Civic Intelligence

Jerusalem University College

EIN 36-2392710 • 501(c)3 • Minneapolis, MN

Pub. 78 Eligible

Profile

A university college established to provide graduate master's level students and undergraduate level students the opportunity to sudy archaeology, semitic languages and historical geography

PO Box 32041Minneapolis, MN 55432

www.juc.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.41x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.70x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

63rd percentile

9.0%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

16th percentile

-17%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$3,508,372

Up $434,666 (+14%) from 2023

Liabilities

Up

$1,424,226

Up $832,408 (+141%) from 2023

Net Assets

Down

$2,084,146

Down $397,742 (-16%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin19th percentile

Revenue

Down

$2,033,106

Down $1,797,279 (-47%) from 2023

Expenses

Down

$2,297,498

Down $1,508,514 (-40%) from 2023

Net Income

Down

-$264,392

Down $288,765 (-1185%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,477,770Liabilities 2010: $285,590Net Assets 2010: $2,192,1802010Assets 2011: $2,845,965Liabilities 2011: $234,001Net Assets 2011: $2,611,9642011Assets 2012: $3,190,181Liabilities 2012: $309,363Net Assets 2012: $2,880,8182012Assets 2013: $3,198,114Liabilities 2013: $268,331Net Assets 2013: $2,929,7832013Assets 2014: $3,170,379Liabilities 2014: $330,502Net Assets 2014: $2,839,8772014Assets 2015: $2,894,123Liabilities 2015: $308,548Net Assets 2015: $2,585,5752015Assets 2016: $3,127,211Liabilities 2016: $495,305Net Assets 2016: $2,631,9062016Assets 2017: $3,157,642Liabilities 2017: $372,768Net Assets 2017: $2,784,8742017Assets 2018: $2,312,391Liabilities 2018: $387,670Net Assets 2018: $1,924,7212018Assets 2019: $3,024,899Liabilities 2019: $379,132Net Assets 2019: $2,645,7672019Assets 2020: $3,165,583Liabilities 2020: $484,269Net Assets 2020: $2,681,3142020Assets 2021: $2,907,512Liabilities 2021: $468,584Net Assets 2021: $2,438,9282021Assets 2022: $2,954,616Liabilities 2022: $429,846Net Assets 2022: $2,524,7702022Assets 2023: $3,073,706Liabilities 2023: $591,818Net Assets 2023: $2,481,8882023Assets 2024: $3,508,372Liabilities 2024: $1,424,226Net Assets 2024: $2,084,1462024

Highlighted filing

2024

Assets$3,508,372
Liabilities$1,424,226
Net Assets$2,084,146
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,556,7832010Expenses 2011: $2,481,9442011Expenses 2012: $2,944,7812012Expenses 2013: $2,826,8692013Revenue 2014: $2,874,406Expenses 2014: $3,007,443Net Income 2014: -$133,0372014Revenue 2015: $2,079,560Expenses 2015: $2,318,253Net Income 2015: -$238,6932015Revenue 2016: $3,053,840Expenses 2016: $3,016,940Net Income 2016: $36,9002016Revenue 2017: $3,324,817Expenses 2017: $3,171,849Net Income 2017: $152,9682017Revenue 2018: $3,375,854Expenses 2018: $3,571,092Net Income 2018: -$195,2382018Revenue 2019: $4,207,407Expenses 2019: $3,651,645Net Income 2019: $555,7622019Revenue 2020: $3,220,541Expenses 2020: $3,184,991Net Income 2020: $35,5502020Revenue 2021: $1,431,428Expenses 2021: $1,673,819Net Income 2021: -$242,3912021Revenue 2022: $2,920,307Expenses 2022: $2,834,465Net Income 2022: $85,8422022Revenue 2023: $3,830,385Expenses 2023: $3,806,012Net Income 2023: $24,3732023Revenue 2024: $2,033,106Expenses 2024: $2,297,498Net Income 2024: -$264,3922024

Highlighted filing

2024

Revenue$2,033,106
Expenses$2,297,498
Net Income-$264,392
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,508,372
Liabilities
$1,424,226
Net assets
$2,084,146
Revenue
$2,033,106
Expenses
$2,297,498
Net income
-$264,392
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.51$1.42$2.08$2.03$2.30$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.07$0.59$2.48$3.83$3.81$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.95$0.43$2.52$2.92$2.83$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.91$0.47$2.44$1.43$1.67$0.24
2020Detailed filing. Detailed filing data is available for this year.$3.17$0.48$2.68$3.22$3.18$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.02$0.38$2.65$4.21$3.65$0.56
2018Detailed filing. Detailed filing data is available for this year.$2.31$0.39$1.92$3.38$3.57$0.20
2017Detailed filing. Detailed filing data is available for this year.$3.16$0.37$2.78$3.32$3.17$0.15
2016Detailed filing. Detailed filing data is available for this year.$3.13$0.50$2.63$3.05$3.02$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.89$0.31$2.59$2.08$2.32$0.24
2014Detailed filing. Detailed filing data is available for this year.$3.17$0.33$2.84$2.87$3.01$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$0.27$2.93$2.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.31$2.88$2.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.23$2.61$2.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.29$2.19$2.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$2,033,106
Mission and Program Overview

Mission

A university college established to provide graduate master's level students and undergraduate level students the opportunity to sudy archaeology, semitic languages and historical geography

Jerusalem University College creates opportunities for students to deepen their knowledge of God and His Word through immersive study of the ancient and modern contexts of Israel and the surrounding regions, equipping them for academia, ministry, and global service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,009,558$1,725,029▼ $284,529
Land, Buildings, and Equipment, Net$821,238$734,181▼ $87,057
Accounts Receivable$65,091$75,554▲ $10,463
Cash and Non-Interest-Bearing Accounts$118,217$43,841▼ $74,376
Inventories for Sale or Use$45,486$41,300▼ $4,186
Savings and Temporary Cash Investments$11,773--
Prepaid Expenses and Deferred Charges$2,343$1,689▼ $654
Total Assets$3,073,706$3,508,372▲ $434,666
Other Assets Total-$886,778-
Liabilities
Other Liabilities$215,115$1,223,170▲ $1,008,055
Deferred Revenue$104,045$174,945▲ $70,900
Accounts Payable and Accrued Expenses$272,658$26,111▼ $246,547
Total Liabilities$591,818$1,424,226▲ $832,408
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,933,924$1,630,474▼ $303,450
Net Assets With Donor Restrictions$547,964$453,672▼ $94,292
Total Net Assets Fund Balance$2,481,888$2,084,146▼ $397,742
Total Liabilities and Net Assets / Fund Balance$3,073,706$3,508,372▲ $434,666

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$393,431$617,361$1,010,792
Equipment$326,708$555,087$881,795
Other Land Buildings$14,042$279,525$293,567
Other Assets Org$-1,250--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,021,330$145,637▲ $68,223$500,000$1,725,029
2022$1,950,415$71,200▲ $83,041-$2,187,982
2021$2,045,411$2,572▼ $97,568-$1,950,415
2020$2,372,845$-595,445▲ $268,011-$2,045,411
2019$1,791,445$445,479▲ $135,921-$2,372,845
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Oliver HerseyPresidentFT$132,371$22,916$155,287
Jeff EvansVice Pres of Bus & Inst RelatFT$94,672$28,330$123,002
Dr Bryan BeyerChairman-$5,260-$5,260

Board Members and Trustees

NameTitle
Mrs Dianne BentonVice Chairman
Delaine BlackwellBoard Member
Dr Boyd SeeversBoard Member
Dr Michael HarbinBoard Member
Judge John MantoothBoard Member
Mr Scott BolinderBoard Member
Mrs Jan Mortenson StumpBoard Member
Mrs Shenita BrownBoard Member
Rev Tim KnippBoard Member
Dr Jr BriggsSecretary
Dr Daniel SterkenburgTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$859,669
Program Service Revenue
$1,105,214
Investment Income
$68,223
Other Revenue
$0
All Other Contributions
$859,669
Change in Net Assets
$-264,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,237,519
Other Expenses$952,979
Grants and Similar Amounts Paid$95,000
Total Fundraising Expense$43,237
Professional Fundraising Fees$12,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$551,015$236,918$75$788,008
Other Employee Benefits$52,572$112,745$9,952$175,269
Current Officers, Directors, Trustees, and Key Employees$25,990$147,276-$173,266
Fees for Services Management-$105,280-$105,280
Depreciation Depletion$96,303--$96,303
Travel$5,141$71,800$6,551$83,492
Grants to Domestic Orgs$76,000--$76,000
Other Expenses$69,666$5,366-$69,666
Payroll Taxes$20,246$36,205$6$56,457
Pension Plan Contributions$18,971$21,678$3,870$44,519
Advertising$13,999$25,507-$39,506
Information Technology$7,189$17,972$10,783$35,944
Insurance$10,136$14,382-$24,518
Office Expenses$7,885$11,310-$19,195
Grants to Domestic Individuals$19,000--$19,000
Conferences and Meetings-$13,149-$13,149
Fees for Services Professional Fundraising--$12,000$12,000
Total Functional Expenses$1,434,673$819,588$43,237$2,297,498
International Activity

International Summary

Offices
1
Employees
20
Spending
$860,287

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North AfricaProgram servicesCollege Courses120$860,287
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$12,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use Liabilities$1,005,163
Accrued Severance Pay$211,349
Accrued Vacation Pay$6,658
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The completed Form 990 is sent to the President and the entire Board of Directors for review. All board members are asked to correct or give feedback on any areas of the form 990 that need correction or restatement. After corrections have been made, the president, chairman of the board, and treasurer all must give approval before the Form 990 can be submitted.”

Conflict of interest policy compliance Part VI line 12C

“All board members disclosed and signed Jerusalem University Colleges conflict of interest statement. All conflicts are investigated by the Board Finance Committee”

CEO executive director top management comp Part VI line 15A

“The compensation process for top officials, officers, directors, and key employees is analyzed by comparing similar positions with universities, colleges, and non-profits of similar size and revenue.”

Other officer or key employee compensation Part VI line 15B

“The compensation process for top officials, officers, directors, and key employees is analyzed by comparing key positions with similar positions with universities, colleges, and non-profits of similar size and revenue.”

Governing documents etc available to public Part VI line 19

“The governing documents are on file and available to view upon request. The Federal Form 990 is also available online.”

Filing and Contact Details

Filer

Filer Name
Jerusalem University College
EIN
36-2392710
Address
PO BOX 32041, Minneapolis, MN 55432

Signing Officer

Name
Jeffrey Evans
Title
Vice Pres Bus I
Phone
9379339099
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Formed
1957
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
28

Preparer

Firm
Julianne Barker
Address
771 BRIDDLEWOOD STREET, Dayton, OH 45430
Preparer
Julianne Barker
Phone
9374266262
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“This is a rounding error”

Part XI response or note to any line in Part XI

“Part XI, Line 8 includes an audit adjustment of $16,217 for the allowance for credit losses. Additionally, a $117,135 right-to-use adjustment has been recorded for the campus lease, aligning financial statements with lease accounting standards.”

Raw XML AppendixShowing 400 of 584 raw XML fields

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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0272658
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt026111
IRS990/AccountsReceivableGrp/BOYAmt065091
IRS990/AccountsReceivableGrp/EOYAmt075554
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Jerusalem University College creates opportunities for students to deepen their knowledge of God and His Word through immersive study of the ancient and modern contexts of Israel and the surrounding regions, equipping them for academia, ministry, and global service.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ManagementAndGeneralAmt025507
IRS990/AdvertisingGrp/ProgramServicesAmt013999
IRS990/AdvertisingGrp/TotalAmt039506
IRS990/AllOtherContributionsAmt0859669
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0JEFFREY M EVANS
IRS990/BooksInCareOfDetail/PhoneNum09379339099
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 32041
IRS990/BooksInCareOfDetail/USAddress/CityNm0Minneapolis
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055432
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0118217
IRS990/CashNonInterestBearingGrp/EOYAmt043841
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0147276
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt025990
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0173266
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt013149
IRS990/ConferencesMeetingsGrp/TotalAmt013149
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0859669
IRS990/CYGrantsAndSimilarPaidAmt095000
IRS990/CYInvestmentIncomeAmt068223
IRS990/CYOtherExpensesAmt0952979
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01105214
IRS990/CYRevenuesLessExpensesAmt0-264392
IRS990/CYSalariesCompEmpBnftPaidAmt01237519
IRS990/CYTotalExpensesAmt02297498
IRS990/CYTotalFundraisingExpenseAmt043237
IRS990/CYTotalProfFndrsngExpnsAmt012000
IRS990/CYTotalRevenueAmt02033106
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0104045
IRS990/DeferredRevenueGrp/EOYAmt0174945
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt096303
IRS990/DepreciationDepletionGrp/TotalAmt096303
IRS990/Desc0College operates in Jerusalem, Israel, providing graduate degrees, undergraduate semester abroad, and shorter term academic programs. The college also offers individual online courses, which students from around the world can enroll in virtually. All locations include student discounts and cash disbursements totaling: $95000.00
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0547964
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0453672
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt028
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01434673
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0105280
IRS990/FeesForServicesManagementGrp/TotalAmt0105280
IRS990/FeesForServicesProfFundraising/FundraisingAmt012000
IRS990/FeesForServicesProfFundraising/TotalAmt012000
IRS990/ForeignActivitiesInd0true
IRS990/ForeignCountryCd0IS
IRS990/ForeignFinancialAccountInd0true
IRS990/ForeignOfficeInd0true
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt060.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt074916
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt128330
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0OLIVER HERSEY
IRS990/Form990PartVIISectionAGrp/PersonNm1JEFF EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm2DR BRYAN BEYER
IRS990/Form990PartVIISectionAGrp/PersonNm3DELAINE BLACKWELL
IRS990/Form990PartVIISectionAGrp/PersonNm4MRS JAN MORTENSON STUMP
IRS990/Form990PartVIISectionAGrp/PersonNm5MRS SHENITA BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm6REV TIM KNIPP
IRS990/Form990PartVIISectionAGrp/PersonNm7JUDGE JOHN MANTOOTH
IRS990/Form990PartVIISectionAGrp/PersonNm8MR SCOTT BOLINDER
IRS990/Form990PartVIISectionAGrp/PersonNm9DR MICHAEL HARBIN
IRS990/Form990PartVIISectionAGrp/PersonNm10DR BOYD SEEVERS
IRS990/Form990PartVIISectionAGrp/PersonNm11DR DANIEL STERKENBURG
IRS990/Form990PartVIISectionAGrp/PersonNm12MRS DIANNE BENTON
IRS990/Form990PartVIISectionAGrp/PersonNm13DR JR BRIGGS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0132371
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt194672
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRES OF BUS & INST RELAT
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01957
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantAmt095000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt019000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt019000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt076000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt076000
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02033106
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt010783
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt017972
IRS990/InformationTechnologyGrp/ProgramServicesAmt07189
IRS990/InformationTechnologyGrp/TotalAmt035944
IRS990/InsuranceGrp/ManagementAndGeneralAmt014382
IRS990/InsuranceGrp/ProgramServicesAmt010136
IRS990/InsuranceGrp/TotalAmt024518
IRS990/InventoriesForSaleOrUseGrp/BOYAmt045486
IRS990/InventoriesForSaleOrUseGrp/EOYAmt041300
IRS990/InvestmentIncomeGrp/ExclusionAmt068223
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt068223
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02009558
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01725029
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01451973
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0821238
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0734181
IRS990/LandBldgEquipCostOrOtherBssAmt02186154
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Jerusalem University College creates opportunities for students to deepen their knowledge of God and His Word through immersive study of the ancient and modern contexts of Israel and the surrounding regions, equipping them for academia, ministry, and global service.
IRS990/MoreThan5000KToIndividualsInd0true
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02481888
IRS990/NetAssetsOrFundBalancesEOYAmt02084146
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01933924
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01630474
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011310
IRS990/OfficeExpensesGrp/ProgramServicesAmt07885
IRS990/OfficeExpensesGrp/TotalAmt019195
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0886778
IRS990/OtherChangesInNetAssetsAmt02
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt09952
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0112745
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt052572
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0175269
IRS990/OtherExpensesGrp/Desc0FIELD TRIPS
IRS990/OtherExpensesGrp/Desc1OTHER SCHOOL
IRS990/OtherExpensesGrp/Desc2OTHER ADMIN
IRS990/OtherExpensesGrp/Desc3FOOD SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05366
IRS990/OtherExpensesGrp/ProgramServicesAmt0105182
IRS990/OtherExpensesGrp/ProgramServicesAmt1355378
IRS990/OtherExpensesGrp/ProgramServicesAmt269666
IRS990/OtherExpensesGrp/TotalAmt0105182
IRS990/OtherExpensesGrp/TotalAmt1355378
IRS990/OtherExpensesGrp/TotalAmt25366
IRS990/OtherExpensesGrp/TotalAmt369666
IRS990/OtherLiabilitiesGrp/BOYAmt0215115
IRS990/OtherLiabilitiesGrp/EOYAmt01223170
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt075
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0236918
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0551015
IRS990/OtherSalariesAndWagesGrp/TotalAmt0788008
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036205
IRS990/PayrollTaxesGrp/ProgramServicesAmt020246
IRS990/PayrollTaxesGrp/TotalAmt056457
IRS990/PensionPlanContributionsGrp/FundraisingAmt03870
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021678
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018971
IRS990/PensionPlanContributionsGrp/TotalAmt044519
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02343
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01689
IRS990/PriorPeriodAdjustmentsAmt0-133352
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01105214
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01105214
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0424614
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0290335
IRS990/PYInvestmentIncomeAmt083041
IRS990/PYOtherExpensesAmt02250648
IRS990/PYProgramServiceRevenueAmt03322730
IRS990/PYRevenuesLessExpensesAmt024373
IRS990/PYSalariesCompEmpBnftPaidAmt01265029
IRS990/PYTotalExpensesAmt03806012
IRS990/PYTotalRevenueAmt03830385
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-264392
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01105214
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011773
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.18000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt010161
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02021330
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0145637
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01725029
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt068223
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0500000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0-2176
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01950415
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt071200
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02187982
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0-81150
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt083041
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02045411
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02572
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01950415
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-97568
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02372845
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0-595445
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02045411
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0268011
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01791445
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0445479
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02372845
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0135921
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0326708
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0555087
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0881795
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0393431
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0617361
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01010792
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0888028
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1-1250
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-TO-USE ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PAYMENTS TO DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014042
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0279525
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0293567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0211349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21005163
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SEVERANCE PAY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION PAY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2RIGHT-OF-USE LIABILITIES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.26000
IRS990ScheduleD/RelatedOrgListSchRInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.