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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
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      <ProgramServiceRevenueGrp>
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      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>28787</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>OTHER INCOME</Desc>
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      <NetRentalIncomeOrLossGrp>
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        <RelatedOrExemptFuncIncomeAmt>56121</RelatedOrExemptFuncIncomeAmt>
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      <GrossAmountSalesAssetsGrp>
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      <GainOrLossGrp>
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      <FeesForServicesAccountingGrp>
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      <ConferencesMeetingsGrp>
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      <OtherExpensesGrp>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Luke Fleer</PersonNm>
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        <TotalCompensationFilingOrgAmt>154161</TotalCompensationFilingOrgAmt>
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      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
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          <BusinessNameLine1Txt>Michigan Finance Authority</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>800596186</BondIssuerEIN>
        <CUSIPNum>000000000</CUSIPNum>
        <BondIssuedDt>2022-04-04</BondIssuedDt>
        <IssuePriceAmt>13762304</IssuePriceAmt>
        <PurposeDesc>To refund prior issue</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RefundingTaxExemptBondsInd>true</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Organizational document changes Part VI line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Organizational name change from Rochester University to Rochester Christian University, effective March 6, 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 is reviewed by the Chairman of the Audit Committee prior to being filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Annual disclosure is required and reviewed at the board level.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>An Independent contractor has done comparability studies by comparable positions/organizations of same size.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>An independent contractor has done comparability studies by comparable positions/organizations of same size.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Request for information would be reviewed and made available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>ROCHESTER CHRISTIAN UNIV FOUNDATION</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>800 W AVON ROAD</AddressLine1Txt>
          <CityNm>Rochester Hills</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48307</ZIPCd>
        </USAddress>
        <EIN>262801874</EIN>
        <PrimaryActivitiesTxt>FUNDRAISING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>503 C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12c</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Interlocking Board</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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    </IRS990ScheduleR>
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</Return>