Civic Intelligence

Beulah Heights University Incorporated

990 • Fiscal year 2018 • EIN 58-6055244

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 07, 2019

Organization ProfileWWW.BEULAH.ORG
892 Berne Street SEAtlanta, GA 30316

(404) 627-2681

Siviq Scores

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

Liabilities / Assets

75th percentile

0.47x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

69th percentile

0.41x

Higher debt load relative to revenue than 69% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

23rd percentile

-5.6%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$193,725

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

12th percentile

-8.8%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$4,444,950

Down $428,380 (-8.8%) from 2017

Net Assets

Down

$2,347,026

Down $288,332 (-11%) from 2017

Liabilities

Down

$2,097,924

Down $140,048 (-6.3%) from 2017

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin23rd percentile

Revenue

Down

$5,169,945

Down $683,817 (-12%) from 2017

Expenses

Down

$5,458,277

Down $390,573 (-6.7%) from 2017

Net Income

Down

-$288,332

Down $293,244 (-5970%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,821,053Liabilities 2010: $3,181,082Net Assets 2010: $2,639,9712010Assets 2011: $6,012,850Liabilities 2011: $3,226,659Net Assets 2011: $2,786,1912011Assets 2012: $6,321,806Liabilities 2012: $3,316,641Net Assets 2012: $3,005,1652012Assets 2013: $6,489,519Liabilities 2013: $3,329,619Net Assets 2013: $3,159,9002013Assets 2015: $6,159,314Liabilities 2015: $3,082,577Net Assets 2015: $3,076,7372015Assets 2016: $5,775,794Liabilities 2016: $2,662,031Net Assets 2016: $3,113,7632016Assets 2017: $4,873,330Liabilities 2017: $2,237,972Net Assets 2017: $2,635,3582017Assets 2018: $4,444,950Liabilities 2018: $2,097,924Net Assets 2018: $2,347,0262018Assets 2019: $4,010,761Liabilities 2019: $2,014,524Net Assets 2019: $1,996,2372019Assets 2020: $4,248,322Liabilities 2020: $2,249,912Net Assets 2020: $1,998,4102020Assets 2021: $4,161,246Liabilities 2021: $1,391,559Net Assets 2021: $2,769,6872021Assets 2022: $3,163,310Liabilities 2022: $664,653Net Assets 2022: $2,498,6572022Assets 2023: $2,784,762Liabilities 2023: $908,270Net Assets 2023: $1,876,4922023Assets 2024: $2,798,831Liabilities 2024: $765,300Net Assets 2024: $2,033,5312024

Highlighted filing

2018

Assets$4,444,950
Liabilities$2,097,924
Net Assets$2,347,026
Open 2018 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,939,2402010Revenue 2011: $5,389,473Expenses 2011: $5,254,539Net Income 2011: $134,9342011Expenses 2012: $5,503,6582012Expenses 2013: $5,134,6502013Revenue 2015: $4,611,860Expenses 2015: $4,585,484Net Income 2015: $26,3762015Revenue 2016: $5,403,118Expenses 2016: $5,366,092Net Income 2016: $37,0262016Revenue 2017: $5,853,762Expenses 2017: $5,848,850Net Income 2017: $4,9122017Revenue 2018: $5,169,945Expenses 2018: $5,458,277Net Income 2018: -$288,3322018Revenue 2019: $4,485,141Expenses 2019: $4,835,930Net Income 2019: -$350,7892019Revenue 2020: $4,712,741Expenses 2020: $4,710,568Net Income 2020: $2,1732020Revenue 2021: $5,943,784Expenses 2021: $4,922,342Net Income 2021: $1,021,4422021Revenue 2022: $4,462,111Expenses 2022: $4,733,141Net Income 2022: -$271,0302022Revenue 2023: $4,484,053Expenses 2023: $5,106,062Net Income 2023: -$622,0092023Revenue 2024: $4,432,766Expenses 2024: $5,259,556Net Income 2024: -$826,7902024

Highlighted filing

2018

Revenue$5,169,945
Expenses$5,458,277
Net Income-$288,332
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 7, 2019
Return Version
2017v2.3
Gross Receipts
$5,569,062
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,577,387$3,283,192▼ $294,195
Cash and Non-Interest-Bearing Accounts$959,482$561,951▼ $397,531
Accounts Receivable$267,224$457,301▲ $190,077
Prepaid Expenses and Deferred Charges$33,374$114,551▲ $81,177
Total Assets$4,873,330$4,444,950▼ $428,380
Other Assets Total$35,863$27,955▼ $7,908
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,442,371--
Unsecured Notes Loans Payable-$1,370,758-
Other Liabilities$561,769$624,719▲ $62,950
Accounts Payable and Accrued Expenses$233,832$102,447▼ $131,385
Total Liabilities$2,237,972$2,097,924▼ $140,048
Net Assets / Fund Balance
Unrestricted Net Assets$2,635,358$2,347,026▼ $288,332
Total Net Assets Fund Balance$2,635,358$2,347,026▼ $288,332
Total Liabilities and Net Assets / Fund Balance$4,873,330$4,444,950▼ $428,380

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,396,729$2,859,484$5,256,213
Leasehold Improvements$526,657$2,586,184$3,112,841
Equipment-$413,423$413,423
Land$359,806-$359,806
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dr Benson M KaranjaUniversity PFT$193,725$193,725
Dr Benson M KaranjaUniversity President-$193,725$193,725
Peter KaranjaVP of OperatFT$83,405$83,405
Mark HardgroveEx. Director of SFT$77,298$77,298
Dr Wes WilsonVP and DeanPT$27,345$27,345
Dr James KeillerSenior AdvisPT$13,985$13,985

Board Members and Trustees

NameTitle
Bishop Paul S MortonTrustee
Dr Collette GunbyTrustee
Dr Cynthia HaleTrustee
Dr Samuel R ChandTrustee
Pastor Marlin D HarrisTrustee
Pastor Shell OsbonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$77,550
Program Service Revenue
$4,969,522
Investment Income
$107,183
Other Revenue
$15,690
All Other Contributions
$77,550
Change in Net Assets
$-288,332

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,169,945
Total Revenue per Audited Statements
$5,169,945
Total Revenue per Form 990
$5,169,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,870,999
Other Expenses$1,587,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,270,519$756,840-$3,027,359
Other Employee Benefits$396,290$51,590-$447,880
Current Officers, Directors, Trustees, and Key Employees$351,182$44,578-$395,760
Occupancy-$232,287-$232,287
Depreciation Depletion-$231,995-$231,995
Interest-$89,018-$89,018
Advertising-$16,982-$16,982
Other Expenses$12,278--$12,278
Total Functional Expenses$4,034,987$1,423,290$0$5,458,277

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,458,277
Total Expenses per Audited Statements$5,458,277
Total Expenses per Form 990$5,458,277
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
Peter KaranjaSonVp of OperationsNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$362,049
Due to Doe$128,690
Unearned Tuition$93,699
Capital Lease Obligations$27,963
Refunds Payable$12,318
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Peter karanja dr benson karanja vp operation president father/son”

Form 990, Page 6, Part VI, Line 7A

“The president of the university, dr. Benson karanja, asks individuals to join the board. The board then votes to admit the new member.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is emailed to all board members for review and approval before the filing of the return”

Form 990, Page 6, Part VI, Line 12C

“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.”

Form 990, Page 6, Part VI, Line 15A

“The compensation for dr benson karanja is determined and approved by the board”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Beulah Heights University Inc
EIN
58-6055244
Phone
4046272681
Address
892 BERNE STREET SE, ATLANTA, GA 30316

Signing Officer

Name
Dr Benson M Karanja
Title
University President
Phone
4046272681
Signed
2019-01-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Benson M Karanja
Formed
1918
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
7
Employees
135

Preparer

Firm
R Michael Labounty & Associates
Address
2750 BUFORD HWY STE 247, ATLANTA, GA 30324
Preparer
Lisa H Dial
Phone
4046366272
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The institution is exempt from federal income tax under provisions of section 501(c)(3) of the internal revenue service code, and classified by the internal revenue service as an organization other than a private foundation. In the opinion of management, the institution continues to operate as a tax-exempt organization and, accordingly, no provisions for federal and state income taxes have been recorded in the financial statements. The financial accounting standards board has issued an interpretation clarifying when an uncertainty in income taxes should be recognized or disclosed in the institution's financial statements. The institution 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 (2014-2017).”

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IRS990/OtherExpensesGrp/ProgramServicesAmt227565
IRS990/OtherExpensesGrp/ProgramServicesAmt312278
IRS990/OtherExpensesGrp/TotalAmt0793897
IRS990/OtherExpensesGrp/TotalAmt1183256
IRS990/OtherExpensesGrp/TotalAmt227565
IRS990/OtherExpensesGrp/TotalAmt312278
IRS990/OtherLiabilitiesGrp/BOYAmt0561769
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015690
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015690
IRS990/OtherRevenueTotalAmt015690
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0756840
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02270519
IRS990/OtherSalariesAndWagesGrp/TotalAmt03027359
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033374
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0114551
IRS990/PrincipalOfficerNm0DR BENSON M KARANJA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION, ROOM & BOARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04969522
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04969522
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0102967
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt02846660
IRS990/PYOtherRevenueAmt01418360
IRS990/PYProgramServiceRevenueAmt04332435
IRS990/PYRevenuesLessExpensesAmt04912
IRS990/PYSalariesCompEmpBnftPaidAmt03002190
IRS990/PYTotalExpensesAmt05848850
IRS990/PYTotalRevenueAmt05853762
IRS990/ReconcilationRevenueExpnssAmt0-288332
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0413423
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0413423
IRS990ScheduleD/ExpensesSubtotalAmt05458277
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0359806
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0359806
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0526657
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02586184
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03112841
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02396729
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02859484
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05256213
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0362049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1128690
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt293699
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt327963
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt412318
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO DOE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEARNED TUITION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CAPITAL LEASE OBLIGATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4REFUNDS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt05169945
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INSTITUTION IS EXEMPT FROM FEDERAL INCOME TAX UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE, AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. IN THE OPINION OF MANAGEMENT, THE INSTITUTION CONTINUES TO OPERATE AS A TAX-EXEMPT ORGANIZATION AND, ACCORDINGLY, NO PROVISIONS FOR FEDERAL AND STATE INCOME TAXES HAVE BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE FINANCIAL ACCOUNTING STANDARDS BOARD HAS ISSUED AN INTERPRETATION CLARIFYING WHEN AN UNCERTAINTY IN INCOME TAXES SHOULD BE RECOGNIZED OR DISCLOSED IN THE INSTITUTION'S FINANCIAL STATEMENTS. THE INSTITUTION 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 (2014-2017).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03283192
IRS990ScheduleD/TotalExpensesPerForm990Amt05458277
IRS990ScheduleD/TotalLiabilityAmt0624719
IRS990ScheduleD/TotalRevenuePerForm990Amt05169945
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05169945
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05458277
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/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BEULAH 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.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/FirstClassOrCharterTravelInd0X
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0193725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR BENSON M KARANJA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0UNIVERSITY PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0193725
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0PETER KARANJA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0VP OF OPERATIONS
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PETER 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.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PETER KARANJA DR BENSON KARANJA VP OPERATION PRESIDENT FATHER/SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT OF THE UNIVERSITY, DR. BENSON KARANJA, ASKS INDIVIDUALS TO JOIN THE BOARD. THE BOARD THEN VOTES TO ADMIT THE NEW MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS EMAILED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE THE FILING OF THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BEULAH 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/ExplanationTxt4THE COMPENSATION FOR DR BENSON KARANJA IS DETERMINED AND APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt04444950
IRS990/TotalAssetsGrp/BOYAmt04873330
IRS990/TotalAssetsGrp/EOYAmt04444950
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt077550
IRS990/TotalEmployeeCnt0135
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01423290
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04034987
IRS990/TotalFunctionalExpensesGrp/TotalAmt05458277
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02237972
IRS990/TotalLiabilitiesEOYAmt02097924
IRS990/TotalLiabilitiesGrp/BOYAmt02237972
IRS990/TotalLiabilitiesGrp/EOYAmt02097924
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02635358
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02347026
IRS990/TotalProgramServiceExpensesAmt04034987
IRS990/TotalProgramServiceRevenueAmt04969522
IRS990/TotalReportableCompFromOrgAmt0395758
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05092395
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05169945
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04873330
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04444950
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02635358
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02347026
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01370758
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0806 BLACK DIAMOND DRIVE
IRS990/USAddress/CityNm0MCDONOUGH
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030253
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt07

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,444,950
Liabilities
$2,097,924
Net assets
$2,347,026
Revenue
$5,169,945
Expenses
$5,458,277
Net income
-$288,332
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.77$2.03$4.43$5.26$0.83
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$0.91$1.88$4.48$5.11$0.62
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$0.66$2.50$4.46$4.73$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$1.39$2.77$5.94$4.92$1.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.25$2.25$2.00$4.71$4.71$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$2.01$2.00$4.49$4.84$0.35
2018Detailed filing. Detailed filing data is available for this year.$4.44$2.10$2.35$5.17$5.46$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.87$2.24$2.64$5.85$5.85$0.00
2016Detailed filing. Detailed filing data is available for this year.$5.78$2.66$3.11$5.40$5.37$0.04
2015Detailed filing. Detailed filing data is available for this year.$6.16$3.08$3.08$4.61$4.59$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.49$3.33$3.16$5.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.32$3.32$3.01$5.50
2011Summary only. Only limited summary data is available for this year.$6.01$3.23$2.79$5.39$5.25$0.13
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.82$3.18$2.64$4.94