2026-02-10T14:51:13+00:00 2025-06-30 346565596 ERNST & YOUNG US LLP 101 E WASHINGTON ST PHOENIX AZ 85004 990 2024-07-01 472507725 Grand Canyon University GRAN 8554285673 3300 W CAMELBACK ROAD PHOENIX AZ 85017 BRIAN MUELLER PRESIDENT 2026-02-10 true Steven T Rutti P00775456 6023223000 2026-02-10 2024 2025-03-06 01:10:19Z BRIAN MUELLER 3300 W CAMELBACK ROAD PHOENIX AZ 85017 2011164193 false X WWW.GCU.EDU X 2014 AZ GCU IS A PREMIER CHRISTIAN UNIVERSITY, EDUCATING PEOPLE TO LEAD AND SERVE BY PROVIDING POST-SECONDARY EDUCATION SERVICES ON ITS TRADITIONAL ARIZONA CAMPUS AS WELL AS ONLINE. 8 5 12802 796 10100381 1564349 20241103 12192100 1824330311 1974360158 25806082 22850607 358339 522706 1870735835 2009925571 360591247 386098916 0 0 275619839 304890034 0 0 2561585 1200748742 1283196379 1836959828 1974185329 33776007 35740242 2047713640 2090273231 1536311527 1543098562 511402113 547174669 GCU is a missional, Christ-centered university with an innovative and adaptive spirit that addresses the world's deep needs by cultivating compassionate Christian community, empowering free and virtuous action, and serving others in ways that promote human flourishing. Through academic excellence, the university equips students with knowledge of the Christian worldview, instilling in them a sense of purpose and vocational calling that enables them to be innovative thinkers, effective communicators, global contributors, and transformative leaders who change their communities by placing the interests of others before their own. false false 1917015425 386098916 1958523555 INSTRUCTIONAL PROGRAM SERVICES - INSTRUCTIONAL PROGRAM SERVICES INCLUDE ALL ACTIVITIES DIRECTLY TIED TO THE EDUCATIONAL SERVICES PROVIDED BY THE UNIVERSITY. GCU HAS APPROXIMATELY 123,000 ENROLLED STUDENTS (ON CAMPUS AND ONLINE) IN UNDERGRADUATE, GRADUATE, AND DOCTORAL LEVEL PROGRAMS. GCU PROVIDES SCHOLARSHIPS, GRANTS, AND OTHER FINANCIAL ASSISTANCE TO ELIGIBLE STUDENTS BASED ON FINANCIAL NEED AND ACADEMIC MEASURES. 12211485 0 15836603 AUXILIARY ENTERPRISES - AUXILIARY ENTERPRISES REPRESENT VARIOUS BUSINESS UNITS THAT OPERATE TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE UNIVERSITY'S STUDENTS, INCLUDING AN ARENA, HOTEL, RESTAURANTS, GOLF COURSE, AND CAMPUS/ONLINE SHOPS. 1929226910 true true false true false false false false false true true false false false true true false true true false false false false false true true false true true true false false false false false true false true true true true true false false true true true true false false true 868 0 true 12802 true true true false false false false true true false false false false true false X 8 5 true false false false true true false true true false false false true true true true true true true true false false CO CT FL IL ME MD MA MI NV NH NY NC OH OR SC UT VA WA WI X X JUNETTE WEST 6026398878 3300 W CAMELBACK ROAD PHOENIX AZ 85017 Fred Miller Chairman of the Board 0.5 0.1 X X 10000 0 0 Dave Donaldson Director (Term 04/2025) 0.5 0.1 X 2500 0 0 Jerry Colangelo Director 0.5 0.1 X 127712 0 0 Jim Rice Director 0.5 0.1 X 10000 0 0 Lupita Hightower Director 0.5 0.1 X 10000 0 0 Marion Kelly Director 0.5 0.1 X 10000 0 0 Mike Ingram Director 0.5 0.1 X 2500 0 0 Peggy Chase Director 0.5 0.1 X 10000 0 0 Shawn Boskie Director 0.5 0.1 X 2500 0 0 Brian Mueller President 20.0 0.1 X 799495 0 0 Junette West CFO/Treasurer 40.0 0.1 X 483772 0 178146 Randall Gibb Provost 40.0 0.1 X 606652 0 175815 Raymond Kaselonis CAO/General Counsel/Secretary 40.0 0.1 X 394537 0 183162 Bryce Drew Head Basketball Coach 40.0 0.0 X 1726205 0 5037 Jennifer Lech Vice Provost 40.0 0.0 X 539497 0 183212 Kenneth Wooden Dean, College of Natural Sciences 40.0 0.0 X 382332 0 142159 Taylor Gober VP for Advancement 40.0 0.0 X 386032 0 5162 Timothy Griffin Dean of Students 40.0 0.0 X 416762 0 178146 Daniel Majerle Former Head Basketball Coach 0.0 0.0 X 1000000 0 0 6920496 0 1050839 380 true true false Grand Canyon Education Inc 2600 W Camelback Rd Phoenix AZ 85017 Support services 1001654352 Sodexo Inc & Affiliates PO Box 360170 Pittsburgh PA 15251 Food service 42338754 Pono Construction LLC 515 E Carefree Hwy 1241 Phoenix AZ 85085 Construction 33179165 Gombos Leyton PC 11350 Random Hills Fairfax VA 22030 Legal 4130390 Lester Hospitality - Chandler LLC 1 S San Marcos Pl Chandler AZ 85225 Hospitality 1677146 85 0 0 495628 0 4209723 7486749 690699 12192100 INSTRUCTIONAL PROGRAM SERVICES 611310 1947592953 1947592953 AUXILIARY ENTERPRISES 611310 15836603 6699683 9136920 OTHER REVENUE 611310 10930602 9967141 963461 0 0 0 0 1974360158 22850607 22850607 937979 731005 206974 0 206974 206974 0 0 758115 495628 470675 287440 287440 65234 36942 28292 28292 0 0 0 0 0 2009925571 1964259777 10100381 23373313 X 628867 628867 385470049 385470049 0 0 0 0 2479423 0 2479423 0 334456 334456 0 0 255128596 242100151 11763148 1265297 5233974 4341475 892499 0 22354556 19438046 2916510 0 19359029 18297006 987013 75010 0 0 0 0 6688944 0 6688944 0 194413 0 194413 0 480000 0 480000 0 0 0 0 0 0 0 976486469 974544966 1935353 6150 1021491 460172 463036 98283 21152043 19938758 1127419 85866 0 0 0 0 452556 452556 0 0 27179988 21781260 5370903 27825 7656493 7371483 190701 94309 0 0 0 0 312454 258355 54099 0 74232132 72925142 1205991 100999 0 0 0 0 62639741 62639741 0 0 5123196 913581 4209615 0 BAD DEBT 32398478 32223076 28387 147015 LICENSING FEES-TEXTBOOKS 28523498 28523498 0 0 FOOD SERVICE COSTS 22355461 22345985 8271 1205 BANK FEES 7813657 7648297 165360 0 8485365 6589990 1235749 659626 1974185329 1929226910 42396834 2561585 119477501 159507897 317185869 324293571 3899674 3440848 26748808 31066884 1083522 2373045 0 0 0 0 1443783 1938064 4535764 5357389 1781109664 354812265 1435657860 1426297399 0 0 97000000 95500000 40680859 40498134 2047713640 2090273231 58837129 65699179 197127606 225582086 0 0 66032970 142695347 1214313822 1109121950 1536311527 1543098562 X 503203439 538975995 8198674 8198674 511402113 547174669 2047713640 2090273231 35740242 32314 0 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 480000 false false 480000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Institutional lobbying activities were directed by an outside governmental relations firm. The firm maintained contact with federal officials through meetings to discuss higher education topics. 159898 25037 19780 0 204715 142413 0 17485 0 159898 134583 0 7830 0 142413 64013 85000 -11954 2476 134583 0 60264 3749 0 64013 0.0 1.0 0.0 false false 142095519 142095519 1202083747 189203768 1012879979 257491839 59679826 197812013 122081660 105608580 16473080 57356899 320091 57036808 1426297399 Federal Income Taxes OTHER LONG TERM DEBT 30098063 DUE TO BOOSTER CLUB 362157 DEFERRED FINANCING LEASE LIABILITY 28983432 DEFERRED OPERATING LEASE LIABILITY-CURRENT 202198 CURRENT PORTION OF NOTES PAYABLE 2805185 BONDS PAYABLE 1001786200 CURRENT PORTION OF BONDS PAYABLE 43375382 DEFERRED OPERATING LEASE LIABILITY 613150 DEFERRED FINANCING LEASE LIABILITY-CURRENT 837067 DUE TO GCU CITYSERVE 59116 1109121950 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds The funds are set aside for specific university programs such as equipment for the College of Arts & Media. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024. THE TAX RETURNS FOR THE 2021 YEAR AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY OUR WEBSITE INCLUDES THE NONDISCRIMINATION LANGUAGE AT THE BOTTOM OF OUR MAIN HOMEPAGE AT WWW.GCU.EDU. OUR NONDISCRIMINATION POLICY IS ALSO PUBLISHED IN OUR UNIVERSITY POLICY HANDBOOK, EMPLOYEE HANDBOOK,BROADCAST EMAILS, MARKETING BROCHURES, ENROLLMENT APPLICATION AND OTHER SIMILAR TYPES OF PUBLICATIONS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE UNIVERSITY PARTICIPATES IN THE FEDERAL HIGHER EDUCATION ACT TITLE IV PROGRAMS AS WELL AS PROGRAMS OFFERED BY THE ARIZONA BOARD OF REGENTS. GALA 944133 463130 481003 0 0 0 130529 9130 236838 GOLF TOURNAMENT 138838 4338 134500 0 7788 0 8684 0 6284 3 170772 28160 142612 0 11143 22458 14592 0 23229 1253743 495628 758115 0 18931 22458 153805 9130 266351 470675 287440 0 0 65234 29976 6966 true 0.92 65234 29976 6966 AZ true false true false 0.0 1.0 GRAND CANYON UNIVERSITY 3300 W CAMELBACK RD BLDG 26 PHOENIX AZ 85017 false JENNIFER MITCHELL 6058 MANAGED VOLUNTEER AND EMPLOYEE SCHEDULING, POS EQUIPMENT, AND COMMUNICATIONS WITH VENUE AND RAFFLE WINNERS. X false true Barry Goldwater Inst for pub pol rsrch 500 E Coronado Rd Phoenix AZ 85004 860597661 501(C)(3) 25000 In support of their mission FIESTA EVENTS INC 7135 E Camelback Rd Scottsdale AZ 85251 860666998 501(C)(3) 12360 in support of their mission Habitat for Humanity Central AZ 2830 W Glendale Ave Phoenix AZ 85051 742401708 501(C)(3) 150000 In support of theIR mission Naismith Mem Basketball Hall of Fame 1000 Hall Of Fame Ave Springfield MA 01105 046128892 501(C)(3) 75000 In support of their mission 4 0 Scholarships to Students 143195 385470049 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds DONATIONS TO OTHER TAX-EXEMPT ENTITIES ARE MADE IN SUPPORT OF THEIR MISSIONS AND ARE MONITORED VIA THE GOVERNANCE PRACTICES OF THOSE ENTITIES. INSTITUTIONAL SCHOLARSHIPS ARE AWARDED TO STUDENTS BASED ON PRE-DETERMINED CRITERIA. X X true true X X X X X true true false false false false false false false Randall Gibb Provost 364781 0 63295 0 178576 0 175000 0 815 0 782467 0 98000 0 Raymond Kaselonis CAO/General Counsel/Secretary 254686 0 64005 0 75846 0 175000 0 8162 0 577699 0 70000 0 Junette West CFO/Treasurer 226527 0 54554 0 202691 0 175000 0 3146 0 661918 0 175000 0 Brian Mueller President 321000 0 471796 0 6699 0 0 0 0 0 799495 0 0 0 Daniel Majerle Former Head Basketball Coach 0 0 0 0 1000000 0 0 0 0 0 1000000 0 0 0 Bryce Drew Head Basketball Coach 1544963 0 180000 0 1242 0 0 0 5037 0 1731242 0 0 0 Jennifer Lech Vice Provost 273819 0 64005 0 201673 0 175000 0 8212 0 722709 0 175000 0 Timothy Griffin Dean of Students 212936 0 0 0 203826 0 175000 0 3146 0 594908 0 140000 0 Kenneth Wooden Dean, College of Natural Sciences 202280 0 19052 0 161000 0 140000 0 2159 0 524491 0 56000 0 Taylor Gober VP for Advancement 385235 0 425 0 372 0 0 0 5162 0 391194 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel CERTAIN EXECUTIVES AND OTHER EMPLOYEES OF GCU MAY TRAVEL FIRST-CLASS OR CHARTER AS BUSINESS NEED DICTATES. THESE ARE CONSIDERED NECESSARY BUSINESS EXPENSES. Schedule J, Part I, Line 1a Travel for companions Spouses and dependent children of certain executives and other GCU employees are authorized to travel on university charter flights. Per university policy, these benefits are considered taxable compensation to the individual unless the 50% capacity rule is met. Schedule J, Part I, Line 4a Severance or change-of-control payment IN 2020, THE ORGANIZATION ENTERED A MULTI-YEAR SEVERANCE AGREEMENT WITH DAN MAJERLE. THE ORGANIZATION PAID $1,000,000 OF SEVERANCE TO MR. MAJERLE IN 2024 AS PER THE AGREEMENT. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE ORGANIZATION HAS ADOPTED A NONQUALIFIED SUPPLEMENTAL DEFERRED COMPENSATION PLAN. IT IS INTENDED THAT THIS PLAN BE AN INELIGIBLE DEFERRED COMPENSATION PLAN UNDER THE PROVISIONS OF SECTION 457(F) AND BE OPERATED IN COMPLIANCE WITH CODE SECTION 409A. THE AMOUNTS RECORDED IN COLUMN (C) OF PART II (I.E. RETIREMENT AND OTHER DEFERRED COMPENSATION) REPRESENT DEFERRED COMPENSATION AWARDS UNDER THIS PLAN. THE FOLLOWING INDIVIDUALS RECEIVED PAYOUTS FROM A 457(F) SUPPLEMENTAL RETIREMENT PLAN: RANDY GIBB $184,100 JUNETTE WEST $201,250 RAYMOND KASELONIS $115,500 JENNIFER LECH $201,250 TIMOTHY GRIFFIN $201,250 KENNETH WOODEN $161,000 Substantial Contributor Substantial Contributor Funding training equipment for GCU students in Ctr for Workforce Dev program and use in its business X 2373045 2373045 false true true 2373045 Substantial Contributor Substantial Contributor 38971144 Construction services false Mark Mueller FAMILY MEMBER OF OFFICER 87920 Employee compensation false Jesse Mueller FAMILY MEMBER OF OFFICER 198406 Employee compensation false Michael Mueller FAMILY MEMBER OF OFFICER 48130 Employee compensation false Substantial Contributor Substantial contributor 222943 Commencement merchandise false Substantial Contributor Substantial contributor 881876413 Support services false Substantial Contributor Substantial Contributor 480000 Consulting services false Substantial Contributor Substantial contributor 431916 Professional and legal services false Substantial Contributor Substantial contributor 419712 Architectural design services false Substantial Contributor Substantial contributor 609680 Construction services false Jerry Colangelo Board member 452556 Royalties false Shawn Boskie Board member 1000000 Investment in co./35% ownership false MIKE INGRAM BOARD MEMBER 15000000 JOINT VENTURE false 1 46000 Opinions of experts X 17290 Market value 9 327084 Market value 7 36802 Market value X Miscellaneous equipment 2 35275 Market value X Construction materials and labor 2 52725 Market value X Gift certificates 40 63158 Market value X Hotel rooms 1 3753 Market value X Instructional materials 6 99971 Market value X Marketing materials 2 8641 Market value 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of contributions Other - Miscellaneous equipment Number of contributions Other - Construction materials and labor Number of contributions Food inventory - Number of contributions Other - Gift certificates Number of contributions Other - Hotel rooms Number of contributions Other - Instructional materials Number of contributions Other - Marketing materials Number of contributions Securities - Publicly traded - Number of contributions Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Jerry Colangelo/Mike Ingram - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders GRAND CANYON UNIVERSITY FOUNDATION IS THE SOLE MEMBER OF GCU. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE GCU BOARD OF TRUSTEES SHALL CONSIST OF THE SAME INDIVIDUALS WHO ARE MEMBERS OF THE BOARD OF DIRECTORS OF GRAND CANYON UNIVERSITY FOUNDATION, THE SOLE MEMBER OF THE GCU. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ORGANIZATION RETAINS AN INDEPENDENT TAX ADVISOR TO ASSIST IN THE PREPARATION AND REVIEW OF ITS IRS FORM 990. PRIOR TO FILING THE RETURN, ALL TRUSTEES AND OFFICERS WERE PROVIDED COPIES OF THE FORM 990 FOR REVIEW. THE OFFICERS REVIEWED THE COMPLETED DRAFT, AND AFTER ALL COMMENTS AND QUESTIONS WERE ADDRESSED, THE DRAFT WAS SENT TO THE GCU BOARD OF TRUSTEES PRIOR TO THEIR REGULARLY SCHEDULED BOARD MEETING IN JANUARY. IT WAS DISCUSSED AT THE BOARD MEETING AND ALL QUESTIONS WERE ANSWERED. Form 990, Part VI, Line 12c Conflict of interest policy GCU HAS A CONFLICT OF INTEREST POLICY AND REQUIRES ALL OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES TO SIGN THE POLICY ANNUALLY AND DISCLOSE ANY KNOWN CONFLICTS. IN ADDITION, GCU HAS A QUESTIONNAIRE SPECIFIC TO THE FORM 990 THAT THESE SAME INDIVIDUALS ARE ASKED TO FILL OUT AND SIGN. THE BOARD OF TRUSTEES IS RESPONSIBLE FOR REVIEWING AND APPROVING ANY OF THE CONFLICTS AT THE BOARD/OFFICER LEVEL. ADDITIONALLY, THERE IS LANGUAGE IN ALL GCU CONTRACTS THAT REQUIRES DISCLOSURE OF ANY KNOWN CONFLICTS WITH THE SUPPLIER NAMED IN THE CONTRACT. IF THERE ARE ANY DISCLOSED, GCU MAKES SURE THAT MULTIPLE BIDS WERE RECEIVED AND EVALUATED AND THEN THE EXECUTIVE TEAM MAKES THE DETERMINATION ON WHETHER TO MOVE FORWARD OR NOT. THE PROCUREMENT DEPARTMENT HEAD KEEPS TRACK OF THESE APPROVED CONFLICTS OF INTEREST AND AUDITS THE ACTIVITY ANNUALLY. Form 990, Part VI, Line 15a Process to establish compensation of top management official GRAND CANYON UNIVERSITY USED OUTSIDE CONSULTANTS TO PERFORM AN INDEPENDENT COMPENSATION STUDY IN MARCH OF 2023. THE STUDY COVERED ALL OFFICERS OF THE ORGANIZATION AND CERTAIN OTHER EMPLOYEES. THE UNIVERSITY'S BOARD OF TRUSTEES APPROVED THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS FOLLOWING A REVIEW OF THE COMPENSATION STUDY. Form 990, Part VI, Line 15b Process to establish compensation of other employees GRAND CANYON UNIVERSITY USED OUTSIDE CONSULTANTS TO PERFORM AN INDEPENDENT COMPENSATION STUDY IN MARCH OF 2023. THE STUDY COVERED ALL OFFICERS OF THE ORGANIZATION AND CERTAIN OTHER EMPLOYEES. THE UNIVERSITY'S BOARD OF TRUSTEES APPROVED THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS FOLLOWING A REVIEW OF THE COMPENSATION STUDY. Form 990, Part VI, Line 19 Required documents available to the public Quarterly financial statements are available on GCU's website. All other documents are available upon request. Form 990, Part VII, Section A FORM 990, PART VII, SECTION A BRIAN MUELLER IS ALSO EMPLOYED BY, AND RECEIVES, COMPENSATION FOR SERVICES PROVIDED TO GRAND CANYON EDUCATION, INC., AN UNRELATED ORGANIZATION. Form 990, Part IX, Line 11g FORM 990, PART IX, LINE 11G IN CONNECTION WITH THE CLOSING OF THE ASSET PURCHASE AGREEMENT, THE UNIVERSITY AND GRAND CANYON EDUCATION, INC. ("GCE") ENTERED INTO A LONG-TERM MASTER SERVICES AGREEMENT PURSUANT TO WHICH GCE WILL PROVIDE IDENTIFIED TECHNOLOGICAL, COUNSELING, MARKETING, FINANCIAL AID PROCESSING AND OTHER SUPPORT SERVICES TO THE UNIVERSITY FOR A FEE. THIS IS RECORDED AS "EDUCATION SERVICE FEES" IN OUR FINANCIAL STATEMENTS. Form 990, Part IX, Line 11g Other Fees EDUCATION SUPPORT SERVICES FEE - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 0, Fundraising Expenses: 0; OTHER OUTSIDE SERVICES - Total Expense: 24618819, Program Service Expense: 22747316, Management and General Expenses: 1865353, Fundraising Expenses: 6150; OUTSIDE CONSULTING - Total Expense: 70000, Program Service Expense: , Management and General Expenses: 70000, Fundraising Expenses: ; CANYON GOLF LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 611746305 GOLF AZ 4855217 12418777 GCU CANYON HOSPITALITY LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 383933888 HOSPITALITY AZ 441503 10463114 GCU CANYON PROMOTIONS LLC 3300 W CAMELBACK ROAD PHOENIX AZ 85017 300942982 PROMOTIONS AZ 4873134 1224552 GCU GRAND CANYON UNIVERSITY FOUNDATION 3300 W CAMELBACK RD BLDG 26 PHOENIX AZ 85017 900615620 SUPPORT AZ 501(c)(3) 7 NA false GRAND CANYON UNIVERSITY CITYSERVE 3300 W CAMELBACK RD PHOENIX AZ 85017 873085883 SUPPORT AZ 501(c)(3) 7 NA true false true false false false false false false false true false true false true true true true false false Grand Canyon University CityServe O 269242 Payroll records Grand Canyon University CityServe J 72581 Lease agreement Grand Canyon University CityServe L 114148 Salary allocation as a percentage of total funds raised Grand Canyon University CityServe P 150000 General ledger Grand Canyon University CityServe Q 257754 General ledger