Civic Intelligence

Great Commission University Inc.

990 • Fiscal year 2022 • EIN 85-1562918

Aug 01, 2021 to Jul 31, 2022 • Filed on Oct 24, 2022

Organization ProfileWWW.GREATCOMMISSIONUNIVERSITY.ORG
PO Box 190 5755 In-9Howe, IN 46746

(515) 661-0930

Siviq Scores

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

Liabilities / Assets

74th percentile

0.17x

Higher debt load relative to assets than 74% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.12x

Higher debt load relative to revenue than 70% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

79th percentile

30%

Higher net margin than 79% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

91st percentile

84%

Faster asset growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

95th percentile

222%

Faster revenue growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$639,730

Up $291,269 (+84%) from 2021

Net Assets

Up

$530,580

Up $278,729 (+111%) from 2021

Liabilities

Up

$109,150

Up $12,540 (+13%) from 2021

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin79th percentile

Revenue

Up

$942,754

Up $650,015 (+222%) from 2021

Expenses

Up

$664,028

Up $350,819 (+112%) from 2021

Net Income

Up

$278,726

Up $299,196 (+1462%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$800K$600K$400K$200K$0Assets 2021: $348,461Liabilities 2021: $96,610Net Assets 2021: $251,8512021Assets 2022: $639,730Liabilities 2022: $109,150Net Assets 2022: $530,5802022

Highlighted filing

2022

Assets$639,730
Liabilities$109,150
Net Assets$530,580
Open 2022 Filing

Operations Trend

Revenue Growth95th percentile

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

$1.0M$500K$0-$500KRevenue 2021: $292,739Expenses 2021: $313,209Net Income 2021: -$20,4702021Revenue 2022: $942,754Expenses 2022: $664,028Net Income 2022: $278,7262022

Highlighted filing

2022

Revenue$942,754
Expenses$664,028
Net Income$278,726
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Oct 24, 2022
Return Version
2021v4.2
Gross Receipts
$942,754
Mission and Program Overview

Mission

At Great Commission University Inc., is a ChristianInstitution of Higher Education that serves global Christian mission through a variety of postsecondaryeducation programs, preparing students to work in churches and ministries dedicatedto the great commission of Jesus Christ.

Gcu serves the global church by educating mission leaders to fulfill the great commission of jesus christ. Gcu accomplishes this mission through a comprehensive program of biblical and general education, christ-centered service and support, and applied scholarship in practical environments. Gcu offers these environments through christian ministries that support the university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$164,000$340,660▲ $176,660
Land, Buildings, and Equipment, Net$162,623$181,366▲ $18,743
Cash and Non-Interest-Bearing Accounts$11,218$107,084▲ $95,866
Total Assets$348,461$639,730▲ $291,269
Other Assets Total$10,620$10,620→ $0
Liabilities
Accounts Payable and Accrued Expenses$52,667$75,242▲ $22,575
Mortgage Notes Payable Secured by Investment Property$37,802$32,861▼ $4,941
Other Liabilities$6,141$1,047▼ $5,094
Total Liabilities$96,610$109,150▲ $12,540
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$251,851$530,580▲ $278,729
Total Net Assets Fund Balance$251,851$530,580▲ $278,729
Total Liabilities and Net Assets / Fund Balance$348,461$639,730▲ $291,269

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$127,750$8,555$136,305
Leasehold Improvements$37,661$5,179$42,840
Other Land Buildings$12,412$7,808$20,220
Equipment$3,543$1,389$4,932
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Amanda GarciaBoard Member
Danielle WhiteBoard Member
Michael FordBoard Member
Moonjungseri KwonBoard Member
Paul FoersterBoard Member
Nicolas HamanExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$924,068
Program Service Revenue
$12,971
Investment Income
$1
Other Revenue
$5,714
All Other Contributions
$924,068
Change in Net Assets
$278,726

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential12$180,000Fair Market Value
Other Non Cash Contri Table0$22,995Fair Market Value
Cars and Other Vehicles1$4,000Fair Market Value
Total Noncash Contributions13$206,995-

Audited Revenue Reconciliation

Revenue per Audited Statements
$942,754
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$942,754
Total Revenue per Form 990
$942,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$590,166
Salaries, Compensation, and Employee Benefits$73,862
Total Fundraising Expense$7,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$307,959--$307,959
Office Expenses$87,240$14,749-$101,989
Fees for Services Other$50,845$45,118-$95,963
Current Officers, Directors, Trustees, and Key Employees$40,153$20,078$6,693$66,924
Travel$20,046$13,363-$33,409
Insurance-$19,340-$19,340
Depreciation Depletion$15,487--$15,487
Information Technology-$7,829-$7,829
Payroll Taxes$4,163$2,081$694$6,938
Conferences and Meetings$6,679--$6,679
Interest-$1,511-$1,511
Total Functional Expenses$532,572$124,069$7,387$664,028

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$664,028
Total Expenses per Audited Statements$664,028
Total Expenses per Form 990$664,028
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Payroll Taxes$1,047
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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 B, Line 11B

“No review was or will be conducted.”

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

“Gcu's policy dictates that all directors, officers, agents and employees must disclose and report any potential issues that could give rise to a conflict of interest. Each trustee signs a declaration each year to indicate any conflict or attest to the fact that there were not conflicts.”

Form 990, Part VI, Section C, Line 19

“No other documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Great Commission University Inc
EIN
85-1562918
Phone
5156610930
Address
PO BOX 190 5755 IN-9, HOWE, IN 46746

Signing Officer

Name
Sharon Haman
Title
CFO
Phone
5156610930
Signed
2022-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Haman
Formed
2020
Legal Domicile
In
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
9

Preparer

Firm
Lemler Group LLC
Address
5625 N POST ROAD SUITE 104, INDIANAPOLIS, IN 46216
Preparer
David W Lemler CPA
Phone
3174490121
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Adjunct faculty : program service expenses 50,845. Management and general expenses 45,118. Fundraising expenses 0. Total expenses 95,963.”

FORM 990, PART XI, LINE 9:

“ROUNDING 3.”

Part XII, Lince 2C

“Horizon's board of directors assumes responsibility for the oversight of the financial statements, tax returns and responsible for the selection of independent accountants.”

Financial Statement Notes

PART X, LINE 2:

“Gcu is exempt from federal and state income tax under the provisions of section 501(c)(3) of the internal revenue code; therefore, no provision for income taxes is made in the financial statements. Gcu is classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170(b)(1)(a)(ii). Generally accepted accounting principles in the united states require gcu to examine its tax positions for uncertain positions. Gcu is not aware of any tax positions that are more likely than not to change in the next 12 months, or that would not sustain an examination by applicable taxing authorities.gcu's policy is to recognize penalties and interest as incurred in its statement of activities as a component of operating expenses. Gcu's federal and state income tax returns are subject to examination by the applicable tax authorities, generally for three years after the later of the original or extended due date.”

Raw XML AppendixShowing 400 of 421 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt052667
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt075242
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0GCU SERVES THE GLOBAL CHURCH BY EDUCATING MISSION LEADERS TO FULFILL THE GREAT COMMISSION OF JESUS CHRIST. GCU ACCOMPLISHES THIS MISSION THROUGH A COMPREHENSIVE PROGRAM OF BIBLICAL AND GENERAL EDUCATION, CHRIST-CENTERED SERVICE AND SUPPORT, AND APPLIED SCHOLARSHIP IN PRACTICAL ENVIRONMENTS. GCU OFFERS THESE ENVIRONMENTS THROUGH CHRISTIAN MINISTRIES THAT SUPPORT THE UNIVERSITY.
IRS990/AllOtherContributionsAmt0924068
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SHARON HAMAN
IRS990/BooksInCareOfDetail/PhoneNum05156610930
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 190 5755 IN-9
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOWE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046746
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt011218
IRS990/CashNonInterestBearingGrp/EOYAmt0107084
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt06693
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt020078
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt040153
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt066924
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt06679
IRS990/ConferencesMeetingsGrp/TotalAmt06679
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0924068
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01
IRS990/CYOtherExpensesAmt0590166
IRS990/CYOtherRevenueAmt05714
IRS990/CYProgramServiceRevenueAmt012971
IRS990/CYRevenuesLessExpensesAmt0278726
IRS990/CYSalariesCompEmpBnftPaidAmt073862
IRS990/CYTotalExpensesAmt0664028
IRS990/CYTotalFundraisingExpenseAmt07387
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0942754
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt015487
IRS990/DepreciationDepletionGrp/TotalAmt015487
IRS990/Desc0STUDENT ACTIVITIES
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0188062
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt045118
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt050845
IRS990/FeesForServicesOtherGrp/TotalAmt095963
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0NICOLAS HAMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1PAUL FOERSTER
IRS990/Form990PartVIISectionAGrp/PersonNm2MOONJUNGSERI KWON
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL FORD
IRS990/Form990PartVIISectionAGrp/PersonNm4AMANDA GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIELLE WHITE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02020
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0942754
IRS990/GrossRentsGrp/RealAmt04000
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt07829
IRS990/InformationTechnologyGrp/TotalAmt07829
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt019340
IRS990/InsuranceGrp/TotalAmt019340
IRS990/InterestGrp/ManagementAndGeneralAmt01511
IRS990/InterestGrp/TotalAmt01511
IRS990/InvestmentIncomeGrp/ExclusionAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt022931
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0162623
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0181366
IRS990/LandBldgEquipCostOrOtherBssAmt0204297
IRS990/LegalDomicileStateCd0IN
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0GCU SERVES THE GLOBAL CHURCH BY EDUCATING MISSION LEADERS TO FULFILL THE GREAT COMMISSION OF JESUS CHRIST. GCU ACCOMPLISHES THIS MISSION THROUGH A COMPREHENSIVE PROGRAM OF BIBLICAL AND GENERAL EDUCATION, CHRIST-CENTERED SERVICE AND SUPPORT, AND APPLIED SCHOLARSHIP IN PRACTICAL ENVIRONMENTS. GCU OFFERS THESE ENVIRONMENTS THROUGH CHRISTIAN MINISTRIES THAT SUPPORT THE UNIVERSITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt037802
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt032861
IRS990/NetAssetsOrFundBalancesBOYAmt0251851
IRS990/NetAssetsOrFundBalancesEOYAmt0530580
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04000
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt04000
IRS990/NetUnrelatedBusTxblIncmAmt02000
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0251851
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0530580
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0206995
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0307959
IRS990/OccupancyGrp/TotalAmt0307959
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014749
IRS990/OfficeExpensesGrp/ProgramServicesAmt087240
IRS990/OfficeExpensesGrp/TotalAmt0101989
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010620
IRS990/OtherAssetsTotalGrp/EOYAmt010620
IRS990/OtherChangesInNetAssetsAmt03
IRS990/OtherLiabilitiesGrp/BOYAmt06141
IRS990/OtherLiabilitiesGrp/EOYAmt01047
IRS990/OtherRevenueMiscGrp/BusinessCd0999999
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt01714
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01714
IRS990/OtherRevenueTotalAmt01714
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0694
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02081
IRS990/PayrollTaxesGrp/ProgramServicesAmt04163
IRS990/PayrollTaxesGrp/TotalAmt06938
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0164000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0340660
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SHARON HAMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012971
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012971
IRS990/ProgSrvcAccomActy2Grp/Desc0OCCUPANY ACTIVITIES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0344510
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt0289739
IRS990/PYExcessBenefitTransInd00
IRS990/PYOtherExpensesAmt0249782
IRS990/PYOtherRevenueAmt03000
IRS990/PYRevenuesLessExpensesAmt0-20470
IRS990/PYSalariesCompEmpBnftPaidAmt063427
IRS990/PYTotalExpensesAmt0313209
IRS990/PYTotalRevenueAmt0292739
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0278726
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt012971
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0127750
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08555
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0136305
IRS990ScheduleD/EquipmentGrp/BookValueAmt03543
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01389
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04932
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0664028
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt037661
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05179
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt042840
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012412
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07808
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020220
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01047
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND PAYROLL TAXES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0942754
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GCU IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. GCU IS CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(II). GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES REQUIRE GCU TO EXAMINE ITS TAX POSITIONS FOR UNCERTAIN POSITIONS. GCU IS NOT AWARE OF ANY TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO CHANGE IN THE NEXT 12 MONTHS, OR THAT WOULD NOT SUSTAIN AN EXAMINATION BY APPLICABLE TAXING AUTHORITIES.GCU'S POLICY IS TO RECOGNIZE PENALTIES AND INTEREST AS INCURRED IN ITS STATEMENT OF ACTIVITIES AS A COMPONENT OF OPERATING EXPENSES. GCU'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPLICABLE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE LATER OF THE ORIGINAL OR EXTENDED DUE DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0181366
IRS990ScheduleD/TotalExpensesPerForm990Amt0664028
IRS990ScheduleD/TotalLiabilityAmt01047
IRS990ScheduleD/TotalRevenuePerForm990Amt0942754
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0942754
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0664028
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PRIMARY PUBLICLY ACCESSIBLE INTERNET HOMEPAGE AT ALL TIMES DURING ITS TAXABLE YEAR IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS TO THE HOMEPAGE. THE NONDISCRIMINATORY POLICY IS ON OUR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt01
IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt04000
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt00
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0PROFESSOR - DONATED TIME
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt022995
IRS990ScheduleM/RealEstateResidentialGrp/ContributionCnt012
IRS990ScheduleM/RealEstateResidentialGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/RealEstateResidentialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateResidentialGrp/NoncashContributionsRptF990Amt0180000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GCU'S POLICY DICTATES THAT ALL DIRECTORS, OFFICERS, AGENTS AND EMPLOYEES MUST DISCLOSE AND REPORT ANY POTENTIAL ISSUES THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. EACH TRUSTEE SIGNS A DECLARATION EACH YEAR TO INDICATE ANY CONFLICT OR ATTEST TO THE FACT THAT THERE WERE NOT CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADJUNCT FACULTY : PROGRAM SERVICE EXPENSES 50,845. MANAGEMENT AND GENERAL EXPENSES 45,118. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,963.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HORIZON'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE FINANCIAL STATEMENTS, TAX RETURNS AND RESPONSIBLE FOR THE SELECTION OF INDEPENDENT ACCOUNTANTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINCE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0348461
IRS990/TotalAssetsEOYAmt0639730
IRS990/TotalAssetsGrp/BOYAmt0348461
IRS990/TotalAssetsGrp/EOYAmt0639730
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0924068
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07387
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124069
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0532572
IRS990/TotalFunctionalExpensesGrp/TotalAmt0664028
IRS990/TotalGrossUBIAmt04000
IRS990/TotalLiabilitiesBOYAmt096610
IRS990/TotalLiabilitiesEOYAmt0109150
IRS990/TotalLiabilitiesGrp/BOYAmt096610
IRS990/TotalLiabilitiesGrp/EOYAmt0109150
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0251851
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0530580
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0532572
IRS990/TotalProgramServiceRevenueAmt012971
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01715
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012971
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0942754
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04000
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0348461
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0639730
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt013363
IRS990/TravelGrp/ProgramServicesAmt020046
IRS990/TravelGrp/TotalAmt033409
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 190 5755 IN-9
IRS990/USAddress/CityNm0HOWE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046746
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.GREATCOMMISSIONUNIVERSITY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON HAMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum05156610930
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREAT COMMISSION UNIVERSITY INC
ReturnHeader/Filer/BusinessNameControlTxt0GREA
ReturnHeader/Filer/EIN0851562918

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$639,730
Liabilities
$109,150
Net assets
$530,580
Revenue
$942,754
Expenses
$664,028
Net income
$278,726
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$6.40$1.09$5.31$9.43$6.64$2.79
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.97$2.52$2.93$3.13$0.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.