Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
9th percentile
Higher top officer pay than 9% of similar nonprofits.
Top officer pay equals 0.8% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Down$82,593,970
Down $2,423,044 (-2.9%) from 2023
Net Assets
Down$58,238,741
Down $2,843,670 (-4.7%) from 2023
Liabilities
Up$24,355,229
Up $420,626 (+1.8%) from 2023
Revenue
Down$14,053,131
Down $526,638 (-3.6%) from 2023
Expenses
Up$17,124,982
Up $2,426,682 (+17%) from 2023
Net Income
Down-$3,071,851
Down $2,953,320 (-2492%) from 2023
Providing quality Christian education to the network generation.
Providing guality Christian education to the network generation
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $57,937,714 | $60,309,298 | ▲ $2,371,584 |
| Pledges and Grants Receivable | $13,616,980 | $13,216,811 | ▼ $400,169 |
| Prepaid Expenses and Deferred Charges | $210,324 | $2,547,645 | ▲ $2,337,321 |
| Accounts Receivable | $5,175,869 | $1,851,046 | ▼ $3,324,823 |
| Other Notes and Loans Receivable, Net | $3,341,843 | $1,510,539 | ▼ $1,831,304 |
| Cash and Non-Interest-Bearing Accounts | $1,342,149 | $1,449,957 | ▲ $107,808 |
| Loans From Officers Directors | $825,987 | $825,987 | → $0 |
| Total Assets | $85,017,014 | $82,593,970 | ▼ $2,423,044 |
| Other Assets Total | $3,392,135 | $1,708,674 | ▼ $1,683,461 |
| Liabilities | |||
| Other Liabilities | $11,548,719 | $9,217,125 | ▼ $2,331,594 |
| Mortgage Notes Payable Secured by Investment Property | $8,559,074 | $8,746,578 | ▲ $187,504 |
| Accounts Payable and Accrued Expenses | $3,000,823 | $5,565,539 | ▲ $2,564,716 |
| Total Liabilities | $23,934,603 | $24,355,229 | ▲ $420,626 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $47,622,124 | $45,021,930 | ▼ $2,600,194 |
| Net Assets With Donor Restrictions | $13,460,287 | $13,216,811 | ▼ $243,476 |
| Total Net Assets Fund Balance | $61,082,411 | $58,238,741 | ▼ $2,843,670 |
| Total Liabilities and Net Assets / Fund Balance | $85,017,014 | $82,593,970 | ▼ $2,423,044 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $90,822 | $33,106,800 | $33,197,622 |
| Land | $25,658,032 | - | $25,658,032 |
| Other Land Buildings | $21,614,467 | $2,098,100 | $23,712,567 |
| Buildings | $12,856,560 | $3,798,384 | $16,654,944 |
| Leasehold Improvements | $89,417 | $14,422 | $103,839 |
| Other Assets Org | $1,345,674 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Roy Li | CFO | FT | $115,020 | $115,020 |
| Jonathan Park | President | FT | $50,250 | $50,250 |
| Name | Title |
|---|---|
| Ginturn Tran | Chairman |
| Amanda Garcia | Trustee |
| Seonho Song | Trustee |
| Winnie Wong | Secretary |
| Brian Kim | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $13,550,423 |
| Salaries, Compensation, and Employee Benefits | $3,501,625 |
| Total Fundraising Expense | $124,275 |
| Grants and Similar Amounts Paid | $72,934 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $2,916,705 | $910,285 | - | $3,826,990 |
| Other Salaries and Wages | $1,770,498 | $856,750 | $98,250 | $2,725,498 |
| Fees for Services Legal | $2,363,563 | - | - | $2,363,563 |
| Fees for Services Other | $279,903 | $890,045 | - | $1,169,948 |
| Depreciation Depletion | $599,528 | $310,455 | - | $909,983 |
| Interest | $430,303 | $352,060 | - | $782,363 |
| Payroll Taxes | $599,199 | - | - | $599,199 |
| Office Expenses | $71,959 | $251,450 | - | $323,409 |
| Insurance | $79,557 | $150,405 | - | $229,962 |
| Current Officers, Directors, Trustees, and Key Employees | $176,928 | - | - | $176,928 |
| Travel | $69,885 | $57,400 | $26,025 | $153,310 |
| Grants to Domestic Orgs | $72,934 | - | - | $72,934 |
| Fees for Services Accounting | $63,492 | - | - | $63,492 |
| Other Expenses | $27,041 | $3,070 | - | $30,111 |
| Advertising | - | $3,865 | - | $3,865 |
| Total Functional Expenses | $12,232,332 | $4,768,375 | $124,275 | $17,124,982 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| LA Pilgrim Presbyterian Church | Los Angeles, CA | 501c3 | Church missions | $23,000 |
| Abhe | Orlando, FL | 501c3 | Chrsitian leadership program support | $20,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $825,987 | $825,987 | → $0 |
| Liability | Amount |
|---|---|
| Real estate sec deposits noncurrent | $6,404,264 |
| Operating lease liabilities noncurr | $1,280,041 |
| Short term debt | $1,016,559 |
| Financing leases | $183,360 |
| Operating lease liabilities current | $143,449 |
| Other noncurrent liability | $140,000 |
| Real estate security deposits | $49,452 |
“Board has reviewed and approved return for filing.”
“The chairman and CFO review the transactions quarterly and annually to ensure that conflicts of interest do not exist. The chairman acts as the final reviewer. Compensation is checked against council for Christian colleges and universities as benchmarks to ensure fairness annually. Board decisions are documented in the minutes kept by the secretary.”
“A compensation study of the Association for Biblical Higher Education and Council for Christian Colleges and Universities salary data was completed and salary recommendations were reviewed by the board.”
“A compensation study of the Association for Biblical Higher Education and Council for Christian Colleges and Universities salary data was completed and salary recommendations were reviewed by the board.”
“The universitys governing documents conflict of interest policy and financial statements are available upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3000823 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5565539 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5175869 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1851046 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Providing guality Christian education to the network generation |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 3865 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3865 |
| IRS990/AllOtherContributionsAmt | 0 | 13831302 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Roy Li |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9517630500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 36401 Tripp Flats Rd |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Anza |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92539 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1342149 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1449957 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 176928 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 176928 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 13831302 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 72934 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 13550423 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 221829 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -3071851 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3501625 |
| IRS990/CYTotalExpensesAmt | 0 | 17124982 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 124275 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 14053131 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 310455 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 599528 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 909983 |
| IRS990/Desc | 0 | Trained numerous Christian students for the mission field |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 228181 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 13460287 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 13216811 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 103 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 12232332 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 63492 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 63492 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 2363563 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2363563 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 890045 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 279903 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1169948 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Roy Li |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jonathan Park |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Seonho Song |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Amanda Garcia |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Ginturn Tran |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Brian Kim |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Winnie Wong |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 115020 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 50250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 17304 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 72934 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 72934 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 14053131 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 150405 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 79557 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 229962 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 352060 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 430303 |
| IRS990/InterestGrp/TotalAmt | 0 | 782363 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 39017706 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 57937714 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 60309298 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 99327004 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 825987 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 825987 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Providing guality Christian education to the network generation |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 8559074 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 8746578 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 61082411 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 58238741 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 47622124 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 45021930 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 910285 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2916705 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 3826990 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 251450 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 71959 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 323409 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3392135 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1708674 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Write off receivables |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | IT Equipment Lease |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 917350 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 65240 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 3070 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2606911 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 103926 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 27041 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3524261 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 169166 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 30111 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 11548719 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9217125 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 98250 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 856750 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1770498 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2725498 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 3341843 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 1510539 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 599199 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 599199 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 13616980 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 13216811 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 210324 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2547645 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition and fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other activity |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 61304 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 160525 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 61304 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 160525 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 14165758 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 358245 |
| IRS990/PYOtherExpensesAmt | 0 | 10374367 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 414011 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -118531 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3965688 |
| IRS990/PYTotalExpensesAmt | 0 | 14698300 |
| IRS990/PYTotalRevenueAmt | 0 | 14579769 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -3071851 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 61304 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 12856560 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3798384 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16654944 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 90822 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 33106800 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 33197622 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 25658032 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 25658032 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 89417 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 14422 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 103839 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 363000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 1345674 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Security Deposits |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Operating lease right of use assets |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 21614467 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2098100 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 23712567 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1280041 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 49452 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 6404264 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1016559 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 183360 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 143449 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 6 | 140000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Operating lease liabilities noncurr |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Real estate security deposits |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Real estate sec deposits noncurrent |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Short term debt |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | Financing leases |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | Operating lease liabilities current |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 6 | Other noncurrent liability |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 60309298 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1708674 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9217125 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 20000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 23000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501c3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501c3 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | NA |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 1 | NA |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Chrsitian leadership program support |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | Church missions |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | ABHE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | LA Pilgrim Presbyterian Church |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 351055662 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 453822446 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | Citadel 1 5850 T G Lee Blvd 130 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 1329 S Hope St |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Orlando |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | Los Angeles |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 32822 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 90015 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | Book |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 1 | Book |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 825987 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | General operation |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 1924397 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Winnie Wong |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Trustee |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 825987 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Board has reviewed and approved return for filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The chairman and CFO review the transactions quarterly and annually to ensure that conflicts of interest do not exist. The chairman acts as the final reviewer. Compensation is checked against council for Christian colleges and universities as benchmarks to ensure fairness annually. Board decisions are documented in the minutes kept by the secretary. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A compensation study of the Association for Biblical Higher Education and Council for Christian Colleges and Universities salary data was completed and salary recommendations were reviewed by the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A compensation study of the Association for Biblical Higher Education and Council for Christian Colleges and Universities salary data was completed and salary recommendations were reviewed by the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The universitys governing documents conflict of interest policy and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | Olivet University |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | Olivet University |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 2 | Olivet University |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 3 | Olivet University |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 4 | Olivet University |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 5 | Olivet University |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 6 | Olivet University |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Dover Greens LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | 4 Temby Drive LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | Christian Servicing LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | Rock Solid Service LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 4 | San Francisco Campus Management and |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 5 | Missouri Campus Management LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 6 | Dover Wingdale Properties LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 463068978 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 1 | 371865452 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 2 | 843630178 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 3 | 844126075 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 4 | 844678149 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 5 | 850953492 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 6 | 475159062 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | DE |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.