MID-AMERICA CHRISTIAN UNIVERSITY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MID-AMERICA CHRISTIAN UNIVERSITY (EIN 74-1196134)
- Tax period
- 2023-06-01 to 2024-05-31
- Filed
- 2025-01-16
- IRS object ID
- 202500169349300805
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-16T08:34:52+00:00 | ReturnTs |
| Tax Period End | 2024-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Forvis Mazars LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14221 Dallas Parkway Suite 400 | AddressLine1Txt |
| City | Dallas | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 741196134 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mid-America Christian University Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MID- | BusinessNameControlTxt |
| Phone | 4056913800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3500 SW 119th Street | AddressLine1Txt |
| City | Oklahoma City | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73170 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PHIL GREENWALD | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4056913800 | PhoneNum |
| Signature | 2025-01-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jeanette Verrelli | PreparerPersonNm |
| PTIN | P00742631 | PTIN |
| Phone | 9727028262 | PhoneNum |
| Preparation | 2025-04-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHIL GREENWALD | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3500 SW 119th Street | AddressLine1Txt |
| City | Oklahoma City | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73170 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $49,414,284 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MACU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1953 | FormationYr |
| Legal Domicile State | OK | LegalDomicileStateCd |
| Activity Or Mission | MID-AMERICA CHRISTIAN UNIVERSITY PREPARES STUDENTS THROUGH A WESLEYAN PERSPECTIVE TO CREATE, COLLABORATE, AND INNOVATE TO SOLVE LOCAL AND GLOBAL PROBLEMS FOR THE GLORY OF GOD THROUGH JESUS CHRIST AND THE GOOD OF SOCIETY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 26 | VotingMembersIndependentCnt |
| Total Employee | 600 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,807,210 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,643,576 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,272,866 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,088,124 | CYProgramServiceRevenueAmt |
| PY Investment Income | $546,182 | PYInvestmentIncomeAmt |
| CY Investment Income | $907,241 | CYInvestmentIncomeAmt |
| PY Other Revenue | $133,400 | PYOtherRevenueAmt |
| CY Other Revenue | $155,359 | CYOtherRevenueAmt |
| PY Total Revenue | $33,759,658 | PYTotalRevenueAmt |
| CY Total Revenue | $38,794,300 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,173,040 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,506,206 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,199,206 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,450,761 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $440,355 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,753,865 | PYOtherExpensesAmt |
| CY Other Expenses | $12,408,186 | CYOtherExpensesAmt |
| PY Total Expenses | $34,126,111 | PYTotalExpensesAmt |
| CY Total Expenses | $38,365,153 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$366,453 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $429,147 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $44,952,917 | TotalAssetsBOYAmt |
| Total Assets EOY | $43,399,260 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,918,538 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,614,290 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,034,379 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $38,784,970 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MID-AMERICA CHRISTIAN UNIVERSITY PREPARES STUDENTS THROUGH A WESLEYAN PERSPECTIVE TO CREATE, COLLABORATE, AND INNOVATE TO SOLVE LOCAL AND GLOBAL PROBLEMS FOR THE GLORY OF GOD THROUGH JESUS CHRIST AND THE GOOD OF SOCIETY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $30,845,710 | ExpenseAmt |
| Grant | $12,506,206 | GrantAmt |
| Revenue | $30,070,597 | RevenueAmt |
| Desc | INSTITUTION OF HIGHER EDUCATION TEACHING AND SERVING WITH BIBLICAL FOUNDATIONS THE UNIVERSITY EXISTS TO EQUIP STUDENTS TO GROW SPIRITUALLY AND INTELLECTUALLY. The University has experienced enrollment growth and has received support and approval to implement a Nursing program and expand science labs. | Desc |
| Total Program Service Expenses | $30,845,710 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2387 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 600 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 26 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dean Meadows | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4056913800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3500 SW 119TH STREET | AddressLine1Txt |
| City | OKLAHOMA CITY | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73170 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (38 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DR RANDALL SPENCE | ||||||||
| BOARD CHAIRPERSON | 0.5 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| REV TODD BRASCHLER | ||||||||
| BOARD VICE CHAIR | 0.5 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEVEN GOO | ||||||||
| BOARD SECRETARY | 0.5 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| AMY ALDEN | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| BRENDA PIERSON | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| CLARK JOLLEY | ||||||||
| TRUSTEE / ADJUNCT INSTRUCTOR | 0.5 | 0.0 | Yes (X) | $3,100 | $0 | $0 | ||
| DAVID MCCUTCHEON | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DR DERROL DAWKINS | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DR ERIC ANTHONY JOSEPH | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DR JESSICA RIMMER | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JUSTIN KOCH | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| LISA LEEPER | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL CLEMENTS JR | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| REV ANDREW REHBEIN | ||||||||
| TRUSTEE / ADJUNCT INSTRUCTOR | 0.5 | 0.0 | Yes (X) | $1,500 | $0 | $0 | ||
| REV BRIAN MARLETT | ||||||||
| TRUSTEE/ADJUNCT INSTRUCTOR | 0.5 | 0.0 | Yes (X) | $9,500 | $0 | $0 | ||
| REV CRYSTAL COLP | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| REV DR RICHARD MANSFIELD | ||||||||
| TRUSTEE / ADJUNCT INSTRUCTOR | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| REV ELI PAGEL | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| REV JEFF STEWART | ||||||||
| TRUSTT | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| REV JIM CLARK | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| REV LARRY SPEELMAN | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| REV THOM PRATT | ||||||||
| TRUSTEE / ADJUNCT INSTRUCTOR | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| REV TODD WATSON | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| RON WHITTON | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $867 | $0 | $0 | ||
| ROSANNA LUCEROTORREZ | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT DUNCAN | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT STATON | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| STEVE COTTOM | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| STEVE FOSKIN | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| STUART GRAHAM | ||||||||
| TRUSTEE | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DEAN MEADOWS | ||||||||
| VP / CFO, STARTED 2/2024 | 50.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Kristin Jasper CPA | ||||||||
| CFO End: 8/31/2023 | 50.0 | 0.0 | Yes (X) | $117,242 | $0 | $27,964 | ||
| PHIL GREENWALD | ||||||||
| PRESIDENT | 50.0 | 0.0 | Yes (X) | $192,636 | $0 | $84,957 | ||
| DAVID ROSE | ||||||||
| AVP ENROLLMENT | 50.0 | 0.0 | $105,406 | $0 | $11,020 | Yes (X) | ||
| DR BOBBIE SPURGEON-HARRIS | ||||||||
| EXEC. VICE PRESIDENT | 50.0 | 0.0 | $127,376 | $0 | $15,050 | Yes (X) | ||
| DR HAROLD KIHEGA | ||||||||
| PROFESSOR | 50.0 | 0.0 | $103,429 | $0 | $5,024 | Yes (X) | ||
| DR LEON DESECOTTIER | ||||||||
| PROFESSOR | 50.0 | 0.0 | $126,090 | $0 | $5,758 | Yes (X) | ||
| DR SHARON LEASE | ||||||||
| VP ACADEMIC AFFAIRS | 50.0 | 0.0 | $114,144 | $0 | $6,920 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $901,290 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $156,693 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS | ||||||
| 303 GLENROSE AVE | NASHVILLE | TN | 372109949 | CATERING/FOOD SERVIC | $968,530 | |
| ONDEMAND RESTAURANT SERVICE LLC | ||||||
| 8117 N CLASSEN BLVD | OKLAHOMA CITY | OK | 73114 | HVAC SERVICE | $274,576 | SUITE E |
| LASCO ACOUSTICS AND DRYWALL OKC LLC | ||||||
| 15000 BRISTOL PARK BLVD STE A | OKLAHOMA CITY | OK | 73013 | CONSTRUCTION | $230,118 | |
| BRYAN'S FLOORING LLC | ||||||
| 3935 W RENO | OKLAHOMA CITY | OK | 73107 | FLOORING | $226,905 | |
| ELECTRICAL SOLUTIONS OF OKLAHOMA | ||||||
| DEPARTMENT 960615 | OKLAHOMA CITY | OK | 73196 | ELECTRICAL | $166,574 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $2,500 | FundraisingAmt |
| Government Grants | $5,884,392 | GovernmentGrantsAmt |
| All Other Contributions | $1,756,684 | AllOtherContributionsAmt |
| Noncash Contributions | $17,382 | NoncashContributionsAmt |
| Total Contributions | $7,643,576 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $27,273,355 | $27,273,355 |
| AUXILIARY SERVICES | 611710 | $2,814,769 | $2,814,769 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,088,124 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $753,009 | TotalRevenueColumnAmt |
| Exclusion | $753,009 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,690 | TotalRevenueColumnAmt |
| Exclusion | $43,690 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $36,698 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $36,698 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,698 | TotalRevenueColumnAmt |
| Exclusion | $36,698 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,380,853 | SecuritiesAmt |
| Other | $325,438 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,380,853 | SecuritiesAmt |
| Other | $171,206 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $154,232 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,232 | TotalRevenueColumnAmt |
| Exclusion | $154,232 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $900 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $2,500 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $49,470 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$48,570 | TotalRevenueColumnAmt |
| Exclusion | -$48,570 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $928 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $18,455 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$17,527 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$17,527 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GAIN ON INSURANCE PROCEEDS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $141,068 | TotalRevenueColumnAmt |
| Exclusion | $141,068 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $141,068 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,794,300 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,070,597 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,080,127 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,506,206 | TotalAmt |
| Program Services | $12,506,206 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $437,767 | TotalAmt |
| Program Services | $309,938 | ProgramServicesAmt |
| Management And General | $120,385 | ManagementAndGeneralAmt |
| Fundraising | $7,444 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,035 | TotalAmt |
| Program Services | $66,577 | ProgramServicesAmt |
| Management And General | $25,860 | ManagementAndGeneralAmt |
| Fundraising | $1,598 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,079,905 | TotalAmt |
| Program Services | $7,844,574 | ProgramServicesAmt |
| Management And General | $3,046,974 | ManagementAndGeneralAmt |
| Fundraising | $188,357 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,721 | TotalAmt |
| Program Services | $258,223 | ProgramServicesAmt |
| Management And General | $100,298 | ManagementAndGeneralAmt |
| Fundraising | $6,200 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $670,326 | TotalAmt |
| Program Services | $474,590 | ProgramServicesAmt |
| Management And General | $184,340 | ManagementAndGeneralAmt |
| Fundraising | $11,396 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $804,007 | TotalAmt |
| Program Services | $569,237 | ProgramServicesAmt |
| Management And General | $221,102 | ManagementAndGeneralAmt |
| Fundraising | $13,668 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,548 | TotalAmt |
| Program Services | $11,716 | ProgramServicesAmt |
| Management And General | $4,551 | ManagementAndGeneralAmt |
| Fundraising | $281 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,651 | TotalAmt |
| Program Services | $57,101 | ProgramServicesAmt |
| Management And General | $22,179 | ManagementAndGeneralAmt |
| Fundraising | $1,371 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,864 | TotalAmt |
| Management And General | $73,864 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,099,947 | TotalAmt |
| Program Services | $1,570,428 | ProgramServicesAmt |
| Management And General | $491,811 | ManagementAndGeneralAmt |
| Fundraising | $37,708 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,269,739 | TotalAmt |
| Program Services | $1,606,975 | ProgramServicesAmt |
| Management And General | $624,178 | ManagementAndGeneralAmt |
| Fundraising | $38,586 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $233,597 | TotalAmt |
| Program Services | $165,387 | ProgramServicesAmt |
| Management And General | $64,239 | ManagementAndGeneralAmt |
| Fundraising | $3,971 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $882,406 | TotalAmt |
| Program Services | $624,743 | ProgramServicesAmt |
| Management And General | $242,662 | ManagementAndGeneralAmt |
| Fundraising | $15,001 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $987,208 | TotalAmt |
| Program Services | $698,943 | ProgramServicesAmt |
| Management And General | $271,482 | ManagementAndGeneralAmt |
| Fundraising | $16,783 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,854 | TotalAmt |
| Program Services | $302,920 | ProgramServicesAmt |
| Management And General | $117,660 | ManagementAndGeneralAmt |
| Fundraising | $7,274 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,978 | TotalAmt |
| Program Services | $4,940 | ProgramServicesAmt |
| Management And General | $1,919 | ManagementAndGeneralAmt |
| Fundraising | $119 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,096 | TotalAmt |
| Program Services | $78,656 | ProgramServicesAmt |
| Management And General | $30,551 | ManagementAndGeneralAmt |
| Fundraising | $1,889 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,568,847 | TotalAmt |
| Program Services | $1,110,744 | ProgramServicesAmt |
| Management And General | $431,433 | ManagementAndGeneralAmt |
| Fundraising | $26,670 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,153 | TotalAmt |
| Program Services | $218,880 | ProgramServicesAmt |
| Management And General | $85,017 | ManagementAndGeneralAmt |
| Fundraising | $5,256 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| AUXILIARY SUPPORT | $1,522,993 | $1,078,279 | $418,823 | $25,891 |
| BAD DEBT EXPENSE | $582,653 | $412,518 | $160,230 | $9,905 |
| HOUSING ALLOWANCE | $183,501 | $129,918 | $50,463 | $3,120 |
| FURNITURE AND EQUIPMENT | $166,394 | $117,807 | $45,758 | $2,829 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $884,757 | TotalAmt |
| Program Services | $626,410 | ProgramServicesAmt |
| Management And General | $243,309 | ManagementAndGeneralAmt |
| Fundraising | $15,038 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,365,153 | TotalAmt |
| Program Services | $30,845,710 | ProgramServicesAmt |
| Management And General | $7,079,088 | ManagementAndGeneralAmt |
| Fundraising | $440,355 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,309,258 | BOYAmt |
| EOY | $4,442,362 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,145,140 | BOYAmt |
| EOY | $5,665,719 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,927 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,059,987 | BOYAmt |
| EOY | $1,928,914 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,230 | BOYAmt |
| EOY | $385 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,370 | BOYAmt |
| EOY | $37,932 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $278,520 | BOYAmt |
| EOY | $457,098 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $39,850,159 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,350,861 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,667,410 | BOYAmt |
| EOY | $23,499,298 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,642,382 | BOYAmt |
| EOY | $7,118,313 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,000 | BOYAmt |
| EOY | $168,136 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,092 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,421 | BOYAmt |
| EOY | $22,421 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,180 | BOYAmt |
| EOY | $58,682 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,952,917 | BOYAmt |
| EOY | $43,399,260 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,518,442 | BOYAmt |
| EOY | $1,086,470 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $792,619 | BOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,545,893 | BOYAmt |
| EOY | $3,465,414 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,584 | BOYAmt |
| EOY | $62,406 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,918,538 | BOYAmt |
| EOY | $4,614,290 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,922,096 | BOYAmt |
| EOY | $33,344,364 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,112,283 | BOYAmt |
| EOY | $5,440,606 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,034,379 | BOYAmt |
| EOY | $38,784,970 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,952,917 | BOYAmt |
| EOY | $43,399,260 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $429,147 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $321,444 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | Yes (true) | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $73,864 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $73,864 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY | FormAndLineReferenceDesc |
| Explanation | TO OBTAIN A REPRESENTATIVE TO AID IN PLANNING AND IMPLEMENTING ALL LEGISLATIVE STRATEGIES TO ACCOMPLISH THE MACU INITIATIVE, ASSISTING IN THE PREPARATION OF SUPPORTING MATERIALS FOR THE INITIATIVE, AND SERVING AS LIASON TO FEDERAL AGENCIES RELEVANT TO THE INITIATIVE. IN ADDITION, NO FEDERAL DOLLARS ARE TO BE USED FOR LOBBYING ACTIVITIES. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,576,281 | BeginningYearBalanceAmt |
| Contributions | $69,604 | ContributionsAmt |
| Investment Earnings Or Losses | $289,118 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $18,484 | OtherExpendituresAmt |
| End Year Balance | $3,916,519 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,544,543 | BeginningYearBalanceAmt |
| Contributions | $65,800 | ContributionsAmt |
| Investment Earnings Or Losses | -$19,518 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $14,544 | OtherExpendituresAmt |
| End Year Balance | $3,576,281 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,949,740 | BeginningYearBalanceAmt |
| Contributions | $1,794,310 | ContributionsAmt |
| Investment Earnings Or Losses | $22,006 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $52,082 | OtherExpendituresAmt |
| Administrative Expenses | $1,169,431 | AdministrativeExpensesAmt |
| End Year Balance | $3,544,543 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,740,758 | BeginningYearBalanceAmt |
| Contributions | $181,500 | ContributionsAmt |
| Investment Earnings Or Losses | $40,026 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $12,544 | OtherExpendituresAmt |
| End Year Balance | $2,949,740 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,709,587 | BeginningYearBalanceAmt |
| Contributions | $15,803 | ContributionsAmt |
| Investment Earnings Or Losses | $57,062 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $41,694 | OtherExpendituresAmt |
| End Year Balance | $2,740,758 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.4904 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.5096 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $20,684 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,821,999 | OtherCostOrOtherBasisAmt |
| Book Value | $2,842,683 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,615,714 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,853,848 | DepreciationAmt |
| Book Value | $18,761,866 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,420,752 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,822,075 | DepreciationAmt |
| Book Value | $1,598,677 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $971,010 | OtherCostOrOtherBasisAmt |
| Depreciation | $674,938 | DepreciationAmt |
| Book Value | $296,072 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,499,298 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE PAYABLE | Desc |
| Amt | $62,406 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $62,406 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $26,677,463 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $321,444 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $67,925 | OtherRevenueAmt |
| Revenue Not Reported | $389,369 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,288,094 | RevenueSubtotalAmt |
| Other Revenues Not Included | $12,506,206 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $12,506,206 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $38,794,300 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,926,872 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $67,925 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $67,925 | ExpensesNotReportedAmt |
| Expenses Subtotal | $25,858,947 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $12,506,206 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $12,506,206 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $38,365,153 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2 ASC 740 FOOTNOTE | MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | ENDOWMENT FUNDS ARE INTENDED FOR USE IN FUNDING SCHOLARSHIPS AND LOANS TO STUDENTS OR FOR OPERATIONAL ACTIVITIES AS THE DONOR RESTRICTION DICTATES. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | COST OF GOODS SOLD - 18455 FUNDRAISING EXPENSES - 49470 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | SCHOLARSHIPS - 12506206 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | COST OF GOODS SOLD - 18455 FUNDRAISING EXPENSES - 49470 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | SCHOLARSHIPS - 12506206 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | false | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | THE SCHOOL'S RACIALLY NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE SCHOOL CATALOGUE AND IN ALL PUBLICATIONS ISSUED TO THE PUBLIC. IN ADDITION, THE MACU SEXUAL ASSAULT, HARASSMENT AND DISCRIMINATION POLICY (TITLE IX) CAN BE FOUND ON THE UNIVERSITY WEBSITE. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | THE UNIVERSITY RECEIVED FEDERAL COLLEGE WORK STUDY, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, AND PELL GRANT FUNDS THAT ARE ALLOCATED FOR STUDENT BENEFIT TO AID STUDENTS THROUGH THOSE PROGRAMS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Unfunded Scholarships | 798 | $5,810,364 |
| Funded Scholarships | 1321 | $6,695,842 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | GRANTS FOR SCHOLARSHIPS, FELLOWSHIPS AND STUDENT LOANS ARE MADE UPON FINANCIAL NEED AND THE ACADEMIC PROMISE OF STUDENTS APPLYING FOR FINANCIAL AID. ALL RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANTS OR ASSISTANCE MADE TO STUDENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHIL GREENWALD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $189,076 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $3,560 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $25,713 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $59,244 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $277,593 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Tax indemnification and gross-up payments | Year-end bonus for the individuals listed were gross-up and the bonus was included as taxable wages to the employees. Phil Greenwald: $3,560 Dr. Bobbie Spurgeon-Harris: $2,212 Dr. Leon Desecottier: $541 Dr. Sharon Lease: $3,311 Dr. Harold Kihega: $784 |
| Schedule J, Part I, Line 1a Housing allowance or residence for personal use | PHIL GREENWALD: $48,000 HOUSING ALLOWANCE NON-TAXABLE UNDER INTERNAL REVENUE CODE SECTION 107 [MINISTER OF THE GOSPEL]. THIS IS INCLUDED IN SCHEDULE J, PART II, COLUMN (D). |
| Schedule J, Part I, Line 4a Severance or change-of-control payment | SEVERANCE IS A VOLUNTARY AGREEMENT THAT SET FORTH THE AGREED UPON SEPARATION DATE FOR EMPLOYMENT AND BENEFITS COVERAGE, THE AMOUNT OF PAYMENT, A CONFIDENTIALITY AGREEMENT CONCERNING COMPANY INFORMATION AND MATERIALS, RETURN OF COMPANY MATERIALS, AND COOPERATION CONCERNING BUSINESS MATTERS. THE FOLLOWING INDIVIDUAL RECEIVED A SEVERANCE PAYMENT IN THEIR 2023 TAXABLE COMPENSATION: Kristin Jasper $43,333 |
| Schedule J, Part I, Line 7 Non-fixed payments | MERIT INCREASES OR BONUSES ARE DECIDED ANNUALLY AT THE TIME OF BUDGET PREPARATION. THE PRESIDENT DETERMINES TIMING AND AMOUNT IF THEY ARE GIVEN. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESTHER REHBEIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER'S MOTHER | RelationshipDescriptionTxt |
| Transaction | $94,035 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A COPY OF THE FORM 990 WAS SUBMITTED AND REVIEWED BY THE PRESIDENT AND WAS APPROVED BEFORE FILING THE RETURN. A PUBLIC DISCLOSURE COPY IS PROVIDED TO THE BOARD FOR REVIEW. A FULL VERSION OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD UPON REQUEST. |
| Form 990, Part VI, Line 12c Conflict of interest policy | THE GOVERNING BODY REQUIRES DISCLOSURE OF ANY CONFLICTS OF INTEREST THROUGH AN ANNUAL DISCLOSURE STATEMENT. WHEN A CONFLICT ARISES, THE BOARD MEMBER WITH THE CONFLICT MUST ABSTAIN FROM DELIBERATIONS AND VOTING ON DECISIONS REGARDING ANY TRANSACTION THAT RELATES TO THE CONFLICT. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The CEO Evaluation Committee meets at least twice annually to review the performance of the President/CEO. At the October meeting, the Committee recommends the annual compensation for the President to the full Board of Trustees. The compensation determination includes a detailed review and analysis of the salary surveys of the Council for Christian Colleges and Universities (CCCU) and the College and University Professional Association for Human Resources (CUPA-HR). Upon approval, the President/CEO's compensation is effective June 1 of the following year. This occurred in October 2023 and will occur in October 2024. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | The President/CEO completes annual performance reviews for each member of the President's Cabinet. Salaries for these positions are reviewed and analyzed by looking at comparable positions in the salary surveys of the Council for Christian Colleges and Universities (CCCU) and the College and University Professional Association for Human Resources (CUPA-HR). The President approves the salaries of these positions in conjunction with the annual budget process. This occurred in March 2024 and will occur in March 2025. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AS APPROVED BY THE CHIEF EXECUTIVE OFFICER. |
| FORM 990, PART VI, LINE 1A DELEGATION OF BOARD AUTHORITY: | THE BOARD MAY DELEGATE AUTHORITY TO ONE OR MORE COMMITTEES, WHICH MAY PERFORM DUTIES AND EXERCISE AUTHORITY AS MAY BE DIRECTED OR DELEGATED BY THE BOARD. EACH COMMITTEE SHALL REGULARLY REPORT TO THE BOARD COMMITTEES. THE COMMITTEE HAS THE POWER TO PERFORM DUTIES AS DELEGATED BY THE BOARD OF TRUSTEES. |