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Great Commission University Inc

EIN 85-1562918 · Howe, IN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood81 out of 100GovernanceGood89 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

GCU SERVES THE GLOBAL CHURCH BY EDUCATING MISSION LEADERS TO FULFILL THE GREAT COMMISSION OF JESUS CHRIST. GCU ACCOMPLISHES THIS MISSION THROUGH A COMPREHENSIVE PROGRAM OF BIBLICAL AND GENERAL EDUCATION, CHRIST-CENTERED SERVICE AND SUPPORT, AND APPLIED SCHOLARSHIP IN PRACTICAL ENVIRONMENTS. GCU OFFERS THESE ENVIRONMENTS THROUGH CHRISTIAN MINISTRIES THAT SUPPORT THE UNIVERSITY.

Income
$1.1 million
Spending
$1.0 million
Spent on programs
93%
Reserves
4.4 months of spending
Largest source of income
donations and private grants, 82%
Employees
6
Volunteers
5

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 81 out of 100. Higher than 67% of charities in its peer group (education, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.4 months of spending.

  • Debt

    16 of 20

    It owes 23% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 9% of income.

  • Income trend

    15 of 15

    Income rose 32% on the year before.

  • Spending floor

    15 of 15

    93% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 89 out of 100. Higher than 56% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    5 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $507,153 spent. OUR MAIN PROGRAM SERVICE IS OUR EDUCATIONAL PROGRAM, DIVIDED INTO THE BACHELOR IN THEOLOGY. THE TOTAL ENROLLMENT IN BOTH PROGRAMS IS APPROXIMATELY 50 STUDENTS (ABOUT 30% IN THE MDIV, 70% IN THE BA PROGRAM). OJECTIVE OF OUR EDUCATION IS TO RAISE THESE STUDENTS AS CAPABLE MISSION LEADERS, LEADING CHURCHES AND MINISTRIES IN DIFFERENT CULTURAL, SOCIOLOGICAL AND GEOGRAPHICAL CONTEXTS GLOBALLY. WE ACHIEVE THIS OBJECTIVE THROUGH A SOUND ACADEMIC THEOLOGICAL EDUCATION PAIRED WITH SPIRITUAL FORMATION PROGRAMS AND MINISTRY PRACTICE. THE QUALITY OF OUR PROGRAMS IS ASSURED THROUGH OUR ACCREDITING AGENCY TRACS (TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS), WITH WHOM WE HOLD THE STATUS AS APPLICANT AND ARE IN THE PROCESS TOWARD CANDIDACY. OUR STUDENTS ARE THOSE DIRECTLY SERVED BY OUR PROGRAMS - THROUGH THESE STUDENTS, BY EQUIPPING AND RAISING THEM ACCORDING TO THE SKILLSET MENTIONED ABOVE, WE SERVE INDERECTLY A FAR GREATER NUMBER OF PEOPLE OF DIFFERENT AGES, GENDER AND SOCIAL BACKGROUNDS. SINCE ALL OF OUR STUDENTS ARE ACTIVELY INVOLVED IN MINISTRY AND CHURCH ACTIVITIES IN THE CONTEXT OF GLOBAL MISSIONS THEY ARE ALREADY IMPACTING A CONSIDERABLE NUMBER OF PEOPLE AROUND THEM, IN DIRECT PERSONAL ENGAGEMENT AND VIRTUALLY THROUGH ONLINE ACTIVITIES. OUR STUDENTS ARE SERVING IN CURRENTLY ABOUT 20 DIFFERENT COUNTRIES ACROSS LATIN AMERICA, AFRICA AND EUROPE. BY PROVIDING OUR PROGRAMS TO THEM THE SCOPE OF OUR WORK STRETCHES ACROSS THESE LARGE CONTINENTS, AND THROUGH OUR STUDENTS' CONTINUOUSLY GROWING MISSIONARY ACTIVITIES, THE INDIRECT SCOPE OF OUR WORK REACHES FAR BEYOND OUR STUDENTS' IMMEDIATE LOCATIONS. OUR MAIN PROGRAM SERVICE IS OUR EDUCATIONAL PROGRAM, DIVIDED INTO THE BACHELOR IN THEOLOGY. THE TOTAL ENROLLMENT IN BOTH PROGRAMS IS APPROXIMATELY 50 STUDENTS (ABOUT 30% IN THE MDIV, 70% IN THE BA PROGRAM). OJECTIVE OF OUR EDUCATION IS TO RAISE THESE STUDENTS AS CAPABLE MISSION LEADERS, LEADING CHURCHES AND MINISTRIES IN DIFFERENT CULTURAL, SOCIOLOGICAL AND GEOGRAPHICAL CONTEXTS GLOBALLY. WE ACHIEVE THIS OBJECTIVE THROUGH A SOUND ACADEMIC THEOLOGICAL EDUCATION PAIRED WITH SPIRITUAL FORMATION PROGRAMS AND MINISTRY PRACTICE. THE QUALITY OF OUR PROGRAMS IS ASSURED THROUGH OUR ACCREDITING AGENCY TRACS (TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS), WITH WHOM WE HOLD THE STATUS AS APPLICANT AND ARE IN THE PROCESS TOWARD CANDIDACY. OUR STUDENTS ARE THOSE DIRECTLY SERVED BY OUR PROGRAMS - THROUGH THESE STUDENTS, BY EQUIPPING AND RAISING THEM ACCORDING TO THE SKILLSET MENTIONED ABOVE, WE SERVE INDERECTLY A FAR GREATER NUMBER OF PEOPLE OF DIFFERENT AGES, GENDER AND SOCIAL BACKGROUNDS. SINCE ALL OF OUR STUDENTS ARE ACTIVELY INVOLVED IN MINISTRY AND CHURCH ACTIVITIES IN THE CONTEXT OF GLOBAL MISSIONS THEY ARE ALREADY IMPACTING A CONSIDERABLE NUMBER OF PEOPLE AROUND THEM, IN DIRECT PERSONAL ENGAGEMENT AND VIRTUALLY THROUGH ONLINE ACTIVITIES. OUR STUDENTS ARE SERVING IN CURRENTLY ABOUT 20 DIFFERENT COUNTRIES ACROSS LATIN AMERICA, AFRICA AND EUROPE. BY PROVIDING OUR PROGRAMS TO THEM THE SCOPE OF OUR WORK STRETCHES ACROSS THESE LARGE CONTINENTS, AND THROUGH OUR STUDENTS' CONTINUOUSLY GROWING MISSIONARY ACTIVITIES, THE INDIRECT SCOPE OF OUR WORK REACHES FAR BEYOND OUR STUDENTS' IMMEDIATE LOCATIONS.
  2. $441,667 spent. RENOVATE AND DEVELOP THE INDIANA CAMPUS. BESIDES SERVING OUR DISTANCE EDUCATION STUDENTS GLOBALLY, WE DEVELOP OUR PHYSICAL CAMPUS IN HOWE, INDIANA, IN PREPARATION FOR PROVIDING OUR EDUCATIONAL AND MINISTERIAL PROGRAMS AND SERVICES TO ON-CAMPUS STUDENTS IN THE NEAR FUTURE. THE HISTORICAL CAMPUS, FORMERLY A MILITARY ACADEMY, STRETCHES ACROSS 56 ACRES WITH 25 BUILDINGS OF DIFFERENT KINDS WITH A TOTAL SQUARE FOOTAGE OF ABOUT 250,000. WE HAVE BEEN CONTINUOUSLY MAINTAINING, RENOVATING AND IMPROVING THIS VAST PROPERTY. DURING THE PAST YEAR, BESIDES REGULAR MAINTENANCE AND UP-KEEP, WE BROUGHT SIGNIFICANT IMPROVEMENTS TO SEVERAL BUILDINGS ESPECIALLY THROUGH GUTTER AND ROOFING UPGRADES, ALONG WITH INTERIOR RENOVATION PROJECTS TO PROVIDE MORE QUALITY LIVING AND WORKING SPACE. RENOVATE AND DEVELOP THE INDIANA CAMPUS. BESIDES SERVING OUR DISTANCE EDUCATION STUDENTS GLOBALLY, WE DEVELOP OUR PHYSICAL CAMPUS IN HOWE, INDIANA, IN PREPARATION FOR PROVIDING OUR EDUCATIONAL AND MINISTERIAL PROGRAMS AND SERVICES TO ON-CAMPUS STUDENTS IN THE NEAR FUTURE. THE HISTORICAL CAMPUS, FORMERLY A MILITARY ACADEMY, STRETCHES ACROSS 56 ACRES WITH 25 BUILDINGS OF DIFFERENT KINDS WITH A TOTAL SQUARE FOOTAGE OF ABOUT 250,000. WE HAVE BEEN CONTINUOUSLY MAINTAINING, RENOVATING AND IMPROVING THIS VAST PROPERTY. DURING THE PAST YEAR, BESIDES REGULAR MAINTENANCE AND UP-KEEP, WE BROUGHT SIGNIFICANT IMPROVEMENTS TO SEVERAL BUILDINGS ESPECIALLY THROUGH GUTTER AND ROOFING UPGRADES, ALONG WITH INTERIOR RENOVATION PROJECTS TO PROVIDE MORE QUALITY LIVING AND WORKING SPACE.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending July 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 2021.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.