Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
990 • Fiscal year 2019 • EIN 58-6055244
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 4.5% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
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
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 | $3,283,192 | $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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dr Benson M Karanja | University P | FT | $203,777 | $203,777 |
| Dr Benson M Karanja | University President | - | $203,777 | $203,777 |
| Name | Title |
|---|---|
| Bishop Paul S Morton | Trustee |
| D'ANN JOHNSON | Trustee |
| Dr Collette Gunby | Trustee |
| Dr Cynthia Hale | Trustee |
| Dr Samuel R Chand | Trustee |
| Jesse Curney | Trustee |
| Pastor Marlin D Harris | Trustee |
| Pastor Shell Osbon | Trustee |
| Wilbur Purvis | Trustee |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,835,930 |
| Total Expenses per Audited Statements | $4,835,930 |
| Total Expenses per Form 990 | $4,835,930 |
| 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 | $362,049 |
| Due to Doe | $62,630 |
| Unearned Tuition | $24,249 |
| Capital Lease Obligations | $14,401 |
| Refunds Payable | $14,273 |
“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 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.”
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 | 102447 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 241232 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 457301 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 662685 |
| 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/FundraisingAmt | 0 | 27142 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 6656 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 162576 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 196374 |
| IRS990/AllOtherContributionsAmt | 0 | 185629 |
| 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 | 561951 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 450873 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| 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 | 185629 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 264364 |
| IRS990/CYOtherExpensesAmt | 0 | 1628933 |
| IRS990/CYOtherRevenueAmt | 0 | 19747 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4015401 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -350789 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3206997 |
| IRS990/CYTotalExpensesAmt | 0 | 4835930 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 347842 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4485141 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 185707 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 185707 |
| 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 | 135 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2643997 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 124405 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 39276 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 163681 |
| 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 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| 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 | 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 | D'ANN JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JESSE CURNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | WILBUR PURVIS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 203777 |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 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/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 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| 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/GainOrLossGrp/OtherAmt | 0 | 264364 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 1006500 |
| IRS990/GrossReceiptsAmt | 0 | 5227277 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 60542 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 118582 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 179124 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 51954 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 51954 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 83094 |
| IRS990/InterestGrp/TotalAmt | 0 | 83094 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 260582 |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5628770 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3283192 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2543294 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8172064 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 742136 |
| 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/NetAssetsOrFundBalancesBOYAmt | 0 | 2347026 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1996237 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 264364 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 264364 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 189431 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 44647 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 234078 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 163852 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 133094 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 296946 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 27955 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 17953 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 33407 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 100221 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 200442 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 334070 |
| IRS990/OtherExpensesGrp/Desc | 0 | TAX EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | ACCREDITATION FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | ADMISSIONS - OTHER |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16351 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 16669 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5059 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16669 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 16351 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5059 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 624719 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 477602 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 19747 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 19747 |
| IRS990/OtherRevenueTotalAmt | 0 | 19747 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 287293 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 861878 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1723756 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2872927 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 114551 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 75374 |
| IRS990/PrincipalOfficerNm | 0 | DR BENSON M KARANJA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION, ROOM & BOARD |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4015401 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4015401 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 77550 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 107183 |
| IRS990/PYOtherExpensesAmt | 0 | 1587278 |
| IRS990/PYOtherRevenueAmt | 0 | 15690 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4969522 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -288332 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3870999 |
| IRS990/PYTotalExpensesAmt | 0 | 5458277 |
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| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 413423 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 411806 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 472975 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 2636186 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 3109161 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 62630 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 24249 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 14401 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 14273 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LINE OF CREDIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO DOE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | UNEARNED TUITION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | CAPITAL LEASE OBLIGATIONS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | REFUNDS PAYABLE |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
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| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | false |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| 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. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/DiscretionarySpendingAcctInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/FirstClassOrCharterTravelInd | 0 | X |
| IRS990ScheduleJ/HousingAllowanceOrResidenceInd | 0 | X |
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| IRS990/ScheduleJRequiredInd | 0 | true |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DR BENSON M KARANJA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | UNIVERSITY PRESIDENT |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | PETER KARANJA |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | VP OF OPERATIONS |
| 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. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| 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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| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4010761 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
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| IRS990/TotalEmployeeCnt | 0 | 135 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 347842 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1844091 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2643997 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4835930 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2097924 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2014524 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2097924 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2014524 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1996237 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 4015401 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.