ARIZONA CHRISTIAN UNIVERSITY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ARIZONA CHRISTIAN UNIVERSITY (EIN 86-0186050)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-14
- IRS object ID
- 201521349349309087
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-14T22:36:51-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80920 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860186050 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Arizona Christian University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ARIZ | BusinessNameControlTxt |
| Phone | 6024895300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2625 E Cactus Rd | AddressLine1 |
| City | Phoenix | City |
| State | AZ | State |
| ZIP Code | 85032 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Len Munsil | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 6024895300 | PhoneNum |
| Signature | 2015-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Len Munsil | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2625 E Cactus Rd | AddressLine1 |
| City | Phoenix | City |
| State | AZ | State |
| ZIP Code | 85032 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,766,341 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.arizonachristian.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | Provide a biblically integrated education preparing graduates to serve the Lord Jesus Christ. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 331 | TotalEmployeeCnt |
| Total Volunteers | 55 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,617,951 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,536,626 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,039,260 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,454,901 | CYProgramServiceRevenueAmt |
| PY Investment Income | $163,634 | PYInvestmentIncomeAmt |
| CY Investment Income | $334,458 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,049,162 | PYOtherRevenueAmt |
| CY Other Revenue | $71,367 | CYOtherRevenueAmt |
| PY Total Revenue | $14,870,007 | PYTotalRevenueAmt |
| CY Total Revenue | $16,397,352 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,099,155 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,046,019 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,597,987 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,281,187 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $314,291 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,582,007 | PYOtherExpensesAmt |
| CY Other Expenses | $5,402,439 | CYOtherExpensesAmt |
| PY Total Expenses | $15,279,149 | PYTotalExpensesAmt |
| CY Total Expenses | $16,729,645 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$409,142 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$332,293 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $20,683,746 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,351,873 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,650,426 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,779,590 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,033,320 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,572,283 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Arizona Christian University provides a biblically integrated education that prepares its graduates to serve the Lord Jesus Christ in ministry and professional occupations. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $13,077,022 | ExpenseAmt |
| Grant | $5,046,019 | GrantAmt |
| Revenue | $10,018,992 | RevenueAmt |
| Desc | Educational Activities:Arizona Christian University is a private, non-profit, Christian university in Phoenix offering a variety of degree programs, honors courses, internship opportunities and multiple pre-professional tracks. With a student-to-faculty ratio of 13:1, ACU's distinguished professors are committed to developing the complete person through the integration of faith, learning, and Christian leadership for our more than 500 students. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,214,512 | ExpenseAmt |
| Revenue | $1,440,869 | RevenueAmt |
| Desc | Auxiliary Services & Outreach Ministries: Arizona Christian University provides student life programs, updated facilities for students, and extra-curricular activities to further enhance the educational experience for each student.Arizona Christian University provides opportunities for students to fulfill the university's mission to engage the world for Jesus Christ and transform culture with truth. The university helps connect students with ministries in the surrounding community as well as provides the opportunity for students, faculty, and staff to participate in international mission trips. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $14,291,534 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 331 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6024895300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2625 E Cactus Rd | AddressLine1 |
| City | Phoenix | City |
| State | AZ | State |
| ZIP Code | 85032 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Paul Hendricks | ||||||
| Board Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Roger Roberson | ||||||
| Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Arlen Larson | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jim Baugh | ||||||
| Trustee (Part Year) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Larry Anderson | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Don Hay | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Don King | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| John Miller | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Shelly Roden | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Floyd Bannister | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Martin | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Bull | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Roger Camping | ||||||
| Trustee (Part Year) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Floyd Brown | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Montenegro | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Darla Clark | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Len Munsil | ||||||
| President | 50.00 | Yes (X) | $255,072 | $0 | $31,743 | |
| Diane Catlin | ||||||
| Sr. VP & CFO | 50.00 | Yes (X) | $130,012 | $0 | $3,750 | |
| Gary Damore | ||||||
| Sr. VP & Provost | 50.00 | Yes (X) | $127,415 | $0 | $8,649 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $512,499 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $44,142 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Sodexo | |||||
| Dept 880328 | Los Angeles | CA | 90088 | Food Service | $337,807 |
| Jenzabar | |||||
| PO Box 55018 | Boston | MA | 02205 | Software Program/Consulting | $116,487 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $968,625 | GovernmentGrantsAmt |
| All Other Contributions | $3,568,001 | AllOtherContributionsAmt |
| Noncash Contributions | $32,545 | NoncashContributionsAmt |
| Total Contributions | $4,536,626 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Student Tuition & Fees | 611310 | $10,018,992 | $10,018,992 |
| Auxilliary Services | 611710 | $1,435,909 | $1,435,909 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,454,901 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $110,211 | TotalRevenueColumnAmt |
| Exclusion | $110,211 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $30,403 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $30,403 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,403 | TotalRevenueColumnAmt |
| Exclusion | $30,403 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,569,073 | SecuritiesAmt |
| Other | $10,700 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,346,597 | SecuritiesAmt |
| Other | $8,929 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $222,476 | SecuritiesAmt |
| Other | $1,771 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $224,247 | TotalRevenueColumnAmt |
| Exclusion | $224,247 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $30,625 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $13,463 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,162 | TotalRevenueColumnAmt |
| Exclusion | $17,162 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| Recovery of investment | 900099 | $18,842 | $18,842 | |
| Other | 900099 | $4,960 | $4,960 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $23,802 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,397,352 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,459,861 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $400,865 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,046,019 | TotalAmt |
| Program Services | $5,046,019 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $626,670 | TotalAmt |
| Program Services | $167,351 | ProgramServicesAmt |
| Management And General | $459,319 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,771 | TotalAmt |
| Program Services | $60,762 | ProgramServicesAmt |
| Management And General | $3,832 | ManagementAndGeneralAmt |
| Fundraising | $177 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,217,949 | TotalAmt |
| Program Services | $3,557,708 | ProgramServicesAmt |
| Management And General | $492,920 | ManagementAndGeneralAmt |
| Fundraising | $167,321 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,734 | TotalAmt |
| Program Services | $54,915 | ProgramServicesAmt |
| Management And General | $25,066 | ManagementAndGeneralAmt |
| Fundraising | $6,753 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $926,069 | TotalAmt |
| Program Services | $827,363 | ProgramServicesAmt |
| Management And General | $79,192 | ManagementAndGeneralAmt |
| Fundraising | $19,514 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $358,994 | TotalAmt |
| Program Services | $287,547 | ProgramServicesAmt |
| Management And General | $57,649 | ManagementAndGeneralAmt |
| Fundraising | $13,798 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,398 | TotalAmt |
| Management And General | $4,398 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,064 | TotalAmt |
| Management And General | $29,064 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,062,873 | TotalAmt |
| Program Services | $948,069 | ProgramServicesAmt |
| Management And General | $69,100 | ManagementAndGeneralAmt |
| Fundraising | $45,704 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,109 | TotalAmt |
| Program Services | $46,654 | ProgramServicesAmt |
| Management And General | $286,205 | ManagementAndGeneralAmt |
| Fundraising | $14,250 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,664 | TotalAmt |
| Program Services | $776,365 | ProgramServicesAmt |
| Management And General | $45,764 | ManagementAndGeneralAmt |
| Fundraising | $35,535 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $451,644 | TotalAmt |
| Program Services | $238,479 | ProgramServicesAmt |
| Management And General | $209,598 | ManagementAndGeneralAmt |
| Fundraising | $3,567 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $538,231 | TotalAmt |
| Program Services | $538,231 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $399,620 | TotalAmt |
| Program Services | $368,781 | ProgramServicesAmt |
| Management And General | $23,455 | ManagementAndGeneralAmt |
| Fundraising | $7,384 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,923 | TotalAmt |
| Program Services | $112,238 | ProgramServicesAmt |
| Management And General | $8,397 | ManagementAndGeneralAmt |
| Fundraising | $288 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $794,531 | TotalAmt |
| Program Services | $478,790 | ProgramServicesAmt |
| Management And General | $315,741 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,274 | TotalAmt |
| Program Services | $374,274 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,142 | TotalAmt |
| Program Services | $115,142 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Other Institutional | $209,752 | $209,752 | |
| Other Instructional | $71,251 | $68,679 | $2,572 |
| Registrations | $25,963 | $14,415 | $11,548 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,729,645 | TotalAmt |
| Program Services | $14,291,534 | ProgramServicesAmt |
| Management And General | $2,123,820 | ManagementAndGeneralAmt |
| Fundraising | $314,291 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $787,360 | BOYAmt |
| EOY | $2,224,703 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,086 | BOYAmt |
| EOY | $186,360 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,610 | BOYAmt |
| EOY | $2,222,786 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,718 | BOYAmt |
| EOY | $748,298 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,942 | BOYAmt |
| EOY | $24,192 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,387 | BOYAmt |
| EOY | $5,265 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $592,478 | BOYAmt |
| EOY | $130,571 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,714,931 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,815,957 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,965,573 | BOYAmt |
| EOY | $13,898,974 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,805,994 | BOYAmt |
| EOY | $1,064,548 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $561 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $655,033 | BOYAmt |
| EOY | $655,033 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $648,565 | BOYAmt |
| EOY | $190,582 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,683,746 | BOYAmt |
| EOY | $21,351,873 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,179 | BOYAmt |
| EOY | $209,164 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $476,143 | BOYAmt |
| EOY | $519,474 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,020,000 | BOYAmt |
| EOY | $9,820,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,859,121 | BOYAmt |
| EOY | $2,067,333 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,983 | BOYAmt |
| EOY | $163,619 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,650,426 | BOYAmt |
| EOY | $12,779,590 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,913,362 | BOYAmt |
| EOY | $6,504,799 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,562 | BOYAmt |
| EOY | $139,317 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,923,396 | BOYAmt |
| EOY | $1,928,167 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,033,320 | BOYAmt |
| EOY | $8,572,283 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,683,746 | BOYAmt |
| EOY | $21,351,873 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$332,293 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$119,244 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$9,500 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,893,503 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $183,270 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $134,367 | GrantsOrScholarshipsAmt |
| Other Expenditures | $45,003 | OtherExpendituresAmt |
| End Year Balance | $3,897,403 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,876,192 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $204,176 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $134,290 | GrantsOrScholarshipsAmt |
| Other Expenditures | $52,576 | OtherExpendituresAmt |
| End Year Balance | $3,893,502 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,942,270 | BeginningYearBalanceAmt |
| Contributions | $51,200 | ContributionsAmt |
| Investment Earnings Or Losses | $65,144 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $131,812 | GrantsOrScholarshipsAmt |
| Other Expenditures | $50,610 | OtherExpendituresAmt |
| End Year Balance | $3,876,192 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,831,456 | BeginningYearBalanceAmt |
| Contributions | $1,000 | ContributionsAmt |
| Investment Earnings Or Losses | $375,067 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $136,398 | GrantsOrScholarshipsAmt |
| Other Expenditures | $128,855 | OtherExpendituresAmt |
| End Year Balance | $3,942,270 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,871,580 | BeginningYearBalanceAmt |
| Contributions | $1,060,163 | ContributionsAmt |
| Investment Earnings Or Losses | $251,253 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $134,789 | GrantsOrScholarshipsAmt |
| Other Expenditures | $216,751 | OtherExpendituresAmt |
| End Year Balance | $3,831,456 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.51000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.49000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,450,000 | OtherCostOrOtherBasisAmt |
| Book Value | $2,450,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,880,499 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,811,649 | DepreciationAmt |
| Book Value | $10,068,850 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,637,183 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,004,308 | DepreciationAmt |
| Book Value | $632,875 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $747,249 | OtherCostOrOtherBasisAmt |
| Book Value | $747,249 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,898,974 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Student Loan Funds | $24,403 |
| Refundable Advances and Deposits | $139,216 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $163,619 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $11,920,917 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$119,244 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $856,593 | OtherRevenueAmt |
| Revenue Not Reported | $737,349 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,183,568 | RevenueSubtotalAmt |
| Other Revenues Not Included | $5,213,784 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $5,213,784 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,397,352 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,894,942 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $857,871 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $857,871 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,037,071 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $5,692,574 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,692,574 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,729,645 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The purpose of investment and endowment funds is to support the short and long term financial needs of Arizona Christian University. |
| Part XI, Line 2d - Other Adjustments: | Affiliate revenue included in consolidated financial statements 843,130. Special event fundraising expense 13,463. |
| Part XI, Line 4b - Other Adjustments: | Scholarships and fellowships netted against revenue in audit 5,213,784. |
| Part XII, Line 2d - Other Adjustments: | Affiliate expenses included in consolidated financial statements 844,408. Special event fundraising expense 13,463. |
| Part XII, Line 4b - Other Adjustments: | Scholarships and fellowships netted against revenue in audit 5,213,784. Extraordinary item separately stated in financial statements 478,790. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | In accordance with Rev. Proc. 75-50, the nondiscrimination policy is included in all brochures, mailings, catalogs, and is available online. |
| Schedule E, Part I, Line 6 | Student financial aid is received from the U.S. Department of Education: Supplemental Educational Opportunity Grants Work Study Pell Grants Direct Student Loans (Loan Guarantees) TEACH Grants |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Golf Tournament | NameOfEvent1Amt |
| Gross Receipts Event1 | $30,625 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $30,625 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $500 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $8,060 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $3,905 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $156 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $50 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $792 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $30,625 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $30,625 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $500 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $8,060 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,905 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $156 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $50 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $792 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $13,463 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $17,162 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and tuition assistance | GrantTypeTxt |
| Recipient | 488 | RecipientCnt |
| Cash Grant | $5,046,019 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | All scholarships are awarded to students who have completed the college's admissions requirements and have registered for classes. Scholarships require a student to maintain a full-time status throughout the semester and are awarded for one year; divided evenly between the Fall and Spring semesters. Most scholarships are renewed annually as long as the student meets the renewal criteria, completes the FAFSA, and MyACU interview. Music and athletic scholarships require re-evaluation each year and are not automatically renewed. Scholarships are awarded with the understanding that a student will complete the semester for which the award is received. A student must be in good standing and making satisfactory progress in order to receive a scholarship. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | Yes (1) | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | Yes (1) | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Len Munsil | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $240,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $12,188 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $2,884 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $7,350 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $24,741 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $287,163 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Occasionally the President's spouse (also a University employee) accompanies him to conferences and other events where her presence is requested and there is a valid business purpose. This is treated a business expense and is not included in taxable compensation. |
| Part I, Line 3 | The University participates in annual compensation studies of various higher education associations and the independent board has access to these studies when determining compensation for officers and key employees. The President is serving under a 5-year extension of an initial 5-year contract that began in 2010. A compensation committee of the board reviewed comparable salaries, benefits, and salary history, and recommended a new contract to the full board, which unanimously approved the contract in March 2014 and a slight revision to the contract in June 2014. The compensation committee of the board reviewed 990s and salary information for university presidents in the region before reaching its recommendation. |
| Part I, Line 5 | Incentive pay is calculated annually based upon achievement of revenue goals. |
| Part I, Line 6 | Incentive pay is calculated quarterly based upon net income actual vs. budget. |
| Schedule J, Pt. I, Lines 5 & 6, Incentive pay: | The March 2014 extension and June 2014 revision of the President's contract eliminated all incentive pay. |
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 | The Industrial Development Authority of the City of Phoenix Arizona | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 522038405 | BondIssuerEIN |
| Bond Issued | 2014-01-29 | BondIssuedDt |
| Issue Price | $10,000,000 | IssuePriceAmt |
| Purpose | Refund prior issue 7/10/08 for construction/remodeling | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $180,000 | RetiredAmt |
| Total Proceeds | $10,000,000 | TotalProceedsAmt |
| In Reserve Fund | $56,491 | InReserveFundAmt |
| Issuance Costs From Proceeds | $126,168 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $1,198,220 | CapitalExpendituresAmt |
| Other Spent Proceeds | $8,675,612 | OtherSpentProceedsAmt |
| Substantial Completion | 2014 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Various | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | Tuition Discount | RelationshipWithOrgTxt |
| Cash Grant | $25,026 | CashGrantAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Tracy Munsil Assoc Prof De | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Family member of President | RelationshipDescriptionTxt |
| Transaction | $63,687 | TransactionAmt |
| Transaction | W2 Compensation & Benefits | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Athletic fiel | 1 | $26,600 | FMV |
| Yes (X) | Scoreboard | 1 | $5,945 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions represents the number of contributions received. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | The Form 990 is prepared by an independent CPA firm, then reviewed by the Finance Team, before the return is provided to the Audit Committee and then the whole board prior to its being submitted to the IRS. |
| Form 990, Part VI, Section B, line 12c | Officers, trustees, and key employees are required to submit conflict of interest disclosures annually. These forms are reviewed by management as well as the Audit Committee. Any conflicts or potential conflicts are resolved by the Audit Committee and the Board of Trustees. All interested parties are required to recuse themselves from board deliberations and any subsequent vote. |
| Form 990, Part VI, Section B, line 15 | The University participates in annual compensation studies of various higher education associations and the independent board has access to these studies when determining compensation for officers and key employees. Each time the President's contract is extended or renewed, the independent board reviews salary studies and comparable compensation and benefits prior to entering into the contract. The compensation process and decision are documented in the board minutes. |
| Form 990, Part VI, Section C, line 19 | The University makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grand Canyon Broadcasters Inc | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3741 Karicio Lane | AddressLine1 |
| City | Prescott | City |
| State | AZ | State |
| ZIP Code | 86303 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860643356 | EIN |
| Primary Activities | Operation of KGCB-FM Christian Radio | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Exempt Code Section | 501c3 | ExemptCodeSectionTxt |
| Public Charity Status | 107(b)(1)(A)(vi) | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Arizona Christian University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable remainder trust (1) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Hold assets and remit income to University | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Arizona Christian University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grand Canyon Broadcasters Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | E | TransactionTypeTxt |