Civic Intelligence

Beulah Heights University Inc

EIN 58-6055244 • 501(c)3 • Atlanta, GA

Profile

The mission of beulah heights university is to develop relevant christian leaders in the ministry and marketplace

892 Berne Street SoutheastAtlanta, GA 30316

www.beaulah.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.27x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.21x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

23rd percentile

-8.6%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

97th percentile

$433,996

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-6.5%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$2,798,831

Up $14,069 (+0.5%) from 2023

Liabilities

Down

$765,300

Down $142,970 (-16%) from 2023

Net Assets

Up

$2,033,531

Up $157,039 (+8.4%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin23rd percentile

Revenue

Down

$4,432,766

Down $51,287 (-1.1%) from 2023

Expenses

Up

$5,259,556

Up $153,494 (+3.0%) from 2023

Net Income

Down

-$826,790

Down $204,781 (-33%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$2,798,831
Liabilities$765,300
Net Assets$2,033,531
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$4,432,766
Expenses$5,259,556
Net Income-$826,790
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$2,798,831
Liabilities
$765,300
Net assets
$2,033,531
Revenue
$4,432,766
Expenses
$5,259,556
Net income
-$826,790
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
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
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 10, 2023
Return Version
2021v4.2
Gross Receipts
$4,462,111
Mission and Program Overview

Mission

The mission of Beulah Heights University is to develop relevant Christian leaders for the ministry and marketplace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,587,148$1,361,963▼ $1,225,185
Land, Buildings, and Equipment, Net$888,255$872,248▼ $16,007
Accounts Receivable$305,201$512,543▲ $207,342
Investments in Publicly Traded Securities$254,134$254,480▲ $346
Prepaid Expenses and Deferred Charges$108,915$141,121▲ $32,206
Pledges and Grants Receivable$17,593$20,955▲ $3,362
Total Assets$4,161,246$3,163,310▼ $997,936
Liabilities
Deferred Revenue$933,979--
Other Liabilities$180,515$344,942▲ $164,427
Accounts Payable and Accrued Expenses$127,065$169,711▲ $42,646
Unsecured Notes Loans Payable$150,000$150,000→ $0
Total Liabilities$1,391,559$664,653▼ $726,906
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,769,687$2,498,657▼ $271,030
Total Net Assets Fund Balance$2,769,687$2,498,657▼ $271,030
Total Liabilities and Net Assets / Fund Balance$4,161,246$3,163,310▼ $997,936

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$563,310$2,666,258$3,229,568
Equipment$81,802$1,344,023$1,425,825
Other Land Buildings-$644,969$644,969
Land$227,136-$227,136
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Benson M KaranjaUniversity PresidentFT$201,478$159,000$360,478
Mr Peter KaranjaChief Operating OfficerFT$106,000-$106,000
Mr Rodney JacksonVice President of Academic AffairsFT$78,000-$78,000
Mr Wesley WilsonVice President of Student SuccessFT$75,888-$75,888
Mr Brian HodgesDepartment Chair for Religious StudiesFT$64,050-$64,050

Board Members and Trustees

NameTitle
Dr D'Ann JohnsonTrustee
Dr James B KeillerTrustee
Dr Lawrence MartinTrustee
Dr Marlin D HarrisTrustee
Dr Mike KreagerTrustee
Pastor Jesse CurneyTrustee
Pastor Shell OsbonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$856,343
Program Service Revenue
$3,420,961
Investment Income
$611
Other Revenue
$184,196
All Other Contributions
$81,640
Change in Net Assets
$-271,030

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,462,111
Total Revenue per Audited Statements
$4,462,111
Total Revenue per Form 990
$4,462,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,791,396
Salaries, Compensation, and Employee Benefits$684,411
Grants and Similar Amounts Paid$257,334
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$727,908$910,255-$910,255
Current Officers, Directors, Trustees, and Key Employees-$684,411-$684,411
Grants to Domestic Individuals$257,334--$257,334
Total Functional Expenses$3,138,475$1,594,666$0$4,733,141

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,733,141
Total Expenses per Audited Statements$4,733,141
Total Expenses per Form 990$4,733,141
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 KaranjaSonChief Operating OfficerNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$333,892
Advance tuition payments$11,050
Unearned tuition-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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, Part VI, Section A, Line 7A

“The President of the University, Dr. Benson Karanja, requests individuals to join the Board. The Board then votes to admit the new member.”

Form 990, Part VI, Section B, Line 11B

“The Form 990 is emailed to all Board Members for review and approval before the filing of the return.”

Form 990, Part VI, Section B, Line 12C

“The 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 can not 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 members.”

Form 990, Part VI, Section B, Line 15A

“The Compensation for the University President is determined and approved by the Board.”

Form 990, Part VI, Section C, Line 19

“The University 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 Southeast, Atlanta, GA 30316

Signing Officer

Name
Dr Benson M Karanja
Title
President
Phone
4046272681
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Benson M Karanja
Formed
1918
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
7
Employees
192
Volunteers
19

Preparer

Firm
The Wesley Peachtree Group CPAs
Address
1475 Klondike Road Suite 100, Conyers, GA 30094
Preparer
Dane Alexander
Phone
4048740555
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section A, Line 2

“Peter Karanja, Chief Operating Officer, is the son of Dr. Benson Karanja, University President.”

Financial Statement Notes

X 2

“Accounting principles generally accepted in the United States of America require the Universitys management to evaluate tax positions taken by the University and to recognize a tax liability or asset if the University has taken an uncertain tax position that will more-likely-than-not be sustained upon examination by taxing authorities. Management has analyzed the tax position taken by the University for the year ended June 30, 2022 and believes that there is no such position as of June 30, 2022. Accordingly, no asset or liability has been accrued.”

Raw XML AppendixShowing 400 of 493 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum04046272681
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0892 Berne Street Northeast
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IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt0856343
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IRS990/FeesForServicesOtherGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm0Dr Benson M Karanja
IRS990/Form990PartVIISectionAGrp/PersonNm1Mr Peter Karanja
IRS990/Form990PartVIISectionAGrp/PersonNm2Mr Rodney Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm3Mr Wesley Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm4Mr Brian Hodges
IRS990/Form990PartVIISectionAGrp/PersonNm5Dr James B Keiller
IRS990/Form990PartVIISectionAGrp/PersonNm6Dr Marlin D Harris
IRS990/Form990PartVIISectionAGrp/PersonNm7Dr D'Ann Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm8Pastor Shell Osbon
IRS990/Form990PartVIISectionAGrp/PersonNm9Dr Lawrence Martin
IRS990/Form990PartVIISectionAGrp/PersonNm10Pastor Jesse Curney
IRS990/Form990PartVIISectionAGrp/PersonNm11Dr Mike Kreager
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IRS990/Form990PartVIISectionAGrp/TitleTxt0University President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chief Operating Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President of Academic Affairs
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President of Student Success
IRS990/Form990PartVIISectionAGrp/TitleTxt4Department Chair for Religious Studies
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01918
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0774703
IRS990/GrantAmt0257334
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0257334
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0257334
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04462111
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0611
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0611
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0254134
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0254480
IRS990/IRPDocumentCnt0365
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04655250
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0888255
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0872248
IRS990/LandBldgEquipCostOrOtherBssAmt05527498
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of Beulah Heights University is to develop relevant Christian leaders for the ministry and marketplace.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02769687
IRS990/NetAssetsOrFundBalancesEOYAmt02498657
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02769687
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02498657
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Instruction
IRS990/OtherExpensesGrp/Desc1Academic Support
IRS990/OtherExpensesGrp/Desc2Student Services
IRS990/OtherExpensesGrp/Desc3Institutional Support
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0910255
IRS990/OtherExpensesGrp/ProgramServicesAmt01317256
IRS990/OtherExpensesGrp/ProgramServicesAmt1835977
IRS990/OtherExpensesGrp/ProgramServicesAmt2727908
IRS990/OtherExpensesGrp/TotalAmt01317256
IRS990/OtherExpensesGrp/TotalAmt1835977
IRS990/OtherExpensesGrp/TotalAmt2727908
IRS990/OtherExpensesGrp/TotalAmt3910255
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0184196
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0184196
IRS990/OtherRevenueTotalAmt0184196
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017593
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt020955
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0108915
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0141121
IRS990/PrincipalOfficerNm0Dr Benson M Karanja
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0616000
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03420961
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03420961
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0717108
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0452693
IRS990/PYInvestmentIncomeAmt0663
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03846780
IRS990/PYOtherRevenueAmt01390145
IRS990/PYProgramServiceRevenueAmt03835868
IRS990/PYRevenuesLessExpensesAmt01021442
IRS990/PYSalariesCompEmpBnftPaidAmt0622869
IRS990/PYTotalExpensesAmt04922342
IRS990/PYTotalRevenueAmt05943784
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-271030
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03420961
IRS990/RoyaltiesGrp/TotalAmt00
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/BuildingsGrp/BookValueAmt0563310
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02666258
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03229568
IRS990ScheduleD/EquipmentGrp/BookValueAmt081802
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01344023
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01425825
IRS990ScheduleD/ExpensesSubtotalAmt04733141
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0227136
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0227136
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0644969
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0644969
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0333892
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Advance tuition payments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Unearned tuition
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt04462111
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require the Universitys management to evaluate tax positions taken by the University and to recognize a tax liability or asset if the University has taken an uncertain tax position that will more-likely-than-not be sustained upon examination by taxing authorities. Management has analyzed the tax position taken by the University for the year ended June 30, 2022 and believes that there is no such position as of June 30, 2022. Accordingly, no asset or liability has been accrued.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0872248
IRS990ScheduleD/TotalExpensesPerForm990Amt04733141
IRS990ScheduleD/TotalLiabilityAmt0344942
IRS990ScheduleD/TotalRevenuePerForm990Amt04462111
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04462111
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04733141
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The University offers scholarships and student financial aid to assist with meeting the students financial obligations. The Financial Aid Office has the necessary policies and procedures to ensure that the University adheres to and complies with federal regulations regarding eligibility for student financial aid. Requirements for receiving scholarships depend upon other factors, such as grade point average, family income or economic need.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0257334
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Privately Funded Student Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0290
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All scholarships are awarded based upon specific criteria maintained by the financial aid office. Requirements for receiving scholarships depend upon other factors, such as grade point average, family income or economic need. The Universitys financial aid staff monitors the eligibility guidelines to ensure compliance. The University also undergoes the required Uniform Guidance audit annually.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Line 1
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/BaseCompensationFilingOrgAmt0201478
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0159000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Dr Benson M Karanja
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0University President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0360478
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Peter Karanja
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Son
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Chief Operating Officer
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Peter Karanja is Dr. Benson Karanjas son. Peter serves as the Universitys Chief Operating Officer. The Board has approved his employment and believes there is no excess benefit involved in his compensation.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV Line 1
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Peter Karanja, Chief Operating Officer, is the son of Dr. Benson Karanja, University President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The President of the University, Dr. Benson Karanja, requests 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.

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