ARIZONA CHRISTIAN UNIVERSITY: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- ARIZONA CHRISTIAN UNIVERSITY (EIN 86-0186050)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-14
- IRS object ID
- 201821349349304642
- Schema version
- 2016v3.0
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-14T12:12:49-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1Txt |
| City | Colorado Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80920 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | 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 | 2625 E Cactus Rd | AddressLine1Txt |
| City | Phoenix | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85032 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Timothy R Fischer | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6024895300 | PhoneNum |
| Signature | 2018-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | 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 | 2625 E Cactus Rd | AddressLine1Txt |
| City | Phoenix | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $23,823,637 | 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 | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 401 | TotalEmployeeCnt |
| Total Volunteers | 23 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,833,391 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,572,928 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,172,758 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,332,593 | CYProgramServiceRevenueAmt |
| PY Investment Income | $52,570 | PYInvestmentIncomeAmt |
| CY Investment Income | -$178,946 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,337 | PYOtherRevenueAmt |
| CY Other Revenue | $10,493 | CYOtherRevenueAmt |
| PY Total Revenue | $20,062,056 | PYTotalRevenueAmt |
| CY Total Revenue | $21,737,068 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,750,255 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,255,478 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,136,386 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,564,803 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $61,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $103,718 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,048,280 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,148,514 | PYOtherExpensesAmt |
| CY Other Expenses | $7,510,674 | CYOtherExpensesAmt |
| PY Total Expenses | $19,096,155 | PYTotalExpensesAmt |
| CY Total Expenses | $21,434,673 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $965,901 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $302,395 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,515,328 | TotalAssetsBOYAmt |
| Total Assets EOY | $27,296,747 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,684,167 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,892,817 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,831,161 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,403,930 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ACU 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. The vision of ACU is to educate and equip followers of Christ to transform culture with truth. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,255,850 | ExpenseAmt |
| Grant | $7,255,478 | GrantAmt |
| Revenue | $14,424,012 | 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 approximately 700 students. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $739,006 | ExpenseAmt |
| Revenue | $1,908,581 | 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.Arizona Christian University 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 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 | $16,994,856 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | 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 | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 1134 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 401 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Tim Fischer | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6024895300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2625 E Cactus Rd | AddressLine1Txt |
| City | Phoenix | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85032 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Andy Unkefer part year | |||||||
| Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Larry Anderson | |||||||
| Vice Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Shelly Roden | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Floyd Brown | |||||||
| Trustee | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jim Bull | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Darla Clark | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| John Cocca | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Don King | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark Martin | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| John Miller | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Steve Montenegro | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Glenn Dobbs | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Greg Koury | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Paul Westphal | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Catharine Ellingsen | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Len Munsil | |||||||
| President | 60.00 | Yes (X) | $274,737 | $0 | $9,574 | ||
| Gary Damore | |||||||
| Sr. VP & Provost | 50.00 | Yes (X) | $60,117 | $0 | $0 | ||
| Tim Fischer | |||||||
| Chief Financial Officer | 50.00 | Yes (X) | $0 | $0 | $0 | ||
| Karl Sterner | |||||||
| VP of Adult & Online Studies | 50.00 | $125,813 | $0 | $13,170 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $460,667 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $22,744 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | 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 & Associates | |||||
| Dept 880328 | Los Angeles | CA | 90088 | Dining Hall Food Services | $463,482 |
| Fischer-Gibbs Consulting | |||||
| 1084 W Musket Way | Chandler | AZ | 85286 | Consultant | $214,241 |
| American Explorer | |||||
| 1701 E Elwood | Phoenix | AZ | 85040 | Transportation | $115,792 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $47,325 | FundraisingAmt |
| Government Grants | $60,826 | GovernmentGrantsAmt |
| All Other Contributions | $5,464,777 | AllOtherContributionsAmt |
| Noncash Contributions | $1,862,783 | NoncashContributionsAmt |
| Total Contributions | $5,572,928 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Student Tuition & Fees | 611310 | $14,424,012 | $14,424,012 |
| Auxiliary Services | 611710 | $1,891,348 | $1,891,348 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,233 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,233 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,332,593 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,878 | TotalRevenueColumnAmt |
| Exclusion | $24,878 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,160 | 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 | $35,160 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,160 | TotalRevenueColumnAmt |
| Exclusion | $35,160 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,061,845 | SecuritiesAmt |
| Other | $796,233 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,062,862 | SecuritiesAmt |
| Other | $999,040 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$1,017 | SecuritiesAmt |
| Other | -$202,807 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$203,824 | TotalRevenueColumnAmt |
| Exclusion | -$203,824 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $47,325 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $24,667 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$24,667 | TotalRevenueColumnAmt |
| Exclusion | -$24,667 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,737,068 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,332,593 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$168,453 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,255,478 | TotalAmt |
| Program Services | $7,255,478 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $453,217 | TotalAmt |
| Program Services | $164,839 | ProgramServicesAmt |
| Management And General | $125,844 | ManagementAndGeneralAmt |
| Fundraising | $162,534 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,107 | TotalAmt |
| Program Services | $78,107 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,930,015 | TotalAmt |
| Program Services | $4,202,910 | ProgramServicesAmt |
| Management And General | $438,023 | ManagementAndGeneralAmt |
| Fundraising | $289,082 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $713,067 | TotalAmt |
| Program Services | $597,286 | ProgramServicesAmt |
| Management And General | $58,906 | ManagementAndGeneralAmt |
| Fundraising | $56,875 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,397 | TotalAmt |
| Program Services | $336,250 | ProgramServicesAmt |
| Management And General | $32,417 | ManagementAndGeneralAmt |
| Fundraising | $21,730 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,241 | TotalAmt |
| Program Services | $214,241 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,011 | TotalAmt |
| Management And General | $30,011 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,353 | TotalAmt |
| Program Services | $100,069 | ProgramServicesAmt |
| Management And General | $208,536 | ManagementAndGeneralAmt |
| Fundraising | $9,748 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,718 | TotalAmt |
| Fundraising | $103,718 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,703 | TotalAmt |
| Management And General | $8,703 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $825,978 | TotalAmt |
| Program Services | $698,450 | ProgramServicesAmt |
| Management And General | $127,528 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,032 | TotalAmt |
| Program Services | $107,191 | ProgramServicesAmt |
| Fundraising | $88,841 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,345 | TotalAmt |
| Program Services | $537,562 | ProgramServicesAmt |
| Management And General | $59,275 | ManagementAndGeneralAmt |
| Fundraising | $49,508 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,441 | TotalAmt |
| Program Services | $79,865 | ProgramServicesAmt |
| Management And General | $4,620 | ManagementAndGeneralAmt |
| Fundraising | $3,956 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $586,216 | TotalAmt |
| Program Services | $562,046 | ProgramServicesAmt |
| Management And General | $16,087 | ManagementAndGeneralAmt |
| Fundraising | $8,083 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $568,989 | TotalAmt |
| Program Services | $536,854 | ProgramServicesAmt |
| Management And General | $27,140 | ManagementAndGeneralAmt |
| Fundraising | $4,995 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,134 | TotalAmt |
| Program Services | $51,654 | ProgramServicesAmt |
| Fundraising | $24,480 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $596,709 | TotalAmt |
| Program Services | $128,122 | ProgramServicesAmt |
| Management And General | $308,442 | ManagementAndGeneralAmt |
| Fundraising | $160,145 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $858,429 | TotalAmt |
| Program Services | $806,923 | ProgramServicesAmt |
| Management And General | $17,169 | ManagementAndGeneralAmt |
| Fundraising | $34,337 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,071 | TotalAmt |
| Program Services | $138,711 | ProgramServicesAmt |
| Management And General | $9,244 | ManagementAndGeneralAmt |
| Fundraising | $10,116 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Provision for Pledge Di | $1,895,466 | $1,895,466 | ||
| Dues/Fees/Subscriptions | $225,924 | $18,126 | $193,666 | $14,132 |
| Uniforms | $156,632 | $156,632 | ||
| Bad Debt Expense | $60,000 | $6,000 | $48,000 | $6,000 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,434,673 | TotalAmt |
| Program Services | $16,994,856 | ProgramServicesAmt |
| Management And General | $3,391,537 | ManagementAndGeneralAmt |
| Fundraising | $1,048,280 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $608,256 | BOYAmt |
| EOY | $2,086 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $471,073 | BOYAmt |
| EOY | $2,357 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,352,421 | BOYAmt |
| EOY | $4,834,687 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,147 | BOYAmt |
| EOY | $375,356 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,112 | BOYAmt |
| EOY | $7,091 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,161 | BOYAmt |
| EOY | $2,440 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,941 | BOYAmt |
| EOY | $788,349 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,749,781 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,652,084 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,918,248 | BOYAmt |
| EOY | $15,097,697 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $603,386 | BOYAmt |
| EOY | $1,013,684 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,241,583 | BOYAmt |
| EOY | $5,173,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,515,328 | BOYAmt |
| EOY | $27,296,747 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,276,469 | BOYAmt |
| EOY | $1,607,334 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452,135 | BOYAmt |
| EOY | $421,873 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,280,000 | BOYAmt |
| EOY | $8,064,135 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,981,351 | BOYAmt |
| EOY | $3,540,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $613,589 | BOYAmt |
| EOY | $449,547 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,623 | BOYAmt |
| EOY | $809,928 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,684,167 | BOYAmt |
| EOY | $14,892,817 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,735,520 | BOYAmt |
| EOY | $6,321,800 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,863 | BOYAmt |
| EOY | $5,027,280 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,900,778 | BOYAmt |
| EOY | $1,054,850 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,831,161 | BOYAmt |
| EOY | $12,403,930 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,515,328 | BOYAmt |
| EOY | $27,296,747 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $302,395 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $46,578 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$745,208 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$30,996 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $2,617,951 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,536,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,364,833 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,481,837 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,572,928 | CurrentTaxYearAmt |
| Total | $24,574,175 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,617,951 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,536,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,364,833 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,481,837 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,572,928 | CurrentTaxYearAmt |
| Total | $24,574,175 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $6,339,930 | SubstantialContributorsTotAmt |
| Public Support Total170 | $18,234,245 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,329 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $140,614 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,901 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $105,061 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,038 | CurrentTaxYearAmt |
| Total | $522,943 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,210,914 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,427 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $43,355 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63,700 | CurrentTaxYearMinus1YearAmt |
| Total | $1,372,396 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $26,469,514 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $68,217,584 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.68890 | PublicSupportCY170Pct |
| Public Support PY170 | 0.79240 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Fundraising - 2012 Amount: $ 9,450. 2013 Amount: $ 30,625. 2014 Amount: $ 26,639. 2015 Amount: $ 63,700. Other income - 2012 Amount: $ 1,201,464. 2013 Amount: $ 23,802. 2014 Amount: $ 16,716. |
| Schedule A, Part II: | The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. |
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 | $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 |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,865,422 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $40,600 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $36,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,870,022 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,897,403 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $41,019 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $36,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $37,000 | OtherExpendituresAmt |
| End Year Balance | $3,865,422 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,893,503 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $183,270 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $134,367 | GrantsOrScholarshipsAmt |
| Other Expenditures | $45,003 | OtherExpendituresAmt |
| End Year Balance | $3,897,403 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,876,192 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $204,176 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $134,290 | GrantsOrScholarshipsAmt |
| Other Expenditures | $52,576 | OtherExpendituresAmt |
| End Year Balance | $3,893,502 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| 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 | $3,560,033 | OtherCostOrOtherBasisAmt |
| Book Value | $3,560,033 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,765,439 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,037,731 | DepreciationAmt |
| Book Value | $10,727,708 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,307,437 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,499,148 | DepreciationAmt |
| Book Value | $808,289 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $116,872 | OtherCostOrOtherBasisAmt |
| Depreciation | $115,205 | DepreciationAmt |
| Book Value | $1,667 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,097,697 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Curriculum | Desc |
| Book Value | $5,173,000 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,173,000 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Annuity Liability | Desc |
| Amt | $809,928 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $809,928 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $14,837,618 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $46,578 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $46,578 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,791,040 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $8,703 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $6,937,325 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $6,946,028 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $21,737,068 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,519,641 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $24,667 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $24,667 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,494,974 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $8,703 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $6,930,996 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $6,939,699 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $21,434,673 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 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 V, line 1f: Prior period adjustments were made to the Audited Financial Statements for FY 6/30/17. Since the 990 is a roll forward from the prior year 990, these adjustments made in the financial statements have been recorded on the 990 as Administrative Expenses on line 1f and are summarized below: - Annuity Liability (previously recorded as endowment funds): $814,932 - Quasi Endowment (previously recorded as endowment funds) released by Board Action to Unrestricted - non-endowed funds: $1,938,771 |
| Part XI, Line 4b - Other Adjustments: | Fundraising expenses -24,667. Scholarships and fellowships netted against revenue in audit 6,930,996. Change in value of split-interest agreement 30,996. |
| Part XII, Line 2d - Other Adjustments: | Fundraising expenses 24,667. |
| Part XII, Line 4b - Other Adjustments: | Scholarships and fellowships netted against revenue in audit 6,930,996. |
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: Supplemental Educational Opportunity Grants Work Study Pell Grants Direct Student Loans (Loan Guarantees) TEACH Grants |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | ActivityActivityTxt | Fundraiser Control Of FundsFundraiserControlOfFundsInd | Gross ReceiptsGrossReceiptsAmt | Retained By ContractorRetainedByContractorAmt | Net To OrganizationNetToOrganizationAmt |
|---|---|---|---|---|---|---|---|---|
| One Accord | ||||||||
| 1018 Market St | Kirkland | WA | 98033 | Fundraising planning and execution | 0 | $0 | $53,000 | -$53,000 |
| The Westfall Group | ||||||||
| 75 Fourteenth St NE Suite 3050 | Atlanta | GA | 30309 | Fundraising planning and execution | 0 | $0 | $19,963 | -$19,963 |
| Ravela Insights | ||||||||
| 4957 Lakemont Blvd SE Suite C-4 3 | Bellevue | WA | 98006 | Raiser's Edge Database Project | 0 | $0 | $10,655 | -$10,655 |
| PhilanthroCorp | ||||||||
| 111 S Yejon St Suite 520 | Colorado Springs | CO | 80903 | Fundraising - Estate Planning | 0 | $0 | $7,500 | -$7,500 |
| Rhode Consulting | ||||||||
| 10114 N 100th Place | Scottsdale | AZ | 85258 | Strategic direction for fund development programs | 0 | $0 | $12,600 | -$12,600 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $103,718 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$103,718 | TotalNetToOrganizationAmt |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ACU Golf Classic | Event1Nm |
| Gross Receipts Event1 | $47,325 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $47,325 | CharitableContriEvent1Amt |
| Cash Prizes Event1 | $3,220 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $10,422 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $10,931 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $94 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $47,325 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $47,325 | CharitableContributionsTotAmt |
| Cash Prizes Total Events | $3,220 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $10,422 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $10,931 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $94 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $24,667 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$24,667 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and tuition assistance | GrantTypeTxt |
| Recipient | 700 | RecipientCnt |
| Cash Grant | $7,255,478 | CashGrantAmt |
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, 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Len Munsil | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $274,737 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $10,090 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $284,827 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Occasionally the President's spouse (also a University employee) accompanies him to conferences and other events where her presence is requested and there is a valid business purpose. This is treated a bona fide business expense and is not included in taxable compensation. | ExplanationTxt |
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 | The Industrial Development Authority of the City of Phoenix Arizona | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 522038405 | BondIssuerEIN |
| Bond Issued | 2014-01-29 | BondIssuedDt |
| Issue Price | $10,000,000 | IssuePriceAmt |
| Purpose | Refund prior issue 7/10/08 for construction/remodeling | 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 |
| Retired | $365,000 | RetiredAmt |
| Total Proceeds | $10,000,000 | TotalProceedsAmt |
| In Reserve Fund | $330,822 | InReserveFundAmt |
| Issuance Costs From Proceeds | $126,168 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $1,198,220 | CapitalExpendituresAmt |
| Other Spent Proceeds | $8,344,790 | OtherSpentProceedsAmt |
| Substantial Completion | 2014 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | 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 | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| 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 |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (4 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| Andy Unkefer | |||||||
| Officer and board member | Loan | Yes (X) | $2,775,000 | $2,775,000 | 0 | Yes (1) | Yes (1) |
| Shelly Roden | |||||||
| Board member | Loan | Yes (X) | $540,000 | $540,000 | 0 | Yes (1) | Yes (1) |
| Don King | |||||||
| Board member | Loan | Yes (X) | $200,000 | $200,000 | 0 | Yes (1) | Yes (1) |
| Len Munsil | |||||||
| Officer | Loan | Yes (X) | $25,000 | $25,000 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $3,540,000 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $67,299 | CashGrantAmt |
| Type Of Assistance | Scholarships | TypeOfAssistanceTxt |
| Assistance Purpose | Scholarship | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Dr Tracy Munsil Assoc Prof De | |||
| Family member of President | $78,107 | Employee compensation | 0 |
| Fischer Gibbs Consulting Group | |||
| Entity owned by CFO | $214,241 | Consulting | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Pt. II | FormAndLineReferenceDesc |
| Explanation | All of the notes payable reported on Schedule L, Pt. II began in the current tax year. The balances due in column f have therefore not decreased from the original principal amount in column e. | ExplanationTxt |
Schedule M IRS990ScheduleM
Real Estate Commercial RealEstateCommercialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $710,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Turf | 1 | $1,100,000 | Gift in Kind valued |
| Yes (X) | Piano | 1 | $35,000 | Appraisal |
| Yes (X) | Various | 19 | $17,783 | Gift in Kind valued |
| 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 | The number of contributions reported is the number of contributions made, not the number of items contributed. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | The Executive Committee is comprised of the Chair, Vice Chair, Secretary, Finance Committee Chair, Endowment Committee Chair, Campus Life Committee Chair, Faculty-Curriculum-Library Committee Chair, and the President. 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 A, line 2 | Board members Shelly Roden and Don King have a business relationship. |
| Form 990, Part VI, Section A, line 3 | Fischer Gibbs Consulting Group compensates Tim Fischer who serves as CFO of the organization. He received reportable compensation of $214,241. |
| 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 Audit Committee and then the whole board prior to its 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 interested parties are required to recuse themselves from board deliberations and any subsequent vote. |
| Form 990, Part VI, Section B, line 15 | The University participates in annual compensation studies of various higher education associations and the independent board has access to these studies when determining compensation for officers and key employees. Each time the President's contract is extended or renewed, the independent board reviews salary studies and comparable compensation and benefits prior to entering into the contract. The compensation process and decision are documented in the board minutes. |
| 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 XI, line 9: | Change in value of split-interest agreement -30,996. |
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 |
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