2025-01-16T08:34:52+00:00 2024-05-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2023-06-01 741196134 Mid-America Christian University Inc MID- 4056913800 3500 SW 119th Street Oklahoma City OK 73170 PHIL GREENWALD PRESIDENT 4056913800 2025-01-16 true Jeanette Verrelli P00742631 9727028262 2025-04-15 2023 2024-10-15 13:58:12Z PHIL GREENWALD 3500 SW 119th Street Oklahoma City OK 73170 49414284 false X WWW.MACU.EDU X 1953 OK 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. 30 26 600 30 0 0 6807210 7643576 26272866 30088124 546182 907241 133400 155359 33759658 38794300 10173040 12506206 0 13199206 13450761 0 440355 10753865 12408186 34126111 38365153 -366453 429147 44952917 43399260 6918538 4614290 38034379 38784970 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. false false 30845710 12506206 30070597 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. 30845710 true true false true false false false false true true false false false true false true false true false false false false false false false false false true true false false false false false false true false false false false false false false false false false true 2387 0 true 600 true false false false false false true true false false false false false false X 30 26 false false false false false false false true true false false false true true true true true true true false OK X Dean Meadows 4056913800 3500 SW 119TH STREET OKLAHOMA CITY OK 73170 DR RANDALL SPENCE BOARD CHAIRPERSON 0.5 0.0 X X 0 0 0 REV TODD BRASCHLER BOARD VICE CHAIR 0.5 0.0 X X 0 0 0 STEVEN GOO BOARD SECRETARY 0.5 0.0 X X 0 0 0 AMY ALDEN TRUSTEE 0.5 0.0 X 0 0 0 BRENDA PIERSON TRUSTEE 0.5 0.0 X 0 0 0 CLARK JOLLEY TRUSTEE / ADJUNCT INSTRUCTOR 0.5 0.0 X 3100 0 0 DAVID MCCUTCHEON TRUSTEE 0.5 0.0 X 0 0 0 DR DERROL DAWKINS TRUSTEE 0.5 0.0 X 0 0 0 DR ERIC ANTHONY JOSEPH TRUSTEE 0.5 0.0 X 0 0 0 DR JESSICA RIMMER TRUSTEE 0.5 0.0 X 0 0 0 JUSTIN KOCH TRUSTEE 0.5 0.0 X 0 0 0 LISA LEEPER TRUSTEE 0.5 0.0 X 0 0 0 MICHAEL CLEMENTS JR TRUSTEE 0.5 0.0 X 0 0 0 REV ANDREW REHBEIN TRUSTEE / ADJUNCT INSTRUCTOR 0.5 0.0 X 1500 0 0 REV BRIAN MARLETT TRUSTEE/ADJUNCT INSTRUCTOR 0.5 0.0 X 9500 0 0 REV CRYSTAL COLP TRUSTEE 0.5 0.0 X 0 0 0 REV DR RICHARD MANSFIELD TRUSTEE / ADJUNCT INSTRUCTOR 0.5 0.0 X 0 0 0 REV ELI PAGEL TRUSTEE 0.5 0.0 X 0 0 0 REV JEFF STEWART TRUSTT 0.5 0.0 X 0 0 0 REV JIM CLARK TRUSTEE 0.5 0.0 X 0 0 0 REV LARRY SPEELMAN TRUSTEE 0.5 0.0 X 0 0 0 REV THOM PRATT TRUSTEE / ADJUNCT INSTRUCTOR 0.5 0.0 X 0 0 0 REV TODD WATSON TRUSTEE 0.5 0.0 X 0 0 0 RON WHITTON TRUSTEE 0.5 0.0 X 867 0 0 ROSANNA LUCEROTORREZ TRUSTEE 0.5 0.0 X 0 0 0 SCOTT DUNCAN TRUSTEE 0.5 0.0 X 0 0 0 SCOTT STATON TRUSTEE 0.5 0.0 X 0 0 0 STEVE COTTOM TRUSTEE 0.5 0.0 X 0 0 0 STEVE FOSKIN TRUSTEE 0.5 0.0 X 0 0 0 STUART GRAHAM TRUSTEE 0.5 0.0 X 0 0 0 DEAN MEADOWS VP / CFO, STARTED 2/2024 50.0 0.0 X 0 0 0 Kristin Jasper CPA CFO End: 8/31/2023 50.0 0.0 X 117242 0 27964 PHIL GREENWALD PRESIDENT 50.0 0.0 X 192636 0 84957 DAVID ROSE AVP ENROLLMENT 50.0 0.0 X 105406 0 11020 DR BOBBIE SPURGEON-HARRIS EXEC. VICE PRESIDENT 50.0 0.0 X 127376 0 15050 DR HAROLD KIHEGA PROFESSOR 50.0 0.0 X 103429 0 5024 DR LEON DESECOTTIER PROFESSOR 50.0 0.0 X 126090 0 5758 DR SHARON LEASE VP ACADEMIC AFFAIRS 50.0 0.0 X 114144 0 6920 901290 0 156693 8 false true false PIONEER COLLEGE CATERERS 303 GLENROSE AVE NASHVILLE TN 372109949 CATERING/FOOD SERVIC 968530 ONDEMAND RESTAURANT SERVICE LLC 8117 N CLASSEN BLVD SUITE E OKLAHOMA CITY OK 73114 HVAC SERVICE 274576 LASCO ACOUSTICS AND DRYWALL OKC LLC 15000 BRISTOL PARK BLVD STE A OKLAHOMA CITY OK 73013 CONSTRUCTION 230118 BRYAN'S FLOORING LLC 3935 W RENO OKLAHOMA CITY OK 73107 FLOORING 226905 ELECTRICAL SOLUTIONS OF OKLAHOMA DEPARTMENT 960615 OKLAHOMA CITY OK 73196 ELECTRICAL 166574 9 2500 5884392 1756684 17382 7643576 TUITION AND FEES 611710 27273355 27273355 AUXILIARY SERVICES 611710 2814769 2814769 0 0 0 0 30088124 753009 753009 43690 43690 36698 36698 0 36698 36698 10380853 325438 10380853 171206 0 154232 154232 154232 900 2500 49470 -48570 -48570 928 18455 -17527 -17527 GAIN ON INSURANCE PROCEEDS 900099 141068 141068 0 0 0 0 141068 38794300 30070597 0 1080127 12506206 12506206 437767 309938 120385 7444 94035 66577 25860 1598 11079905 7844574 3046974 188357 364721 258223 100298 6200 670326 474590 184340 11396 804007 569237 221102 13668 16548 11716 4551 281 80651 57101 22179 1371 73864 73864 2099947 1570428 491811 37708 2269739 1606975 624178 38586 233597 165387 64239 3971 882406 624743 242662 15001 987208 698943 271482 16783 427854 302920 117660 7274 6978 4940 1919 119 111096 78656 30551 1889 1568847 1110744 431433 26670 309153 218880 85017 5256 AUXILIARY SUPPORT 1522993 1078279 418823 25891 BAD DEBT EXPENSE 582653 412518 160230 9905 HOUSING ALLOWANCE 183501 129918 50463 3120 FURNITURE AND EQUIPMENT 166394 117807 45758 2829 884757 626410 243309 15038 38365153 30845710 7079088 440355 4309258 4442362 7145140 5665719 1927 3059987 1928914 0 0 0 0 32230 385 62370 37932 278520 457098 39850159 16350861 24667410 23499298 4642382 7118313 175000 168136 389092 22421 22421 167180 58682 44952917 43399260 1518442 1086470 792619 0 0 4545893 3465414 61584 62406 6918538 4614290 X 32922096 33344364 5112283 5440606 38034379 38784970 44952917 43399260 429147 321444 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 73864 false false 73864 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY 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. 3576281 69604 289118 18484 3916519 3544543 65800 -19518 14544 3576281 2949740 1794310 22006 52082 1169431 3544543 2740758 181500 40026 12544 2949740 2709587 15803 57062 41694 2740758 0.4904 0.5096 0.0 false false 20684 2821999 2842683 28615714 9853848 18761866 7420752 5822075 1598677 971010 674938 296072 23499298 LEASE PAYABLE 62406 62406 26677463 321444 67925 389369 26288094 12506206 12506206 38794300 25926872 67925 67925 25858947 12506206 12506206 38365153 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 true true false true true true true false false false false false false false false true false true 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. true Unfunded Scholarships 798 5810364 Funded Scholarships 1321 6695842 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. X X true true X X X true false false false false false false true false PHIL GREENWALD PRESIDENT 189076 0 3560 0 0 0 25713 0 59244 0 277593 0 0 0 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. ESTHER REHBEIN BOARD MEMBER'S MOTHER 94035 COMPENSATION false 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.