1110005 36000 2941622 764057 2177565 0 FOOD SERVICE COSTS 23113505 23102189 644 10672 BAD DEBT EXPENSE 22480364 22480364 0 0 LICENSING COSTS - TEXTBOOKS 18452790 18452790 0 0 Outside Services 1692244 1692244 0 0 13901528 13538996 341797 20735 1320519351 1297051605 22601415 866331 0 0 19352356 0 306302827 0 138953 0 16657612 0 0 0 0 0 0 0 2191425 0 3902457 1208827281 40347736 0 1168479545 0 0 0 0 0 0 0 130500000 0 116573 0 1647641748 0 35595606 0 0 0 153639253 0 0 0 0 0 1069912419 0 0 0 0 0 823315 0 1259970593 X 0 387270155 0 401000 0 0 0 387671155 0 1647641748 X 387671155 0 0 0 0 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86335775 86335775 817100262 20953879 796146383 17047975 1213246 15834729 66656849 13030064 53626785 221686420 5150547 216535873 1168479545 0 OTHER LONG TERM DEBT 400000 DEFERRED TI ALLOWANCE - LONG TERM 216009 DEFERRED RENT - LONG TERM 138210 DEFERRED INVESTMENT 48325 CAPITAL LEASE 20771 823315 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, 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. true Streetlight USA 8380 W Emile Zola 6178 Peoria AZ 85381 264359672 501(c)(3) 6906 Foster care program 1 0 Scholarships to students 102481 231804583 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. X true true X X X X X false true false false false false false false true true BRIAN MUELLER PRESIDENT 148154 0 0 0 2065 0 0 0 278 0 150497 0 0 0 HENRY RADDA PROVOST 114016 0 0 0 11112 0 840367 0 10436 0 975931 0 0 0 BRIAN ROBERTS CAO/GENERAL COUNSEL/SECRETARY 139109 0 0 0 7748 0 841268 0 12661 0 1000786 0 0 0 DAN MAJERLE HEAD BASKETBALL COACH 806132 0 0 0 0 0 0 0 8764 0 814896 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. THE AMOUNTS AWARDED TO HENRY RADDA AND BRIAN ROBERTS INCLUDE ONE-TIME, NONRECURRING EMPLOYER CONTRIBUTIONS THAT VEST INCREMENTALLY ON AN ANNUAL BASIS WITH THE FIRST VESTING EVENT OCCURRING ON JUNE 30, 2020 AND THE LAST VESTING EVENT ON JUNE 30, 2023. THE FULL AMOUNTS OF THESE AWARDS WILL ONLY BE EARNED BY THESE EMPLOYEES IF THEY CONTINUE TO REMAIN EMPLOYED BY THE UNIVERSITY THROUGH JUNE 30, 2023. THESE AMOUNTS WERE AWARDED TO THESE EMPLOYEES, ALONG WITH SEVERAL OTHER EMPLOYEES, WHEN THE ORGANIZATION ACQUIRED THE UNIVERSITY. THESE INDIVIDUALS BOTH SERVE AS OFFICERS AND ARE HIGHLY EXPERIENCED IN THEIR RESPECTIVE FIELDS. THE ORGANIZATION'S BOARD OF TRUSTEES APPROVED THESE AWARDS TO ENCOURAGE AND REWARD THE LONG-TERM RETENTION OF THESE INDIVIDUALS AS KEY MEMBERS OF THE EXECUTIVE LEADERSHIP TEAM. THERE WERE NO TAXABLE VESTING EVENTS DURING CALENDAR YEAR 2018. SCHEDULE J, PART I, LINE 8 GCU HAS CERTAIN EMPLOYMENT CONTRACTS WHICH ARE SUBJECT TO THE INITIAL CONTRACT EXCEPTION UNDER REGULATIONS SECTION 53.4958-4(A)(3). THE FOLLOWNIG GCU EMPLOYEES ARE UNDER THEIR INITIAL EMPLOYMENT CONTRACTS WITH GCU EFFECTIVE AS OF JULY 1, 2018: BRIAN MUELLER HENRY RADDA BRIAN ROBERTS JUNETTE WEST DAN MAJERLE ANDREW STANKIEWICZ GCU FOLLOWED THE REBUTTABLE PRESUMPTION PROCEDURES IN REGULATIONS SECTION 53.4958-6(C) WITH RESPECT TO EACH INITIAL CONTRACT BETWEEN EACH ABOVE-REFERENCED EMPLOYEE AND GCU. SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR Capital X 876555000 1069912419 false true true 1069912419 Jesse Mueller Son of Pres, B. Mueller 60263 Employee Compensation false Mark Mueller Son of Pres, B. Mueller 32308 Employee Compensation false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 664990701 EDUCATIONAL SUPPORT SERVICES false X 2 77076 SELLING PRICE X EXCESS FMV ASSETS ACQUIRED 1 361584861 FMV X Sports equipment 1 1340 FMV X Theatre set supplies 3 2740 FMV X IT supplies 2 4650 FMV 0 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 2 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 AUGUST OF 2018. 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:3770768 CANYON GOLF LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 611746305 GOLF AZ 2398571 11119362 GCU CANYON HOSPITALITY LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 383933888 HOSPITALITY AZ 5057695 11553758 GCU CANYON PROMOTIONS LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 300942982 PROMOTIONS AZ 1496686 1708589 GCU Grand Canyon University Foundation 3300 W Camelback Rd Bldg 26 Phoenix AZ 85017 900615620 SUPPORT AZ 501(c)(3) 7 false false false false false false false false false false false false false false false false false false false false