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      <TravelGrp>
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        <ProgramServicesAmt>17449</ProgramServicesAmt>
        <ManagementAndGeneralAmt>58092</ManagementAndGeneralAmt>
        <FundraisingAmt>2377</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>42891</TotalAmt>
        <ManagementAndGeneralAmt>42891</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
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        <TotalAmt>81636</TotalAmt>
        <ProgramServicesAmt>81636</ProgramServicesAmt>
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      <InsuranceGrp>
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        <ProgramServicesAmt>11296</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6171</ManagementAndGeneralAmt>
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        <Desc>FIELD TRIPS</Desc>
        <TotalAmt>1093191</TotalAmt>
        <ProgramServicesAmt>1093191</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>OTHER SCHOOL</Desc>
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        <ProgramServicesAmt>462497</ProgramServicesAmt>
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        <Desc>OTHER ADMIN</Desc>
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        <EOYAmt>104045</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>591818</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
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        <EOYAmt>547964</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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        <EOYAmt>2481888</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2954616</BOYAmt>
        <EOYAmt>3073706</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
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      <PriorPeriodAdjustmentsAmt>-67254</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>-1</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>1950415</BeginningYearBalanceAmt>
        <ContributionsAmt>71200</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>83041</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-81150</GrantsOrScholarshipsAmt>
        <AdministrativeExpensesAmt>-2176</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2187982</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2045411</BeginningYearBalanceAmt>
        <ContributionsAmt>2572</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-97568</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>1950415</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2372845</BeginningYearBalanceAmt>
        <ContributionsAmt>-595445</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>268011</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>2045411</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>1791445</BeginningYearBalanceAmt>
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        <InvestmentEarningsOrLossesAmt>135921</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>2372845</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>1648553</BeginningYearBalanceAmt>
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        <InvestmentEarningsOrLossesAmt>67348</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>1791445</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.73000</BoardDesignatedBalanceEOYPct>
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      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <RelatedOrgListSchRInd>true</RelatedOrgListSchRInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>1006747</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>559136</DepreciationAmt>
        <BookValueAmt>447611</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>876595</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>519577</DepreciationAmt>
        <BookValueAmt>357018</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>293567</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>276958</DepreciationAmt>
        <BookValueAmt>16609</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>821238</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED SEVERANCE PAY</Desc>
        <Amt>201679</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED VACATION PAY</Desc>
        <Amt>13436</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>215115</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="990E">
      <NondiscriminatoryPolicyStmtInd>false</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>false</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Record maintenances (Questions 4a, 4b, 4c or 4d)</FormAndLineReferenceDesc>
        <ExplanationTxt>Jerusalem University Colleges practices are in alignment with its non discrimination policy as published on its website. Jerusalem University College basis admissions and hiring practices on qualification, confidence and merit without regard to race, color, national origin, sex, age, disability or any other legally other protected status.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleF documentId="990F">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>20</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>COLLEGE COURSES</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>2428022</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>20</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>20</TotalEmployeeCnt>
      <SubtotalSpentAmt>2428022</SubtotalSpentAmt>
      <TotalSpentAmt>2428022</TotalSpentAmt>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>Financial Aid</TypeOfAssistanceTxt>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <RecipientCnt>7</RecipientCnt>
        <CashGrantAmt>45405</CashGrantAmt>
        <MannerOfCashDisbursementTxt>Scholarships</MannerOfCashDisbursementTxt>
        <DescriptionOfNonCashAsstTxt>not applicable</DescriptionOfNonCashAsstTxt>
        <ValuationMethodUsedDesc>Book</ValuationMethodUsedDesc>
      </ForeignIndividualsGrantsGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Educational scholarships and grants</GrantTypeTxt>
        <RecipientCnt>37</RecipientCnt>
        <CashGrantAmt>244930</CashGrantAmt>
        <ValuationMethodUsedDesc>Book Value</ValuationMethodUsedDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Monitoring procedures (Part I, line 2)</FormAndLineReferenceDesc>
        <ExplanationTxt>Jerusalem University College maintains its grant recipient applications and awarding information in its customer relationship management software</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="990J">
      <TravelForCompanionsInd>X</TravelForCompanionsInd>
      <DiscretionarySpendingAcctInd>X</DiscretionarySpendingAcctInd>
      <HousingAllowanceOrResidenceInd>X</HousingAllowanceOrResidenceInd>
      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>OLIVER HERSEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>75000</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>1000</BonusFilingOrganizationAmount>
        <NontaxableBenefitsFilingOrgAmt>61916</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>52500</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>137916</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>52500</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="990L">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>John Monson</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>Former Trustee</RelationshipDescriptionTxt>
        <TransactionAmt>77411</TransactionAmt>
        <TransactionDesc>Purchase of mapping materials</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Organizational document changes Part VI line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Since the last 990 filing, Jerusalem University College has approved a new document retention policy as well as a conflict of interest policy.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The completed form 990 is sent to the president and the entire Board of Directors for review. All board members are asked to correct or give feedback on any areas of the form 990 that need correction or restatement. After corrections have been made, the president, chairman of the board, and treasurer all must give approval before the form 990 can be submitted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All board members disclosed and signed Jerusalem University Colleges conflict of interest statement. All conflicts are investigated by the Board Finance Committee</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation process for top officials, officers, directors, and key employees is analyzed by comparing similar positions with ATS, ABHS, and CCCU universities and colleges of similar size and revenue.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation process for top officials, officers, directors, and key employees is analyzed by comparing key positions with ATS, ABHE, and CCCU universities and colleges of similar size and revenue.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents are on file and available to view upon request. The Federal form 990 is also available online.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Explanation of other changes in net assets or fund balances Part XI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>This is a rounding error</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <ProvinceOrStateNm>Jerusalem</ProvinceOrStateNm>
          <CountryCd>IS</CountryCd>
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        </ForeignAddress>
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        <DirectControllingNACd>N/A</DirectControllingNACd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>true</AssetSaleToOtherOrgInd>
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      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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        <OtherOrganizationName>
          <BusinessNameLine1Txt>Institute of Holy Land Studies</BusinessNameLine1Txt>
        </OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>Book value</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
