GCE COMMUNITY FUND: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GCE COMMUNITY FUND (EIN 47-2585193)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-08
- IRS object ID
- 202441299349103319
- Schema version
- 2023v5.0
- 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-PF
- Schedule B
- Expln Of Non Filing With AG Stmt
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-08T04:10:07-00:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472585193 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GCE COMMUNITY FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GCEC | BusinessNameControlTxt |
| Phone | 6026398121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2600 W CAMELBACK RD ATTN TAX DEPT | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 850173030 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAN BACHUS | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6026398121 | PhoneNum |
| Signature | 2024-05-08 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAN | PersonFirstNm |
| Person Last | BACHUS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
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 | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $3,544,894 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $1,650,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $76,940 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $76,940 | InterestOnSavNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $2,346 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $2,346 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $1,729,286 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $79,286 | TotalNetInvstIncmAmt |
| Legal Fees Rev And Expnss | $228 | LegalFeesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $1,367 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $1,595 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $120,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $120,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $121,595 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $120,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,607,691 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $79,286 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,937,203 | CashBOYAmt |
| Cash EOY | $3,544,894 | CashEOYAmt |
| Cash EOYFMV | $3,544,894 | CashEOYFMVAmt |
| Total Assets BOY | $1,937,203 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,544,894 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $3,544,894 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $1,937,203 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $3,544,894 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,937,203 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $3,544,894 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,937,203 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $3,544,894 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,937,203 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,607,691 | ExcessRevenueOverExpensesAmt |
| Subtotal | $3,544,894 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $3,544,894 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,102 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1,102 | SubtotalAmt |
| Tax Based On Investment Income | $1,102 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $1,102 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | AZ | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | false | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6026397284 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2600 W CAMELBACK RD | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 850173030 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (true) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| BRIAN E MUELLER | ||||||
| 2600 W CAMELBACK RD | PHOENIX | AZ | 850173030 | PRESIDENT | 000.10 | $0 |
| WILLIAM STANLEY MEYER | ||||||
| 2600 W CAMELBACK RD | PHOENIX | AZ | 850173030 | VICE PRESIDENT | 000.10 | $0 |
| DANIEL E BACHUS | ||||||
| 2600 W CAMELBACK RD | PHOENIX | AZ | 850173030 | TREASURER SECRETARY | 000.10 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,318,493 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,318,493 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $2,318,493 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $34,777 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,283,716 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $114,186 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $114,186 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,102 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,102 | TotalTaxAmt |
| Distributable Before Adj | $113,084 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $113,084 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $113,084 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $120,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $120,000 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $113,084 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr3 | $681,743 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $310,242 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $2,680 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $994,665 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $120,000 | QualifyingDistributionsAmt |
| Applied To Current Year | $113,084 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $6,916 | RemainingDistriFromCorpusAmt |
| Total Corpus | $1,001,581 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $1,001,581 | ExcessDistriCyovToNextYrAmt |
| Excess From Year3 | $681,743 | ExcessFromYear3Amt |
| Excess From Year2 | $310,242 | ExcessFromYear2Amt |
| Excess From Year1 | $2,680 | ExcessFromYear1Amt |
| Excess From Current Year | $6,916 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRAND CANYON UNIVERSITY | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3300 W CAMELBACK RD | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | PROGRAM SUPPORT | GrantOrContributionPurposeTxt |
| Amt | $120,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $120,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $76,940 | RelatedOrExemptFunctionIncmAmt |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|
| FEDERAL REFUND | $1,346 |
| REVERSAL OF STALE CHECK | $1,000 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $79,286 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $79,286 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (3 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 3 | INTEREST INCOME FROM NON-PROFIT CHECKING ACCOUNT |
| 11A | FEDERAL WITHHOLDING |
| 11B | RETURN OF STALE CHECK |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | GRAND CANYON EDUCATION INC | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2600 W CAMELBACK RD | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $1,650,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | PER THE ARIZONA DEPT OF REVENUE FOR TAXABLE YEARS 2018 AND AFTER, TAX EXEMPT ORGANIZATIONS NO LONGER NEED TO FILE ARIZONA FORM 99 OR COPIES OF THE FEDERAL FORM 990 ANNUALLY. HOWEVER, A COPY SHOULD BE MADE AVAILABLE UPON REQUEST. THE ARIZONA SECRETARY OF STATE DOES NOT REQUIRE A COPY OF THE TAX RETURN WITH ITS ANNUAL REPORT FILING. | ExplanationTxt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | DOMESTIC REPRESENTATION | CategoryTxt |
| Legal Fees | $228 | LegalFeesAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| BANK FEES | $1,357 |
| ANNUAL REPORT FEES | $10 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Revenue And Expenses Per Books | $2,346 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $2,346 | NetInvestmentIncomeAmt |