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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <ContributorUSAddress>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <GrantsOrScholarshipsAmt>679630</GrantsOrScholarshipsAmt>
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        <DepreciationAmt>24229079</DepreciationAmt>
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      <TotalBookValueLandBuildingsAmt>59451825</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
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      <OtherLiabilitiesOrgGrp>
        <Desc>REFUNDABLE STUDENT/OTHER DEPOS</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>ANNUITIES PAYABLE</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED POSTRETIREMENT BENEFIT</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>LEASE LIABILITY</Desc>
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      <TotalRevEtcAuditedFinclStmtAmt>50480228</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>-6625736</NetUnrealizedGainsInvstAmt>
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        <ExplanationTxt>MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part III, Line 4 Collections of art - description of collections</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ART EXHIBIT IS USED FOR CLASSROOM TEACHING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4 Intended uses of endowment funds</FormAndLineReferenceDesc>
        <ExplanationTxt>PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE USED TO SUPPORT STUDENT SCHOLARSHIPS, INSTRUCTION, ACADEMIC SUPPORT AND INSTITUTIONAL SUPPORT ACTIVITIES AS INTENDED BY DONOR RESTRICTIONS. BOARD DESIGNATED ENDOWMENT FUNDS ARE USED AT THE DISCRETION OF THE GOVERNING BOARD FOR SPECIAL PROJECTS WHICH MAY INCLUDE CAPITAL PURCHASES, SPECIAL PROJECTS AND OTHER ITEMS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>STUDENT AID - 17464574</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENTS RECLASS - 34431</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDENT AID - 17464574</ExplanationTxt>
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      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
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        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS POLICY IS PUBLISHED ON THE UNIVERSITY WEBSITE.</ExplanationTxt>
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        <ExplanationTxt>THE UNIVERSITY RECEIVES FINANCIAL AID FOR STUDENTS FROM THE TITLE IV PROGRAM OF THE US DEPARTMENT OF EDUCATION AND FROM THE STATE EDUCATION DEPARTMENTS OF MICHIGAN AND OHIO.</ExplanationTxt>
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        <ExplanationTxt>SPRING ARBOR UNIVERSITY IS COMMITTED TO PROVIDING RESOURCES NECESSARY TO HELP STUDENTS COMPLETE THEIR EDUCATION. IN SELECTING THE STUDENTS TO RECEIVE THIS ASSISTANCE, THE UNIVERSITY PLACES PRIMARY EMPHASIS ON THE STUDENT'S ACADEMIC ACHIEVEMENT AND FINANCIAL NEED. AWARDS ARE DETERMINED BY THE UNIVERSITY SCHOLARSHIP COMMITTEE. UPON ENROLLMENT VERIFICATION, THE AWARDS ARE USED TO OFFSET THE COST OF ATTENDANCE.</ExplanationTxt>
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        <ExplanationTxt>THE SPOUSE OF THE VP OF ADVANCEMENT/EXECUTIVE VP OCCASIONALLY TRAVELS WITH THE ADVANCEMENT TEAM TO CONDUCT AND SUPPORT DONOR/BUSINESS EVENTS AND AS SUCH, RELATED TRAVEL EXPENSES ARE TREATED AS NONTAXABLE ITEMS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Housing allowance or residence for personal use</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT RESIDES IN A UNIVERSITY OWNED HOUSE. THE HOUSING IS NONTAXABLE DUE TO THE FACT THAT IT IS REQUIRED AS A CONDITION OF EMPLOYMENT, THE HOME IS LOCATED ON CAMPUS, AND THE HOME IS USED FOR BUSINESS EVENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PRESIDENT AND EXECUTIVE VICE PRESIDENT ARE PROVIDED A COUNTRY CLUB MEMBERSHIP BY THE UNIVERSITY. EMPLOYEES ARE TAXED FOR PERSONAL USE OF THE DUES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PRESIDENT RESIDES IN A UNIVERSITY OWNED HOUSE AND WEEKLY CLEANING SERVICES ARE PROVIDED FOR THE HOME. SERVICES ARE NONTAXABLE DUE TO THE FACT THE HOME IS LOCATED ON CAMPUS AND IS USED FOR BUSINESS EVENTS.</ExplanationTxt>
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        <NoncashContributionsRptF990Amt>90578</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
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      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
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        <ExplanationTxt>Securities - Publicly traded - Number of contributions reflects the number of different stocks received.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEW IS CONDUCTED BY FINANCE, COMPENSATION AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES DURING A JOINT MEETING BEFORE THE 990 IS FILED. AFTER THIS REVIEW, A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS AND CABINET MEMBERS SUBMIT CONFLICT OF INTEREST DOCUMENTS ANNUALLY. THESE DOCUMENTS ARE KEPT IN THE PRESIDENT'S OFFICE. IF SOMEONE HAS A CONFLICT OF INTEREST, THE CONFLICT IS RECOGNIZED BY THE BOARD MEMBER AND WILL RECUSE THEMSELVES FROM VOTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INITIAL COMPENSATION FOR THE PRESIDENT IS BENCHMARKED BY THE HUMAN RESOURCE DIRECTOR AND CFO AND THAT INFORMATION IS USED BY THE BOARD CHAIR AND PRESIDENTIAL SEARCH COMMITTEE. FURTHER INCREASES ARE ALSO INITIATED AND REVIEWED AT THE BOARD LEVEL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b Process to establish compensation of other employees</FormAndLineReferenceDesc>
        <ExplanationTxt>CABINET MEMBER COMPENSATION REVIEW IS COMPLETED BY THE HUMAN RESOURCE OFFICE AND A BENCHMARKING STUDY IS DONE ON AN ANNUAL BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF INTERESTS IN PERPETUAL TRUST - 118462; CURRENT YEAR GAIN/LOSS ON POST RETIREMENT - 36909; Total - 155371;</ExplanationTxt>
      </SupplementalInformationDetail>
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          <BusinessNameLine1Txt>SPRING ARBOR UNIVERSITY FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>106 E MAIN ST</AddressLine1Txt>
          <CityNm>SPRING ARBOR</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49283</ZIPCd>
        </USAddress>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>MICHINDOH CONFERENCE CTR</BusinessNameLine1Txt>
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          <ZIPCd>49542</ZIPCd>
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        <EIN>270209917</EIN>
        <PrimaryActivitiesTxt>CHRISTIAN CTR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
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      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
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      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>true</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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