CALIFORNIA BAPTIST UNIVERSITY
Balance Sheet
Fiscal Year Start:
Jul 1
Assets in 2024 (Year End)
$738,691,420
Property, Plant, & Equipment (net)
52%
Investments
22%
Other Assets
12%
Cash & Equivalents
11%
Receivables (Non-Related)
3%
Prepaid Expenses
<1%
Inventories
<1%
Related-Party Receivables
0%
Liabilities in 2024 (Year End)
$424,422,635
Tax-Exempt Bond Liabilities
65%
Other Liabilities
22%
Payables & Accruals
5%
Deferred Revenue
4%
Notes Payable / Debt (Non-Related)
4%
Custodial & Escrow Liabilities
<1%
Grants Payable
0%
Related-Party Payables
0%
Assets
2023
2024
Change
Cash & Equivalents
$99,098,093
$78,337,533
-21%
Receivables (Non-Related)
$18,872,438
$23,316,078
+24%
Related-Party Receivables
$3,473
$0
-100%
Inventories
$972,172
$926,278
-5%
Prepaid Expenses
$5,930,275
$4,013,700
-32%
Investments
$138,165,350
$162,846,265
+18%
Property, Plant, & Equipment (net)
$373,075,637
$382,835,282
+3%
Other Assets
$52,149,808
$86,416,284
+66%
Total Assets
$688,267,246
$738,691,420
+7%
Liabilities
2023
2024
Change
Payables & Accruals
$20,458,616
$19,726,186
-4%
Grants Payable
-
-
-
Deferred Revenue
$18,192,684
$18,726,832
+3%
Tax-Exempt Bond Liabilities
$280,946,737
$274,902,574
-2%
Custodial & Escrow Liabilities
-
$736,782
-
Notes Payable / Debt (Non-Related)
$19,114,111
$17,621,101
-8%
Related-Party Payables
-
-
-
Other Liabilities
$57,506,553
$92,709,160
+61%
Total Liabilities
$396,218,701
$424,422,635
+7%
Net assets
2023
2024
Change
Restricted Net Assets
$100,242,092
$122,394,103
+22%
Unrestricted Net Assets
$191,806,453
$191,874,682
+0%
Net assets
2023
2024
Change
Net assets
+$292,048,545
+$314,268,785
+8%
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