Civic Intelligence

Jubilee University

990 • Fiscal year 2025 • EIN 85-1997890

Jul 01, 2024 to Jun 30, 2025 • Filed on Dec 08, 2025

1880 Washington AveLexington, MO 64067-1708

(660) 259-1005

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.28x

Higher debt load relative to assets than 82% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.33x

Higher debt load relative to revenue than 84% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

58th percentile

8.3%

Higher net margin than 58% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

61st percentile

$17,600

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

85th percentile

33%

Faster asset growth than 85% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

92nd percentile

88%

Faster revenue growth than 92% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$804,660

Up $197,908 (+33%) from 2024

Net Assets

Up

$579,238

Up $56,511 (+11%) from 2024

Liabilities

Up

$225,422

Up $141,397 (+168%) from 2024

Revenue

Up

$680,719

Up $319,275 (+88%) from 2024

Expenses

Up

$624,208

Up $203,590 (+48%) from 2024

Net Income

Up

$56,511

Up $115,685 (+195%) from 2024

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2021: $17,362Liabilities 2021: $15,739Net Assets 2021: $1,6232021Assets 2022: $715,433Liabilities 2022: $166,349Net Assets 2022: $549,0842022Assets 2023: $695,579Liabilities 2023: $113,678Net Assets 2023: $581,9012023Assets 2024: $606,752Liabilities 2024: $84,025Net Assets 2024: $522,7272024Assets 2025: $804,660Liabilities 2025: $225,422Net Assets 2025: $579,2382025

Highlighted filing

2025

Assets$804,660
Liabilities$225,422
Net Assets$579,238

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2021: $84,445Expenses 2021: $82,822Net Income 2021: $1,6232021Revenue 2022: $866,022Expenses 2022: $328,323Net Income 2022: $537,6992022Revenue 2023: $712,008Expenses 2023: $690,580Net Income 2023: $21,4282023Revenue 2024: $361,444Expenses 2024: $420,618Net Income 2024: -$59,1742024Revenue 2025: $680,719Expenses 2025: $624,208Net Income 2025: $56,5112025

Highlighted filing

2025

Revenue$680,719
Expenses$624,208
Net Income$56,511
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 8, 2025
Return Version
2024v5.1
Gross Receipts
$680,719
Mission and Program Overview

Mission

A private christian university that provides biblical higher education by equipping students with academic and practical skills and deep theological understanding in order to serve churches and ministries and to make disciples.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$206,189$292,417▲ $86,228
Cash and Non-Interest-Bearing Accounts$69,163$200,043▲ $130,880
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$606,752$804,660▲ $197,908
Other Assets Total$331,400$312,200▼ $19,200
Liabilities
Mortgage Notes Payable Secured by Investment Property$51,400$171,570▲ $120,170
Accounts Payable and Accrued Expenses$17,012$30,964▲ $13,952
Other Liabilities$15,613$22,888▲ $7,275
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$84,025$225,422▲ $141,397
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$522,727$579,238▲ $56,511
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$522,727$579,238▲ $56,511
Total Liabilities and Net Assets / Fund Balance$606,752$804,660▲ $197,908

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$159,488$15,769$175,257
Land$79,800-$79,800
Equipment$51,629$11,866$63,495
Other Land Buildings$1,500$13,500$15,000
Leasehold Improvements--$0
Other Assets Org$312,200--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Younghai KoBoard MemberFT$17,600$17,600

Board Members and Trustees

NameTitle
Kenneth Trudeau JrChairperson
Aaron ReppertBoard Member
Rebekah JungBoard Member
Yooshin ParkSecretary
Dorothy LiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$680,719
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$680,719
Change in Net Assets
$56,511

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$79,800Current Fair Market Rates Through Appraisal
Other Non Cash Contri Table$21,147Current Fair Market Rates for Similar Furniture
Total Noncash Contributions$100,947-

Audited Revenue Reconciliation

Revenue per Audited Statements
$680,719
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$133,254
Total Revenue per Audited Statements
$813,973
Total Revenue per Form 990
$680,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$427,340
Salaries, Compensation, and Employee Benefits$133,625
Grants and Similar Amounts Paid$63,243
Total Fundraising Expense$10,493
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$260,634$28,312$0$288,946
Other Salaries and Wages$59,703$34,982$9,582$104,267
Grants to Domestic Orgs$63,243--$63,243
Fees for Services Accounting$0$24,322$0$24,322
Current Officers, Directors, Trustees, and Key Employees$17,600$0$0$17,600
Depreciation Depletion$8,831$5,888$0$14,719
Insurance$12,090$802$0$12,892
Office Expenses$10,182$2,304$0$12,486
Payroll Taxes$7,518$3,329$911$11,758
Other Expenses$10,480$0$0$10,480
Occupancy$5,903$1,101$0$7,004
Travel$5,393$0$0$5,393
Conferences and Meetings$1,346$0$0$1,346
Advertising$531$0$0$531
Interest$0$171$0$171
Total Functional Expenses$507,517$106,198$10,493$624,208

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$757,462
Expenses per Audited Statements$624,208
Total Expenses per Form 990$624,208
Expenses Not Reported on Form 990$133,254
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Olivet UniversityAnza, CA501(c)(3)Donation$31,893
Olivet AssemblySaint Louis, MO501(c)(3)Donation$11,700
Great Commission University IncHowe, IN501(c)(3)Donation$9,550
Jubilee World IncSaint Louis, MO501(c)(3)Donation$7,000
Canaan Community ChurchColumbia City, OR501(c)(3)Donation$3,100
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$11,840
Accrued Wages$9,940
Direct Deposit Payable$862
Payroll Tax Liabilities$246
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

Part VI, Line 11A

The board receives a draft form 990 reviews it for accuracy and completeness asks any necessary questions and formally approves the return before it is filed.

Part VI, Line 12C

Board members must reaffirm their compliance with the conflict of interest policy annually and disclose any new potential conflicts.

Part VI, Line 19

All governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Jubilee University
EIN
85-1997890
Phone
6602591005
Address
1880 WASHINGTON AVE, LEXINGTON, MO 64067-1708

Signing Officer

Name
Younghai Ko
Title
President
Phone
6602591005
Signed
2025-12-08
Discuss with paid preparer
No

Organization Details

Formed
2020
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
1

Preparer

Firm
KPM Accounting & Management Solutions
Address
6856 Emerson Lane, San Ramon, CA 94582
Preparer
Kenneth Mierzwinski
Supplemental Narrative

Additional Explanations

Part IX Line 24

| Explanation:| PROGRAM - EQUIPMENT - $975

Part IX Line 24

| Explanation:| PROGRAM - INSTRUCTORS - 6,400

Part IX Line 24

| Explanation:| PROGRAM - LANDSCAPING - 52,631

Part IX Line 24

| Explanation:| PROGRAM - REPAIRS & MAINTENANCE - 149,307

Part IX Line 24

| Explanation:| PROGRAM - LIBRARY - 7,830

Part IX Line 24

| Explanation:| PROGRAM - UTILITIES - 37,639

Part IX Line 24

| Explanation:| PROGRAM - MEALS & ENTERTAINMENT - 5,107

Part IX Line 24

| Explanation:| PROGRAM - DONATIONS - 745

Part IX Line 24

| Explanation:| MANAGEMENT & GENERAL - MISCELLANEOUS - $1,038

Part IX Line 24

| Explanation:| MANAGEMENT & GENERAL - UTILITIES - 25,093

Part IX Line 24

| Explanation:| MANAGEMENT & GENERAL - TAXES & LICENSES - 2,181

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IRS990/InsuranceGrp/TotalAmt012892
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
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IRS990/InterestGrp/ManagementAndGeneralAmt0171
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IRS990/IRPDocumentCnt011
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0292417
IRS990/LandBldgEquipCostOrOtherBssAmt0333552
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IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
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IRS990/MissionDesc0A PRIVATE CHRISTIAN UNIVERSITY THAT PROVIDES BIBLICAL HIGHER EDUCATION BY EQUIPPING STUDENTS WITH ACADEMIC AND PRACTICAL SKILLS AND DEEP THEOLOGICAL UNDERSTANDING IN ORDER TO SERVE CHURCHES AND MINISTRIES AND TO MAKE DISCIPLES.
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IRS990/OtherExpensesGrp/Desc0ACADEMIC SUPPORT & ACCREDITATION FEES
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IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
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IRS990/OtherRevenueTotalAmt00
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0911
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03329
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IRS990/PayrollTaxesGrp/TotalAmt011758
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Jubilee University
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