Skip to content
ProPublica Donate
ProPublica Donate

Jerusalem University College

Jeffrey Evans

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: International, Foreign Affairs and National Security / International Development, Relief Services (NTEE)

Donations to this organization are tax deductible.

Details

According to its July 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.
Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$3.83M (2023)

Expenses
$3.81M (2023)

Total Assets
$3.07M (2023)

Total Liabilities
$592k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending July
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,830,385
Expenses
$3,806,012
Net Income
$24,373
Net Assets
$2,481,888
Notable Sources of Revenue Percent of Total Revenue
Contributions $424,614
11.1%
Program Services $3,322,730
86.7%
Investment Income $83,041
2.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $171,272
4.5%
Professional Fundraising Fees $0
Other Salaries and Wages $823,987
21.6%
Assets/Debt
Total Assets $3,073,706
Total Liabilities $591,818
Net Assets $2,481,888
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jeff Evans (Vice Pres Of Bus & Inst Relat) $85,180 $0 $28,330
Oliver Hersey (President) $76,000 $0 $114,416
Dr Bryan Beyer (Chairman) $2,520 $0 $0
Dr Boyd Seevers (Board Member) $0 $0 $0
Judge John Mantooth (Board Member) $0 $0 $0
Delaine Blackwell (Board Member) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Dr Michael Harbin (Board Member) $0 $0 $0
Dr Jr Briggs (Secretary) $0 $0 $0
Dr Daniel Sterkenburg (Treasurer) $0 $0 $0
Mrs Dianne Benton (Vice Chairman) $0 $0 $0

Document Links

Fiscal Year Ending July
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,920,307
Expenses
$2,834,465
Net Income
$85,842
Net Assets
$2,524,770
Notable Sources of Revenue Percent of Total Revenue
Contributions $459,356
15.7%
Program Services $2,558,519
87.6%
Investment Income -$97,568
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $108,650
3.8%
Professional Fundraising Fees $0
Other Salaries and Wages $643,429
22.7%
Assets/Debt
Total Assets $2,954,616
Total Liabilities $429,846
Net Assets $2,524,770
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Oliver Hersey (President) $106,000 $0 $72,000
Jeff Evans (Vice Pres Of Bus & Inst Relat) $81,163 $0 $47,910
Dr Bryan Beyer (Chairman) $2,650 $0 $0
Dr Boyd Seevers (Board Member) $0 $0 $0
Judge John Mantooth (Board Member) $0 $0 $0
Delaine Blackwell (Board Member) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Dr Michael Harbin (Board Member) $0 $0 $0
Dr Jr Briggs (Secretary) $0 $0 $0
Dr Daniel Sterkenburg (Treasurer) $0 $0 $0
Mrs Dianne Benton (Vice Chairman) $0 $0 $0

Document Links

Fiscal Year Ending July
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,431,428
Expenses
$1,673,819
Net Income
-$242,391
Net Assets
$2,438,928
Notable Sources of Revenue Percent of Total Revenue
Contributions $611,310
42.7%
Program Services $552,107
38.6%
Investment Income $268,011
18.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $75,000
4.5%
Professional Fundraising Fees $0
Other Salaries and Wages $551,287
32.9%
Assets/Debt
Total Assets $2,907,512
Total Liabilities $468,584
Net Assets $2,438,928
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Paul Wright (President) $82,371 $0 $50,000
Judge John Mantooth (Board Member) $0 $0 $0
Dr Boyd Seevers (Board Member) $0 $0 $0
Dr Jr Briggs (Board Member) $0 $0 $0
Delaine Blackwell (Board Member) $0 $0 $0
Dr Evan Wood (Board Member) $0 $0 $0
Dr Michael Harbin (Board Member) $0 $0 $0
Dr Bryan Beyer (Board Member) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Dr John Monson (Vice Chairperson) $0 $0 $0
Dr Herbert Jacobsen (Chairperson) $0 $0 $0
Mrs Dianne Benton (Secretary) $0 $0 $0
Dr Daniel Sterkenburg (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending July
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,220,541
Expenses
$3,184,991
Net Income
$35,550
Net Assets
$2,681,314
Notable Sources of Revenue Percent of Total Revenue
Contributions $336,991
10.5%
Program Services $2,147,629
66.7%
Investment Income $135,921
4.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $600,000
18.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $84,971
2.7%
Professional Fundraising Fees $0
Other Salaries and Wages $639,321
20.1%
Assets/Debt
Total Assets $3,165,583
Total Liabilities $484,269
Net Assets $2,681,314
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Dr Paul Wright (President) $84,971 $0 $50,000
Dr Bryan Beyer (Board Member) $7,200 $0 $0
Dr Herbert Jacobsen (Chairperson) $0 $0 $0
Dr John Monson (Vice Chairperson) $0 $0 $0
Dr Daniel Sterkenburg (Treasurer) $0 $0 $0
Mrs Dianne Benton (Secretary) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Mr Edgar Hardesty (Board Member) $0 $0 $0
Dr Michael Harbin (Board Member) $0 $0 $0
Dr Boyd Seevers (Board Member) $0 $0 $0
Judge John Mantooth (Board Member) $0 $0 $0
Dr Evan Wood (Board Member) $0 $0 $0
Delaine Blackwell (Board Member) $0 $0 $0
Jr Briggs (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending July
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,207,407
Expenses
$3,651,645
Net Income
$555,762
Net Assets
$2,645,767
Notable Sources of Revenue Percent of Total Revenue
Contributions $353,428
8.4%
Program Services $3,786,631
90.0%
Investment Income $67,348
1.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $165,477
4.5%
Professional Fundraising Fees $0
Other Salaries and Wages $591,038
16.2%
Assets/Debt
Total Assets $3,024,899
Total Liabilities $379,132
Net Assets $2,645,767
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Paul Wright (President) $84,727 $0 $50,000
Jeffrey Evans (Vice Pres Bus & Institutional) $80,750 $0 $0
Dr Herbert Jacobsen (Chairperson) $0 $0 $0
Dr John Monson (Vice Chairperson) $0 $0 $0
Dr Duane Wood (Treasurer) $0 $0 $0
Dr Bryan Beyer (Chairperson Schools) $0 $0 $0
Mrs Dianne Benton (Secretary) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Mr Edgar Hardesty (Board Member) $0 $0 $0
Dr Michael Harbin (Board Member) $0 $0 $0
Dr Boyd Seevers (Board Member) $0 $0 $0
Judge John Mantooth (Board Member) $0 $0 $0
Evan Wood (Board Member) $0 $0 $0
Delaine Blackwell (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending July
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,375,854
Expenses
$3,571,092
Net Income
-$195,238
Net Assets
$1,924,721
Notable Sources of Revenue Percent of Total Revenue
Contributions $191,726
5.7%
Program Services $3,166,389
93.8%
Investment Income $17,739
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $88,959
2.5%
Professional Fundraising Fees $0
Other Salaries and Wages $741,373
20.8%
Assets/Debt
Total Assets $2,312,391
Total Liabilities $387,670
Net Assets $1,924,721
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Paul Wright (President) $88,959 $0 $50,000
Jeffrey Evans (Vice Pres Bus & Institutional) $37,500 $0 $0
Dr Herbert Jacobsen (Chairperson) $0 $0 $0
Dr John Monson (Vice Chairperson) $0 $0 $0
Dr Duane Wood (Treasurer) $0 $0 $0
Dr Bryan Beyer (Chairperson Schools) $0 $0 $0
Mrs Dianne Benton (Secretary) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Mr Edgar Hardesty (Board Member) $0 $0 $0
Dr Michael Harbin (Board Member) $0 $0 $0
Dr Boyd Seevers (Board Member) $0 $0 $0
Judge John Mantooth (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending July
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,324,817
Expenses
$3,171,849
Net Income
$152,968
Net Assets
$2,784,874
Notable Sources of Revenue Percent of Total Revenue
Contributions $167,235
5.0%
Program Services $2,882,658
86.7%
Investment Income $68,184
2.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $41,702
1.3%
Other Revenue $165,038
5.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $130,906
4.1%
Professional Fundraising Fees $0
Other Salaries and Wages $561,261
17.7%
Assets/Debt
Total Assets $3,157,642
Total Liabilities $372,768
Net Assets $2,784,874
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Paul Wright (President) $80,906 $0 $50,000
Dr Herbert Jacobsen (Chairperson) $0 $0 $0
Dr John Monson (Vice Chairperson) $0 $0 $0
Dr Duane Wood (Treasurer) $0 $0 $0
Dr Bryan Beyer (Chairperson Schools) $0 $0 $0
Mrs Dianne Benton (Secretary) $0 $0 $0
Mr Scott Bolinder (B Oard Member) $0 $0 $0
Mr Edgar Hardesty (B Oard Member) $0 $0 $0
Dr Michael Harbin (Board Member) $0 $0 $0
Dr Boyd Seevers (Board Member) $0 $0 $0
Judge John Mantooth (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending July
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,053,840
Expenses
$3,016,940
Net Income
$36,900
Net Assets
$2,631,906
Notable Sources of Revenue Percent of Total Revenue
Contributions $125,626
4.1%
Program Services $2,766,974
90.6%
Investment Income $40,867
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $35,596
1.2%
Other Revenue $84,777
2.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $129,532
4.3%
Professional Fundraising Fees $0
Other Salaries and Wages $514,323
17.0%
Assets/Debt
Total Assets $3,127,211
Total Liabilities $495,305
Net Assets $2,631,906
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Paul Wright (President) $81,332 $0 $48,200
Dr Herbert Jacobsen (Chairperson) $0 $0 $0
Dr John Monson (Vice Chairperson) $0 $0 $0
Dr Duane Wood (Treasurer) $0 $0 $0
Dr Bryan Beyer (Chairperson Schools) $0 $0 $0
Mrs Dianne Benton (Secretary) $0 $0 $0
Dr Byron Curtis (Board Member) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Dr Michael Harbin (Board Member) $0 $0 $0
Dr Kenneth Alberts (Board Member) $0 $0 $0
Mr Edgar Hardesty (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending July
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,079,560
Expenses
$2,318,253
Net Income
-$238,693
Net Assets
$2,585,575
Notable Sources of Revenue Percent of Total Revenue
Contributions $139,984
6.7%
Program Services $1,817,997
87.4%
Investment Income $31,378
1.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $30,182
1.5%
Other Revenue $60,019
2.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $508,940
22.0%
Assets/Debt
Total Assets $2,894,123
Total Liabilities $308,548
Net Assets $2,585,575
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Paul Wright (President) $79,932 $0 $48,200
Dr Herbert Jacobsen (Chairperson) $0 $0 $0
Dr John Monson (Vice Chairperson) $0 $0 $0
Dr Duane Wood (Treasurer) $0 $0 $0
Dr Boyd Seevers (Secretary) $0 $0 $0
Dr Bryan Beyer (Chairperson Schools) $0 $0 $0
Mrs Dianne Benton (Board Member) $0 $0 $0
Dr Byron Curtis (Board Member) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Dr Kenneth Alberts (Board Member) $0 $0 $0
Mr Edgar Hardesty (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending July
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,874,406
Expenses
$3,007,443
Net Income
-$133,037
Net Assets
$2,839,877
Notable Sources of Revenue Percent of Total Revenue
Contributions $102,306
3.6%
Program Services $2,573,438
89.5%
Investment Income $34,639
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $38,419
1.3%
Other Revenue $125,604
4.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $127,532
4.2%
Professional Fundraising Fees $0
Other Salaries and Wages $561,796
18.7%
Assets/Debt
Total Assets $3,170,379
Total Liabilities $330,502
Net Assets $2,839,877
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Dr Paul Wright (President) $81,332 $0 $46,200
Dr Herbert Jacobsen (Chairperson) $0 $0 $0
Dr John Monson (Vice Chairperson) $0 $0 $0
Mrs Dianne Benton (Secretary) $0 $0 $0
Dr Duane Wood (Treasurer Chair Finance) $0 $0 $0
Dr Bryan Beyer (Chairperson Schools) $0 $0 $0
Mr Edgar Hardesty (Board Member) $0 $0 $0
Dr Boyd Seevers (Board Member) $0 $0 $0
Dr Byron Curtis (Board Member) $0 $0 $0
Mr Scott Bolinder (Board Member) $0 $0 $0
Dr Kenneth Alberts (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending July
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,912,766
Expenses
$2,826,869
Net Income
$85,897
Net Assets
$2,929,783
Notable Sources of Revenue Percent of Total Revenue
Contributions $114,320
3.9%
Program Services $2,566,648
88.1%
Investment Income $60,530
2.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $44,104
1.5%
Other Revenue $127,164
4.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $121,163
4.3%
Professional Fundraising Fees $0
Other Salaries and Wages $587,617
20.8%
Assets/Debt
Total Assets $3,198,114
Total Liabilities $268,331
Net Assets $2,929,783

Document Links

Fiscal Year Ending July
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,157,977
Expenses
$2,944,781
Net Income
$213,196
Net Assets
$2,880,818
Notable Sources of Revenue Percent of Total Revenue
Contributions $94,166
3.0%
Program Services $2,904,314
92.0%
Investment Income $12,116
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $41,390
1.3%
Other Revenue $105,991
3.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $114,765
3.9%
Professional Fundraising Fees $0
Other Salaries and Wages $520,552
17.7%
Assets/Debt
Total Assets $3,190,181
Total Liabilities $309,363
Net Assets $2,880,818

Document Links

Fiscal Year Ending July
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,904,164
Expenses
$2,481,944
Net Income
$422,220
Net Assets
$2,611,964
Notable Sources of Revenue Percent of Total Revenue
Contributions $213,171
7.3%
Program Services $2,464,388
84.9%
Investment Income $48,459
1.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $55,547
1.9%
Other Revenue $122,599
4.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $127,181
5.1%
Professional Fundraising Fees $0
Other Salaries and Wages $453,059
18.3%
Assets/Debt
Total Assets $2,845,965
Total Liabilities $234,001
Net Assets $2,611,964

Document Links

Fiscal Year Ending July
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending July
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »