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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>175269</TotalAmt>
        <ProgramServicesAmt>52572</ProgramServicesAmt>
        <ManagementAndGeneralAmt>112745</ManagementAndGeneralAmt>
        <FundraisingAmt>9952</FundraisingAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>56457</TotalAmt>
        <ProgramServicesAmt>20246</ProgramServicesAmt>
        <ManagementAndGeneralAmt>36205</ManagementAndGeneralAmt>
        <FundraisingAmt>6</FundraisingAmt>
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      <FeesForServicesManagementGrp>
        <TotalAmt>105280</TotalAmt>
        <ManagementAndGeneralAmt>105280</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>12000</TotalAmt>
        <FundraisingAmt>12000</FundraisingAmt>
      </FeesForServicesProfFundraising>
      <AdvertisingGrp>
        <TotalAmt>39506</TotalAmt>
        <ProgramServicesAmt>13999</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25507</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>19195</TotalAmt>
        <ProgramServicesAmt>7885</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11310</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>35944</TotalAmt>
        <ProgramServicesAmt>7189</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17972</ManagementAndGeneralAmt>
        <FundraisingAmt>10783</FundraisingAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>83492</TotalAmt>
        <ProgramServicesAmt>5141</ProgramServicesAmt>
        <ManagementAndGeneralAmt>71800</ManagementAndGeneralAmt>
        <FundraisingAmt>6551</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>13149</TotalAmt>
        <ManagementAndGeneralAmt>13149</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>96303</TotalAmt>
        <ProgramServicesAmt>96303</ProgramServicesAmt>
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      <InsuranceGrp>
        <TotalAmt>24518</TotalAmt>
        <ProgramServicesAmt>10136</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14382</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>FIELD TRIPS</Desc>
        <TotalAmt>105182</TotalAmt>
        <ProgramServicesAmt>105182</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER SCHOOL</Desc>
        <TotalAmt>355378</TotalAmt>
        <ProgramServicesAmt>355378</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER ADMIN</Desc>
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        <ManagementAndGeneralAmt>5366</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FOOD SUPPLIES</Desc>
        <TotalAmt>69666</TotalAmt>
        <ProgramServicesAmt>69666</ProgramServicesAmt>
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        <TotalAmt>2297498</TotalAmt>
        <ProgramServicesAmt>1434673</ProgramServicesAmt>
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        <EOYAmt>1223170</EOYAmt>
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        <BOYAmt>591818</BOYAmt>
        <EOYAmt>1424226</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <BOYAmt>1933924</BOYAmt>
        <EOYAmt>1630474</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>547964</BOYAmt>
        <EOYAmt>453672</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2481888</BOYAmt>
        <EOYAmt>2084146</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3073706</BOYAmt>
        <EOYAmt>3508372</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-264392</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-133352</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>2</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">
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        <ContributionsAmt>145637</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>68223</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>500000</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>10161</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>1725029</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>1950415</BeginningYearBalanceAmt>
        <ContributionsAmt>71200</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>83041</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-81150</GrantsOrScholarshipsAmt>
        <AdministrativeExpensesAmt>-2176</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2187982</EndYearBalanceAmt>
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      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2045411</BeginningYearBalanceAmt>
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        <InvestmentEarningsOrLossesAmt>-97568</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>1950415</EndYearBalanceAmt>
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        <EndYearBalanceAmt>2045411</EndYearBalanceAmt>
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        <InvestmentEarningsOrLossesAmt>135921</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>2372845</EndYearBalanceAmt>
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      <PrmnntEndowmentBalanceEOYPct>0.26000</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.56000</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <RelatedOrgListSchRInd>true</RelatedOrgListSchRInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>1010792</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>617361</DepreciationAmt>
        <BookValueAmt>393431</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>881795</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>555087</DepreciationAmt>
        <BookValueAmt>326708</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>293567</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>279525</DepreciationAmt>
        <BookValueAmt>14042</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>734181</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>RIGHT-TO-USE ASSETS</Desc>
        <BookValueAmt>888028</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>PAYMENTS TO DEPOSIT</Desc>
        <BookValueAmt>-1250</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>886778</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED SEVERANCE PAY</Desc>
        <Amt>211349</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED VACATION PAY</Desc>
        <Amt>6658</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>RIGHT-OF-USE LIABILITIES</Desc>
        <Amt>1005163</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1223170</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="990E">
      <NondiscriminatoryPolicyStmtInd>true</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 statement as published on its website. Jerusalem University College bases admission and hiring practices on qualification, confidence, and merit without regard to race, color, national origin, sex, age, disability, or any other legally 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>
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      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>20</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>20</TotalEmployeeCnt>
      <SubtotalSpentAmt>860287</SubtotalSpentAmt>
      <TotalSpentAmt>860287</TotalSpentAmt>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>Financial Aid</TypeOfAssistanceTxt>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <RecipientCnt>4</RecipientCnt>
        <CashGrantAmt>19000</CashGrantAmt>
        <MannerOfCashDisbursementTxt>Scholarships</MannerOfCashDisbursementTxt>
        <DescriptionOfNonCashAsstTxt>not applicable</DescriptionOfNonCashAsstTxt>
        <ValuationMethodUsedDesc>Book</ValuationMethodUsedDesc>
      </ForeignIndividualsGrantsGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>true</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Educational scholarships and grants</GrantTypeTxt>
        <ValuationMethodUsedDesc>Book Value</ValuationMethodUsedDesc>
      </GrantsOtherAsstToIndivInUSGrp>
    </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>132371</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>22916</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>52000</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>155287</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>52000</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="990O">
      <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 universities, colleges, and non-profits 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 similar positions with universities, colleges, and non-profits 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>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI response or note to any line in Part XI</FormAndLineReferenceDesc>
        <ExplanationTxt>Part XI, Line 8 includes an audit adjustment of $16,217 for the allowance for credit losses. Additionally, a $117,135 right-to-use adjustment has been recorded for the campus lease, aligning financial statements with lease accounting standards.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>Institute of Holy Land Studies</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <ForeignAddress>
          <AddressLine1Txt>PO Box 1276 Mt Zion</AddressLine1Txt>
          <CityNm>Jerusalem</CityNm>
          <ProvinceOrStateNm>Jerusalem</ProvinceOrStateNm>
          <CountryCd>IS</CountryCd>
          <ForeignPostalCd>9101202</ForeignPostalCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>Educational Campus Operations</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>IS</LegalDomicileForeignCountryCd>
        <ExemptCodeSectionTxt>NA</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
      </IdRelatedTaxExemptOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Institute of Holy Land Studies</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>n</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>Book value</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>