Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 6.1% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $375,456 | $508,994 | $884,450 |
| Equipment | $253,966 | $589,476 | $843,442 |
| Other Land Buildings | $20,234 | $273,333 | $293,567 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jeff Evans | Vice Pres of Bus & Inst Relat | - | $81,163 | $47,910 | $129,073 |
| Oliver Hersey | President | FT | $106,000 | $72,000 | $106,000 |
| Dr Bryan Beyer | Chairman | - | $2,650 | - | $2,650 |
| Name | Title |
|---|---|
| Mrs Dianne Benton | Vice Chairman |
| Delaine Blackwell | Board Member |
| Dr Boyd Seevers | Board Member |
| Dr Michael Harbin | Board Member |
| Judge John Mantooth | Board Member |
| Mr Scott Bolinder | Board Member |
| Dr Jr Briggs | Secretary |
| Dr Daniel Sterkenburg | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Middle East and North Africa | Program services | College Courses | 1 | 20 | $1,468,425 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Since the last 990 filing, Jerusalem University College has approved a new Board Policy Manual.”
“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.”
“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.”
“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.”
“The governing documents and financial statements are on file and available to view upon request. The Federal form 990 is also available online.”
“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.”
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 | 382144 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 387250 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 213348 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 114475 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 10670 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10670 |
| IRS990/AllOtherContributionsAmt | 0 | 459356 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JEFFREY M EVANS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9379339099 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1185 WESLEY AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Xenia |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45385 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 64455 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 240070 |
| IRS990/ChangeToOrgDocumentsInd | 0 | true |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 108650 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 108650 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 14768 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 14768 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 459356 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 258657 |
| IRS990/CYInvestmentIncomeAmt | 0 | -97568 |
| IRS990/CYOtherExpensesAmt | 0 | 1579200 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2558519 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 85842 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 996608 |
| IRS990/CYTotalExpensesAmt | 0 | 2834465 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 13866 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2920307 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 86440 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 42596 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 74457 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 74457 |
| IRS990/Desc | 0 | College 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: $258,167.00 |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | INSTITUTE OF HOLY LAND STUDIES |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 512892 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 494313 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1993414 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 134997 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 134997 |
| IRS990/ForeignActivitiesInd | 0 | true |
| IRS990/ForeignCountryCd | 0 | IS |
| IRS990/ForeignFinancialAccountInd | 0 | true |
| IRS990/ForeignOfficeInd | 0 | true |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 60.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | 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 | 72000 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 47910 |
| 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/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | OLIVER HERSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JEFF EVANS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DR BRYAN BEYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR BOYD SEEVERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JUDGE JOHN MANTOOTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DELAINE BLACKWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MR SCOTT BOLINDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DR MICHAEL HARBIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DR JR BRIGGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DR DANIEL STERKENBURG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MRS DIANNE BENTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 106000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 81163 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 2650 |
| 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/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 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/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRES OF BUS & INST RELAT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VICE CHAIRMAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1957 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 258167 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 258657 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 258657 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2920307 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 11125 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11163 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 22288 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | -97568 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | -97568 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1514832 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1306617 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1371803 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 584298 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 649656 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2021459 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | true |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2438928 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2524770 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1926036 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2030457 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5800 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 597954 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 603754 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 13866 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 28687 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 30441 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 72994 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 88619 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 56950 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 145569 |
| IRS990/OtherExpensesGrp/Desc | 0 | FIELD TRIPS |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER SCHOOL |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER ADMIN |
| IRS990/OtherExpensesGrp/Desc | 3 | FOOD SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 35394 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3633 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 395952 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11820 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 136874 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 395952 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 47214 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3633 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 136874 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 248251 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 395178 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 643429 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 46689 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11755 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 58444 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 40516 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 40516 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2558519 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2558519 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 611310 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 139560 |
| IRS990/PYInvestmentIncomeAmt | 0 | 268011 |
| IRS990/PYOtherExpensesAmt | 0 | 661417 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 552107 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -242391 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 872842 |
| IRS990/PYTotalExpensesAmt | 0 | 1673819 |
| IRS990/PYTotalRevenueAmt | 0 | 1431428 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 85842 |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2425390 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 530579 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 643798 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.73000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2045411 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 2572 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1950415 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -97568 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2372845 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | -595445 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2045411 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 268011 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1791445 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 445479 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2372845 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 135921 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1648553 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 75544 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1791445 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 67348 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1764997 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1648553 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 33556 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 150000 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 253966 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 589476 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 843442 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 375456 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 508994 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 884450 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 20234 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 273333 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 293567 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.27000 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | true |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 649656 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | false |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Jerusalem 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/FormAndLineReferenceDesc | 0 | Record maintenances (Questions 4a, 4b, 4c or 4d) |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt | 0 | 20 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt | 0 | 1 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt | 0 | 1468425 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 0 | Middle East and North Africa |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt | 0 | COLLEGE COURSES |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 0 | Program services |
| IRS990ScheduleF/BoycottCountriesInd | 0 | false |
| IRS990ScheduleF/ForeignCorpOwnershipInd | 0 | false |
| IRS990ScheduleF/ForeignPartnershipInd | 0 | false |
| IRS990ScheduleF/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt | 0 | 1614585 |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt | 0 | to fund JUCs campus operation |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt | 0 | Middle East and North Africa |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc | 0 | Book |
| IRS990ScheduleF/InterestInForeignTrustInd | 0 | false |
| IRS990ScheduleF/PassiveForeignInvestmestCoInd | 0 | false |
| IRS990ScheduleF/SubtotalEmployeesCnt | 0 | 20 |
| IRS990ScheduleF/SubtotalOfficesCnt | 0 | 1 |
| IRS990ScheduleF/SubtotalSpentAmt | 0 | 1468425 |
| IRS990ScheduleF/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleF/TotalEmployeeCnt | 0 | 20 |
| IRS990ScheduleF/TotalOfficeCnt | 0 | 1 |
| IRS990ScheduleF/TotalSpentAmt | 0 | 1468425 |
| IRS990ScheduleF/TransferToForeignCorpInd | 0 | false |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 258657 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Educational scholarships and grants |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 41 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc | 0 | Book Value |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/HousingAllowanceOrResidenceInd | 0 | X |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.