ARIZONA CHRISTIAN UNIVERSITY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ARIZONA CHRISTIAN UNIVERSITY (EIN 86-0186050)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202501359349312845
- Schema version
- 2023v6.0
- 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 | 2025-05-15T15:40:39-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1188 PADRE DRIVE STE 101 | AddressLine1Txt |
| City | SALINAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860186050 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIZONA CHRISTIAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ARIZ | BusinessNameControlTxt |
| Phone | 6024895300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WEST FIRESTORM WAY | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85306 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL WERNER | PersonNm |
| Person Title | VP FINANCE | PersonTitleTxt |
| Phone | 6024895300 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIELY HOLCOMB CPA | PreparerPersonNm |
| PTIN | P01430569 | PTIN |
| Phone | 8317596300 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL WERNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WEST FIRESTORM WAY | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85306 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $52,551,155 | 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 | ARIZONA CHRISTIAN UNIVERSITY PROVIDES A BIBLICALLY-INTEGRATED, LIBERAL ARTS EDUCATION EQUIPPING GRADUATES TO SERVE THE LORD JESUS CHRIST IN ALL ASPECTS OF LIFE, AS LEADERS OF INFLUENCE AND EXCELLENCE. ARIZONA CHRISTIAN UNIVERSITY EXISTS TO EDUCATE AND EQUIP FOLLOWERS OF CHRIST TO TRANSFORM CULTURE WITH THE TRUTH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 443 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,676,978 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,539,174 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,442,690 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $43,587,184 | CYProgramServiceRevenueAmt |
| PY Investment Income | $120,097 | PYInvestmentIncomeAmt |
| CY Investment Income | $255,898 | CYInvestmentIncomeAmt |
| PY Other Revenue | $269,943 | PYOtherRevenueAmt |
| CY Other Revenue | $94,606 | CYOtherRevenueAmt |
| PY Total Revenue | $39,509,708 | PYTotalRevenueAmt |
| CY Total Revenue | $52,476,862 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,225,721 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $19,141,205 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,456,694 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,764,217 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $39,621 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $21,461 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,113,943 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,828,766 | PYOtherExpensesAmt |
| CY Other Expenses | $18,396,129 | CYOtherExpensesAmt |
| PY Total Expenses | $44,550,802 | PYTotalExpensesAmt |
| CY Total Expenses | $51,323,012 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,041,094 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,153,850 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $59,972,131 | TotalAssetsBOYAmt |
| Total Assets EOY | $65,598,503 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $40,038,446 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $44,338,599 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,933,685 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,259,904 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ARIZONA CHRISTIAN UNIVERSITY PROVIDES A BIBLICALLY-INTEGRATED, LIBERAL ARTS EDUCATION EQUIPPING GRADUATES TO SERVE THE LORD JESUS CHRIST IN ALL ASPECTS OF LIFE, AS LEADERS OF INFLUENCE AND EXCELLENCE. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $40,963,788 | ExpenseAmt |
| Grant | $19,141,205 | GrantAmt |
| Revenue | $35,625,045 | RevenueAmt |
| Desc | ARIZONA CHRISTIAN UNIVERSITY IS AN INSTITUTE OF HIGHER EDUCATION DEDICATED TO TRAINING GRADUATES TO SERVE THE LORD JESUS CHRIST AS LEADERS OF INFLUENCE AND EXCELLENCE. BASED IN GLENDALE, AZ, ACU HAS THREE BIBLICALLY INTEGRATED GRADUATE DEGREES IN CHRISTIAN LEADERSHIP, MARRIAGE AND FAMILY THERAPY, AND EDUCATION. FOUNDED RECENTLY, ACU'S PROGRAMS HAVE GROWN RAPIDLY AND BEGUN TO SEND LEADERS INTO THE WORLD WITH A WORLD-CLASS EDUCATION AND A PURPOSE TO TRANSFORM CULTURE WITH TRUTH. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,877,312 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,962,139 | RevenueAmt |
| Desc | AUXILIARY SERVICES & OUTREACH MINISTRIES:ARIZONA CHRISTIAN UNIVERSITY PROVIDES STUDENT LIFE PROGRAMS, UPDATED FACILITIES FOR STUDENTS, AND EXTRA-CURRICULAR ACTIVITIES TO FURTHER ENHANCE THE EDUCATIONAL EXPERIENCE FOR EACH STUDENT. ACU PROVIDES OPPORTUNITIES FOR STUDENTS TO FULFILL THE UNIVERSITY'S MISSION TO ENGAGE THE WORLD FOR JESUS CHRIST AND TRANSFORM CULTURE WITH TRUTH. THE UNIVERSITY HELPS CONNECT STUDENTS WITH MINISTRIES AND SERVICE OPPORTUNITIES IN THE SURROUNDING COMMUNITY AS WELL AS PROVIDES THE OPPORTUNITY FOR STUDENTS, FACULTY, AND STAFF TO PARTICIPATE IN INTERNATIONAL MISSION TRIPS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $45,841,100 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 58 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 443 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL WERNER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6024895300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 WEST FIRESTORM WAY | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85306 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| LEN MUNSIL | ||||||||
| PRESIDENT | 60.00 | Yes (X) | $567,775 | $0 | $27,651 | |||
| JAMES TITO | ||||||||
| CHIEF OPERATING OFFICER | 50.00 | Yes (X) | $276,219 | $0 | $252 | |||
| JEFFREY GREEN | ||||||||
| VP ACADEMIC AFFAIRS | 50.00 | $188,867 | $0 | $7,105 | Yes (X) | |||
| JEFF RUTTER | ||||||||
| HEAD COACH | 50.00 | $134,700 | $0 | $24,620 | Yes (X) | |||
| MICHAEL WERNER | ||||||||
| VP FINANCE | 50.00 | Yes (X) | $142,861 | $0 | $18,970 | |||
| ANTHONY ALLEN | ||||||||
| VP ADVANCEMENT | 50.00 | $136,340 | $0 | $33,100 | Yes (X) | |||
| JAMES GRIFFITHS | ||||||||
| VP UNIVERSITY ENGAGEMENT | 50.00 | $140,950 | $0 | $12,729 | Yes (X) | |||
| PETER DRYER | ||||||||
| DIRECTOR OF ATHLETICS | 50.00 | $115,699 | $0 | $6,929 | Yes (X) | |||
| JONATHAN CLINE | ||||||||
| VP OPERATIONS | 50.00 | $108,449 | $0 | $15,758 | Yes (X) | |||
| THOMAS OKARMA | ||||||||
| CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| LARRY ANDERSON | ||||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DON KING | ||||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| WAYNE MIHAILOV | ||||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MIKE BAILEY | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR JIM BAUGH | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RICK BLANKENSHIP | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MICHAEL FARRIS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR MARK FULLER | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JEFF GUNN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| PETER MACULAN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SEN MIKE MORRELL | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DAVID PRUITT | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR SHELLY RODEN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| PATRICK SMITH | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANDREW UNKEFER | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,811,860 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $147,114 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO INC & AFFILIATES | |||||
| DEPT 880328 | LOS ANGELES | CA | 90088 | FOOD SERVICE AND CAMPUS MAINTENANCE | $4,288,200 |
| CENTIMARK | |||||
| 1956 W CHERYL DR | PHOENIX | AZ | 85021 | BUILDING IMPROVEMENTS | $173,982 |
| CLIFTONLARSONALLEN LLP | |||||
| PO BOX 31001-2433 | PASADENA | CA | 91110 | AUDIT/ACCOUNTING FEES | $170,185 |
| WILLIAMS MECHANICAL | |||||
| 2740 W WINDROSE DRIVE | PHOENIX | AZ | 85029 | BUILDING IMPROVEMENTS | $146,467 |
| VEEYA LLC | |||||
| 4561 E MCDOWELL RD STE 100 | PHOENIX | AZ | 85008 | IT SERVICES | $145,386 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $57,413 | GovernmentGrantsAmt |
| All Other Contributions | $8,481,761 | AllOtherContributionsAmt |
| Noncash Contributions | $3,014,273 | NoncashContributionsAmt |
| Total Contributions | $8,539,174 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION & FEES | 611310 | $35,625,045 | $35,625,045 |
| AUXILIARY SERVICES | 611710 | $7,962,139 | $7,962,139 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $43,587,184 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $260,497 | TotalRevenueColumnAmt |
| Exclusion | $260,497 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $69,694 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $74,293 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$4,599 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,599 | TotalRevenueColumnAmt |
| Exclusion | -$4,599 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $94,606 | TotalRevenueColumnAmt |
| Exclusion | $94,606 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $94,606 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,476,862 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,587,184 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $350,504 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,141,205 | TotalAmt |
| Program Services | $19,141,205 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,304,835 | TotalAmt |
| Program Services | $503,620 | ProgramServicesAmt |
| Management And General | $599,121 | ManagementAndGeneralAmt |
| Fundraising | $202,094 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,077,304 | TotalAmt |
| Program Services | $8,827,750 | ProgramServicesAmt |
| Management And General | $78,323 | ManagementAndGeneralAmt |
| Fundraising | $1,171,231 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,399 | TotalAmt |
| Program Services | $119,828 | ProgramServicesAmt |
| Fundraising | $4,571 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,478,026 | TotalAmt |
| Program Services | $1,353,752 | ProgramServicesAmt |
| Management And General | $45,091 | ManagementAndGeneralAmt |
| Fundraising | $79,183 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $779,653 | TotalAmt |
| Program Services | $669,075 | ProgramServicesAmt |
| Management And General | $45,682 | ManagementAndGeneralAmt |
| Fundraising | $64,896 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,684 | TotalAmt |
| Management And General | $113,684 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,673 | TotalAmt |
| Management And General | $130,673 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,461 | TotalAmt |
| Fundraising | $21,461 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,164 | TotalAmt |
| Management And General | $11,164 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,698,700 | TotalAmt |
| Program Services | $5,860,149 | ProgramServicesAmt |
| Management And General | $24,492 | ManagementAndGeneralAmt |
| Fundraising | $814,059 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,580 | TotalAmt |
| Program Services | $15,869 | ProgramServicesAmt |
| Fundraising | $219,711 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,887 | TotalAmt |
| Program Services | $227,145 | ProgramServicesAmt |
| Management And General | $3,802 | ManagementAndGeneralAmt |
| Fundraising | $99,940 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,327,454 | TotalAmt |
| Program Services | $1,238,001 | ProgramServicesAmt |
| Management And General | $58,490 | ManagementAndGeneralAmt |
| Fundraising | $30,963 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,156,734 | TotalAmt |
| Program Services | $1,118,348 | ProgramServicesAmt |
| Management And General | $8,322 | ManagementAndGeneralAmt |
| Fundraising | $30,064 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,505 | TotalAmt |
| Program Services | $218,014 | ProgramServicesAmt |
| Management And General | $6,080 | ManagementAndGeneralAmt |
| Fundraising | $12,411 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,650,437 | TotalAmt |
| Program Services | $2,472,166 | ProgramServicesAmt |
| Management And General | $117,311 | ManagementAndGeneralAmt |
| Fundraising | $60,960 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,416,157 | TotalAmt |
| Program Services | $2,209,558 | ProgramServicesAmt |
| Management And General | $152,645 | ManagementAndGeneralAmt |
| Fundraising | $53,954 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $529,312 | TotalAmt |
| Program Services | $423,154 | ProgramServicesAmt |
| Management And General | $95,992 | ManagementAndGeneralAmt |
| Fundraising | $10,166 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MAINTENANCE & REPAIRS | $756,019 | $613,977 | $35,320 | $106,722 |
| DUES & SUBSCRIPTIONS | $625,695 | $502,524 | $19,505 | $103,666 |
| BAD DEBT EXPENSE | $431,060 | $431,060 | ||
| BANK FEES | $370,754 | $26,924 | $323,148 | $20,682 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,314 | TotalAmt |
| Program Services | $300,041 | ProgramServicesAmt |
| Management And General | $68,064 | ManagementAndGeneralAmt |
| Fundraising | $7,209 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,323,012 | TotalAmt |
| Program Services | $45,841,100 | ProgramServicesAmt |
| Management And General | $2,367,969 | ManagementAndGeneralAmt |
| Fundraising | $3,113,943 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,559,879 | BOYAmt |
| EOY | $3,374,264 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $372,036 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,725,308 | BOYAmt |
| EOY | $7,786,703 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $814,360 | BOYAmt |
| EOY | $1,179,460 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,277 | BOYAmt |
| EOY | $200,858 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $51,982,023 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,592,804 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,421,620 | BOYAmt |
| EOY | $43,389,219 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,335,516 | BOYAmt |
| EOY | $1,470,849 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,022,171 | BOYAmt |
| EOY | $7,825,114 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,972,131 | BOYAmt |
| EOY | $65,598,503 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,357,726 | BOYAmt |
| EOY | $4,538,077 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,864,720 | BOYAmt |
| EOY | $2,133,941 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,260,000 | BOYAmt |
| EOY | $8,110,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,828,169 | BOYAmt |
| EOY | $27,071,985 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,727,831 | BOYAmt |
| EOY | $2,484,596 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,038,446 | BOYAmt |
| EOY | $44,338,599 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,256,037 | BOYAmt |
| EOY | $13,959,495 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,677,648 | BOYAmt |
| EOY | $7,300,409 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,933,685 | BOYAmt |
| EOY | $21,259,904 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,972,131 | BOYAmt |
| EOY | $65,598,503 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,153,850 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $190,371 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$18,002 | 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 | $4,471,637 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,351,710 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,082,871 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,777,356 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,539,174 | CurrentTaxYearAmt |
| Total | $36,222,748 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,471,637 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,351,710 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,082,871 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,777,356 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,539,174 | CurrentTaxYearAmt |
| Total | $36,222,748 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,569,474 | SubstantialContributorsTotAmt |
| Public Support Total170 | $28,653,274 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $119,064 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $501,767 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $249,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $338,254 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $260,497 | CurrentTaxYearAmt |
| Total | $1,468,859 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$94,430 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,377 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,718 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,340 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,606 | CurrentTaxYearAmt |
| Total | $81,611 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $37,773,218 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $161,299,121 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.75860 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69880 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2019 AMOUNT: $ -94,430. 2020 AMOUNT: $ 26,377. 2021 AMOUNT: $ 18,718. 2022 AMOUNT: $ 36,340. 2023 AMOUNT: $ 94,606. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $527,700 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $199,990 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $727,690 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $419,892 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $107,808 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $527,700 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $576,455 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$256,563 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $419,892 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $251,427 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $325,028 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $576,455 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,121 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $51,306 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $251,427 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,445,000 | OtherCostOrOtherBasisAmt |
| Book Value | $11,445,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,011,766 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,615,751 | DepreciationAmt |
| Book Value | $30,396,015 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,892,600 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,977,053 | DepreciationAmt |
| Book Value | $915,547 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $632,657 | OtherCostOrOtherBasisAmt |
| Book Value | $632,657 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $43,389,219 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS HELD WITH TRUSTEE | $2,283,815 |
| RIGHT OF USE ASSET | $1,251,299 |
| ASSET HELD FOR SALE | $4,290,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $7,825,114 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ANNUITY LIABILITY | $768,276 |
| CONTRACT LIABILITY | $384,176 |
| LEASE LIABILITY - FINANCING | $1,332,144 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,484,596 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $33,668,700 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $190,371 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $171,838 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$19,159,207 | OtherRevenueAmt |
| Revenue Not Reported | -$18,796,998 | RevenueNotReportedAmt |
| Revenue Subtotal | $52,465,698 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $11,164 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $11,164 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $52,476,862 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $32,342,481 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $171,838 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $171,838 | ExpensesNotReportedAmt |
| Expenses Subtotal | $32,170,643 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $11,164 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $19,141,205 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $19,152,369 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $51,323,012 | 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 X, LINE 2: | THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNIVERSITY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE UNIVERSITY UTILIZES THE PROVISIONS OF FASB ASC 7 40-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE UNIVERSITY CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -18,002. SCHOLARSHIPS NETTED AGAINST REVENUE -19,141,205. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP NETTED AGAINST REVENUE 19,141,205. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | IN ACCORDANCE WITH REV. PROC. 75-50, THE NONDISCRIMINATION POLICY IS INCLUDED IN ALL BROCHURES, MAILINGS, CATALOGS, AND IS AVAILABLE ONLINE. |
| SCHEDULE E, PART I, LINE 6 | STUDENT FINANCIAL AID IS RECEIVED FROM THE U.S. DEPARTMENT OF EDUCATION SUCH AS SUPPLEMENTARY EDUCATIONAL OPPORTUNITY GRANTS, WORK STUDY, PELL GRANTS, DIRECT STUDENT LOANS (LOAN GUARANTEES), AND TEACH GRANTS. AS WELL AS, THE HISPANIC SERVING INSTITUTIONS GRANT. |
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 |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOCUSED ON FUNDRAISING INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 271 | AddressLine1Txt |
| City | HURDLE MILLS | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27541 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | COUNSEL | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $21,461 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $21,461 | TotalRetainedByContractorsAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | DE | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | ID | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | IN | LicensedStatesCd |
| Licensed States | IA | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | MT | LicensedStatesCd |
| Licensed States | NE | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | SD | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | TX | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
| Licensed States | WY | LicensedStatesCd |
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 - STUDENT AWARDS | GrantTypeTxt |
| Recipient | 1067 | RecipientCnt |
| Cash Grant | $19,141,205 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL SCHOLARSHIPS ARE AWARDED TO STUDENTS WHO HAVE COMPLETED THE COLLEGE'S ADMISSIONS REQUIREMENTS AND HAVE REGISTERED FOR CLASSES. SCHOLARSHIPS REQUIRE A STUDENT TO MAINTAIN A FULL-TIME STATUS THROUGHOUT THE SEMESTER AND ARE AWARDED FOR ONE YEAR, DIVIDED EVENLY BETWEEN THE FALL AND SPRING SEMESTERS. MOST SCHOLARSHIPS ARE RENEWED ANNUALLY AS LONG AS THE STUDENT MEETS THE RENEWAL CRITERIA AND COMPLETES THE FAFSA. MUSIC AND ATHLETIC SCHOLARSHIPS REQUIRE RE-EVALUATION EACH YEAR AND ARE NOT AUTOMATICALLY RENEWED. SCHOLARSHIPS ARE AWARDED WITH THE UNDERSTANDING THAT A STUDENT WILL COMPLETE THE SEMESTER FOR WHICH THE AWARD IS RECEIVED. A STUDENT MUST BE IN GOOD STANDING AND MAKING SATISFACTORY PROGRESS IN ORDER TO RECEIVE A SCHOLARSHIP. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| 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 (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LEN MUNSIL | ||||||||||||||
| PRESIDENT | $400,775 | $0 | $167,000 | $0 | $0 | $0 | $9,900 | $0 | $17,751 | $0 | $595,426 | $0 | $0 | $0 |
| JAMES TITO | ||||||||||||||
| CHIEF OPERATING OFFICER | $276,219 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $252 | $0 | $276,471 | $0 | $0 | $0 |
| JEFFREY GREEN | ||||||||||||||
| VP ACADEMIC AFFAIRS | $188,867 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,105 | $0 | $195,972 | $0 | $0 | $0 |
| JEFF RUTTER | ||||||||||||||
| HEAD COACH | $134,700 | $0 | $0 | $0 | $0 | $0 | $4,687 | $0 | $19,933 | $0 | $159,320 | $0 | $0 | $0 |
| MICHAEL WERNER | ||||||||||||||
| VP FINANCE | $142,861 | $0 | $0 | $0 | $0 | $0 | $3,684 | $0 | $15,286 | $0 | $161,831 | $0 | $0 | $0 |
| ANTHONY ALLEN | ||||||||||||||
| VP ADVANCEMENT | $136,340 | $0 | $0 | $0 | $0 | $0 | $4,516 | $0 | $28,584 | $0 | $169,440 | $0 | $0 | $0 |
| JAMES GRIFFITHS | ||||||||||||||
| VP UNIVERSITY ENGAGEMENT | $140,950 | $0 | $0 | $0 | $0 | $0 | $4,506 | $0 | $8,223 | $0 | $153,679 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE PRESIDENT'S SPOUSE (ALSO A UNIVERSITY EMPLOYEE) ACCOMPANIES HIM TO CONFERENCES, EVENTS AND DONOR MEETINGS WHERE HER PRESENCE IS REQUESTED AND THERE IS A VALID BUSINESS PURPOSE. THIS IS TREATED AS A 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 | ARIZONA INDUSTRIAL DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 813526584 | BondIssuerEIN |
| CUSIP | 04052BKD5 | CUSIPNum |
| Bond Issued | 2019-11-21 | BondIssuedDt |
| Issue Price | $8,332,404 | IssuePriceAmt |
| Purpose | FINANCE UNIVERSITY EDUCATIONAL FACILITIES | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $295,000 | RetiredAmt |
| Total Proceeds | $8,372,159 | TotalProceedsAmt |
| In Reserve Fund | $606,037 | InReserveFundAmt |
| Capitalized Interest | $457,215 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $164,392 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $919,825 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $6,183,341 | CapitalExpendituresAmt |
| Other Spent Proceeds | $39,083 | OtherSpentProceedsAmt |
| Unspent | $2,266 | UnspentAmt |
| Substantial Completion | 2021 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00150 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00150 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | 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
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $31,250 | CashGrantAmt |
| Type Of Assistance | TUITION DISCOUNTS | TypeOfAssistanceTxt |
| Assistance Purpose | TUITION DISCOUNTS TO FAMILIES OF BOARD MEMBERS AND OFFICERS | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JANIE UNKEFER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF TRUSTEE | RelationshipDescriptionTxt |
| Transaction | $75,000 | TransactionAmt |
| Transaction | EMPLOYEE COMPENSATION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $97,334 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,916,939 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | COLUMN (B) REPORTS THE NUMBER OF CONTRIBUTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 2 | THE UNIVERSITY EXPANDED ITS ACADEMIC OFFERINGS IN FY24 BY INTRODUCING THREE NEW GRADUATE PROGRAMS: A MASTER OF ARTS IN EDUCATION, A MASTER OF ARTS IN CHRISTIAN LEADERSHIP, AND A MASTER OF SCIENCE IN MARRIAGE AND FAMILY THERAPY. |
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE IS COMPOSED OF THE CHAIR, VICE CHAIR, SECRETARY AND TREASURER. THE BOARD OF TRUSTEES ENTRUSTS THE GOVERNING OF THE UNIVERSITY BETWEEN BOARD SESSIONS TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS DEEMED NECESSARY TO FULFILL ITS RESPONSIBILITIES, AND SHALL BE BOUND TO ABIDE WITHIN THE DEFINED POLICIES OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM, THEN REVIEWED IN DETAIL BY THE FINANCE TEAM BEFORE THE RETURN IS PROVIDED TO THE FINANCE COMMITTEE AND THEN THE BOARD OF TRUSTEES PRIOR TO IT BEING SUBMITTED TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT CONFLICT OF INTEREST DISCLOSURES ANNUALLY. THESE FORMS ARE REVIEWED BY MANAGEMENT AS WELL AS THE AUDIT COMMITTEE. ANY CONFLICTS OR POTENTIAL CONFLICTS ARE RESOLVED BY THE AUDIT COMMITTEE AND THE BOARD OF TRUSTEES. ALL CONFLICTED PARTIES ARE REQUIRED TO RECUSE THEMSELVES FROM BOARD DELIBERATIONS AND ANY SUBSEQUENT VOTE. THE RESULTS OF THE DELIBERATIONS ARE DOCUMENTED IN THE BOARD'S MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF TRUSTEES' COMPENSATION COMMITTEE REVIEWS ANNUAL COMPENSATION STUDIES FROM VARIOUS HIGHER EDUCATION ASSOCIATIONS AND COMPARABLE COMPENSATION PACKAGES FOR CHIEF EXECUTIVES AT OTHER HIGHER EDUCATION INSTITUTIONS AND NONPROFITS. WHILE SEEKING TO EXTEND THE PRESIDENT'S CONTRACT IN 2021, THE COMMITTEE HIRED AN INDEPENDENT CPA TO PRODUCE A COMPARABILITY STUDY FOR ITS REVIEW. IN NOVEMBER 2023, THE BOARD ENGAGED WITH A PRIVATE, INDEPENDENT FIRM TO PERFORM A SECOND COMPARABILITY STUDY, WHICH CONCLUDED THE PRESIDENT'S COMPENSATION WAS JUSTIFIED. IN ADDITION TO THE COMPARABILITY STUDIES, THE BOARD RECOGNIZES: PRESIDENT MUNSIL'S PERFORMANCE AND LEADERSHIP IN THE UNIVERSITY'S GROWTH FROM $11 MILLION TO $52 MILLION IN ANNUAL REVENUES BETWEEN 2011 AND 2024, A PERFORMANCE UNPARALLELED AMONG SMALL COLLEGES IN AMERICA; THE UNIVERSITY ACHIEVING UNPRECEDENTED REGIONAL AND NATIONAL AWARDS AND RANKINGS FOR EXCELLENCE; HIS ROLE IN CONCEIVING OF, INITIATING AND NEGOTIATING A LAND SWAP ENABLING ACU TO MOVE FROM A LAND-LOCKED 20-ACRE CAMPUS TO A 68-ACRE CAMPUS, PRODUCING A $31 MILLION ASSET GAIN FOR THE UNIVERSITY; HIS SUCCESS IN GENERATING MORE THAN $110 MILLION OF DONOR SUPPORT, INCLUDING PERSONALLY SOLICITING MULTIPLE 7-FIGURE-PLUS GIFTS; AND HIS DECISION TO STAY AT THE UNIVERSITY DESPITE BEING RECRUITED FOR AND OFFERED THE PRESIDENCY OF A MUCH LARGER UNIVERSITY. THE COMPENSATION COMMITTEE DETERMINED THAT PRESIDENT MUNSIL'S PERFORMANCE RECORD AND MARKETABILITY JUSTIFIED A SALARY IN THE HIGH RANGE OF COMPARABLES. THE COMMITTEE ALSO RECOGNIZED THAT FOR 7 YEARS PRESIDENT MUNSIL CHOSE TO NOT TAKE RAISES OR RECEIVE THE FULL SALARY IN HIS EMPLOYMENT CONTRACT SO THAT OTHER OBLIGATIONS COULD BE MET. WHILE THE UNIVERSITY IS NOT REQUIRED TO PROVIDE FOR SALARY NOT TAKEN, THE COMMITTEE ON ITS OWN INITIATIVE SOUGHT TO RESTORE SOME OF THAT LOST SALARY WHEN FINANCIALLY ABLE BY PROVIDING ADDITIONAL PAYMENTS DURING THE NEXT FEW YEARS OF HIS EMPLOYMENT, WHICH WAS EXTENDED IN A NEW CONTRACT THROUGH 2026. ONE SUCH ADDITIONAL PAYMENT IS REFLECTED IN THIS YEAR'S 990. PRESIDENT MUNSIL HAS NOT RECEIVED A BASE SALARY INCREASE SINCE 2019. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| FORM 990, PART IX, LINE 11G | CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 5,860,149. MANAGEMENT AND GENERAL EXPENSES 24,492. FUNDRAISING EXPENSES 814,059. TOTAL EXPENSES 6,698,700. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -18,002. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
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 |