Civic Intelligence

Jerusalem University College

990 • Fiscal year 2022 • EIN 36-2392710

Aug 01, 2021 to Jul 31, 2022 • Filed on Jan 16, 2023

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

63rd percentile

0.15x

Higher debt load relative to assets than 63% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.15x

Higher debt load relative to revenue than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

42nd percentile

2.9%

Higher net margin than 42% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$178,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

51st percentile

1.6%

Faster asset growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

91st percentile

104%

Faster revenue growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,954,616

Up $47,104 (+1.6%) from 2021

Net Assets

Up

$2,524,770

Up $85,842 (+3.5%) from 2021

Liabilities

Down

$429,846

Down $38,738 (-8.3%) from 2021

Revenue

Up

$2,920,307

Up $1,488,879 (+104%) from 2021

Expenses

Up

$2,834,465

Up $1,160,646 (+69%) from 2021

Net Income

Up

$85,842

Up $328,233 (+135%) from 2021

Historical Trend

Balance Sheet Trend

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

2022

Assets$2,954,616
Liabilities$429,846
Net Assets$2,524,770

Operations Trend

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

2022

Revenue$2,920,307
Expenses$2,834,465
Net Income$85,842
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Jan 16, 2023
Return Version
2021v4.2
Gross Receipts
$2,920,307
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

As a Christian educational institution located in Jerusalem, the mission of Jerusalem Univerisity College is to deepen understanding of the Bible in its geographical and cultural settings and to connect students to the Middle East.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,514,832$1,306,617▼ $208,215
Land, Buildings, and Equipment, Net$584,298$649,656▲ $65,358
Savings and Temporary Cash Investments$530,579$643,798▲ $113,219
Cash and Non-Interest-Bearing Accounts$64,455$240,070▲ $175,615
Accounts Receivable$213,348$114,475▼ $98,873
Total Assets$2,907,512$2,954,616▲ $47,104
Liabilities
Accounts Payable and Accrued Expenses$382,144$387,250▲ $5,106
Deferred Revenue$86,440$42,596▼ $43,844
Total Liabilities$468,584$429,846▼ $38,738
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,926,036$2,030,457▲ $104,421
Net Assets With Donor Restrictions$512,892$494,313▼ $18,579
Total Net Assets Fund Balance$2,438,928$2,524,770▲ $85,842
Total Liabilities and Net Assets / Fund Balance$2,907,512$2,954,616▲ $47,104

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$375,456$508,994$884,450
Equipment$253,966$589,476$843,442
Other Land Buildings$20,234$273,333$293,567

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
2018$1,648,553$75,544▲ $67,348-$1,791,445
2017$1,764,997-▲ $33,556$150,000$1,648,553
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff EvansVice Pres of Bus & Inst Relat-$81,163$47,910$129,073
Oliver HerseyPresidentFT$106,000$72,000$106,000
Dr Bryan BeyerChairman-$2,650-$2,650

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
Dr Jr BriggsSecretary
Dr Daniel SterkenburgTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$459,356
Program Service Revenue
$2,558,519
Investment Income
$-97,568
Other Revenue
$0
All Other Contributions
$459,356
Change in Net Assets
$85,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,579,200
Salaries, Compensation, and Employee Benefits$996,608
Grants and Similar Amounts Paid$258,657
Total Fundraising Expense$13,866
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$395,178$248,251-$643,429
Occupancy$597,954$5,800-$603,754
Grants to Domestic Individuals$258,657--$258,657
Other Employee Benefits$56,950$88,619-$145,569
Other Expenses$136,874$3,633-$136,874
Fees for Services Management-$134,997-$134,997
Current Officers, Directors, Trustees, and Key Employees-$108,650-$108,650
Depreciation Depletion$74,457--$74,457
Office Expenses$30,441$28,687$13,866$72,994
Travel$12,213$49,386-$61,599
Payroll Taxes$11,755$46,689-$58,444
Pension Plan Contributions-$40,516-$40,516
Insurance$11,163$11,125-$22,288
Conferences and Meetings-$14,768-$14,768
Advertising-$10,670-$10,670
Total Functional Expenses$1,993,414$827,185$13,866$2,834,465
International Activity

International Summary

Offices
1
Employees
20
Spending
$1,468,425

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 Courses120$1,468,425
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
Backup withholding compliance
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
Yes
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

Organizational document changes Part VI line 4

Since the last 990 filing, Jerusalem University College has approved a new Board Policy Manual.

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.

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 ATS, ABHS, and CCCU universities and colleges 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 ATS, ABHE, and CCCU universities and colleges of similar size and revenue.

Governing documents etc available to public Part VI line 19

The governing documents and financial statements 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
1185 WESLEY AVENUE, Xenia, OH 45385
Doing Business As
Institute of Holy Land Studies

Signing Officer

Name
Jeffrey Evans
Title
Vice Pres Bus I
Phone
9379339099
Signed
2023-01-16
Discuss with paid preparer
Yes

Organization Details

Formed
1957
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
13

Preparer

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

Additional Explanations

Audited by an independent accountant Part XII line 2B

Jerusalem University College is receiving an independent audit of the fiscal year 2022 financial statements in this 990, but the audit was not complete at the time of this return submission.

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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/OtherEmployeeBenefitsGrp/ProgramServicesAmt056950
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IRS990/OtherExpensesGrp/Desc1OTHER SCHOOL
IRS990/OtherExpensesGrp/Desc2OTHER ADMIN
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0248251
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IRS990/PensionPlanContributionsGrp/TotalAmt040516
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
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IRS990/RelatedEntityInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02572
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01950415
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-97568
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02372845
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0-595445
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02045411
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0268011
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01791445
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0445479
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02372845
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0135921
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01648553
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt075544
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01791445
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt067348
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01764997
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01648553
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt033556
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0150000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0253966
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0589476
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0843442
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0375456
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0508994
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0884450
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020234
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0293567
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0649656
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
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/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0false
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Jerusalem University Colleges practices are in alignment with its non-discrimination policy as published on its website. Jerusalem University College bases admissions and hiring practices on qualification, confidence, and merit without regard to race, color, national origin, sex, age, disability, or any other legally protected status. It does not keep record of the race of any of its students, faculty, or staff.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances (Questions 4a, 4b, 4c or 4d)
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0COLLEGE COURSES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program services
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt01614585
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0to fund JUCs campus operation
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Middle East and North Africa
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0Book
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt020
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt01468425
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt020
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt01468425
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0258657
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Educational scholarships and grants
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt041
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Book Value
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true

Document Assets

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Filings

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