Civic Intelligence

Beulah Heights University Incorporated

990 • Fiscal year 2019 • EIN 58-6055244

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 24, 2020

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

77th percentile

0.50x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.45x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

21st percentile

-7.8%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$203,777

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

9th percentile

-9.8%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$4,010,761

Down $434,189 (-9.8%) from 2018

Net Assets

Down

$1,996,237

Down $350,789 (-15%) from 2018

Liabilities

Down

$2,014,524

Down $83,400 (-4.0%) from 2018

Revenue

Down

$4,485,141

Down $684,804 (-13%) from 2018

Expenses

Down

$4,835,930

Down $622,347 (-11%) from 2018

Net Income

Down

-$350,789

Down $62,457 (-22%) from 2018

Historical Trend

Balance Sheet Trend

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

2019

Assets$4,010,761
Liabilities$2,014,524
Net Assets$1,996,237

Operations Trend

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

2019

Revenue$4,485,141
Expenses$4,835,930
Net Income-$350,789
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 24, 2020
Return Version
2018v3.2
Gross Receipts
$5,227,277
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$3,283,192$2,543,294▼ $739,898
Accounts Receivable$457,301$662,685▲ $205,384
Cash and Non-Interest-Bearing Accounts$561,951$450,873▼ $111,078
Investments in Publicly Traded Securities-$260,582-
Prepaid Expenses and Deferred Charges$114,551$75,374▼ $39,177
Total Assets$4,444,950$4,010,761▼ $434,189
Other Assets Total$27,955$17,953▼ $10,002
Liabilities
Unsecured Notes Loans Payable$1,370,758$1,295,690▼ $75,068
Other Liabilities$624,719$477,602▼ $147,117
Accounts Payable and Accrued Expenses$102,447$241,232▲ $138,785
Total Liabilities$2,097,924$2,014,524▼ $83,400
Net Assets / Fund Balance
Unrestricted Net Assets$2,347,026$1,996,237▼ $350,789
Total Net Assets Fund Balance$2,347,026$1,996,237▼ $350,789
Total Liabilities and Net Assets / Fund Balance$4,444,950$4,010,761▼ $434,189

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,658,513$2,579,161$4,237,674
Leasehold Improvements$472,975$2,636,186$3,109,161
Equipment-$413,423$413,423
Land$411,806-$411,806
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Benson M KaranjaUniversity PFT$203,777$203,777
Dr Benson M KaranjaUniversity President-$203,777$203,777

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$185,629
Program Service Revenue
$4,015,401
Investment Income
$264,364
Other Revenue
$19,747
All Other Contributions
$185,629
Change in Net Assets
$-350,789

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,485,141
Total Revenue per Audited Statements
$4,485,141
Total Revenue per Form 990
$4,485,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,206,997
Other Expenses$1,628,933
Total Fundraising Expense$347,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,723,756$861,878$287,293$2,872,927
Other Employee Benefits$200,442$100,221$33,407$334,070
Office Expenses$133,094$163,852-$296,946
Occupancy$44,647$189,431-$234,078
Travel$199,896--$199,896
Advertising$162,576$6,656$27,142$196,374
Depreciation Depletion-$185,707-$185,707
Information Technology$118,582$60,542-$179,124
Fees for Services Other$39,276$124,405-$163,681
Interest-$83,094-$83,094
Insurance-$51,954-$51,954
Other Expenses$5,059$16,351-$5,059
Total Functional Expenses$2,643,997$1,844,091$347,842$4,835,930

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,835,930
Total Expenses per Audited Statements$4,835,930
Total Expenses per Form 990$4,835,930
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$62,630
Unearned Tuition$24,249
Capital Lease Obligations$14,401
Refunds Payable$14,273
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
2020-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Benson M Karanja
Formed
1918
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
9
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 taxes under section 501(c)(3) of the internal revenue code. The institution 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 institution's tax-exempt purpose is subject to taxation as unrelated business income. For the year ended june 30, 2019 the institution did not have any unrelated business income and, accordingly, no unrelated business income tax. The institution believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The institution's information returns are subject to examination by the appropriate regulatory authorities, and as of june 30, 2019 three (3) years remain open for examination.

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IRS990/OtherLiabilitiesGrp/BOYAmt0624719
IRS990/OtherLiabilitiesGrp/EOYAmt0477602
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019747
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019747
IRS990/OtherRevenueTotalAmt019747
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0287293
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0861878
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01723756
IRS990/OtherSalariesAndWagesGrp/TotalAmt02872927
IRS990/OtherWebsiteInd0X
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0114551
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt075374
IRS990/PrincipalOfficerNm0DR BENSON M KARANJA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION, ROOM & BOARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04015401
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04015401
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IRS990/PYContributionsGrantsAmt077550
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0107183
IRS990/PYOtherExpensesAmt01587278
IRS990/PYOtherRevenueAmt015690
IRS990/PYProgramServiceRevenueAmt04969522
IRS990/PYRevenuesLessExpensesAmt0-288332
IRS990/PYSalariesCompEmpBnftPaidAmt03870999
IRS990/PYTotalExpensesAmt05458277
IRS990/PYTotalRevenueAmt05169945
IRS990/ReconcilationRevenueExpnssAmt0-350789
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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/EquipmentGrp/DepreciationAmt0413423
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0413423
IRS990ScheduleD/ExpensesSubtotalAmt04835930
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0411806
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0411806
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0472975
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02636186
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03109161
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01658513
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02579161
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04237674
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0362049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt162630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt224249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt314401
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt414273
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO DOE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEARNED TUITION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CAPITAL LEASE OBLIGATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4REFUNDS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt04485141
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INSTITUTION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INSTITUTION 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 INSTITUTION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED JUNE 30, 2019 THE INSTITUTION DID NOT HAVE ANY UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE INSTITUTION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE INSTITUTION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORITIES, AND AS OF JUNE 30, 2019 THREE (3) YEARS REMAIN OPEN FOR EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02543294
IRS990ScheduleD/TotalExpensesPerForm990Amt04835930
IRS990ScheduleD/TotalLiabilityAmt0477602
IRS990ScheduleD/TotalRevenuePerForm990Amt04485141
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04485141
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04835930
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/BaseCompensationFilingOrgAmt0203777
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR BENSON M KARANJA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0UNIVERSITY PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0203777
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04444950
IRS990/TotalAssetsEOYAmt04010761
IRS990/TotalAssetsGrp/BOYAmt04444950
IRS990/TotalAssetsGrp/EOYAmt04010761
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0185629
IRS990/TotalEmployeeCnt0135
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0347842
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01844091
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02643997
IRS990/TotalFunctionalExpensesGrp/TotalAmt04835930
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02097924
IRS990/TotalLiabilitiesEOYAmt02014524
IRS990/TotalLiabilitiesGrp/BOYAmt02097924
IRS990/TotalLiabilitiesGrp/EOYAmt02014524
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02347026
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01996237
IRS990/TotalProgramServiceExpensesAmt02643997
IRS990/TotalProgramServiceRevenueAmt04015401
IRS990/TotalReportableCompFromOrgAmt0203777
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04299512
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04485141
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04444950

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2019Detailed filing. Detailed filing data is available for this year.$4.01$2.01$2.00$4.49$4.84$0.35
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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