SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Name of the organization
GRACE CHRISTIAN UNIVERSITY
 
Employer identification number

38-1673400
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2 KEN KEMPER (UNIVERSITY PRESIDENT) AND KEITH KEMPER (DIRECTOR) ARE BROTHERS.
FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE UNIVERSITY'S FORM 990 IS REVIEWED AND APPROVED BY MEMBERS OF MANAGEMENT AND THE FINANCE COMMITTEE OF THE BOARD PRIOR TO FINAL SUBMISSION. THE FINAL FORM 990 IS AVAILABLE TO THE FULL BOARD UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER, THE UNIVERSITY PRESIDENT, MEMBERS OF SENIOR MANAGEMENT, EMPLOYEES, AND CERTAIN VOLUNTEERS ARE REQUIRED TO SIGN THE UNIVERSITY'S CONFLICT OF INTEREST STATEMENT. THE STATEMENT MUST BE KEPT ON FILE AND UPDATED ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF MEMBERS OF SENIOR MANAGEMENT, INCLUDING THE UNIVERSITY PRESIDENT IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE DURING THE ANNUAL BUDGETING PROCESS. COMPARABLE DATA IS CONSIDERED; HOWEVER, BUDGETARY CONSTRAINTS GENERALLY DICTATE A LIMIT TO COMPENSATION LEVELS. THE RESULTS OF THIS PROCESS ARE DOCUMENTED AND MAINTAINED IN THE PERSONNEL FILES OF THE RESPECTIVE EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO INTERESTED PARTIES UPON REQUEST.
FORM 990, PART IX, LINE 24E BOOKS: PROGRAM SERVICE EXPENSES 170,496. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 170,496. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 161,681. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 161,681. MARKETING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 139,752. FUNDRAISING EXPENSES 2,389. TOTAL EXPENSES 142,141. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 128,052. MANAGEMENT AND GENERAL EXPENSES 14,011. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 142,063. CLASS FEES: PROGRAM SERVICE EXPENSES 139,969. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139,969. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 117,494. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 117,494. VEHICLES: PROGRAM SERVICE EXPENSES 19,468. MANAGEMENT AND GENERAL EXPENSES 46,059. FUNDRAISING EXPENSES 421. TOTAL EXPENSES 65,948. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 44,601. MANAGEMENT AND GENERAL EXPENSES 2,054. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,655. ACCREDITATION EXPENSE: PROGRAM SERVICE EXPENSES 32,853. MANAGEMENT AND GENERAL EXPENSES 375. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,228. EQUIPMENT MAINTENANCE: PROGRAM SERVICE EXPENSES 29,304. MANAGEMENT AND GENERAL EXPENSES 2,548. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,852. COMMUNITY SERVICE: PROGRAM SERVICE EXPENSES 28,670. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,670. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 16,233. MANAGEMENT AND GENERAL EXPENSES 3,190. FUNDRAISING EXPENSES 2,837. TOTAL EXPENSES 22,260. MEALS: PROGRAM SERVICE EXPENSES 10,821. MANAGEMENT AND GENERAL EXPENSES 6,518. FUNDRAISING EXPENSES 854. TOTAL EXPENSES 18,193. POSTAGE: PROGRAM SERVICE EXPENSES 5,384. MANAGEMENT AND GENERAL EXPENSES 6,284. FUNDRAISING EXPENSES 5,995. TOTAL EXPENSES 17,663. EVENTS: PROGRAM SERVICE EXPENSES 14,557. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,896. TOTAL EXPENSES 17,453. TEACHING EXPENSE: PROGRAM SERVICE EXPENSES 16,861. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,861. CONSUMABLE EQUIPMENT: PROGRAM SERVICE EXPENSES 11,716. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,029. TOTAL EXPENSES 13,745. PUBLICATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 9,550. TOTAL EXPENSES 9,550. REGISTRAR: PROGRAM SERVICE EXPENSES 8,476. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,476. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,340. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,340. WEBSITE MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 5,467. TOTAL EXPENSES 5,467. GRADUATION EXPENSES: PROGRAM SERVICE EXPENSES 5,015. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,015. SPECIAL PROJECTS: PROGRAM SERVICE EXPENSES 1,330. MANAGEMENT AND GENERAL EXPENSES 1,009. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,339. FUND DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 29. TOTAL EXPENSES 29.
FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON BENEFICIAL INTEREST -74,499.
PART XII, LINE 2C THE FINANCE COMMITTEE OF THE UNIVERSITY AND MEMBERS OF SENIOR MANAGEMENT ASSUME RESPONSIBILITY FOR THE ANNUAL FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT AUDIT FIRM. THERE HAVE BEEN NO CHANGES TO THIS PROCESS DURING THE CURRENT YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


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