Civic Intelligence

Jerusalem University College

990 • Fiscal year 2019 • EIN 36-2392710

Aug 01, 2018 to Jul 31, 2019 • Filed on Jun 08, 2020

Organization ProfileWWW.JUC.EDU
1185 Wesley AvenueXenia, OH 45385

(937) 933-9099

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.13x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

80th percentile

$134,727

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

86th percentile

31%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

78th percentile

25%

Faster revenue growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$3,024,899

Up $712,508 (+31%) from 2018

Net Assets

Up

$2,645,767

Up $721,046 (+37%) from 2018

Liabilities

Down

$379,132

Down $8,538 (-2.2%) from 2018

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin70th percentile

Revenue

Up

$4,207,407

Up $831,553 (+25%) from 2018

Expenses

Up

$3,651,645

Up $80,553 (+2.3%) from 2018

Net Income

Up

$555,762

Up $751,000 (+385%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$3,024,899
Liabilities$379,132
Net Assets$2,645,767
Open 2019 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$4,207,407
Expenses$3,651,645
Net Income$555,762
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Jun 8, 2020
Return Version
2018v3.1
Gross Receipts
$4,207,407
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

A university college established to provide graduate masters level students and undergraduate level students the opportunity to study archaeology, semitic languages and historical geography

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,368,308$1,535,229▲ $166,921
Land, Buildings, and Equipment, Net$541,596$603,775▲ $62,179
Accounts Receivable$111,548$457,353▲ $345,805
Investments in Publicly Traded Securities$280,421$256,216▼ $24,205
Cash and Non-Interest-Bearing Accounts$-3,247$172,326▲ $175,573
Inventories for Sale or Use$13,765--
Total Assets$2,312,391$3,024,899▲ $712,508
Liabilities
Accounts Payable and Accrued Expenses$354,296$379,132▲ $24,836
Deferred Revenue$33,374--
Total Liabilities$387,670$379,132▼ $8,538
Net Assets / Fund Balance
Unrestricted Net Assets$1,510,524$2,158,484▲ $647,960
Permanently Rstr Net Assets$414,197$487,283▲ $73,086
Total Net Assets Fund Balance$1,924,721$2,645,767▲ $721,046
Total Liabilities and Net Assets / Fund Balance$2,312,391$3,024,899▲ $712,508

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$366,772$369,516$736,288
Equipment$204,235$519,246$723,481
Other Land Buildings$32,768$255,824$288,592

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,648,553$75,544▲ $67,348-$1,791,445
2017$1,764,997-▲ $33,556$150,000$1,648,553
2016$1,700,549$75,000▲ $68,184$78,736$1,764,997
2015$2,263,862--$361,212$1,700,549
2014$2,350,183$139,984--$2,263,862
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Paul WrightPresidentFT$84,727$50,000$134,727
Jeffrey EvansVice Pres Bus & InstitutionalFT$80,750-$80,750

Board Members and Trustees

NameTitle
Dr Herbert JacobsenChairperson
Dr Bryan BeyerChairperson - Schools
Dr John MonsonVice Chairperson
Delaine BlackwellBoard Member
Dr Boyd SeeversBoard Member
Dr Michael HarbinBoard Member
Evan WoodBoard Member
Judge John MantoothBoard Member
Mr Edgar HardestyBoard Member
Mr Scott BolinderBoard Member
Mrs Dianne BentonSecretary
Dr Duane WoodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$353,428
Program Service Revenue
$3,786,631
Investment Income
$67,348
Other Revenue
$0
All Other Contributions
$353,428
Change in Net Assets
$555,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,437,233
Salaries, Compensation, and Employee Benefits$932,933
Grants and Similar Amounts Paid$281,479
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$997,307$13,120-$1,010,427
Other Salaries and Wages$306,254$284,784-$591,038
Foreign Grants$281,479--$281,479
Current Officers, Directors, Trustees, and Key Employees-$165,477-$165,477
Fees for Services Management-$152,452-$152,452
Other Expenses$144,449$25,967-$144,449
Office Expenses$54,844$70,173-$125,017
Other Employee Benefits$21,674$73,231-$94,905
Depreciation Depletion$68,930--$68,930
Payroll Taxes$21,465$31,348-$52,813
Travel$27,053$20,199-$47,252
Pension Plan Contributions$4,754$23,946-$28,700
Insurance$7,053$12,927-$19,980
Advertising-$5,669-$5,669
Conferences and Meetings-$909-$909
Total Functional Expenses$2,771,443$880,202$0$3,651,645
International Activity

International Summary

Offices
1
Employees
26
Spending
$2,511,183

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
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 Courses126$2,511,183
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Evan Wood was nominated to the Jerusalem University College Board of Trustees as a replacement for Duane Woods long term service. Duane Woods health was failing and the board decided to welcome Evan Wood, his son, before Duane Wood stepped down from the board. In February 2019, Duane Wood died and Evan Wood took on some of Duane Woods governance responsibilities.”

Asset material diversion Part VI line 5

“The business manager, who retired in 2018, was discovered to have embezzled Jerusalem University College funds. During the 2018 - 2019 tax years, Jerusalem University College along with forensic accounting and legal teams investigated the situation, confronted the individual and received payments for the diverted assets.”

Form 990 governing body review Part VI line 11

“Chairperson of the finance committee and/or vice chairman of the board of directors is responsible for review prior to submission”

Conflict of interest policy compliance Part VI line 12C

“Directors, officers, and key employees annually announce in committee and recuse themselves”

CEO executive director top management comp Part VI line 15A

“Compensation process for top officials, officers, directors, and key employees is analyzed by comparison with other universities and colleges of similar size and revenue. Member schools of ATS, ABHE, and CCCU are used for comparison.”

Other officer or key employee compensation Part VI line 15B

“Compensation process for top officials, officers, directors, and key employees is analyzed by comparison with other universities and colleges of similar size and revenue. Member schools of ATS, ABNE, and CCCU are used for comparison”

Governing documents etc available to public Part VI line 19

“Governing documents and financial statements are on file and available to view upon request. Federal form 990 is also available online”

Filing and Contact Details

Filer

Filer Name
Jerusalem University College
EIN
36-2392710
Address
1185 WESLEY AVENUE, Xenia, OH 45385
Doing Business As
Institute of Holy Land Studies

Signing Officer

Name
Jeffrey Evans
Title
Vice Pres Bus &
Phone
9379339099
Signed
2020-06-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Evans
Formed
1957
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
10

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 disparity between the accounting system and the 990/board financial statements from the prior fiscal year”

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

“Board designated endowment (quasi) is held for future needs of the university permanent endowment (scholarship) is held to fund scholarships for deserving students”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRES BUS & INSTITUTIONAL
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IRS990/FormationYr01957
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt012927
IRS990/InsuranceGrp/ProgramServicesAmt07053
IRS990/InsuranceGrp/TotalAmt019980
IRS990/InventoriesForSaleOrUseGrp/BOYAmt013765
IRS990/InvestmentIncomeGrp/ExclusionAmt067348
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt067348
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0280421
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0256216
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0541596
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0603775
IRS990/LandBldgEquipCostOrOtherBssAmt01748361
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A university college established to provide graduate masters level students and undergraduate level students the opportunity to study archaeology, semitic languages and historical geography
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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01924721
IRS990/NetAssetsOrFundBalancesEOYAmt02645767
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt013120
IRS990/OccupancyGrp/ProgramServicesAmt0997307
IRS990/OccupancyGrp/TotalAmt01010427
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt070173
IRS990/OfficeExpensesGrp/ProgramServicesAmt054844
IRS990/OfficeExpensesGrp/TotalAmt0125017
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0165284
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt073231
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021674
IRS990/OtherEmployeeBenefitsGrp/TotalAmt094905
IRS990/OtherExpensesGrp/Desc0FIELD TRIPS
IRS990/OtherExpensesGrp/Desc1OTHER SCHOOL
IRS990/OtherExpensesGrp/Desc2OTHER ADMIN
IRS990/OtherExpensesGrp/Desc3FOOD SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025967
IRS990/OtherExpensesGrp/ProgramServicesAmt0828649
IRS990/OtherExpensesGrp/ProgramServicesAmt16076
IRS990/OtherExpensesGrp/ProgramServicesAmt21456
IRS990/OtherExpensesGrp/ProgramServicesAmt3144449
IRS990/OtherExpensesGrp/TotalAmt0828649
IRS990/OtherExpensesGrp/TotalAmt132043
IRS990/OtherExpensesGrp/TotalAmt21456
IRS990/OtherExpensesGrp/TotalAmt3144449
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0284784
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0306254
IRS990/OtherSalariesAndWagesGrp/TotalAmt0591038
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031348
IRS990/PayrollTaxesGrp/ProgramServicesAmt021465
IRS990/PayrollTaxesGrp/TotalAmt052813
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt023946
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04754
IRS990/PensionPlanContributionsGrp/TotalAmt028700
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0414197
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0487283
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JEFFREY EVANS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03786631
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03786631
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0191726
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0302139
IRS990/PYInvestmentIncomeAmt017739
IRS990/PYOtherExpensesAmt02120161
IRS990/PYProgramServiceRevenueAmt03166389
IRS990/PYRevenuesLessExpensesAmt0-195238
IRS990/PYSalariesCompEmpBnftPaidAmt01148792
IRS990/PYTotalExpensesAmt03571092
IRS990/PYTotalRevenueAmt03375854
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0555762
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03786631
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01368308
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01535229
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.73000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01648553
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt075544
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01791445
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt067348
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01764997
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01648553
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt033556
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0150000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01700549
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt075000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01764997
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt068184
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt078736
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02263862
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01700549
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0202101
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0361212
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02350183
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0139984
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02263862
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0226305
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0204235
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0519246
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0723481
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0366772
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0369516
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0736288
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt032768
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0255824
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0288592
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.27000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOARD DESIGNATED ENDOWMENT (QUASI) IS HELD FOR FUTURE NEEDS OF THE UNIVERSITY PERMANENT ENDOWMENT (SCHOLARSHIP) IS HELD TO FUND SCHOLARSHIPS FOR DESERVING STUDENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Endowment funds intended uses (Part V, line 4)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0603775
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0false
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Jerusalem University College has in no way discriminated on the basis of race. Upon an internal review, Jerusalem University College recognized that they did not have adequate records related to the race of the student body. Since this recognition, Jerusalem University College has begun collecting and storing the racial data.At the time, Jerusalem University College published this report, we had already taken the necessary steps to be in compliance with applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75 - 50, 1975-2 C.B. 587, covering racial nondiscrimination.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Not complied with Sections 4.01-4.05 of Rev. Proc 75-50 (Question 7)
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt02511183
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0COLLEGE COURSES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program services
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt0281479
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt036
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0Middle East and North Africa
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0SCHOLARSHIP AWDS TUITION DISC
IRS990ScheduleF/ForeignIndividualsGrantsGrp/ValuationMethodUsedDesc0Fair market value
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt026
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt02511183
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0JERUSALEM UNIVERSITY COLLEGE MONITORS THE USE OF GRANT FUNDS BY AWARDING GRANTS AS TUITION DISCOUNTS. NO ACTUAL MONEY IS GIVEN TO STUDENTS AND THEREFORE THE MONEY IS NOT SPENT IN OTHER WAYS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Use of grant monitoring procedures (Part I, line 2)
IRS990ScheduleF/TotalEmployeeCnt026
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt02511183
IRS990ScheduleF/TransferToForeignCorpInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,024,899
Liabilities
$379,132
Net assets
$2,645,767
Revenue
$4,207,407
Expenses
$3,651,645
Net income
$555,762
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