WILLIAM JESSUP UNIVERSITY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WILLIAM JESSUP UNIVERSITY (EIN 94-1279803)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-14
IRS object ID: 202541349349302029
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 C
Schedule D
Schedule E
Schedule F
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	2025-05-14T07:54:12+00:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	332621854	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CRI Capin Crouse Advisors LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	345 Massachusetts Ave Suite 300	AddressLine1Txt
City	Indianapolis	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46204	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	941279803	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	William Jessup University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WILL	BusinessNameControlTxt
Phone	9165772200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 University Avenue	AddressLine1Txt
City	Rocklin	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95765	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Allison Webb	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	9165772200	PhoneNum
Signature	2025-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Ashley Peabody	PreparerPersonNm
PTIN	P01385870	PTIN
Phone	5055022746	PhoneNum
Preparation	2025-05-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	John Jackson	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 University Avenue	AddressLine1Txt
City	Rocklin	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95765	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$101,429,831	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.jessup.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1945	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	Christ-centered university offering degrees via traditional, continuing and online platforms.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	856	TotalEmployeeCnt
Total Volunteers	139	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$12,245,745	PYContributionsGrantsAmt
CY Contributions Grants	$29,806,266	CYContributionsGrantsAmt
PY Program Service Revenue	$44,591,004	PYProgramServiceRevenueAmt
CY Program Service Revenue	$47,125,031	CYProgramServiceRevenueAmt
PY Investment Income	$398,630	PYInvestmentIncomeAmt
CY Investment Income	$1,220,129	CYInvestmentIncomeAmt
PY Other Revenue	-$11,094	PYOtherRevenueAmt
CY Other Revenue	-$179,392	CYOtherRevenueAmt
PY Total Revenue	$57,224,285	PYTotalRevenueAmt
CY Total Revenue	$77,972,034	CYTotalRevenueAmt
PY Grants And Similar Paid	$14,961,517	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$15,827,326	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$22,825,364	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$25,010,982	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$107,144	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$2,284,224	CYTotalFundraisingExpenseAmt
PY Other Expenses	$20,038,160	PYOtherExpensesAmt
CY Other Expenses	$23,359,331	CYOtherExpensesAmt
PY Total Expenses	$57,825,041	PYTotalExpensesAmt
CY Total Expenses	$64,304,783	CYTotalExpensesAmt
PY Revenues Less Expenses	-$600,756	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$13,667,251	CYRevenuesLessExpensesAmt
Total Assets BOY	$137,158,194	TotalAssetsBOYAmt
Total Assets EOY	$156,355,543	TotalAssetsEOYAmt
Total Liabilities BOY	$104,346,314	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$110,325,413	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$32,811,880	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$46,030,130	NetAssetsOrFundBalancesEOYAmt
Mission	In partnership with the Church, the purpose of William Jessup University is to educate transformational leaders for the glory of God.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$55,318,673	ExpenseAmt
Grant	$15,205,958	GrantAmt
Revenue	$41,915,468	RevenueAmt
Desc	TRADITIONAL & DEGREE COMPLETION: Jessup enrolls nearly 1,000 students in its undergraduate and degree completion programs with an integrated Biblical foundation in each program. Each undergraduate program is founded on a solid liberal arts core and intentionally designed to foster a student's spiritual development. With 28 traditional and degree completion programs, Jessup has a variety of concentrations and specializations from which students may choose. Jessup's Degree Completion programs are customized to serve working adult students in a course of study that is convenient, flexible, and relevant to their personal and professional goals. Accelerated courses are offered remotely in a synchronous format. The Degree Completion pedagogy is built to serve high-context adult learners who bring a wide range of work and life skills, gifts, and abilities into the classroom. Experiential and co-curricular learning opportunities are a hallmark of the traditional undergraduate programs as our internship opportunities and work preparedness courses assist students in school-to-work transitions. Majors include Business, Child Develpment, Psychology, Criminal Justice, Leadership, English, History, Music, Theater, Digital Communication, Art, & Design, Liberal Studies & Credentialing, Political Science, Biblical Studies, Biology,Biochemistry, Kinesiology, Math, Aviation, Accountancy,Nursing, Exercise Science, and Computer Science. Jessup also offers three associate degrees. Jessup provides a holistic educational experience for its residential and commuter students. The University Learning Commons provides entry level and continuing educational support services for special needs and at-risk students through a team of academic specialists, success coaches, and tutors. Expert faculty who are selected and appointed for their academic expertise, professional experience, missional fit, and ability to teach in an accelerated adult classroom, capitalize on the adult learner's training and experience to help them grow in their expert knowledge of the subject matter as well as the ability to think, write, read, and speak well. The ADC educational experience seeks to bring the world of work into the classroom and take the knowledge and experience of the classroom back into their respective work situations. Fostering a student's passion for knowledge, professional growth and development, and matters of personal faith and spiritual formation reflects the spirit of Jessup's adult degree completion programs in Business Administration, Psychology, and Leadership.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$971,474	ExpenseAmt
Grant	$228,737	GrantAmt
Revenue	$3,358,343	RevenueAmt
Desc	GRADUATE EDUCATION: Jessup offers a growing array of high quality graduate degrees, each designed to offer an advanced-level educational experience taught by highly qualified faculty who share personal concern for each student's spiritual development and personal well-being. Current offerings serve over 350 students and include a MA of Accountancy, MA in Teaching, MA in Education, MBA, an International MBA, MS in Computer Science, MA in Counseling Psychology, MA in Leadership, and a MS in Kinesiology. We have also added, through our Mulnomah Campus, degrees including a MA of Divinity, MA of Biblical Studies, MA of Global Development and Justice, and a Doctor of Ministry Degree. Jessup is selectively building high-quality graduate degrees that serve student interests and marketplace demands based on the core academic strengths of its programs and faculty. Both thesis-based and professional degree programs provide opportunities for critical thinking, speaking, and writing with the goal of preparing knowledgeable and highly qualified graduates who may pursue additional graduate study and/or professional careers. Internship opportunities and experiential learning emphases provide students with hands-on opportunities to promote their professional development.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$258,731	ExpenseAmt
Grant	$392,631	GrantAmt
Revenue	$1,851,220	RevenueAmt
Desc	ONLINE EDUCATION: The growth of online options and programs now includes students across all degree platforms, as Jessup serves over 1200 students online, with nearly 250 participating in 10 fully online degree programs. Undergraduate online degrees include Business, Bible and Theology, Computer Science, Criminal Justice, Health Care Administration, Leadership, Psychology, and Applied Professional Studies. Graduate online degrees include: Master of Counseling Psychology (remote synchronous), Master of Science in Kinesiology, Master of Business Administration, Master of Arts in Leadership, Master of Arts in Education, Master of Science in Management and Leadership, and Master of Accountancy (remote synchronous). Online degrees provide flexible learning platforms that allow students who work to access faculty and curriculum in a convenient format. Similarly, library resources and student support services are also accessible online. Finally, both Jessup's undergraduate and graduate degrees have the same graduation requirements and share faculty with the on-ground degrees.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$56,548,878	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	Yes (true)	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	Yes (true)	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (true)	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1910	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	856	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Allison Webb	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9165772200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 University Avenue	AddressLine1Txt
City	Rocklin	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95765	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Bonnie Gore
Chairman	1.0	Yes (X)	Yes (X)	$0	$0	$0
Diane Ahn
VP of Finance/CFO ( Part Year)	40.0	Yes (X)	Yes (X)	$144,037	$0	$16,000
Edward Lee
Secretary	1.0	Yes (X)	Yes (X)	$0	$0	$0
John Jackson
President/Trustee	40.0	Yes (X)	Yes (X)	$230,735	$0	$166,951
Rick K Pickering
Vice Chair	1.0	Yes (X)	Yes (X)	$0	$0	$0
Steven Olds
Treasurer	1.0	Yes (X)	Yes (X)	$0	$0	$0
Brent Mesquit
Trustee	1.0	Yes (X)		$0	$0	$0
Chris Mann
Trustee	1.0	Yes (X)		$0	$0	$0
Christa Proctor
Trustee	1.0	Yes (X)		$0	$0	$0
Harlyn Matson
Trustee	1.0	Yes (X)		$0	$0	$0
Jennifer Silva Griffin
Trustee ( Part Year)	1.0	Yes (X)		$0	$0	$0
Joyce Schroeder
Trustee	1.0	Yes (X)		$0	$0	$0
Laura Chiappe
Trustee	1.0	Yes (X)		$0	$0	$0
Nick Garza
Trustee	1.0	Yes (X)		$0	$0	$0
Paul Edwards
Trustee	1.0	Yes (X)		$0	$0	$0
Tamara Bennett
Trustee	1.0	Yes (X)		$0	$0	$0
Ted Gaines
Trustee	1.0	Yes (X)		$0	$0	$0
George Stubblefield
Professor/Dean of Natural & Applied Science	40.0			$136,187	$0	$13,431	Yes (X)
Jennifer H Millar
Nursing Program Director	40.0			$143,377	$0	$640	Yes (X)
Judith Rentz
VP for Operations/COO	40.0			$138,257	$0	$56,233	Yes (X)
Kay M Llovio
VP for Educational Effectiveness, Dean/School of the Humanities and the Arts	40.0			$132,954	$0	$15,940	Yes (X)
Lance Von Vogt
VP of Athletics	40.0			$142,411	$0	$29,895	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,067,958	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$299,090	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	19	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt	Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm	CountryContractorAddress/ForeignAddress/CountryCd
Bon Appetit
1000 West Temple Street	Los Angeles	CA	90074	Food Services (includes materials)	$1,946,110
Global Education Group LLC
1611 East 2nd Street 51	Casper	WY	82601	Tuition Sharing	$961,858
Bethel School of Technology
1880 Park Marina Drive	Redding	CA	96001	Tuition Sharing	$350,496
Glacier Communications Inc
				Enrollment marketing services	$282,665	Unit 202 - 1235 26 Ave SE	Calgary	CA
Avigon Corp Inc
8046 Polo Crosse Ave	Sacramento	CA	95829	Janitorial/Custodial Services	$265,834

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	8	CntrctRcvdGreaterThan100KCnt
Fundraising	$262,924	FundraisingAmt
Government Grants	$2,431,644	GovernmentGrantsAmt
All Other Contributions	$27,111,698	AllOtherContributionsAmt
Noncash Contributions	$22,730,983	NoncashContributionsAmt
Total Contributions	$29,806,266	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Traditional Education	611310	$35,102,701	$35,102,701
Auxilary	611310	$6,812,767	$6,812,767
Graduate	611310	$3,358,343	$3,358,343
Online	611310	$1,851,220	$1,851,220

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$47,125,031	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$152,709	TotalRevenueColumnAmt
Exclusion	$152,709	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$240,664	TotalRevenueColumnAmt
Exclusion	$240,664	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$11,525,338	SecuritiesAmt
Other	$12,546,423	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$10,601,102	SecuritiesAmt
Other	$12,643,903	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$924,236	SecuritiesAmt
Other	-$97,480	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$826,756	TotalRevenueColumnAmt
Exclusion	$826,756	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$33,400	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$262,924	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$212,792	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$179,392	TotalRevenueColumnAmt
Exclusion	-$179,392	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$77,972,034	TotalRevenueColumnAmt
Related Or Exempt Func Income	$47,125,031	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,040,737	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$11,365	TotalAmt
Program Services	$11,365	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$15,815,961	TotalAmt
Program Services	$15,815,961	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$569,613	TotalAmt
Program Services	$227,845	ProgramServicesAmt
Management And General	$227,845	ManagementAndGeneralAmt
Fundraising	$113,923	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$331,731	TotalAmt
Program Services	$245,637	ProgramServicesAmt
Fundraising	$86,094	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$19,092,129	TotalAmt
Program Services	$16,224,189	ProgramServicesAmt
Management And General	$2,035,610	ManagementAndGeneralAmt
Fundraising	$832,330	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$237,813	TotalAmt
Program Services	$231,518	ProgramServicesAmt
Management And General	$5,230	ManagementAndGeneralAmt
Fundraising	$1,065	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$3,466,035	TotalAmt
Program Services	$2,961,444	ProgramServicesAmt
Management And General	$348,326	ManagementAndGeneralAmt
Fundraising	$156,265	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,313,661	TotalAmt
Program Services	$1,103,475	ProgramServicesAmt
Management And General	$144,503	ManagementAndGeneralAmt
Fundraising	$65,683	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$416,372	TotalAmt
Program Services	$349,752	ProgramServicesAmt
Management And General	$45,801	ManagementAndGeneralAmt
Fundraising	$20,819	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$101,710	TotalAmt
Management And General	$101,710	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$15,000	TotalAmt
Management And General	$15,000	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$107,144	TotalAmt
Fundraising	$107,144	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$40,941	TotalAmt
Management And General	$40,941	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,118,271	TotalAmt
Program Services	$2,756,339	ProgramServicesAmt
Management And General	$305,008	ManagementAndGeneralAmt
Fundraising	$56,924	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$903,328	TotalAmt
Program Services	$758,796	ProgramServicesAmt
Management And General	$99,366	ManagementAndGeneralAmt
Fundraising	$45,166	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,389,755	TotalAmt
Program Services	$2,008,831	ProgramServicesAmt
Management And General	$261,972	ManagementAndGeneralAmt
Fundraising	$118,952	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$556,716	TotalAmt
Program Services	$467,641	ProgramServicesAmt
Management And General	$61,239	ManagementAndGeneralAmt
Fundraising	$27,836	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,391,702	TotalAmt
Program Services	$2,948,635	ProgramServicesAmt
Management And General	$412,321	ManagementAndGeneralAmt
Fundraising	$30,746	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,796,276	TotalAmt
Program Services	$1,508,872	ProgramServicesAmt
Management And General	$197,590	ManagementAndGeneralAmt
Fundraising	$89,814	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$116,845	TotalAmt
Program Services	$98,150	ProgramServicesAmt
Management And General	$12,853	ManagementAndGeneralAmt
Fundraising	$5,842	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,766,816	TotalAmt
Program Services	$4,004,124	ProgramServicesAmt
Management And General	$524,350	ManagementAndGeneralAmt
Fundraising	$238,342	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,251,242	TotalAmt
Program Services	$2,731,043	ProgramServicesAmt
Management And General	$357,637	ManagementAndGeneralAmt
Fundraising	$162,562	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$452,321	TotalAmt
Program Services	$379,950	ProgramServicesAmt
Management And General	$49,755	ManagementAndGeneralAmt
Fundraising	$22,616	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Academic Tools	$860,928	$723,180	$94,702	$43,046
Student Activities	$379,806	$319,037	$41,779	$18,990
Staff Development	$166,137	$139,555	$18,275	$8,307

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$635,165	TotalAmt
Program Services	$533,539	ProgramServicesAmt
Management And General	$69,868	ManagementAndGeneralAmt
Fundraising	$31,758	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$64,304,783	TotalAmt
Program Services	$56,548,878	ProgramServicesAmt
Management And General	$5,471,681	ManagementAndGeneralAmt
Fundraising	$2,284,224	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$948,915	BOYAmt
EOY	$735,735	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$11,119,743	BOYAmt
EOY	$13,762,628	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$492,509	BOYAmt
EOY	$609,333	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$711,847	BOYAmt
EOY	$3,745,001	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,109,746	BOYAmt
EOY	$2,598,810	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$18,884	BOYAmt
EOY	$32,746	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$759,033	BOYAmt
EOY	$1,174,977	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$165,719,333	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$34,552,999	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$113,654,076	BOYAmt
EOY	$131,166,334	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,971,461	BOYAmt
EOY	$251,304	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$537,197	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,371,980	BOYAmt
EOY	$1,741,478	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$137,158,194	BOYAmt
EOY	$156,355,543	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,899,967	BOYAmt
EOY	$6,664,199	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$6,117,656	BOYAmt
EOY	$6,023,365	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$71,506,722	BOYAmt
EOY	$70,180,977	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$757,615	BOYAmt
EOY	$691,765	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$18,866,000	BOYAmt
EOY	$22,677,425	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,005,027	BOYAmt
EOY	$2,502,515	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,193,327	BOYAmt
EOY	$1,585,167	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$104,346,314	BOYAmt
EOY	$110,325,413	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	$23,792,027	BOYAmt
EOY	$36,822,254	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,019,853	BOYAmt
EOY	$9,207,876	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$32,811,880	BOYAmt
EOY	$46,030,130	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$137,158,194	BOYAmt
EOY	$156,355,543	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$13,667,251	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$472,104	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$23,103	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	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	$14,435,641	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,407,621	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,403,713	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,245,745	CurrentTaxYearMinus1YearAmt
Current Tax Year	$29,806,266	CurrentTaxYearAmt
Total	$79,298,986	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,435,641	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,407,621	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,403,713	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,245,745	CurrentTaxYearMinus1YearAmt
Current Tax Year	$29,806,266	CurrentTaxYearAmt
Total	$79,298,986	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$19,920,946	SubstantialContributorsTotAmt
Public Support Total170	$59,378,040	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$247,034	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$152,060	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$165,891	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$566,727	CurrentTaxYearMinus1YearAmt
Current Tax Year	$393,373	CurrentTaxYearAmt
Total	$1,525,085	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$1,821	CurrentTaxYearMinus2YearsAmt
Total	$1,821	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$80,825,892	TotalSupportAmt
Gross Receipts Rltd Activities	$233,599,315	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.7346	PublicSupportCY170Pct
Public Support PY170	0.5697	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	FormAndLineReferenceDesc
Explanation	The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting.	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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	VolunteersInd
Paid Staff Or Management	false	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	false	DirectContactLegislatorsInd
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$15,000	OtherActivitiesAmt
Total Lobbying Expenditures	$15,000	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY	FormAndLineReferenceDesc
Explanation	Annual membership and advocacy fees paid to organizations that lobby against legislation that would be detrimental to California Christian universities.	ExplanationTxt

Schedule D IRS990ScheduleD

Held Works Art HeldWorksArtGrp

Field	Value	IRS element (for citing)
Assets Included	$130,530	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Solicited Assets Sale	false	SolicitedAssetsSaleInd
Agent Trustee Etc	false	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (true)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,892,737	BeginningYearBalanceAmt
Contributions	$975,907	ContributionsAmt
Investment Earnings Or Losses	$452,132	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$205,389	GrantsOrScholarshipsAmt
End Year Balance	$7,115,387	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,381,204	BeginningYearBalanceAmt
Contributions	$411,925	ContributionsAmt
Investment Earnings Or Losses	$291,437	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$191,829	GrantsOrScholarshipsAmt
End Year Balance	$5,892,737	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,507,811	BeginningYearBalanceAmt
Contributions	$778,514	ContributionsAmt
Investment Earnings Or Losses	-$718,865	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$186,256	GrantsOrScholarshipsAmt
End Year Balance	$5,381,204	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,222,136	BeginningYearBalanceAmt
Contributions	$430,054	ContributionsAmt
Investment Earnings Or Losses	$1,005,106	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$149,485	GrantsOrScholarshipsAmt
End Year Balance	$5,507,811	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,672,873	BeginningYearBalanceAmt
Contributions	$669,438	ContributionsAmt
Investment Earnings Or Losses	$6,176	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$126,351	GrantsOrScholarshipsAmt
End Year Balance	$4,222,136	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.1325	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.8675	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.0	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$17,704,725	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$46,319,801	OtherCostOrOtherBasisAmt
Book Value	$64,024,526	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$86,938,933	OtherCostOrOtherBasisAmt
Depreciation	$23,492,821	DepreciationAmt
Book Value	$63,446,112	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,137,918	OtherCostOrOtherBasisAmt
Depreciation	$11,037,961	DepreciationAmt
Book Value	$3,099,957	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$617,956	OtherCostOrOtherBasisAmt
Depreciation	$22,217	DepreciationAmt
Book Value	$595,739	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$131,166,334	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Operating Lease Obligation	Desc
Amt	$1,585,167	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,585,167	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$61,919,864	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$472,104	NetUnrealizedGainsInvstAmt
Other Revenue	$235,895	OtherRevenueAmt
Revenue Not Reported	-$236,209	RevenueNotReportedAmt
Revenue Subtotal	$62,156,073	RevenueSubtotalAmt
Other Revenues Not Included	$15,815,961	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$15,815,961	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$77,972,034	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$48,690,249	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$212,792	OtherExpensesIncludedAmt
Expenses Not Reported	$212,792	ExpensesNotReportedAmt
Expenses Subtotal	$48,477,457	ExpensesSubtotalAmt
Other Expenses Not Included	$15,827,326	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$15,827,326	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$64,304,783	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part III, Line 4 Collections of art - description of collections	Polish Sefer Torah was received with the purchase of Multnomah University. It is being held for public exhibition and educational learning purposes.
Schedule D, Part IV, Line 2b Explanation of escrow agreement	Custodial accounts payable are prepaid tuition amounts held for students.
Schedule D, Part V, Line 4 Intended uses of endowment funds	The endowment was established to fund student scholarships.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	Fundraising Event Expenses - 212792 Change in Value of beneficial Interest in Trust - 23103
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements	Student aid netted with revenue per financial statements - 15815961
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	Fundraising Event Expenses - 212792
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements	Student Aid Netted with Revenue Per Financial Statements - 15815961 New Asset Transfer to WJUF - 11365

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY

The Homepage on the University's website states that "Jessup University admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally afforded or made available to students at the university. Jessup does not unlawfully discriminate on the basis of sex, race, color, national and ethnic origin, age, disability, or status as a veteran in the administration of its educational policies, admissions policies, or scholarship and loan programs and athletic and other school-administered programs." The University also includes its nondiscriminatory policy on the admissions application and University Catalog.

Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT

Federal financial aid funds are received from the U.S. Department of Education under the authority of Title IV of the higher education act. The student financial assistance programs offered by the institution are the College Work Study program (FWS), Supplemental Educational Opportunity Grant program (SEOG), Pell Grant program (PELL), and the Federal Direct Student Loan program.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
East Asia and the Pacific	Program Services	Mission trips	$60,881
Sub-Saharan Africa	Program Services	Mission trips	$31,706
Middle East and North Africa	Program Services	Study Abroad	$17,825
Central America and the Caribbean	Program Services	Mission trips	$32,932
Europe (Including Iceland and Greenland)	Program Services	Mission Trips	$50,207
Russia and Neighboring States	Program Services	Mission Trips	$26,580
South America	Program Services	Mission Trips	$3,996

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$224,127	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$224,127	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements	FormAndLineReferenceDesc
Explanation	CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SUB-SAHARAN AFRICA-Accrual	ExplanationTxt

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 (true)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Westfall Group Inc dba Westfall Gold	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 81712	AddressLine1Txt
City	Atlanta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30366	ZIPCd

Field	Value	IRS element (for citing)
Activity	Gathering of major donors & prospects to present three giving opportunities	ActivityTxt
Fundraiser Control Of Funds	false	FundraiserControlOfFundsInd
Gross Receipts	$94,692	GrossReceiptsAmt
Retained By Contractor	$107,144	RetainedByContractorAmt
Net To Organization	-$12,452	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$94,692	TotalGrossReceiptsAmt
Total Retained By Contractors	$107,144	TotalRetainedByContractorsAmt
Total Net To Organization	-$12,452	TotalNetToOrganizationAmt
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	DC	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	AL	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	AK	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	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	TN	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WI	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Warrior Golf Classic	Event1Nm
Gross Receipts Event1	$59,525	GrossReceiptsEvent1Amt
Charitable Contri Event1	$42,841	CharitableContriEvent1Amt
Gross Revenue Event1	$16,684	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$7,532	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$18,044	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$990	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$135	OtherDirectExpensesEvent1Amt
Event2	Top Swing	Event2Nm
Gross Receipts Event2	$23,766	GrossReceiptsEvent2Amt
Charitable Contri Event2	$18,160	CharitableContriEvent2Amt
Gross Revenue Event2	$5,606	GrossRevenueEvent2Amt
Non Cash Prizes Event2	$2,813	NonCashPrizesEvent2Amt
Rent Facility Costs Event2	$11,989	RentFacilityCostsEvent2Amt
Other Direct Expenses Event2	$1,739	OtherDirectExpensesEvent2Amt
Other Events Total	4	OtherEventsTotalCnt
Gross Receipts Other Events	$213,032	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$201,922	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$11,110	GrossRevenueOtherEventsAmt
Rent Fclty Costs Other Events	$5,786	RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events	$22,593	FoodAndBeverageOtherEventsAmt
Entertainment Other Events	$15,000	EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events	$126,171	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$296,323	GrossReceiptsTotalAmt
Charitable Contributions Tot	$262,923	CharitableContributionsTotAmt
Gross Revenue Total Events	$33,400	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$10,345	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$35,819	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$23,583	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$15,000	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$128,045	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$212,792	DirectExpenseSummaryEventsAmt
Net Income Summary	-$179,392	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Jessup Foundation Inc	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 Univesity Ave	AddressLine1Txt
City	Rocklin	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95765	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	921175763	RecipientEIN
IRC Section	501(c)(3)	IRCSectionDesc
Cash Grant	$11,365	CashGrantAmt
Purpose Of Grant	Net Asset Transfer	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships	GrantTypeTxt
Recipient	1158	RecipientCnt
Cash Grant	$15,815,961	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.	FormAndLineReferenceDesc
Explanation	The financial aid office at William Jessup University requires students to complete the Free Application for Federal Student Aid (FAFSA) form to determine eligibility for Federal, State, and institutional grants, scholarships, and loans. This is an equitable formula that measures all assets consistently. Enrollment and eligibility are monitored by the University. Financial aid awarded is applied directly to student accounts, and no cash changes hands. Occasional grants are awarded to 501(c)(3) organizations that support education or the local community and whose exempt purpose are consistent with the University's mission. In the current year, the only grant was to the related organization.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (true)	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 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
John Jackson
President/Trustee	$129,874	$0	$100,861	$0	$0	$0	$66,000	$0	$100,951	$0	$397,686	$0	$0	$0
Diane Ahn
VP of Finance/CFO ( Part Year)	$139,037	$0	$5,000	$0	$0	$0	$4,475	$0	$11,525	$0	$160,037	$0	$0	$0
Judith Rentz
VP for Operations/COO	$138,257	$0	$0	$0	$0	$0	$34,409	$0	$21,824	$0	$194,490	$0	$0	$0
Lance Von Vogt
VP of Athletics	$131,181	$0	$0	$0	$11,230	$0	$4,604	$0	$25,291	$0	$172,306	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule J, Part I, Line 1a Housing allowance or residence for personal use

Because the President and other staff members are ordained ministers, the board may designate a portion of their compensation as a housing allowance. Such designations are approved in advance and recorded in the Board minutes as required by IRS regulations. Pursuant to Internal Revenue Code Section 107, the ministerial housing allowance is not included in taxable compensation. The people who received the housing allowance are below: J. Jackson, President J. Rentz, COO

Schedule J, Part I, Line 7 Non-fixed payments

John Jackson, President received $87,000 for Section 162 Executive Bonus Plan and $13,861 bonus during the fiscal year ending 6/30/24 and Calendar year 2023. These were discretionary amounts approved by the board and included in his taxable wages.

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	California Municipal Finance Authority	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	201563466	BondIssuerEIN
CUSIP	13048VJF6	CUSIPNum
Bond Issued	2019-05-08	BondIssuedDt
Issue Price	$78,905,343	IssuePriceAmt
Purpose	Refunding issue of taxable bonds 6/24/2014 and 5/26/2015	PurposeDesc
Defeased	false	DefeasedInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Pool Financing	false	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$6,955,000	RetiredAmt
Total Proceeds	$79,380,595	TotalProceedsAmt
In Reserve Fund	$5,187,252	InReserveFundAmt
Issuance Costs From Proceeds	$1,155,770	IssuanceCostsFromProceedsAmt
Working Capital Expenditures	$4,000,000	WorkingCapitalExpendituresAmt
Capital Expenditures	$69,037,573	CapitalExpendituresAmt
Refunding Tax Exempt Bonds	false	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	Yes (true)	RefundingTaxableBondsInd
Final Allocation Made	Yes (true)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (true)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedPropertyInd
Any Lease Arrangements	false	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	false	MgmtContractBondFincdPropInd
Any Research Agreements	false	AnyResearchAgreementsInd
Private Bus Use By Others	0.0	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.0	PrivateBusConcerningUBIPct
Total Private Business Use	0.0	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	false	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (true)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiledInd
Rebate Not Due Yet	false	RebateNotDueYetInd
Exception To Rebate	false	ExceptionToRebateInd
No Rebate Due	false	NoRebateDueInd
Variable Rate Issue	false	VariableRateIssueInd
Hedge Identified In Bks And Rec	false	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	false	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (true)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (true)	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule K, Part II, Line 3 Total proceeds of issue	The amount on Part II, Line 3 for total proceeds of issue varies from the issue price listed in Part I, column (e) due to investment income earned on bond proceeds.
Schedule K, Part IV, Line 2c Rebate computation	The organization is in the process of performing the rebate calculation.

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

Field	Value	IRS element (for citing)
Cash Grant	$3,000	CashGrantAmt
Type Of Assistance	Tuition Assistance	TypeOfAssistanceTxt
Assistance Purpose	Education	AssistancePurposeTxt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
Jennifer Jackson
Family member of John Jackson, President	$93,597	Employee compensation & benefits	false
James Jessup
Descendant, grandson of Founder	$86,094	Employee compensation & benefits	false
Porfirio Garza
Family member of Nick Garza, Board trustee	$80,414	Employee compensation & benefits	false
Cassandra Garza
Family member of Nick Garza, Board trustee	$49,181	Employee compensation	false
Dawn Pickering
Family member of Rick Pickering, Board Trustee	$12,188	Employee compensation	false

Schedule M IRS990ScheduleM

Art Historical Treasures ArtHistoricalTreasuresGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$130,530	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$2,400	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$1,010	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	4	ContributionCnt
Noncash Contributions Rpt F990	$47,057	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Selling cost	MethodOfDeterminingRevenuesTxt

Real Estate Other RealEstateOtherGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$22,545,512	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - FMV	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Apple IMacs	1	$2,998	Market value
Yes (X)	Dairy Queen gift certificates	1	$1,476	Market value

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	Yes (true)	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule M, Part I	The number of contributions represent the number of contributions received, not the number of items donated.
Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions	WJU used third parties to sell real estate - West 40 Lot 5/6 and Clover Valley Ridgetops June 2024.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 15	The Executive Committee of the Board is tasked with the annual performance review and compensation recommendations for the University President. The Board of Trustees establishes the salary and benefits of the President, and the President establishes the salaries of other Executive Officers. The reasonableness of compensation is determined annually using relevant compensation studies for all positions within the University. The board-approved compensation of the President is documented by the Board Chair and a notice is sent to the Human Resources Department.
Form 990, Part VI, Line 1a Delegate broad authority to a committee	The organization has an Executive Committee that has the broad authority to act on behalf of the full board. The Executive Committee consists of the Chairman, Vice Chairman, Secretary, Treasurer, President, and two Trustees.
Form 990, Part VI, Line 4 Significant changes to organizational documents	The bylaws were updated to update the total number of elected and ex-officio trustees from minimum of 11 to up to 20.
Form 990, Part VI, Line 11b Review of form 990 by governing body	Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990, with Schedule B redacted, is then forwarded to the board before it is filed.
Form 990, Part VI, Line 12c Conflict of interest policy	The Board expects of itself and its members ethical and businesslike conduct. Board members must represent unconflicted loyalty to the interests of the entire organization, superseding any conflicting loyalty such as that to advocacy or interest groups and membership on other boards or staffs. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing Board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. To ensure the university operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted.
Form 990, Part VI, Line 19 Required documents available to the public	The Organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	Change in value of beneficial interest in trusts - 23103;

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	The Jessup Foundation Inc	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 University Ave	AddressLine1Txt
City	Rocklin	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95765	ZIPCd

Field	Value	IRS element (for citing)
EIN	921175763	EIN
Primary Activities	Supporting organization	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd
Exempt Code Section	501(c)(3)	ExemptCodeSectionTxt
Public Charity Status	Type I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	William Jessup University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (true)	ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	Irrevocable Perpetual Trusts (1)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Primary Activities	Hold assets and remit income to University	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	William Jessup University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	Trust	EntityTypeTxt
Controlled Organization	Yes (true)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (true)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	The Jessup Foundation Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	R	TransactionTypeTxt
Involved	$510,000	InvolvedAmt
Method Of Amount Determination	Cash equivalents were transferred	MethodOfAmountDeterminationTxt