ARIZONA CHRISTIAN UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ARIZONA CHRISTIAN UNIVERSITY (EIN 86-0186050)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-13
- IRS object ID
- 201401339349304925
- Schema version
- 2012v2.1
- 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 O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-13T17:44:50-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860186050 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Arizona Christian University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ARIZ | NameControl |
| Phone | 6024895300 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Diane Catlin | Name |
| Title | Chief Financial Officer | Title |
| Phone | 6024895300 | Phone |
| Date Signed | 2014-05-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Len Munsil | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 15142454 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.arizonachristian.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1960 | YearFormation |
| State Legal Domicile | AZ | StateLegalDomicile |
| Activity Or Mission Description | Provide a biblically integrated education preparing graduates to serve the Lord Jesus Christ. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 331 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4526753 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2617951 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 9901469 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 11039260 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 166136 | InvestmentIncomePriorYear |
| Investment Income Current Year | 163634 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 595542 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1049162 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 15189900 | TotalRevenuePriorYear |
| Total Revenue Current Year | 14870007 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 4244731 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 5099155 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5753466 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5597987 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 144034 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 189071 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3789262 | OtherExpensePriorYear |
| Other Expenses Current Year | 4582007 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 13931493 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15279149 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1258407 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -409142 | RevenuesLessExpensesCY |
| Total Assets BOY | 24326062 | TotalAssetsBOY |
| Total Assets EOY | 20683746 | TotalAssetsEOY |
| Total Liabilities BOY | 12179220 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11650426 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 12146842 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 9033320 | NetAssetsOrFundBalancesEOY |
| Mission Description | Arizona Christian University provides a biblically integrated education that prepares its graduates to serve the Lord Jesus Christ in ministry and professional occupations. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 12470655 | Expense |
| Grants | 5099155 | Grants |
| Revenue | 10366199 | Revenue |
| Description | 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 16:1, ACU's distinguished professors are committed to developing the complete person through the integration of faith, learning, and Christian leadership for our nearly 500 students. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 884332 | Expense |
| Grants | 0 | Grants |
| Revenue | 1019341 | Revenue |
| Description | AUXILIARY SERVICES: 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 13354987 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 31 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 331 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form1098 C Filed | 1 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Diane Catlin | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6024895300 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Paul Hendricks | ||||||
| Board Chair | 5.00 | X | X | 17050 | 0 | 0 |
| Roger Roberson | ||||||
| Vice Chair | 1.00 | X | X | 0 | 0 | 0 |
| Arlen Larson | ||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 |
| Jim Baugh | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Larry Anderson | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Don Hay | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Don King | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| John Miller | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Shelly Roden | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Floyd Bannister | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mark Martin | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Jim Bull | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Roger Camping | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Floyd Brown | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Steve Montenegro | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Jim Tulloch | ||||||
| Trustee Emeritus | 1.00 | X | 0 | 0 | 0 | |
| Allan Hill | ||||||
| Trustee (Part Year) | 1.00 | X | 0 | 0 | 0 | |
| Edgar Meyers Jr | ||||||
| Trustee (Part Year) | 1.00 | X | 0 | 0 | 0 | |
| Len Munsil | ||||||
| President | 50.00 | X | 258339 | 0 | 40824 | |
| Diane Catlin | ||||||
| Sr. VP & CFO | 50.00 | X | 117758 | 0 | 10145 | |
| Gary Damore | ||||||
| Sr. VP & Provost | 50.00 | X | 123497 | 0 | 12884 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 516644 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 63853 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sodexo | |||||
| Dept 880328 | Los Angeles | CA | 90088 | Food Service | 677508 |
| MicroAge | |||||
| PO Box 2941 | Phoenix | AZ | 85062 | IT Consulting | 235259 |
| Jenzabar | |||||
| PO Box 55018 | Boston | MA | 02205 | Software Program/Consulting | 216341 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Fundraising Events | 183400 | FundraisingEvents |
| Government Grants | 1156296 | GovernmentGrants |
| All Other Contributions | 1278255 | AllOtherContributions |
| Noncash Contributions | 8375 | NoncashContributions |
| Total Contributions | 2617951 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Student Tuition & Fees | 611310 | 10366199 | 10366199 |
| Auxilliary Services | 611710 | 673061 | 673061 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 11039260 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 134329 | TotalRevenueColumn |
| Exclusion | $134,329 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 136000 | Securities |
| Other | 4000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 105552 | Securities |
| Other | 5143 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 30448 | Securities |
| Other | -1143 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29305 | TotalRevenueColumn |
| Exclusion | $29,305 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 9450 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 183400 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 161752 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -152302 | TotalRevenueColumn |
| Exclusion | -$152,302 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| Recovery of investment | 900099 | 855184 | $855,184 | |
| Other | 900099 | 346280 | 346280 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1201464 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14870007 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11385540 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $866,516 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5099155 | Total |
| Program Services | 5099155 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 517562 | Total |
| Program Services | 123040 | ProgramServices |
| Management And General | 394522 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102405 | Total |
| Program Services | 96067 | ProgramServices |
| Management And General | 6058 | ManagementAndGeneral |
| Fundraising | 280 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3937485 | Total |
| Program Services | 3667353 | ProgramServices |
| Management And General | 258539 | ManagementAndGeneral |
| Fundraising | 11593 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76963 | Total |
| Program Services | 60814 | ProgramServices |
| Management And General | 15944 | ManagementAndGeneral |
| Fundraising | 205 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 649535 | Total |
| Program Services | 601179 | ProgramServices |
| Management And General | 43963 | ManagementAndGeneral |
| Fundraising | 4393 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 314037 | Total |
| Program Services | 274446 | ProgramServices |
| Management And General | 38715 | ManagementAndGeneral |
| Fundraising | 876 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30562 | Total |
| Program Services | 30562 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 948894 | Total |
| Program Services | 787379 | ProgramServices |
| Management And General | 76624 | ManagementAndGeneral |
| Fundraising | 84891 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150086 | Total |
| Program Services | 29011 | ProgramServices |
| Management And General | 120173 | ManagementAndGeneral |
| Fundraising | 902 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 458099 | Total |
| Program Services | 362366 | ProgramServices |
| Management And General | 49835 | ManagementAndGeneral |
| Fundraising | 45898 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 686295 | Total |
| Program Services | 299562 | ProgramServices |
| Management And General | 385164 | ManagementAndGeneral |
| Fundraising | 1569 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 458758 | Total |
| Program Services | 404349 | ProgramServices |
| Management And General | 54409 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 539849 | Total |
| Program Services | 469639 | ProgramServices |
| Management And General | 32946 | ManagementAndGeneral |
| Fundraising | 37264 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 285938 | Total |
| Program Services | 37312 | ProgramServices |
| Management And General | 248626 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 378394 | Total |
| Program Services | 378394 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89067 | Total |
| Program Services | 89067 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Registrations | 211517 | 201850 | 8467 | 1200 |
| Other Instructional | 192318 | 192318 | ||
| Other Institutional | 114575 | 114575 | ||
| Student Events | 33298 | 33298 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4357 | Total |
| Program Services | 3251 | ProgramServices |
| Management And General | 1106 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15279149 | Total |
| Program Services | 13354987 | ProgramServices |
| Management And General | 1735091 | ManagementAndGeneral |
| Fundraising | 189071 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 674436 | BOY |
| EOY | 787360 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 172037 | BOY |
| EOY | 242086 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 598900 | BOY |
| EOY | 410610 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 438859 | BOY |
| EOY | 423718 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 369229 | BOY |
| EOY | 137942 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15132 | BOY |
| EOY | 14387 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 700753 | BOY |
| EOY | 592478 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 18403213 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4437640 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14090955 | BOY |
| EOY | 13965573 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2483949 | BOY |
| EOY | 2805994 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4143864 | BOY |
| EOY | 655033 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 637948 | BOY |
| EOY | 648565 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24326062 | BOY |
| EOY | 20683746 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 148518 | BOY |
| EOY | 97179 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 541269 | BOY |
| EOY | 476143 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9355000 | BOY |
| EOY | 9020000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2010981 | BOY |
| EOY | 1859121 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 123452 | BOY |
| EOY | 197983 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12179220 | BOY |
| EOY | 11650426 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10093385 | BOY |
| EOY | 6913362 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111681 | BOY |
| EOY | 196562 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1941776 | BOY |
| EOY | 1923396 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12146842 | BOY |
| EOY | 9033320 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24326062 | BOY |
| EOY | 20683746 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -409142 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 69808 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | -2774188 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3876192 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 204176 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 134290 | GrantsOrScholarships |
| Other Expenditures | 52576 | OtherExpenditures |
| End Of Year Balance | 3893502 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3942270 | BeginningOfYearBalance |
| Contributions | 51200 | Contributions |
| Investment Earnings Or Losses | 65144 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 131812 | GrantsOrScholarships |
| Other Expenditures | 50610 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 3876192 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3831456 | BeginningOfYearBalance |
| Contributions | 1000 | Contributions |
| Investment Earnings Or Losses | 375067 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 136398 | GrantsOrScholarships |
| Other Expenditures | 128855 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 3942270 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2871580 | BeginningOfYearBalance |
| Contributions | 1060163 | Contributions |
| Investment Earnings Or Losses | 251253 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 134789 | GrantsOrScholarships |
| Other Expenditures | 216751 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 3831456 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3118290 | BeginningOfYearBalance |
| Contributions | 155306 | Contributions |
| Investment Earnings Or Losses | -277700 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 101000 | GrantsOrScholarships |
| Other Expenditures | 23316 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 2871580 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.51000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.49000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2462322 | OtherCostOrOtherBasis |
| Book Value | 2462322 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12794283 | OtherCostOrOtherBasis |
| Depreciation | 2107906 | Depreciation |
| Book Value | 10686377 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2418951 | OtherCostOrOtherBasis |
| Depreciation | 2329734 | Depreciation |
| Book Value | 89217 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 727657 | OtherCostOrOtherBasis |
| Book Value | 727657 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 13965573 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Federal Student Loan Funds | $22,201 |
| Refundable Advances and Deposits | $143,588 |
| Other Accrued Liabilities | $32,194 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 197983 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 10644780 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 69808 | NetUnrealizedGainsInvestments |
| Other Revenues | 804120 | OtherRevenues |
| Revenue Not Rptd F990 | 873928 | RevenueNotRptdF990 |
| Revenue Subtotal | 9770852 | RevenueSubtotal |
| Other Revenues Not Included | 5099155 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 5099155 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 14870007 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 11075577 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 895583 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 895583 | ExpensesNotRptdF990 |
| Expenses Subtotal | 10179994 | ExpensesSubtotal |
| Other Expenses Not Included | 5099155 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 5099155 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15279149 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | 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 804,120. | |
| Part XI, Line 4b - Other Adjustments: | Scholarships and fellowships netted against revenue in audit 5,099,155. | |
| Part XII, Line 2d - Other Adjustments: | Affiliate expenses included in consolidated financial statements 895,583. | |
| Part XII, Line 4b - Other Adjustments: | Scholarships and fellowships netted against revenue in audit 5,099,155. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | Done in accordance with Rev. proc. 75-50. Policy is included in all brochures, mailings, catalogs, and is available online. |
| Explanation of Government Financial Assistance | 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
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Daniel Award Dinner | NameOfEvent1 |
| Gross Receipts Event1 | 192850 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 183400 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 9450 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 10128 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 34205 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 8 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 117411 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 192850 | GrossReceiptsTotal |
| Charitable Contributions Total | 183400 | CharitableContributionsTotal |
| Gross Revenue Total Events | 9450 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 10128 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 34205 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 8 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 117411 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 161752 | DirectExpenseSummaryEvents |
| Net Income Summary | -152302 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships and federal financial aid | TypeOfGrant |
| Number Of Recipients | 516 | NumberOfRecipients |
| Amount Of Cash Grant | 5099155 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: All scholarships are awarded to students who have completed the college's admissions requirements and have registered for classes. Scholarships require a student to maintain a full-time status throughout the semester and are awarded for one year; divided evenly between the Fall and Spring semesters. Most scholarships are renewed annually as long as the student meets the renewal criteria and completes the FAFSA. Music and athletic scholarships require re-evaluation each year and are not automatically renewed. Scholarships are awarded with the understanding that a student will complete the semester for which the award is received. A student must be in good standing and making satisfactory progress in order to receive a scholarship. Scholarships are non-transferable. Completion of the FAFSA is required to apply for all scholarships or grants. State grants received offset institutional scholarships or are applied to fees if the total amount is greater than tuition. Priority deadline to apply for financial aid is April 1st for Fall semester start and November 1st for Spring semester start. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 1 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 1 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Len Munsil | NamePerson |
| Title | President | Title |
| Base Compensation Filing Org | 222714 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 35625 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 10088 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 30736 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 299163 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 not included in taxable compensation. Health and social club dues are paid on behalf of the Board Chair and are reported as taxable compensation to him. |
| Part I, Line 3 | The University participates in annual salary 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 contract entered into in 2011 that sets compensation for all five years. The independent board reviewed salary studies and comparable compensation and benefits prior to entering into the 2011 contract. |
| 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 K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Industrial Development Authority of Phoenix | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 522038405 | IssuerEIN |
| CUSIP Number | 718911FM7 | CUSIPNumber |
| Date Issued | 2008-07-10 | DateIssued |
| Issue Price | 10000000 | IssuePrice |
| Description Of Purpose | Construction/remodeling | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 980000 | AmountRetired |
| Total Proceeds | 10006373 | TotalProceeds |
| Amount In Reserve Fund | 274047 | AmountInReserveFund |
| Capitalized Interest | 25000 | CapitalizedInterest |
| Issuance Costs From Proceeds | 478724 | IssuanceCostsFromProceeds |
| Credit Enhancement | 100000 | CreditEnhancement |
| Working Capital Expenditures | 896972 | WorkingCapitalExpenditures |
| Capital Expenditures | 8231630 | CapitalExpenditures |
| Year Of Subst Completion | 2011 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | 1 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 1 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 0 | RebateNotDueYet |
| Exception To Rebate | 0 | ExceptionToRebate |
| No Rebate Due | 1 | NoRebateDue |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 1 | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | 1 | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Schedule K Part IV, Arbitrage, Line 2c | Date Rebate Computation Performed | Issuer Name: Industrial Development Authority of Phoenix Date the Rebate Computation was Performed: 05/31/2013 |
| Part II, Line 3 | Difference in Part I, Column (e) and Part II, Line 3 | Although the original bond issuance was for only $10,000,000, an additional $6,373 was earned in interest, resulting in the difference between these sections on Schedule K. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
Name Of Interested Business NameOfInterestedBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Various | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Organization | Tuition Discount | RelationshipWithOrganization |
| Amount Of Grant | 16481 | AmountOfGrant |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Tracy Munsil | |||
| Family of President | 64587 | W2 Compensation & Benefits | 0 |
| Frank Hendricks | |||
| Family of Board Member | 35766 | W2 Compensation & Benefits | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 salary 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 contract entered into in 2011 that sets compensation for all five years. The independent board reviewed salary studies and comparable compensation and benefits prior to entering into the 2011 contract. | |
| Form 990, Part VI, Section C, line 19 | The University makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request. | |
| Form 990, Part XI, Line 8 | Prior period adjustment reflects removal of the net assets of AZ Shine radio station from ACU 990 reportable net assets. AZ Shine is operated as a separate 501(c)(3) corporation filing a separate 990. Assets are consolidated under ACU for purposes of annual audit and reporting. | Explanation of Prior Period Adjustment |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grand Canyon Broadcasters Inc | BusinessNameLine1 |
Address US AddressUS
| 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 | PrimaryActivities |
| Legal Domicile State | AZ | LegalDomicileState |
| Exempt Code Section | 501c3 | ExemptCodeSection |
| Public Charity Status | 107(b)(1)(A)(vi) | PublicCharityStatus |
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 Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |