2024-04-25T12:44:28+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 941279803 William Jessup University WILL 9165772200 2121 University Avenue Rocklin CA 95765 Diane Ahn CFO 9165772200 2024-04-25 true Diane Ahn 999009999 Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z John Jackson 2121 University Avenue Rocklin CA 95765 63230122 false X www.jessup.edu X 1945 CA Christ-centered university offering degrees via traditional, continuing and online platforms. 11 8 858 105 0 0 14403713 12245745 45504108 44591004 210584 398630 4894 -11094 60123299 57224285 16819972 14961517 0 0 22958455 22825364 428344 0 2551682 20227607 20038160 60434378 57825041 -311079 -600756 119510265 137158194 86324531 104346314 33185734 32811880 In partnership with the Church, the purpose of William Jessup University is to educate transformational leaders for the glory of God. false false 48080626 14460319 36652906 TRADITIONAL & DEGREE COMPLETION: Jessup enrolls nearly 900 students in its undergraduate and degree completion programs with an integrated Biblical foundation in each program. Each undergraduate program is founded on a solid liberal arts core and intentionally designed to foster a student's spiritual development. With 26 traditional and degree completion programs, Jessup has a variety of concentrations and specializations from which students may choose. Jessup's Degree Completion programs are customized to serve working adult students in a course of study that is convenient, flexible, and relevant to their personal and professional goals. Accelerated courses are offered remotely in a synchronous format. The Degree Completion pedagogy is built to serve high-context adult learners who bring a wide range of work and life skills, gifts, and abilities into the classroom. CONTINUE ON SCHEDULE O: 1320407 181744 4486615 GRADUATE EDUCATION: Jessup offers a growing array of high quality graduate degrees, each designed to offer an advanced-level educational experience taught by highly qualified faculty who share personal concern for each student's spiritual development and personal well-being. Current offerings serve over 450 students and include a MA of Accountancy, MA in Teaching, MA in Education, MBA, an International MBA, MS in Computer Science, MA in Counseling Psychology, MA in Leadership, and a MS in Kinesiology. Jessup is selectively building high-quality graduate degrees that serve student interests and marketplace demands based on the core academic strengths of its programs and faculty. CONTINUE ON SCHEDULE O: 652332 319454 3451483 ONLINE EDUCATION: The growth of online options and programs now includes students across all degree platforms, as Jessup serves over 1100 students online, with nearly 200 participating in 12 fully online degree programs. Undergraduate online degrees include Business, Computer Science, Criminal Justice, Health Care Administration, Leadership, and Psychology. Graduate online degrees include: Master of Counseling Psychology (remote synchronous), Master of Science in Kinesiology, Master of Business Administration, Master of Arts in Leadership, Master of Arts in Education, and Master of Accountancy (remote synchronous). Online degrees provide flexible learning platforms that allow students who work to access faculty and curriculum in a convenient format. CONTINUE ON SCHEDULE O: 50053365 true true false true false false false true true true false false false true false true false true false true false false false true false false false true true true false false false false false false false false true false true false false false false true true true false false true 2255 0 true 858 true false false false false false true true false false false false false false X 11 8 false false false false false false false true true false false false true true true true true true true false CO DC AK MD MA MI NV NH NY OH OK OR SC WA WI X Diane Ahn 9165772200 2121 University Avenue Rocklin CA 95765 Bonnie Gore Chairman 1.0 X X 0 0 0 Edward Lee Secretary 1.0 X X 0 0 0 John Jackson President/Trustee 40.0 X X 236994 0 161755 Rick K Pickering Vice Chair 1.0 X X 0 0 0 Steven Olds Treasurer 1.0 X X 0 0 0 Chris Mann Trustee 1.0 X 0 0 0 Christa Proctor Trustee 1.0 X 0 0 0 Jennifer Silva Griffin Trustee 1.0 X 0 0 0 Laura Chiappe Trustee 1.0 X 0 0 0 Nick Garza Trustee 1.0 X 0 0 0 Paul Edwards Trustee 1.0 X 0 0 0 Diane Ahn VP of Finance/CFO 40.0 X 133796 0 14587 Ahmad Shaar MBA & MSCS Program Director, Associate Professor 40.0 X 135370 0 10130 Jennifer H Millar Nursing Program Director 40.0 X 140900 0 637 Judith Rentz VP of Operations/COO 40.0 X 132106 0 65235 Kay M Llovio VP for Educational Effectiveness, Dean/School of the Humanities and the Arts 40.0 X 130620 0 16314 Lance Von Vogt VP of Athletics 40.0 X 114715 0 50387 1024501 0 319045 13 false true false Bethel School of Technology 1880 Park Marina Drive Redding CA 96001 Tuition Sharing 1919392 Bon Appetit 1000 West Temple Street Los Angeles CA 900740196 Food Services (includes materials) 1849157 Global Education Group LLC 1611 East 2nd Street 51 Casper WY 82601 Tuition Sharing 927362 DesCor Inc (dba DesCor Builders) 3164 Gold Camp Drive Suite 250 Rancho Cordova CA 95670 Construction services 284893 Regent Education Inc 5100 Buckeystown Pike Suite 250 Frederick MD 21704 Software licensing & maintenance services 243364 12 67498 538770 11639477 6102337 12245745 Traditional Education 611310 36516322 36516322 Graduate 611310 4486615 4486615 Online 611310 3451483 3451483 Auxilary 611310 136584 136584 0 0 0 0 44591004 428053 428053 138419 138419 255 255 0 255 255 5799153 5952042 14953 -152889 -14953 -167842 -167842 27493 67498 38842 -11349 -11349 0 0 0 0 0 57224285 44591004 0 387536 14961517 14961517 0 0 561850 140463 140463 280924 425710 202712 140331 82667 18379287 16563308 744491 1071488 211611 185773 15212 10626 2037248 1315131 658525 63592 1209658 1095931 53955 59772 50493 49938 555 77750 77750 25708 25708 35916 35916 2659879 2273568 218193 168118 973144 179548 550539 243057 2057728 1333011 377151 347566 394884 172451 222433 3101355 2840025 234274 27056 1351931 1282458 5046 64427 98177 63647 22958 11572 3595086 3235577 323558 35951 3186160 2867544 286754 31862 402958 100968 301990 Academic Tools 565199 558088 83 7028 Student Activities 382091 377397 4694 Staff Development 200053 115606 50753 33694 Special Events Expense 83671 76462 176 7033 795977 62242 733735 0 57825041 50053365 5219994 2551682 1968482 948915 5259596 11119743 4177704 492509 917926 711847 0 0 678121 1109746 9200 18884 846387 759033 145059617 31405541 99985137 113654076 5290818 5971461 0 0 376894 2371980 119510265 137158194 4945857 3899967 4354922 6117656 72984617 71506722 531602 757615 0 2000000 18866000 1507533 1005027 0 2193327 86324531 104346314 X 26483859 23792027 6701875 9019853 33185734 32811880 119510265 137158194 X -600756 449078 -228053 5877 X false true X true true true X 2422590 14435641 8407621 14403713 12245745 51915310 0 0 2422590 14435641 8407621 14403713 12245745 51915310 21574892 30340418 211284 247034 152060 165891 566727 1342996 1821 1821 0 0 0 0 0 0 53260127 235212564 0.5697 0.7998 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 25708 25708 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Annual membership and advocacy fees paid to organizations that lobby against legislation that would be detrimental to California Christian universities. false true X 5381204 411925 291437 191829 5892737 5507811 778514 -718865 186256 5381204 4222136 430054 1005106 149485 5507811 3672873 669438 6176 126351 4222136 3449105 158952 192889 128073 3672873 0.0 1.0 0.0 false false 14433338 39177830 53611168 77813337 20941989 56871348 13350304 10441335 2908969 284808 22217 262591 113654076 Operating Lease Obligation 2193327 2193327 42772309 449078 44719 493797 42278512 35916 14909857 14945773 57224285 42918110 38842 38842 42879268 35916 14909857 14945773 57825041 Schedule D, Part IV, Line 2b Explanation of escrow agreement Custodial accounts payable are prepaid tuition amounts held for students. Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment was established to fund student scholarships. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expenses - 38842 Change in value of beneficial interest in trusts - 5877 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid netted with revenue per financial statements - 14909857 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expense - 38842 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student aid netted with revenue per financial statements - 14909857 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The Homepage on the University's website states that "Jessup University admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally afforded or made available to students at the university. Jessup does not unlawfully discriminate on the basis of sex, race, color, national and ethnic origin, age, disability, or status as a veteran in the administration of its educational policies, admissions policies, or scholarship and loan programs and athletic and other school-administered programs." The University also includes its nondiscriminatory policy on the admissions application and University Catalog. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Federal financial aid funds are received from the U.S. Department of Education under the authority of Title IV of the higher education act. The student financial assistance programs offered by the institution are the College Work Study program (FWS), Supplemental Educational Opportunity Grant program (SEOG), Pell Grant program (PELL), and the Federal Direct Student Loan program. The University also received Higher Education Emergency Relief Funds (HEERF). These programs are administered by the institution in accordance with guidelines established by the U.S. Department of Education. East Asia and the Pacific 0 0 Program Services Mission trips 75 Sub-Saharan Africa 0 0 Program Services Mission trips 30869 Middle East and North Africa 0 0 Program Services Study Abroad 17050 Central America and the Caribbean 0 0 Program Services Mission trips 9788 Europe (Including Iceland and Greenland) 0 0 Program Services Study Abroad 18625 Europe (Including Iceland and Greenland) 0 0 Program Services Mission Trips 15657 Middle East and North Africa 0 0 Program Services Mission Trips 25671 0 0 0 0 0 0 117735 0 117735 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SUB-SAHARAN AFRICA-Accrual Warrior Golf Classic 50653 38344 12309 3879 10000 1008 777 Top Swing 26723 22418 4305 3513 11486 191 78 2 17615 6736 10879 43 7145 722 94991 67498 27493 7435 21486 8344 1577 38842 -11349 true Scholarships 1246 14909857 HEERF 1 51660 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The financial aid office at William Jessup University requires students to complete the Free Application for Federal Student Aid (FAFSA) form to determine eligibility for Federal, State, and institutional grants, scholarships, and loans. This is an equitable formula that measures all assets consistently. Enrollment and eligibility are monitored by the University. Financial aid awarded is applied directly to student accounts, and no cash changes hands. Occasional grants are awarded to 501(c)(3) organizations that support education or the local community and whose exempt purpose are consistent with the University's mission. X true true X X false false false false false false false true false John Jackson President/Trustee 132064 0 104805 0 125 0 61000 0 100755 0 398749 0 0 0 Judith Rentz VP of Operations/COO 131034 0 0 0 1072 0 33365 0 31870 0 197341 0 0 0 Lance Von Vogt VP of Athletics 109715 0 0 0 5000 0 4378 0 46009 0 165102 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Because the University is a 501(c)(3) organization under IRS statute, and because the President and other staff members are ordained ministers, the board may designate a portion of their compensation as a housing allowance. Such designations are approved in advance and recorded in the Board minutes as required by IRS regulations. Pusuant to Internal Revenue Code Section 107, the ministerial housing allowance is not inlcuded in taxable compensation. The people whom received the housing allowance are below: J. Jackson, President J. Rentz, COO Schedule J, Part I, Line 7 Non-fixed payments John Jackson, President received $87,000 for Section 162 Executive Bonus Plan and $17,805 as a bonus during the fiscal year and calendar year 2022. These were discretionary amounts approved by the board and included in his taxable wages. A California Municipal Finance Authority 201563466 13048VJF6 2019-05-08 78905343 Refunding issue of taxable bonds 6/24/2014 and 5/26/2015 false false false A 2065000 79139931 4946588 1155770 4000000 69037573 false true true true A false false false false 0.0 0.0 0.0 false false true A false false false true false false false false true A true Schedule K, Part II, Line 3 The amount on Part II, Line 3 for total proceeds of issue varies from the issue price listed in Part I, column (e) due to investment income earned on bond proceeds. Schedule K, Part IV, Line 2c COLUMN A Issuer name: California Municipal Finance Authority The calculation for computing no rebate due was performed on 06/30/2019 Jennifer Jackson Daughter of John Jackson, President 86328 Employee compensation & benefits false James Jessup Descendant, grandson of Founder 82667 Employee compensation & benefits false Porfirio Garza Brother of Nick Garza, Board trustee 81215 Employee compensation & benefits false Benjamin Huffman Son-in-law of Judy Rentz, COO 139638 Employee compensation & benefits false Robert Gore Spouse of Bonnie Gore, Board Trustee 15446 Employee compensation false X 11857 Market value X 1505 Market value X 1 2117 Selling cost X 1 6080000 Other - Appraisal X GEM Electric vehicle 1 5000 Market value X Audio and Video gear 20 1858 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Real estate - Other - The number of contributions represent the number of contributions received, not the number of items donated. Books and publications - The number of contributions represent the number of contributions received, not the number of items donated. Other - GEM Electric vehicle The number of contributions represent the number of contributions received, not the number of items donated. Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Other - Audio and Video gear The number of contributions represent the number of contributions received, not the number of items donated. Clothing and household goods - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4a Experiential and co-curricular learning opportunities are a hallmark of the traditional undergraduate programs as our internship opportunities and work preparedness courses assist students in school-to-work transitions. Majors include Business, Psychology, Criminal Justice, Leadership, English, History, Music, Theater, Digital Communication, Art, & Design, Liberal Studies & Credentialing, Political Science, Biblical Studies, Biology, Kinesiology, Math, Aviation, Accountancy, Nursing, Exercise Science, and Computer Science. Jessup also offers three associate degrees. Jessup provides a holistic educational experience for its residential and commuter students. The University Learning Commons provides entry level and continuing educational support services for special needs and at-risk students through a team of academic specialists, success coaches, and tutors. Expert faculty who are selected and appointed for their academic expertise, professional experience, missional fit, and ability to teach in an accelerated adult classroom, capitalize on the adult learner's training and experience to help them grow in their expert knowledge of the subject matter as well as the ability to think, write, read, and speak well. The ADC educational experience seeks to bring the world of work into the classroom and take the knowledge and experience of the classroom back into their respective work situations. Fostering a student's passion for knowledge, professional growth and development, and matters of personal faith and spiritual formation reflects the spirit of Jessup's adult degree completion programs in Business Administration, Psychology, and Leadership. Form 990, Part III, Line 4b Both thesis-based and professional degree programs provide opportunities for critical thinking, speaking, and writing with the goal of preparing knowledgeable and highly qualified graduates who may pursue additional graduate study and/or professional careers. Internship opportunities and experiential learning emphases provide students with hands-on opportunities to promote their professional development. Form 990, Part III, Line 4c Similarly, library resources and student support services are also accessible online. Finally, both Jessup's undergraduate and graduate degrees have the same graduation requirements and utilize the same faculty as the on-ground degrees. Form 990, Part VI, Line 15 The Executive Committee of the Board is tasked with the annual performance review and compensation recommendations for the University President. The Board of Trustees establishes the salary and benefits of the President, and the President establishes the salaries of other Executive Officers. The reasonableness of compensation is determined annually using relevant compensation studies for all positions within the University. The board-approved compensation of the President is documented by the Board Chair and a notice is sent to the Human Resources Department. Form 990, Part VI, Line 18 The Organization's Form 990 is available for public inspection upon request or through guidestar.org. Form 1023 was filed prior to July 15, 1987, therefore it is not required to be made available to the public. Form 990, Part VI, Line 1a Delegate broad authority to a committee The organization has an Executive Committee that has the broad authority to act on behalf of the full board. The Executive Committee consists of the Chairman, Vice Chairman, Secretary, Treasurer, President, and two Trustees. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990, with Schedule B redacted, is then forwarded to the board before it is filed. Form 990, Part VI, Line 12c Conflict of interest policy The Board expects of itself and its members ethical and businesslike conduct. Board members must represent unconflicted loyalty to the interests of the entire organization, superseding any conflicting loyalty such as that to advocacy or interest groups and membership on other boards or staffs. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing Board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. To ensure the university operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted. Form 990, Part VI, Line 19 Required documents available to the public The Organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of beneficial interest in trusts - 5877; Form 990, Part VII Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Part XI, Line 8 Part XI, Line 8 - Prior period adjustment related to the Employee Retention Credit Irrevocable Perpetual Trusts (1) Hold assets and remit income to University CA William Jessup University Trust true false false true false false false false false false false false false false false false false false false false