2025-02-14T09:54:56+00:00 2024-06-30 346565596 ERNST & YOUNG US LLP 2323 VICTORY AVENUE DALLAS TX 75219 990 2023-07-01 472507725 Grand Canyon University GRAN 8554285673 3300 W CAMELBACK ROAD PHOENIX AZ 85017 BRIAN MUELLER PRESIDENT 2025-02-14 true true Patrick Shields P01508556 2149698000 2025-02-14 2023 2025-03-06 01:10:19Z BRIAN MUELLER 3300 W CAMELBACK ROAD PHOENIX AZ 85017 1871107739 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. 5 5 12463 873 10482214 1674578 8029526 20241103 1664299188 1824330311 15900048 25806082 88474 358339 1688317236 1870735835 322326215 360591247 0 0 249557220 275619839 0 0 1999590 1093756184 1200748742 1665639619 1836959828 22677617 33776007 2029077541 2047713640 1551451435 1536311527 477626106 511402113 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 1784124699 360591247 1807950496 INSTRUCTIONAL PROGRAM SERVICES - INSTRUCTIONAL PROGRAM SERVICES INCLUDE ALL ACTIVITIES DIRECTLY TIED TO THE EDUCATIONAL SERVICES PROVIDED BY THE UNIVERSITY. GCU HAS APPROXIMATELY 123,000 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. 13231054 0 16378927 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. 1797355753 true true false true 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 true false false true true true true false false true 725 0 true 12463 true true true false false false false true true false false false false true false X 5 5 false false false false true true false true true false false true true true true true true true true false CO FL IL MD MA MI NH NY NC OH OR SC UT VA WA WI X X JUNETTE WEST 6026398878 3300 W CAMELBACK ROAD PHOENIX AZ 85017 Fred Miller Chairman of the Board (from 08/03/23) 0.5 0.1 X X 10000 0 0 Will Gonzalez Chairman of the Board (thru 08/03/23) 0.5 0.1 X X 7500 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 789563 0 0 Junette West CFO/Treasurer 40.0 0.1 X 413969 0 178011 Randall Gibb Provost 40.0 0.1 X 590424 0 175690 Raymond Kaselonis CAO/General Counsel/Secretary 40.0 0.1 X 345708 0 182455 Bryce Drew Head Basketball Coach 40.0 0.0 X 1455880 0 4930 Jennifer Lech Vice Provost 40.0 0.0 X 537546 0 182883 Kenneth Wooden Dean, College of Natural Sciences 40.0 0.0 X 378494 0 143931 Lisa Smith Dean, College of Nursing and Health Care Professions 40.0 0.0 X 375699 0 143391 Timothy Griffin Dean of Students 40.0 0.0 X 417737 0 178153 Daniel Majerle Former Head Basketball Coach 0.0 0.0 X 1000000 0 0 6362520 0 1189444 298 true true false Grand Canyon Education Inc 2600 W Camelback Rd Phoenix AZ 85017 Support services 1008720830 Pono Construction LLC 515 E Carefree Hwy 1241 Phoenix AZ 85085 Construction services 122902745 Sodexo Inc & Affiliates PO Box 360170 Pittsburgh PA 15251 Food service provider 43266697 Gombos Leyton PC 11350 Random Hills Rd Suite 400 Fairfax VA 22030 Legal services 3054628 Lester Hospitality - Chandler 1 S San Marcos Pl Chandler AZ 85225 Hospitality services 2832254 80 0 0 22693 0 36723 20181687 466771 20241103 INSTRUCTIONAL PROGRAM SERVICES 611310 1798798786 1798798786 AUXILIARY ENTERPRISES 611310 16378927 6776005 9602922 OTHER REVENUE 611310 9152598 8273306 879292 0 0 0 0 1824330311 25806082 25806082 458941 275795 183146 0 183146 183146 0 0 271302 22693 96109 175193 175193 0 0 0 0 0 1870735835 1813848097 10482214 26164421 X 388072 388072 360203175 360203175 0 0 0 0 2202533 0 2202533 0 310468 310468 233296743 221428321 10892476 975946 5350998 4423518 927480 0 16703622 14390038 2313584 17755475 16784385 917334 53756 0 0 0 0 4836455 0 4836455 0 435045 0 435045 0 80000 0 80000 0 0 0 0 0 0 0 907840907 906490014 1347752 3141 895420 478648 353021 63751 18710290 17328182 1307585 74523 0 0 0 0 431005 431005 0 0 25765486 20213361 5546338 5787 7324935 7108511 117184 99240 0 0 0 0 248547 201984 46364 199 63025617 61871616 1075001 79000 0 0 0 0 62208764 62208764 0 0 4845294 970904 3874390 0 BAD DEBT 29180662 29172505 0 8157 LICENSING FEES-TEXTBOOKS 25005909 25005909 0 0 FOOD SERVICE COSTS 20494338 20483381 9414 1543 BANK FEES 7484861 7224336 260525 0 21935207 20238656 1062004 634547 1836959828 1797355753 37604485 1999590 137226185 119477501 293449306 317185869 3116542 3899674 23861744 26748808 0 1083522 0 0 138600 0 2004722 1443783 4205460 4535764 1732188764 296530904 1426929897 1435657860 0 0 98500000 97000000 39645085 40680859 2029077541 2047713640 62367542 58837129 182188655 197127606 0 0 67402686 66032970 1239492552 1214313822 1551451435 1536311527 X 469867162 503203439 7758944 8198674 477626106 511402113 2029077541 2047713640 33776007 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 80000 false false 80000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Institutional lobbying activities were directed by an outside governmental relations firm. The firm maintained contact with federal officials through meetings to discuss higher education topics. 142413 0 17485 0 159898 134583 0 7830 0 142413 64013 85000 -11954 2476 134583 0 60264 3749 0 64013 0 0 0.0 1.0 0.0 false false 174844373 174844373 1202646796 157769210 1044877586 217167087 37261712 179905375 116454396 101179891 15274505 21076112 320091 20756021 1435657860 OTHER LONG TERM DEBT 60000000 DUE TO BOOSTER CLUB 301344 DEFERRED FINANCING LEASE LIABILITY 28405664 DEFERRED OPERATING LEASE LIABILITY 184205 CURRENT PORTION OF NOTES PAYABLE 1369716 CURRENT PORTION OF OTHER LONG TERM DEBT 40000000 BONDS PAYABLE 537105804 CURRENT PORTION OF BONDS PAYABLE 546131741 DEFERRED OPERATING LEASE LIABILITY 815348 1214313822 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, 2024 AND 2023. THE TAX RETURNS FOR THE 2019 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. SIS GOLF TOURNAMENT 128910 10410 118500 0 7087 0 6179 0 7962 LOPES ACADEMY GOLF TOURNAMENT 107083 12283 94800 0 6030 15000 7170 0 3553 1 58002 0 58002 19007 0 0 0 0 24121 293995 22693 271302 19007 13117 15000 13349 0 35636 96109 175193 true Barry Goldwater Inst for Pub Pol Rsrch 500 E Coronado Rd Phoenix AZ 85004 860597661 501(c)(3) 20000 In support of their mission Childhelp Inc 6730 N Scottsdale Rd Scottsdale AZ 85253 952884608 501(c)(3) 10500 In support of their mission Fiesta Events Inc 7135 E Camelback Rd Scottsdale AZ 85251 860666998 501(c)(3) 12000 In support of their mission Grand Canyon University CityServe 3300 W Camelback Rd Phoenix AZ 85017 873085883 501(c)(3) 166728 2245 Market value Clothing In support of their mission Phoenix Police Foundation Inc 620 W Washington St Phoenix AZ 85003 861014450 501(c)(3) 0 11060 Market value Fingerprint scanners In support of their mission Naismith Mem Basketball Hall of Fame 1000 Hall of Fame Ave Springfield MA 01105 046128892 501(c)(3) 75000 In support of their mission 19 North Community Alliance 1802 W Maryland Ave 2028 Phoenix AZ 85015 813885594 501(c)(3) 10000 In support of their mission 7 0 Scholarships to Students 131964 360203175 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. X X true true X X X X X true true false false false false false false false Randall Gibb Provost 354957 0 58669 0 176798 0 175000 0 690 0 766114 0 63000 0 Raymond Kaselonis CAO/General Counsel/Secretary 247738 0 60846 0 37124 0 175000 0 7455 0 528163 0 35000 0 Junette West CFO/Treasurer 212973 0 42593 0 158403 0 175000 0 3011 0 591980 0 140000 0 Brian Mueller President 320999 0 465820 0 2744 0 0 0 0 0 789563 0 0 0 Daniel Majerle Former Head Basketball Coach 0 0 0 0 1000000 0 0 0 0 0 1000000 0 0 0 Bryce Drew Head Basketball Coach 1345070 0 110000 0 810 0 0 0 4930 0 1460810 0 0 0 Jennifer Lech Vice Provost 266474 0 60846 0 210226 0 175000 0 7883 0 720429 0 140000 0 Timothy Griffin Dean of Students 206637 0 0 0 211100 0 175000 0 3153 0 595890 0 105000 0 Kenneth Wooden Dean, College of Natural Sciences 192949 0 17691 0 167854 0 140000 0 3931 0 522425 0 28000 0 Lisa Smith Dean, College of Nursing and Health Care Professions 189666 0 18179 0 167854 0 140000 0 3391 0 519090 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 1a Travel for companions Spouses and dependent children of certain executives and other GCU employees are authorized to travel on university charter flights. Per university policy, these benefits are considered taxable compensation to the individual unless the 50% capacity rule is met. 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 2023 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: RANDY GIBB $175,204 JUNETTE WEST $157,500 RAYMOND KASELONIS $36,750 JENNIFER LECH $209,817 TIMOTHY GRIFFIN $209,817 KENNETH WOODEN $167,854 LISA SMITH $167,854 Substantial Contributor Substantial Contributor Funding training equipment for GCU students in Ctr for Workforce Dev program and use in its business X 1083522 1083522 false true true 1083522 Substantial Contributor Substantial Contributor 297398 Equipment sales and repair false Substantial Contributor Substantial Contributor 1072707 Construction services false Substantial Contributor Substantial Contributor 1164211 Sports apparel and equipment sales false Mark Mueller Son of Pres. B. Muller 82932 Employee compensation false Jesse Mueller Son of Pres. B. Muller 194878 Employee compensation false Michael Mueller Son of Pres. B. Muller 32658 Employee compensation false X 3 100610 Market value X 4252 Market value X 6989 Market value X 4 123202 Market value X 3 20493 Market value X Athletic supplies 1 5550 Market value X Construction materials and labor 1 75327 Market value X Gift certificates 22 41282 Market value X Instructional materials and equipment 9 89066 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of contributions Other - Athletic supplies Number of contributions Other - Construction materials and labor Number of contributions Food inventory - Number of contributions Other - Gift certificates Number of contributions Other - Instructional materials and equipment Number of contributions Securities - Publicly traded - 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 JANUARY. 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 MARCH OF 2023. 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 MARCH OF 2023. 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: 24427278, Program Service Expense: 23076385, Management and General Expenses: 1347752, Fundraising Expenses: 3141; CANYON GOLF LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 611746305 GOLF AZ 4787047 10454036 GCU CANYON HOSPITALITY LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 383933888 HOSPITALITY AZ 0 10845361 GCU CANYON PROMOTIONS LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 300942982 PROMOTIONS AZ 5393513 1297869 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 false false false true false true false true true false false false false GRAND CANYON UNIVERSITY CITYSERVE B 168973 CASH/FMV Grand Canyon University CityServe O 220032 Payroll records Grand Canyon University CityServe J 72581 Lease agreement