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Nonprofiteer
← GREAT COMMISSION UNIVERSITY INC

Form 990 for tax year 2023

Filed by GREAT COMMISSION UNIVERSITY INC.

Totals

Total revenue
$849,249
Total expenses
$724,072
Contributions and grants received
$809,646
Grants paid
$0
Program service revenue
$33,444
Investment income
$0
Other revenue
$6,159
Total assets, end of year
$1,043,312
Total liabilities, end of year
$269,009
Net assets or fund balances, end of year
$774,303
Program services expenses (Part IX)
$592,994
Management and general expenses
$131,078
Fundraising expenses
$0
Program service expenses (Part III)
$592,994

Program services were 81.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $809,646

  • 2a · Program service revenue: TUITION & FEES

    total $33,444 · related or exempt $33,444

  • 6a · Gross rents

    real property $4,000

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $4,000

  • 6d · Net rental income or loss

    total $4,000 · excluded $4,000

  • 11a · Other revenue: OTHER REVENUE

    total $2,159 · related or exempt $2,159

  • 11e · Other revenue, total

    $2,159

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $76,487 · program services $62,720 · management and general $13,767

  • 9 · Other employee benefits

    total $435 · program services $435

  • 10 · Payroll taxes

    total $13,622 · program services $11,170 · management and general $2,452

  • 11g · Fees: other

    total $109,022 · program services $68,406 · management and general $40,616

  • 12 · Advertising and promotion

    total $34 · management and general $34

  • 13 · Office expenses

    total $286,868 · program services $268,965 · management and general $17,903

  • 14 · Information technology

    total $7,615 · management and general $7,615

  • 16 · Occupancy

    total $137,023 · program services $137,023

  • 17 · Travel

    total $23,333 · program services $8,592 · management and general $14,741

  • 19 · Conferences, conventions and meetings

    total $7,484 · program services $7,484

  • 20 · Interest

    total $2,035 · management and general $2,035

  • 22 · Depreciation, depletion and amortization

    total $28,199 · program services $28,199

  • 23 · Insurance

    total $26,915 · management and general $26,915

  • 24a · Other expenses: BAD DEBT EXPENSE

    total $5,000 · management and general $5,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $228,158 · end of year $254,234

  • 3 · Pledges and grants receivable

    beginning of year $429,800 · end of year $493,102

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,639 · end of year $6,639

  • 10a · Land, buildings and equipment: cost or other basis

    $346,926

  • 10b · Land, buildings and equipment: accumulated depreciation

    $68,209

  • 10c · Land, buildings and equipment, net

    beginning of year $193,607 · end of year $278,717

  • 15 · Other assets

    beginning of year $10,620 · end of year $10,620

  • 17 · Accounts payable and accrued expenses

    beginning of year $180,407 · end of year $237,803

  • 23 · Secured mortgages and notes payable

    beginning of year $39,291 · end of year $31,206

  • 27 · Net assets without donor restrictions

    beginning of year $649,126 · end of year $774,303

Mission and programs · 2023

Mission

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.

  • OUR MAIN PROGRAM SERVICE IS OUR EDUCATIONAL PROGRAM, DIVIDED INTO THE GRADUATE PROGRAM MASTER OF DIVINITY AND THE UNDERGRADUATE PROGRAM BACHELOR IN THEOLOGY. THE TOTAL ENROLLMENT IN BOTH PROGRAMS IS APPROXIMATELY 50 STUDENTS (ABOUT 30% IN THE MDIV, 70% IN THE BA PROGRAM). OJECTIVE OF OUR EDUCATION IS TO RAISE THESE STUDENTS AS CAPABLE MISSION LEADERS, LEADING CHURCHES AND MINISTRIES IN DIFFERENT CULTURAL, SOCIOLOGICAL AND GEOGRAPHICAL CONTEXTS GLOBALLY. WE ACHIEVE THIS OBJECTIVE THROUGH A SOUND ACADEMIC THEOLOGICAL EDUCATION PAIRED WITH SPIRITUAL FORMATION PROGRAMS AND MINISTRY PRACTICE. THE QUALITY OF OUR PROGRAMS IS ASSURED THROUGH OUR ACCREDITING AGENCY TRACS (TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS), WITH WHOM WE HOLD THE STATUS AS APPLICANT AND ARE IN THE PROCESS TOWARD CANDIDACY.OUR STUDENTS ARE THOSE DIRECTLY SERVED BY OUR PROGRAMS - THROUGH THESE STUDENTS, BY EQUIPPING AND RAISING THEM ACCORDING TO THE SKILLSET MENTIONED ABOVE, WE SERVE INDERECTLY A FAR GREATER NUMBER OF PEOPLE OF DIFFERENT AGES, GENDER AND SOCIAL BACKGROUNDS.SINCE ALL OF OUR STUDENTS ARE ACTIVELY INVOLVED IN MINISTRY AND CHURCH ACTIVITIES IN THE CONTEXT OF GLOBAL MISSIONS THEY ARE ALREADY IMPACTING A CONSIDERABLE NUMBER OF PEOPLE AROUND THEM, IN DIRECT PERSONAL ENGAGEMENT AND VIRTUALLY THROUGH ONLINE ACTIVITIES. OUR STUDENTS ARE SERVING IN CURRENTLY ABOUT 20 DIFFERENT COUNTRIES ACROSS LATIN AMERICA, AFRICA AND EUROPE. BY PROVIDING OUR PROGRAMS TO THEM THE SCOPE OF OUR WORK STRETCHES ACROSS THESE LARGE CONTINENTS, AND THROUGH OUR STUDENTS' CONTINUOUSLY GROWING MISSIONARY ACTIVITIES, THE INDIRECT SCOPE OF OUR WORK REACHES FAR BEYOND OUR STUDENTS' IMMEDIATE LOCATIONS.

    Expenses $225,577 · Revenue $35,603

  • RENOVATE AND DEVELOP THE INDIANA CAMPUS. BESIDES SERVING OUR DISTANCE EDUCATION STUDENTS GLOBALLY, WE DEVELOP OUR PHYSICAL CAMPUS IN HOWE, INDIANA, IN PREPARATION FOR PROVIDING OUR EDUCATIONAL AND MINISTERIAL PROGRAMS AND SERVICES TO ON-CAMPUS STUDENTS IN THE NEAR FUTURE. THE HISTORICAL CAMPUS, FORMERLY A MILITARY ACADEMY, STRETCHES ACROSS 56 ACRES WITH 25 BUILDINGS OF DIFFERENT KINDS WITH A TOTAL SQUARE FOOTAGE OF ABOUT 250,000. WE HAVE BEEN CONTINUOUSLY MAINTAINING, RENOVATING AND IMPROVING THIS VAST PROPERTY . DURING THE PAST YEAR, BESIDES REGULAR MAINTENANCE AND UP-KEEP, WE BROUGHT SIGNIFICANT IMPROVEMENTS TO SEVERAL BUILDINGS ESPECIALLY THROUGH GUTTER AND ROOFING UPGRADES, ALONG WITH INTERIOR RENOVATION PROJECTS TO PROVIDE MORE QUALITY LIVING AND WORKING SPACE.

    Expenses $367,417

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ludwig Paul Foerster

    PRESIDENT

    Total calculated
    $0
    Hours/week
    40

  • Anthony Chiu

    CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Josephine Disla

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Amanda Garcia

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Esther Peng

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • Danielle White

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
21 November 2024
IRS schema version
2023v5.1
Source object
202413269349300821

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