2023-12-13T10:17:28-06:00 2023-07-31 351356555 DONOVAN PC 5151 E US HWY 36 AVON IN 46123 990 2022-08-01 851562918 GREAT COMMISSION UNIVERSITY INC GREA 5156610930 PO BOX 190 5755 IN-9 HOWE IN 46746 SHARON HAMAN CFO 5156610930 2023-12-13 1 SHARON HAMAN 999009999 0 DAVID W LEMLER CPA CGMA P00378478 3177456411 2023-12-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHARON HAMAN PO BOX 190 5755 IN-9 HOWE IN 46746 635112 0 X WWW.GREATCOMMISSIONUNIVERSITY.ORG X 2020 IN 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. 7 7 6 10 0 0 924068 588844 12971 39028 1 2 5714 7238 942754 635112 0 0 0 0 73862 34466 0 0 3447 590166 482100 664028 516566 278726 118546 639730 868824 109150 219698 530580 649126 X 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. 0 0 163166 39028 STUDENT ACTIVITIES 89055 3238 OCCUPANCY ACTIVITIES 252221 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 6 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IN X X SHARON HAMAN 5156610930 PO BOX 190 5755 IN-9 HOWE IN 46746 X NICOLAS HAMAN EXECUTIVE DIRECTOR 40.00 X 0 0 0 ANTHONY CHIU BOARD MEMBER 5.00 X 0 0 0 JOSEPHINE DISLA BOARD MEMBER 5.00 X 0 0 0 PAUL FOERSTER BOARD MEMBER 5.00 X 0 0 0 AMANDA GARCIA BOARD MEMBER 5.00 X 0 0 0 MOONJUNGSERI KWON BOARD MEMBER 5.00 X 0 0 0 ESTHER PENG BOARD MEMBER 5.00 X 0 0 0 DANIELLE WHITE BOARD MEMBER 5.00 X 0 0 0 0 0 0 0 0 0 0 0 588844 588844 TUITION & FEES 611310 39028 39028 39028 2 2 4000 0 4000 4000 4000 OTHER REVENUE 900099 3238 3238 3238 635112 42266 0 4002 X 30047 21033 6009 3005 4419 3093 884 442 93822 62593 31229 23667 4589 19078 5429 5429 126228 126228 13877 6871 7006 10735 10735 1574 1574 17079 17079 19899 19899 BAD DEBT EXPENSE 169790 169790 516566 252221 260898 3447 107084 228158 340660 429800 6639 233617 40010 181366 193607 10620 10620 639730 868824 76289 180407 32861 39291 109150 219698 X 530580 649126 530580 649126 639730 868824 118546 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 141000 15850 125150 92617 24160 68457 193607 X 900127 265015 265015 635112 0 635112 781581 265015 265015 516566 0 516566 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PRIMARY 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. 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. FORM 990, PART IX, LINE 11G ADJUNCT FACULTY AND ACADEMIC SUPPORT: PROGRAM SERVICE EXPENSES 62,593. MANAGEMENT AND GENERAL EXPENSES 31,229. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,822. 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.