2023-02-20T22:00:28+00:00 2022-06-30 346565596 ERNST & YOUNG US LLP 2323 VICTORY AVENUE SUITE 2000 DALLAS TX 75219 990 2021-07-01 472507725 Grand Canyon University GRAN 8554285673 3300 W CAMELBACK ROAD PHOENIX AZ 85017 BRIAN MUELLER PRESIDENT 2023-02-20 true JUNETTE WEST 999009999 Patrick Shields P01508556 2149698000 2021 2023-03-07 01:45:13Z BRIAN MUELLER 3300 W CAMELBACK ROAD PHOENIX AZ 85017 1646374635 false X WWW.GCU.EDU X 2014 AZ GCU IS A PREMIER CHRISTIAN UNIVERSITY, EDUCATING PEOPLE TO LEAD AND SERVE BY PROVIDING POST-SECONDARY EDUCATION SERVICES ON ITS TRADITIONAL ARIZONA CAMPUS AS WELL AS ONLINE. 7 7 10789 516 8286131 601054 18950256 32387306 1568937716 1612161172 429876 668951 291762 422385 1588609610 1645639814 316613714 358398009 0 0 230549834 241369080 0 0 1718011 1009034372 1034076700 1556197920 1633843789 32411690 11796025 1831364701 1965149910 1388212237 1510201421 443152464 454948489 GCU is a missional, Christ-centered university with an innovative and adaptive spirit that addresses the world's deep needs by cultivating compassionate Christian community, empowering free and virtuous action and serving others in ways that promote human flourishing. Through academic excellence, the university equips students with knowledge of the Christian worldview, instilling in them a sense of purpose and vocational calling that enables them to be innovative thinkers, effective communicators, global contributors and transformative leaders who change their communities by placing the interests of others before their own. false false 1588178462 358398009 1594145458 INSTRUCTIONAL PROGRAM SERVICES - INSTRUCTIONAL PROGRAM SERVICES INCLUDE ALL ACTIVITIES DIRECTLY TIED TO THE EDUCATIONAL SERVICES PROVIDED BY THE UNIVERSITY. GCU HAS APPROXIMATELY 100,000 ENROLLED STUDENTS (ON CAMPUS AND ONLINE) IN UNDERGRADUATE, GRADUATE, AND DOCTORAL LEVEL PROGRAMS. GCU PROVIDES SCHOLARSHIPS, GRANTS, AND OTHER FINANCIAL ASSISTANCE TO ELIGIBLE STUDENTS BASED ON FINANCIAL NEED AND ACADEMIC MEASURES. 16058608 0 18015714 AUXILIARY ENTERPRISES - AUXILIARY ENTERPRISES REPRESENT VARIOUS BUSINESS UNITS THAT OPERATE TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE UNIVERSITY'S STUDENTS, INCLUDING AN ARENA, HOTEL, RESTAURANTS, GOLF COURSE, AND CAMPUS/ONLINE SHOPS. 1604237070 true true false false false false false false true true false false false true true false true true false false false false false true false false true true true false false false true false true true false true false false false true true true true false false true 757 0 true 10789 true true true false false false false true true false false false false true false X 7 7 false false false false true true false true true false false true true true true true true true true false CO FL MD MA MI NC OH OR SC UT VA X X JUNETTE WEST 6026398878 3300 W CAMELBACK ROAD PHOENIX AZ 85017 WILL GONZALEZ CHAIRMAN OF THE BOARD 0.5 0.1 X X 10000 0 0 DON ANDORFER DIRECTOR 0.5 0.1 X 10000 0 0 FRED MILLER DIRECTOR 0.5 0.1 X 10000 0 0 JIM RICE DIRECTOR 0.5 0.1 X 10000 0 0 LUPITA HIGHTOWER DIRECTOR 0.5 0.1 X 10000 0 0 MARION KELLY DIRECTOR 0.5 0.1 X 10000 0 0 PEGGY CHASE DIRECTOR 0.5 0.1 X 10000 0 0 BRIAN MUELLER PRESIDENT 20.0 0.1 X 701999 0 0 BRIAN ROBERTS CAO/GENERAL COUNSEL/SECRETARY 40.0 0.1 X 871622 0 9430 HENRY RADDA PROVOST 40.0 0.1 X 932236 0 6331 JUNETTE WEST VP BUSINESS & FIN/TREASURER 40.0 0.1 X 272146 0 178012 RAYMOND KASELONIS CAO/GENERAL COUNSEL/SECRETARY (FROM 01/03/2022) 40.0 0.1 X 0 0 0 BRYCE DREW HEAD BASKETBALL COACH 40.0 0.0 X 1506360 0 0 JENNIFER LECH EVP ACADEMIC AFFAIRS 40.0 0.0 X 567992 0 182225 MARVIN MENZIES ASSOCIATE COACH 40.0 0.0 X 445915 0 4085 RANDALL GIBB DEAN, COLANGELO COLLEGE OF BUSINESS 40.0 0.0 X 396532 0 140690 TIMOTHY GRIFFIN DEAN OF STUDENTS 40.0 0.0 X 486794 0 177805 DAN MAJERLE FORMER HEAD BASKETBALL COACH 0.0 0.0 X 1000000 0 0 7251596 0 698578 186 true true false Grand Canyon Education Inc 2600 W Camelback Rd Phoenix AZ 85017 Support services 820854907 Pono Construction LLC 515 E Carefree Hwy 1241 Phoenix AZ 85085 Construction services 110166540 Sodexo Inc & Affiliates PO Box 360170 Pittsburgh PA 15251 Food service provider 27461448 Valley Systems PO Box 14427 Scottsdale AZ 85267 Cabling services 1007603 suoLL LLC 6619 N Scottsdale Rd Scottsdale AZ 85250 Architecture design 964864 61 0 0 77181 0 26554265 5755860 355519 32387306 INSTRUCTIONAL PROGRAM SERVICES 611310 1588565190 1588565190 0 0 AUXILIARY ENTERPRISES 611310 18015714 10226708 7789006 0 OTHER REVENUE 611310 5580268 5083143 497125 0 0 0 0 0 0 0 0 0 0 0 0 0 1612161172 668951 0 668951 0 0 0 0 0 0 0 0 941655 0 651823 0 289832 0 289832 0 0 289832 0 0 0 0 0 0 0 0 0 0 215551 77181 82998 132553 0 132553 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1645639814 1603875041 8286131 1091336 X 332099 332099 358065910 358065910 1730087 0 1730087 0 360936 360936 203024652 193403021 8780047 841584 3291663 2863747 427916 0 18199061 16089088 2109973 0 14762681 13982656 732672 47353 0 0 0 0 1652921 0 1652921 0 221134 0 221134 0 0 0 0 0 0 0 784119599 783202719 891028 25852 831972 623351 529 208092 15654374 14486171 1168203 0 0 0 0 0 390935 390935 0 0 20772667 15614769 5032052 125846 6274963 5902580 276364 96019 0 0 0 0 197782 128941 67459 1382 55484497 54483484 952012 49001 0 0 0 0 52802737 52802737 0 0 5241439 1302961 3938478 0 BAD DEBT 25883882 25859197 0 24685 FOOD SERVICE COSTS 22972474 22968286 0 4188 LICENSING FEES-TEXTBOOKS 20595026 20595026 0 0 SPECIAL EVENTS 8178717 8047942 3069 127706 12801581 12730514 -95236 166303 1633843789 1604237070 27888708 1718011 38980864 125941492 368457642 326210882 1387175 1639297 18087787 18589447 0 0 0 0 1398069 1888215 3418382 4007395 1545928001 187544863 1296295195 1358383138 0 0 101500000 100000000 1839587 28490044 1831364701 1965149910 54289164 71621662 169640050 182771240 0 0 1159912419 1129369287 4370604 126439232 1388212237 1510201421 443152464 447682328 0 7266161 443152464 454948489 1831364701 1965149910 11796025 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 64013 85000 -11954 2476 134583 0 60264 3749 0 64013 0 0 0 0 0 0 0.0 1.0 0.0 false false 131898331 131898331 1059552532 97833438 961719094 206308833 32135398 174173435 93857085 57255936 36601149 54311220 320091 53991129 1358383138 OTHER LONG TERM DEBT 100000 DEFERRED RENT - LONG TERM 17374 DEFERRED INVESTMENT 31862 ACCRUED COMPENSATION 2499822 DUE TO BOOSTER CLUB 92507 DEFERRRED FINANCING LEASE LIABILITY 27389088 DEFERRED OPERATING LEASE LIABILITY 26838 CURRENT PORTION OF NOTES PAYABLE 96131741 CURRENT PORTION OF OTHER LONG TERM DEBT 150000 DEFERRED TI ALLOWANCE - LONG TERM 0 CAPITAL LEASE 0 126439232 X Schedule D, Part V, Line 4 Intended uses of endowment funds The funds are set aside for specific university programs such as equipment for the College of Arts & Media. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2022 AND 2021. THE TAX RETURNS FOR THE 2017 YEAR AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY OUR WEBSITE INCLUDES THE NONDISCRIMINATION LANGUAGE AT THE BOTTOM OF OUR MAIN HOMEPAGE AT WWW.GCU.EDU. OUR NONDISCRIMINATION POLICY IS ALSO PUBLISHED IN OUR UNIVERSITY POLICY HANDBOOK, EMPLOYEE HANDBOOK,BROADCAST EMAILS, MARKETING BROCHURES, ENROLLMENT APPLICATION AND OTHER SIMILAR TYPES OF PUBLICATIONS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE UNIVERSITY PARTICIPATES IN THE FEDERAL HIGHER EDUCATION ACT TITLE IV PROGRAMS AS WELL AS PROGRAMS OFFERED BY THE ARIZONA COMMISSION FOR POST-SECONDARY EDUCATION. THE UNIVERSITY ALSO RECEIVED FUNDS FROM THE DEPARTMENT OF EDUCATION THROUGH THE HIGHER EDUCATION EMERGENCY RELIEF GRANT. SIS GOLF TOURNAMENT 197855 37104 160751 36660 2000 6583 0 4557 LOPES ACADEMY GOLF TOURNAMENT 94877 40077 54800 19327 0 11008 0 2863 0 0 292732 77181 215551 55987 2000 17591 0 7420 82998 132553 true GAMMA MU FOUNDATION INC PO BOX 23520 FORT LAUDERDALE FL 333073520 330351175 501(C)(3) 10000 IN SUPPORT OF THEIR MISSION FIESTA EVENTS INC 7135 E Camelback Rd Scottsdale AZ 85251 860666998 501(C)(3) 12500 IN SUPPORT OF THEIR MISSION ARIZONA EDUCATIONAL FOUNDATION INC PO BOX 32906 PHOENIX AZ 85064 942937109 501(C)(3) 10000 IN SUPPORT OF THEIR MISSION NAISMITH MEM BASKETBALL HALL OF FAME 1000 HALL OF FAME AVE SPRINGFIELD MA 01105 046128892 501(C)(3) 90000 IN SUPPORT OF THEIR MISSION GRAND CANYON UNIVERSITY CITYSERVE 3300 W CAMELBACK RD PHOENIX AZ 85017 873085883 501(C)(3) 164637 35720 FMV Clothing IN SUPPORT OF THEIR MISSION 5 0 Scholarships to Students 124041 331515310 Emergency Aid Grants 69870 26550600 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. DONATIONS TO OTHER TAX-EXEMPT ENTITIES ARE MADE IN SUPPORT OF THEIR MISSIONS AND ARE MONITORED VIA THE GOVERNANCE PRACTICES OF THOSE ENTITIES. INSTITUTIONAL SCHOLARSHIPS ARE AWARDED TO STUDENTS BASED ON PRE-DETERMINED CRITERIA. THE UNIVERSITY RECEIVED FUNDS FROM THE HIGHER EDUCATION EMERGENCY RELIEF FUND. THESE FUNDS WERE ISSUED OUT TO STUDENTS AS EMERGENCY AID GRANTS. X true true X X X X X true true false false false false false false true true HENRY RADDA PROVOST 418669 0 276099 0 237468 0 0 0 6331 0 938567 0 234498 0 BRIAN ROBERTS CAO/GENERAL COUNSEL/SECRETARY 415570 0 220879 0 235173 0 0 0 9430 0 881052 0 234498 0 BRIAN MUELLER PRESIDENT 321000 0 376869 0 4130 0 0 0 0 0 701999 0 0 0 JUNETTE WEST VP BUSINESS & FIN/TREASURER 168564 0 27610 0 75972 0 175000 0 3012 0 450158 0 75250 0 BRYCE DREW HEAD BASKETBALL COACH 1350000 0 125000 0 31360 0 0 0 0 0 1506360 0 0 0 JENNIFER LECH EVP ACADEMIC AFFAIRS 222205 0 55220 0 290567 0 175000 0 7225 0 750217 0 75250 0 TIMOTHY GRIFFIN DEAN OF STUDENTS 194942 0 425 0 291427 0 175000 0 2805 0 664599 0 75250 0 MARVIN MENZIES ASSOCIATE COACH 445915 0 0 0 0 0 0 0 4085 0 450000 0 0 0 RANDALL GIBB DEAN, COLANGELO COLLEGE OF BUSINESS 199422 0 16260 0 180850 0 140000 0 690 0 537222 0 0 0 DAN MAJERLE FORMER HEAD BASKETBALL COACH 0 0 0 0 1000000 0 0 0 0 0 1000000 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel CERTAIN EXECUTIVES AND OTHER EMPLOYEES OF GCU MAY TRAVEL FIRST-CLASS OR CHARTER AS BUSINESS NEED DICTATES. THESE ARE CONSIDERED NECESSARY BUSINESS EXPENSES. Schedule J, Part I, Line 4a Severance or change-of-control payment IN 2020, THE ORGANIZATION ENTERED A MULTI-YEAR SEVERANCE AGREEMENT WITH DAN MAJERLE. THE ORGANIZATION PAID $1,000,000 OF SEVERANCE TO MR. MAJERLE IN 2021 AS PER THE AGREEMENT. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE ORGANIZATION HAS ADOPTED A NONQUALIFIED SUPPLEMENTAL DEFERRED COMPENSATION PLAN. IT IS INTENDED THAT THIS PLAN BE AN INELIGIBLE DEFERRED COMPENSATION PLAN UNDER THE PROVISIONS OF SECTION 457(F) AND BE OPERATED IN COMPLIANCE WITH CODE SECTION 409A. THE AMOUNTS RECORDED IN COLUMN (C) OF PART II (I.E. RETIREMENT AND OTHER DEFERRED COMPENSATION) REPRESENT DEFERRED COMPENSATION AWARDS UNDER THIS PLAN. THE FOLLOWING INDIVIDUALS RECEIVED PAYOUTS FROM A 457(F) SUPPLEMENTAL RETIREMENT PLAN: HENRY RADDA $234,498 BRIAN ROBERTS $234,498 JUNETTE WEST $75,250 JENNIFER LECH $290,239 TIMOTHY GRIFFIN $290,239 RANDALL GIBB $180,850 Schedule J, Part I, Line 8 Payments on contract that is subject to the initial contract exception GCU HAS CERTAIN EMPLOYMENT CONTRACTS WHICH ARE SUBJECT TO THE INITIAL CONTRACT EXCEPTION UNDER REGULATIONS SECTION 52.4958-4(A)(3). THE FOLLOWING GCU EMPLOYEES ARE UNDER THEIR INITIAL EMPLOYMENT CONTRACTS WITH GCU EFFECTIVE JULY 1, 2018: BRIAN MUELLER Jesse Mueller Son of Pres. B. Mueller 188070 Employee compensation false Mark Mueller Son of Pres. B. Mueller 77263 Employee compensation false Tania Radda Family member of Provost 68759 Employee compensation false Michael Mueller Son of Pres. B. Mueller 26844 Employee compensation false Substantial Contributor Substantial Contributor 80062693 Construction services false Substantial Contributor Substantial Contributor 805930 Equipment rental services false Substantial Contributor Substantial Contributor 666376 Equipment sales and repair false Substantial Contributor Substantial Contributor 881724 Charter flight services false X 29726 Market value X 2656 238070 Market value X 477 34078 Market value X Marketing banners 1 444 Market value X Gift certificates 11 53201 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Drugs and medical supplies - Number of items received Securities - Publicly traded - Number of items received Other - Marketing banners Number of contributions Other - Gift certificates Number of contributions Form 990, Part VI, Line 6 Classes of members or stockholders GRAND CANYON UNIVERSITY FOUNDATION IS THE SOLE MEMBER OF GCU. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE GCU BOARD OF TRUSTEES SHALL CONSIST OF THE SAME INDIVIDUALS WHO ARE MEMBERS OF THE BOARD OF DIRECTORS OF GRAND CANYON UNIVERSITY FOUNDATION, THE SOLE MEMBER OF THE GCU. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ORGANIZATION RETAINS AN INDEPENDENT TAX ADVISOR TO ASSIST IN THE PREPARATION AND REVIEW OF ITS IRS FORM 990. PRIOR TO FILING THE RETURN, ALL TRUSTEES AND OFFICERS ARE PROVIDED COPIES OF THE FORM 990 FOR REVIEW. THE OFFICERS REVIEWED THE COMPLETED DRAFT, AND AFTER ALL COMMENTS AND QUESTIONS WERE ADDRESSED, THE DRAFT WAS SENT TO THE GCU BOARD OF TRUSTEES PRIOR TO THEIR REGULARLY SCHEDULED BOARD MEETING IN APRIL. IT WAS DISCUSSED AT THE BOARD MEETING AND ALL QUESTIONS WERE ANSWERED. Form 990, Part VI, Line 12c Conflict of interest policy GCU HAS A CONFLICT OF INTEREST POLICY AND REQUIRES ALL OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES TO SIGN THE POLICY ANNUALLY AND DISCLOSE ANY KNOWN CONFLICTS. IN ADDITION, GCU HAS A QUESTIONNAIRE SPECIFIC TO THE FORM 990 THAT THESE SAME INDIVIDUALS ARE ASKED TO FILL OUT AND SIGN. THE BOARD OF TRUSTEES IS RESPONSIBLE FOR REVIEWING AND APPROVING ANY OF THE CONFLICTS AT THE BOARD/OFFICER LEVEL. ADDITIONALLY, THERE IS LANGUAGE IN ALL GCU CONTRACTS THAT REQUIRES DISCLOSURE OF ANY KNOWN CONFLICTS WITH THE SUPPLIER NAMED IN THE CONTRACT. IF THERE ARE ANY DISCLOSED, GCU MAKES SURE THAT MULTIPLE BIDS WERE RECEIVED AND EVALUATED AND THEN THE EXECUTIVE TEAM MAKES THE DETERMINATION ON WHETHER TO MOVE FORWARD OR NOT. THE PROCUREMENT DEPARTMENT HEAD KEEPS TRACK OF THESE APPROVED CONFLICTS OF INTEREST AND AUDITS THE ACTIVITY ANNUALLY. Form 990, Part VI, Line 15a Process to establish compensation of top management official GRAND CANYON UNIVERSITY USED OUTSIDE CONSULTANTS TO PERFORM AN INDEPENDENT COMPENSATION STUDY IN JULY OF 2019. THE STUDY COVERED ALL OFFICERS OF THE ORGANIZATION AND CERTAIN OTHER EMPLOYEES. THE UNIVERSITY'S BOARD OF TRUSTEES APPROVED THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS FOLLOWING A REVIEW OF THE COMPENSATION STUDY. Form 990, Part VI, Line 15b Process to establish compensation of other employees GRAND CANYON UNIVERSITY USED OUTSIDE CONSULTANTS TO PERFORM AN INDEPENDENT COMPENSATION STUDY IN JULY OF 2019. THE STUDY COVERED ALL OFFICERS OF THE ORGANIZATION AND CERTAIN OTHER EMPLOYEES. THE UNIVERSITY'S BOARD OF TRUSTEES APPROVED THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS FOLLOWING A REVIEW OF THE COMPENSATION STUDY. Form 990, Part VI, Line 19 Required documents available to the public THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part VII, Section A FORM 990, PART VII, SECTION A BRIAN MUELLER IS ALSO EMPLOYED BY, AND RECEIVES, COMPENSATION FOR SERVICES PROVIDED TO GRAND CANYON EDUCATION, INC., AN UNRELATED ORGANIZATION. Form 990, Part IX, Line 11g FORM 990, PART IX, LINE 11G IN CONNECTION WITH THE CLOSING OF THE ASSET PURCHASE AGREEMENT, THE UNIVERSITY AND GRAND CANYON EDUCATION, INC. ("GCE") ENTERED INTO A LONG-TERM MASTER SERVICES AGREEMENT PURSUANT TO WHICH GCE WILL PROVIDE IDENTIFIED TECHNOLOGICAL, COUNSELING, MARKETING, FINANCIAL AID PROCESSING AND OTHER SUPPORT SERVICES TO THE UNIVERSITY FOR A FEE. THIS IS RECORDED AS "EDUCATION SERVICE FEES" IN OUR FINANCIAL STATEMENTS. Form 990, Part IX, Line 11g Other Fees EDUCATION SUPPORT SERVICES FEE - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 0, Fundraising Expenses: 0; OTHER OUTSIDE SERVICES - Total Expense: 15787410, Program Service Expense: 14870530, Management and General Expenses: 891028, Fundraising Expenses: 25852; CANYON GOLF LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 611746305 GOLF AZ 4134284 13456392 GCU CANYON HOSPITALITY LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 383933888 HOSPITALITY AZ 3549076 13242654 GCU CANYON PROMOTIONS LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 300942982 PROMOTIONS AZ 4157841 1788062 GCU GRAND CANYON UNIVERSITY FOUNDATION 3300 W CAMELBACK RD BLDG 26 PHOENIX AZ 85017 900615620 SUPPORT AZ 501(c)(3) 7 NA false GRAND CANYON UNIVERSITY CITYSERVE 3300 W CAMELBACK RD PHOENIX AZ 85017 873085883 SUPPORT AZ 501(c)(3) 7 NA true false true false false false false true false false true false true false true true false false false false GRAND CANYON UNIVERSITY CITYSERVE B 200357 CASH/FMV Grand Canyon University CityServe O 190789 Payroll records