Jerusalem University College
Nonprofit profile at a glance
- EIN
- 362392710
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Minneapolis, MN, USA
- Phone
- 9379339099
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Development
Reported finances
- Revenue
- $2,029,775
- Expenses
- $2,420,216
- Assets
- $2,962,593
- Liabilities
- $1,268,888
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- OLIVER HERSEY (PRESIDENT)
Highest reported compensation
- OLIVER HERSEY (PRESIDENT): $137,233 total reported compensation
- JEFF EVANS (VICE PRES OF BUS & INST RELATIONS): $124,356 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Jerusalem University College creates opportunities for students to deepen their knowledge of God and His Word through immersive study of the ancient and modern contexts of Israel and the surrounding regions, equipping them for academia, ministry, and global service.
What it reported doing in 2024
College operates in Jerusalem, Israel, providing graduate degrees, undergraduate semester abroad, and shorter term academic programs. The college also offers individual online courses, which students from around the world can enroll in virtually. All locations include student discounts and cash disbursements totaling: $83867.00
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 94% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 72
- Accountability: 100
- Sustainability: 22
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.4%; rating input score 78
- Program expense ratio: 64.7%; rating input score 65
- Fundraising efficiency: $6 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Scored; rating input score 0
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -19.2%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 1.22; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.43; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 10.8%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: -2.4% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: -1.1% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: 0.5% per year; rating input score 100; 14th percentile among comparable filings
Details
- Where the money goes: 78.4% of revenue deployed · 64.7% of spending went to programs
- Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.6M in reported program spending
- Leadership: top reported pay $137K · 14 people listed
- Consistency: 34 of 36 current checks pass · 2 findings to review
- Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 22/100.
- High — Sustainability: Operating margin scored 7/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.
- High — Sustainability: Officer compensation ratio scored 27/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.