Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Assets
Up$3,356,644
Up $711,821 (+27%) from 2021
Net Assets
Up$2,088,292
Up $717,620 (+52%) from 2021
Liabilities
Down$1,268,352
Down $5,799 (-0.5%) from 2021
Revenue
Up$1,783,898
Up $295,165 (+20%) from 2021
Expenses
Up$1,066,278
Up $296,079 (+38%) from 2021
Net Income
Down$717,620
Down $914 (-0.1%) from 2021
Provides education in theology, divinity, religious education, ministerial training, business, and organizational leadership.
Provide education in theology, divinity, religious education, ministerial training, business and organizationa leadership.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,472,935 | $2,239,360 | ▲ $766,425 |
| Land, Buildings, and Equipment, Net | $707,636 | $690,748 | ▼ $16,888 |
| Other Notes and Loans Receivable, Net | $400,000 | $360,000 | ▼ $40,000 |
| Accounts Receivable | $64,252 | $46,951 | ▼ $17,301 |
| Pledges and Grants Receivable | - | $14,680 | - |
| Total Assets | $2,644,823 | $3,356,644 | ▲ $711,821 |
| Other Assets Total | - | $4,905 | - |
| Liabilities | |||
| Deferred Revenue | $724,878 | $735,105 | ▲ $10,227 |
| Mortgage Notes Payable Secured by Investment Property | $333,586 | $315,514 | ▼ $18,072 |
| Unsecured Notes Loans Payable | $150,000 | $149,406 | ▼ $594 |
| Accounts Payable and Accrued Expenses | $65,687 | $63,967 | ▼ $1,720 |
| Other Liabilities | - | $4,360 | - |
| Total Liabilities | $1,274,151 | $1,268,352 | ▼ $5,799 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,370,672 | $2,088,292 | ▲ $717,620 |
| Total Net Assets Fund Balance | $1,370,672 | $2,088,292 | ▲ $717,620 |
| Total Liabilities and Net Assets / Fund Balance | $2,644,823 | $3,356,644 | ▲ $711,821 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $353,622 | $108,138 | $461,760 |
| Land | $259,740 | - | $259,740 |
| Leasehold Improvements | $66,588 | $16,412 | $83,000 |
| Equipment | $10,798 | $70,134 | $80,932 |
| Other Land Buildings | - | $35,800 | $35,800 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dr Jin O Jeong | President | FT | $54,750 | $54,750 |
| Sung Eun Hwang | Vice President | FT | $44,500 | $44,500 |
| Bolor Purevragchaa | CFO | FT | $3,000 | $3,000 |
| Name | Title |
|---|---|
| Pyeong Rack Jeong | Chair |
| Dr Jae Sig Park | Former President |
| Dennis Duane Didion | Vice Chair |
| Dong Soon Park | Trustee |
| Moon Sook Kim | Trustee |
| Seok Won Sohn | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $952,112 |
| Salaries, Compensation, and Employee Benefits | $102,250 |
| Grants and Similar Amounts Paid | $11,916 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $2,451 | $370,287 | - | $370,287 |
| Current Officers, Directors, Trustees, and Key Employees | - | $102,250 | - | $102,250 |
| Grants to Domestic Individuals | $11,916 | - | - | $11,916 |
| Total Functional Expenses | $593,741 | $472,537 | $0 | $1,066,278 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal income taxes | $4,360 |
| Lease liability - copier | - |
“The Form 990 is reviewed by the President. Upon completion of the Presidents review, the return is submitted to the Board of Trustees for their approval. The Board of Trustees directs any recommended revisions to the President and Chief Financial Officer for consideration.”
“Board members shall disclose to the Board any possible conflict of interest at the earliest practical time. A Board member shall not vote on any matter, under consideration at a Board or committee meeting, in which the member has a conflict of interest. The minutes of such meeting shall reflect that a disclosure was made and that the member having a conflict of interest abstained from voting. Any Board member who is uncertain whether a conflict of interest may exist in any matter may request the Board or committee to resolve the question by a majority vote.”
“The compensation for the University President is determined and approved by the Board.”
“The compensation for the officers and key employees is determined and approved by the President.”
“The University makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
“The University is in the process of undergoing the required audits.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 65687 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 63967 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 64252 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 46951 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Provide education in theology, divinity, religious education, ministerial training, business and organizationa leadership. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Ok Ran Lee |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7702322717 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1724 Atkinson Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Lawrenceville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30043 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1472935 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2239360 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 102250 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 102250 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 114250 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 11916 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 952112 |
| IRS990/CYOtherRevenueAmt | 0 | 22156 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1647492 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 717620 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 102250 |
| IRS990/CYTotalExpensesAmt | 0 | 1066278 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1783898 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 724878 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 735105 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | A Christian institution committed to excellence in theological education based in the Reformed Christian tradition, and a competitive business school, dedicated to preparing our students to the challenges of the marketplace. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 593741 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 040.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 040.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 040.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 040.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | 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/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Dr Jin O Jeong |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Sung Eun Hwang |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Bolor Purevragchaa |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Pyeong Rack Jeong |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Dennis Duane Didion |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Dong Soon Park |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Seok Won Sohn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Moon Sook Kim |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Dr Jae Sig Park |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 54750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 44500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 3000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Vice Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Former President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 114250 |
| IRS990/GrantAmt | 0 | 11916 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 11916 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 11916 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1783898 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 40 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 230484 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 707636 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 690748 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 921232 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| 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 | Provide education in theology, divinity, religious education, ministerial training, business and organizationa leadership. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 333586 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 315514 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1370672 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2088292 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1370672 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2088292 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4905 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Instruction |
| IRS990/OtherExpensesGrp/Desc | 1 | Academic Support |
| IRS990/OtherExpensesGrp/Desc | 2 | Student Services |
| IRS990/OtherExpensesGrp/Desc | 3 | Institutional Support |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 370287 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 485015 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 94359 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2451 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 485015 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 94359 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2451 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 370287 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4360 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22156 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 22156 |
| IRS990/OtherRevenueTotalAmt | 0 | 22156 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 400000 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 360000 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 14680 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Dr Jin O Jeong |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611420 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition and fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1647492 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1647492 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 27726 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1050 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 711899 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1461007 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 718534 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 57250 |
| IRS990/PYTotalExpensesAmt | 0 | 770199 |
| IRS990/PYTotalRevenueAmt | 0 | 1488733 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 717620 |
| 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 | 1647492 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 353622 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 108138 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 461760 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10798 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 70134 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 80932 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 259740 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 259740 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 66588 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 16412 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 83000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 35800 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 35800 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4360 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Lease liability - copier |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 690748 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4360 |
| 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 | true |
| 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 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The University offers scholarships and student financial aid to assist with meeting the students financial obligations. The Financial Aid Office has the necessary policies and procedures to ensure that the University adheres to and complies with federal regulations regarding eligibility for student financial aid. Requirements for receiving scholarships depend upon other factors, such as grade point average, family income or economic need. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | The University has not complied with certain administrative requirements for participation in the Title IV programs and the request for funds has been restricted. Accordingly, the University is not allowed to receive any Title IV funds from the U.S. Department.of Education. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | 6a |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | 6b |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 11916 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Privately Funded Student Scholarships |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 8 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | All scholarships are awarded based upon specific criteria maintained by the financial aid office. Requirements for receiving scholarships depend upon other factors, such as grade point average, family income or economic need. The Universitys financial aid staff monitors the eligibility guidelines to ensure compliance. The University also undergoes the required Uniform Guidance audit annually. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part III Line 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Form 990 is reviewed by the President. Upon completion of the Presidents review, the return is submitted to the Board of Trustees for their approval. The Board of Trustees directs any recommended revisions to the President and Chief Financial Officer for consideration. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Board members shall disclose to the Board any possible conflict of interest at the earliest practical time. A Board member shall not vote on any matter, under consideration at a Board or committee meeting, in which the member has a conflict of interest. The minutes of such meeting shall reflect that a disclosure was made and that the member having a conflict of interest abstained from voting. Any Board member who is uncertain whether a conflict of interest may exist in any matter may request the Board or committee to resolve the question by a majority vote. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The compensation for the University President is determined and approved by the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The compensation for the officers and key employees is determined and approved by the President. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The University makes its governing documents, conflict of interest policy and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The University is in the process of undergoing the required audits. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 3b |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2644823 |
| IRS990/TotalAssetsEOYAmt | 0 | 3356644 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2644823 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3356644 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 114250 |
| IRS990/TotalEmployeeCnt | 0 | 16 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 472537 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 593741 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1066278 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1274151 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1268352 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1274151 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1268352 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1370672 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2088292 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 593741 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1647492 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 102250 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1669648 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1783898 |
| IRS990/TotalVolunteersCnt | 0 | 2 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2644823 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3356644 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 150000 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 149406 |
| IRS990/USAddress/AddressLine1Txt | 0 | 1724 Atkinson Road |
| IRS990/USAddress/CityNm | 0 | Lawrenceville |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30043 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | www.runiv.edu |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Dr Jin O Jeong |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7702322717 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Reformed University Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | REFO |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.