Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
990 • Fiscal year 2017 • EIN 58-6055244
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 5.4% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Down$4,873,330
Down $902,464 (-16%) from 2016
Net Assets
Down$2,635,358
Down $478,405 (-15%) from 2016
Liabilities
Down$2,237,972
Down $424,059 (-16%) from 2016
Revenue
Up$5,853,762
Up $450,644 (+8.3%) from 2016
Expenses
Up$5,848,850
Up $482,758 (+9.0%) from 2016
Net Income
Down$4,912
Down $32,114 (-87%) from 2016
The mission of Beulah Heights University is to develop relevant Christian leaders for the ministry and marketplace.
The mission of beulah heights university is to develop relevant christian leaders in the ministry and marketplace
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,977,428 | $3,577,387 | ▼ $400,041 |
| Cash and Non-Interest-Bearing Accounts | $168,306 | $959,482 | ▲ $791,176 |
| Pledges and Grants Receivable | $489,318 | - | - |
| Accounts Receivable | $1,108,285 | $267,224 | ▼ $841,061 |
| Prepaid Expenses and Deferred Charges | $30,957 | $33,374 | ▲ $2,417 |
| Other Notes and Loans Receivable, Net | $1,500 | - | - |
| Total Assets | $5,775,794 | $4,873,330 | ▼ $902,464 |
| Other Assets Total | - | $35,863 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,710,707 | $1,442,371 | ▼ $268,336 |
| Other Liabilities | $674,636 | $561,769 | ▼ $112,867 |
| Accounts Payable and Accrued Expenses | $276,688 | $233,832 | ▼ $42,856 |
| Total Liabilities | $2,662,031 | $2,237,972 | ▼ $424,059 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,113,763 | $2,635,358 | ▼ $478,405 |
| Total Net Assets Fund Balance | $3,113,763 | $2,635,358 | ▼ $478,405 |
| Total Liabilities and Net Assets / Fund Balance | $5,775,794 | $4,873,330 | ▼ $902,464 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $7,039,514 | - | $7,039,514 |
| Equipment | $1,559,973 | $413,423 | $1,973,396 |
| Land | $359,806 | - | $359,806 |
| Other Land Buildings | $-2,849,407 | $2,849,407 | - |
| Leasehold Improvements | $-2,532,499 | $2,532,499 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Benson M Karanja | University P | FT | $175,340 | $138,035 | $313,375 |
| Dr Benson M Karanja | University President | - | $175,340 | $138,035 | $313,375 |
| Peter Karanja | VP of Operat | FT | $77,743 | - | $77,743 |
| Mark Hardgrove | Ex. Director of S | FT | $63,096 | - | $63,096 |
| Dr James Keiller | Senior Advis | FT | $10,391 | $23,609 | $34,000 |
| Name | Title |
|---|---|
| Bishop Paul S Morton | Trustee |
| Dr Collette Gunby | Trustee |
| Dr Cynthia Hale | Trustee |
| Dr Samuel R Chand | Trustee |
| Pastor Marlin D Harris | Trustee |
| Pastor Shell Osbon | Trustee |
| Dr Wes Wilson | VP and Dean |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,002,190 |
| Other Expenses | $2,846,660 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,628,490 | $500,012 | - | $2,128,502 |
| Other Employee Benefits | $223,171 | $256,374 | - | $479,545 |
| Occupancy | - | $347,625 | - | $347,625 |
| Depreciation Depletion | - | $272,018 | - | $272,018 |
| Current Officers, Directors, Trustees, and Key Employees | $192,343 | $60,740 | - | $253,083 |
| Payroll Taxes | $96,773 | $44,287 | - | $141,060 |
| Interest | - | $72,521 | - | $72,521 |
| Other Expenses | $39,476 | $1,696,055 | - | $39,476 |
| All Other Expenses | $26,488 | - | - | $26,488 |
| Advertising | - | $7,500 | - | $7,500 |
| Total Functional Expenses | $2,591,718 | $3,257,132 | $0 | $5,848,850 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $5,848,850 |
| Total Expenses per Audited Statements | $5,848,850 |
| Total Expenses per Form 990 | $5,848,850 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Peter Karanja | Son | Vp of Operations | No | - |
| Liability | Amount |
|---|---|
| Line of Credit | $250,000 |
| Due to Doe | $194,750 |
| Unearned Tuition | $82,574 |
| Capital Lease Obligations | $34,445 |
“Peter karanja dr benson karanja vp operation president father/son”
“The president of the university, dr. Benson karanja, asks individuals to join the board. The board then votes to admit the new member.”
“The form 990 is emailed to all board members for review and approval before the filing of the return”
“Beulah heights university strictly follows the conflict of interest guidelines as prescribed by tracs, the accrediting agency. No more than one voting member of the board can be a paid employee of the university. No family members of the president can be a voting member of the board. The president cannot serve as the chair of the board or any of its executive or nominating committees. All related party transactions are presented to the board during all board meetings.”
“The compensation for dr benson karanja is determined and approved by the board”
“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request”
“The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. The organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). Income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. For the year ended june 30, 2017, the organization did not have any unrelated business income and, accordingly, no unrelated business income tax. The financial accounting standards board has issued an interpretation clarifying when an uncertainty in income taxes should be recognized or disclosed in the organization's financial statements. The organization has reviewed its tax positions and has determined that there are no tax uncertainties requiring recognition or disclosure for the years open to potential irs examination (2013-2016).”
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 | 276688 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 233832 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1108285 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 267224 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF BEULAH HEIGHTS UNIVERSITY IS TO DEVELOP RELEVANT CHRISTIAN LEADERS IN THE MINISTRY AND MARKETPLACE |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 7500 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7500 |
| IRS990/AllOtherContributionsAmt | 0 | 102967 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 26488 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 26488 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DR BENSON KARANJA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4046272681 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 892 BERNE STREET SE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ATLANTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30316 |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 168306 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 959482 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 60740 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 192343 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 253083 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 102967 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 2846660 |
| IRS990/CYOtherRevenueAmt | 0 | 1418360 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4332435 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 4912 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3002190 |
| IRS990/CYTotalExpensesAmt | 0 | 5848850 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5853762 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 272018 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 272018 |
| IRS990/Desc | 0 | THE INSTITUTION SEEKS TO TRAIN FAITH LEADERS AND PRACTITIONERS TO DEVELOP URBAN AND GLOBAL ECONOMIC INITIATIVES IN THEIR COMMUNITIES BY CREATING CUTTING EDGE MODELS OF FAITH BASED COMMUNITY ECONOMIC DEVELOPMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 45 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2591718 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| 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/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/OtherCompensationAmt | 0 | 138035 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| 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 | 23609 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR BENSON M KARANJA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR SAMUEL R CHAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DR COLLETTE GUNBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR CYNTHIA HALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PASTOR MARLIN D HARRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PASTOR SHELL OSBON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BISHOP PAUL S MORTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PETER KARANJA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARK HARDGROVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DR JAMES KEILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DR WES WILSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 175340 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 77743 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 63096 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 10391 |
| 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 | UNIVERSITY P |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VP OF OPERAT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EX. DIR OF S |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SENIOR ADVIS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VP AND DEAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1918 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 150000 |
| IRS990/GrossReceiptsAmt | 0 | 6003762 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 72521 |
| IRS990/InterestGrp/TotalAmt | 0 | 72521 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5795329 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3977428 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3577387 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9372716 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 150000 |
| 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 | THE MISSION OF BEULAH HEIGHTS UNIVERSITY IS TO DEVELOP RELEVANT CHRISTIAN LEADERS IN THE MINISTRY AND MARKETPLACE |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1710707 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1442371 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3113763 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2635358 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 347625 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 347625 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 35863 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 256374 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 223171 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 479545 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMIN - OTHER |
| IRS990/OtherExpensesGrp/Desc | 1 | STUDENT SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | INSTRUCTIONAL - OTHER |
| IRS990/OtherExpensesGrp/Desc | 3 | ADMISSIONS - OTHER |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1696055 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 253759 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 131218 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 39476 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1696055 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 253759 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 131218 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 39476 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 674636 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 561769 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | GAIN ON SALE OF ASSETS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1385367 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 32993 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1385367 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 32993 |
| IRS990/OtherRevenueTotalAmt | 0 | 1418360 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 500012 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1628490 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2128502 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1500 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 44287 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 96773 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 141060 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 489318 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 30957 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 33374 |
| IRS990/PrincipalOfficerNm | 0 | DR BENSON M KARANJA |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -483317 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION, ROOM & BOARD |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED JUNE 30, 2017, THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE FINANCIAL ACCOUNTING STANDARDS BOARD HAS ISSUED AN INTERPRETATION CLARIFYING WHEN AN UNCERTAINTY IN INCOME TAXES SHOULD BE RECOGNIZED OR DISCLOSED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO TAX UNCERTAINTIES REQUIRING RECOGNITION OR DISCLOSURE FOR THE YEARS OPEN TO POTENTIAL IRS EXAMINATION (2013-2016). |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | BEULAH HEIGHTS UNIVERSITY HAS ADOPTED AND WILL ENDORSE PRACTICES WHICH PROVIDE FOR THE UNIVERSITY AND ITS EMPLOYEES AND STUDENTS PROHIBITION OF DISCRIMINATION. ON THE BASIS OF GENDER, MARITIAL STATUS, POLITICAL, BELIEF OR AFFILIATION, AGE, RACE, COLOR, NATIONAL ORIGIN, OR DISABILITY. THIS POLICY IS PUBLICIZED ON OUR WEBSITE, STUDENT HANDBOOK AND GENERAL CATALOG. |
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| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | PETER KARANJA IS DR. BENSON KARANJA'S SON. PETER SERVES AS THE ORGANIZATION'S VICE PRESIDENT OF OPERATIONS. THE BOARD HAS APPROVED HIS EMPLOYMENT AND BELIEVE THERE IS NO EXCESS BENEFIT INVOLVED IN HIS COMPENSATION. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PETER KARANJA DR BENSON KARANJA VP OPERATION PRESIDENT FATHER/SON |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE PRESIDENT OF THE UNIVERSITY, DR. BENSON KARANJA, ASKS INDIVIDUALS TO JOIN THE BOARD. THE BOARD THEN VOTES TO ADMIT THE NEW MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS EMAILED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE THE FILING OF THE RETURN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BEULAH HEIGHTS UNIVERSITY STRICTLY FOLLOWS THE CONFLICT OF INTEREST GUIDELINES AS PRESCRIBED BY TRACS, THE ACCREDITING AGENCY. NO MORE THAN ONE VOTING MEMBER OF THE BOARD CAN BE A PAID EMPLOYEE OF THE UNIVERSITY. NO FAMILY MEMBERS OF THE PRESIDENT CAN BE A VOTING MEMBER OF THE BOARD. THE PRESIDENT CANNOT SERVE AS THE CHAIR OF THE BOARD OR ANY OF ITS EXECUTIVE OR NOMINATING COMMITTEES. ALL RELATED PARTY TRANSACTIONS ARE PRESENTED TO THE BOARD DURING ALL BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE COMPENSATION FOR DR BENSON KARANJA IS DETERMINED AND APPROVED BY THE BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.