Civic Intelligence

Jerusalem University College

990 • Fiscal year 2023 • EIN 36-2392710

Aug 01, 2022 to Jul 31, 2023 • Filed on Jun 07, 2024

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

67th percentile

0.19x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.15x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

42nd percentile

0.6%

Higher net margin than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

89th percentile

$190,416

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

49th percentile

4.0%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

31%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$3,073,706

Up $119,090 (+4.0%) from 2022

Net Assets

Down

$2,481,888

Down $42,882 (-1.7%) from 2022

Liabilities

Up

$591,818

Up $161,972 (+38%) from 2022

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin42nd percentile

Revenue

Up

$3,830,385

Up $910,078 (+31%) from 2022

Expenses

Up

$3,806,012

Up $971,547 (+34%) from 2022

Net Income

Down

$24,373

Down $61,469 (-72%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2023

Assets$3,073,706
Liabilities$591,818
Net Assets$2,481,888
Open 2023 Filing

Operations Trend

Revenue Growth75th 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

2023

Revenue$3,830,385
Expenses$3,806,012
Net Income$24,373
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jun 7, 2024
Return Version
2022v5.0
Gross Receipts
$3,830,385
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 contexts of the biblical world and the Middle East, equipping them for academia, ministry, and global service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,306,617$2,009,558▲ $702,941
Land, Buildings, and Equipment, Net$649,656$821,238▲ $171,582
Cash and Non-Interest-Bearing Accounts$240,070$118,217▼ $121,853
Accounts Receivable$114,475$65,091▼ $49,384
Inventories for Sale or Use-$45,486-
Savings and Temporary Cash Investments$643,798$11,773▼ $632,025
Prepaid Expenses and Deferred Charges-$2,343-
Total Assets$2,954,616$3,073,706▲ $119,090
Liabilities
Accounts Payable and Accrued Expenses$387,250$272,658▼ $114,592
Other Liabilities-$215,115-
Deferred Revenue$42,596$104,045▲ $61,449
Total Liabilities$429,846$591,818▲ $161,972
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,030,457$1,933,924▼ $96,533
Net Assets With Donor Restrictions$494,313$547,964▲ $53,651
Total Net Assets Fund Balance$2,524,770$2,481,888▼ $42,882
Total Liabilities and Net Assets / Fund Balance$2,954,616$3,073,706▲ $119,090

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$447,611$559,136$1,006,747
Equipment$357,018$519,577$876,595
Other Land Buildings$16,609$276,958$293,567

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
2018$1,648,553$75,544▲ $67,348-$1,791,445
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Oliver HerseyPresidentFT$75,000$62,916$137,916
Jeff EvansVice Pres of Bus & Inst RelatFT$85,180$28,330$113,510
Dr Bryan BeyerChairman-$2,520-$2,520

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
$424,614
Program Service Revenue
$3,322,730
Investment Income
$83,041
Other Revenue
$0
All Other Contributions
$424,614
Change in Net Assets
$24,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,250,648
Salaries, Compensation, and Employee Benefits$1,265,029
Grants and Similar Amounts Paid$290,335
Total Fundraising Expense$48,364
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$570,048$235,047$18,892$823,987
Grants to Domestic Individuals$244,930--$244,930
Current Officers, Directors, Trustees, and Key Employees$25,691$145,581-$171,272
Other Employee Benefits$53,774$102,269$9,892$165,935
Other Expenses$159,808$5,585-$159,808
Fees for Services Management$150,602--$150,602
Advertising$63,115$28,776-$91,891
Depreciation Depletion$81,636--$81,636
Travel$17,449$58,092$2,377$77,918
Payroll Taxes$25,991$33,901$1,445$61,337
Foreign Grants$45,405--$45,405
Conferences and Meetings-$42,891-$42,891
Pension Plan Contributions$17,399$21,049$4,050$42,498
Information Technology$7,806$19,514$11,708$39,028
Office Expenses$8,970$19,164-$28,134
Insurance$11,296$6,171-$17,467
Total Functional Expenses$3,039,608$718,040$48,364$3,806,012
International Activity

International Summary

Offices
1
Employees
20
Spending
$2,428,022

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$2,428,022
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
John MonsonFormer TrusteePurchase of mapping materialsNo$77,411
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Severance Pay$201,679
Accrued Vacation Pay$13,436
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Audited financial statements prepared
Yes
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 document retention policy as well as a conflict of interest policy.”

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 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 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

Signing Officer

Name
Jeffrey Evans
Title
Vice Pres Bus I
Phone
9379339099
Signed
2024-06-07
Discuss with paid preparer
Yes

Organization Details

Formed
1957
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
14

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”

Raw XML AppendixShowing 400 of 579 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.

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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03830385
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt011708
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt019514
IRS990/InformationTechnologyGrp/ProgramServicesAmt07806
IRS990/InformationTechnologyGrp/TotalAmt039028
IRS990/InsuranceGrp/ManagementAndGeneralAmt06171
IRS990/InsuranceGrp/ProgramServicesAmt011296
IRS990/InsuranceGrp/TotalAmt017467
IRS990/InventoriesForSaleOrUseGrp/EOYAmt045486
IRS990/InvestmentIncomeGrp/ExclusionAmt083041
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt083041
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01306617
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02009558
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01355671
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0649656
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0821238
IRS990/LandBldgEquipCostOrOtherBssAmt02176909
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 contexts of the biblical world and the Middle East, equipping them for academia, ministry, and global service.
IRS990/MoreThan5000KToIndividualsInd0true
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02524770
IRS990/NetAssetsOrFundBalancesEOYAmt02481888
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02030457
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01933924
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019164
IRS990/OfficeExpensesGrp/ProgramServicesAmt08970
IRS990/OfficeExpensesGrp/TotalAmt028134
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt09892
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0102269
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt053774
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0165935
IRS990/OtherExpensesGrp/Desc0FIELD TRIPS
IRS990/OtherExpensesGrp/Desc1OTHER SCHOOL
IRS990/OtherExpensesGrp/Desc2OTHER ADMIN
IRS990/OtherExpensesGrp/Desc3FOOD SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05585
IRS990/OtherExpensesGrp/ProgramServicesAmt01093191
IRS990/OtherExpensesGrp/ProgramServicesAmt1462497
IRS990/OtherExpensesGrp/ProgramServicesAmt2159808
IRS990/OtherExpensesGrp/TotalAmt01093191
IRS990/OtherExpensesGrp/TotalAmt1462497
IRS990/OtherExpensesGrp/TotalAmt25585
IRS990/OtherExpensesGrp/TotalAmt3159808
IRS990/OtherLiabilitiesGrp/EOYAmt0215115
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018892
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0235047
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0570048
IRS990/OtherSalariesAndWagesGrp/TotalAmt0823987
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01445
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt033901
IRS990/PayrollTaxesGrp/ProgramServicesAmt025991
IRS990/PayrollTaxesGrp/TotalAmt061337
IRS990/PensionPlanContributionsGrp/FundraisingAmt04050
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021049
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt017399
IRS990/PensionPlanContributionsGrp/TotalAmt042498
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02343
IRS990/PriorPeriodAdjustmentsAmt0-67254
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03322730
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03322730
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0459356
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0258657
IRS990/PYInvestmentIncomeAmt0-97568
IRS990/PYOtherExpensesAmt01579200
IRS990/PYProgramServiceRevenueAmt02558519
IRS990/PYRevenuesLessExpensesAmt085842
IRS990/PYSalariesCompEmpBnftPaidAmt0996608
IRS990/PYTotalExpensesAmt02834465
IRS990/PYTotalRevenueAmt02920307
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt024373
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03322730
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0643798
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011773
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/BoardDesignatedBalanceEOYPct00.73000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0-2176
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01950415
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt071200
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02187982
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0-81150
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt083041
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02045411
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02572
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01950415
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-97568
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02372845
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0-595445
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02045411
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0268011
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01791445
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0445479
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02372845
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0135921
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01648553
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt075544
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01791445
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt067348
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0357018
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0519577
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0876595
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0447611
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0559136
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01006747
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016609
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0276958
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0293567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0201679
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SEVERANCE PAY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION PAY
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.18000
IRS990ScheduleD/RelatedOrgListSchRInd0true
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.09000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0821238
IRS990ScheduleD/TotalLiabilityAmt0215115
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 basis admissions and hiring practices on qualification, confidence and merit without regard to race, color, national origin, sex, age, disability or any other legally other protected status.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances (Questions 4a, 4b, 4c or 4d)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt020
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt02428022
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0COLLEGE COURSES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program services
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt045405
IRS990ScheduleF/ForeignIndividualsGrantsGrp/DescriptionOfNonCashAsstTxt0not applicable
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0Scholarships
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt07
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0Middle East and North Africa
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0Financial Aid
IRS990ScheduleF/ForeignIndividualsGrantsGrp/ValuationMethodUsedDesc0Book
IRS990ScheduleF/ForeignPartnershipInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,073,706
Liabilities
$591,818
Net assets
$2,481,888
Revenue
$3,830,385
Expenses
$3,806,012
Net income
$24,373
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