2024-05-14T13:44:26+00:00 2023-06-30 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2022-07-01 480730814 MidAmerica Nazarene University MIDA 9139713600 2030 East College Way Olathe KS 66062 Dr David Spittal President 9139713600 2024-05-14 true Darrel Anderson 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Dr David Spittal 2030 East College Way Olathe KS 66062 48269528 false X www.mnu.edu X 1966 KS Transformative University nurturing Christlike community, academic excellence & passion to serve. 41 38 882 275 336780 49949 21877559 5519593 41714425 42347018 -304902 40925 369605 359362 63656687 48266898 16135988 16174411 0 0 20273150 21123123 48056 36353 1160474 13494666 14601151 49951860 51935038 13704827 -3668140 55334319 56725893 19698969 24742127 35635350 31983766 MidAmerica Nazarene University (MNU) is a transformative university that nurtures Christlike community, pursues academic excellence, and cultivates a passion to serve. MNU is a comprehensive liberal arts university offering undergraduate and selected professional and personal development for a life of service to God, the Church, the nation, and the world. false false 47519428 16174411 42362644 MidAmerica Nazarene University is a private, Christian, liberal arts university founded in 1966. The campus is located on 105 acres in Olathe, Kansas. In 2016, MNU had its accreditation by the Higher Learning Commission reaffirmed. Offering more than 70 areas of study in undergraduate, graduate and certificate programs, MNU is known for its personal, student-focused approach. Popular programs include undergraduate business, education and nursing; graduate degrees in business, education, nursing, and counseling, and postgraduate certificates. Online offerings include classes in education, nursing, business and associate's level studies. Study abroad as well as service-learning experiences are offered. Total enrollment for the Fall 2023 semester was 1,781 students. MNU facts: MNU is the only private university in the state of Kansas to offer a graduate counseling program accredited by the Council for Accreditation of Counseling & Related Educational Programs (CACREP). MNU has offered innovative, accelerated adult degree completion and graduate programs since 1987. The yearly economic impact of the University per the KICA study is $84.8 million annually in the state of Kansas. 47519428 true true false false false false true false true true false false false true false false true true true true false false true false false false false true true false false false false true false true false false false false false false true true true false false true 3856 0 true 882 true true true false false false false false false false false false false false X 41 38 true false false false false false false true true false false true true true true true true true true false KS X Darrel Anderson 9139713600 2030 East College Way Olathe KS 66062 Dr Daniel D Rexroth Chairman 1.0 0.5 X X 0 0 0 Dr David J Spittal President 40.0 1.0 X X 201502 0 0 Dr Eddie Estep Vice Chair/Trustee 1.0 0.0 X X 0 0 0 Mr Ervin Cash Treasurer/Trustee 1.0 0.0 X X 0 0 0 Mr Greg Hephner Secretary/Trustee 1.0 0.0 X X 0 0 0 Dr Clark Armstrong Trustee 1.0 0.0 X 0 0 0 Dr Deanna Edwards Trustee 1.0 0.0 X 0 0 0 Dr George Williams Trustee 1.0 0.0 X 0 0 0 Dr Larry McIntire Trustee 1.0 1.0 X 0 0 0 Dr Merrill R Conant Trustee 1.0 0.0 X 0 0 0 Dr N Jeannie Williams At-Large/Trustee 1.0 0.0 X 0 0 0 Dr Susan Moore Trustee 1.0 0.0 X 0 0 0 Dr Wendy Belcher Trustee 1.0 0.0 X 0 0 0 Mr Al Carlson Trustee 1.0 0.0 X 0 0 0 Mr Allen K Brown Trustee 1.0 0.0 X 0 0 0 Mr Andrew L Speicher Trustee 1.0 0.0 X 0 0 0 Mr Bob Sisson Trustee 1.0 0.0 X 0 0 0 Mr Chad Cook Trustee 1.0 0.0 X 0 0 0 Mr John Dahl Trustee 1.0 0.0 X 0 0 0 Mr Michael Kraemer Trustee 1.0 0.0 X 0 0 0 Mr Philip D Speicher Trustee 1.0 0.0 X 0 0 0 Mr Tim Buchanan Trustee 1.0 0.0 X 0 0 0 Mrs Brenna Selden Trustee 1.0 0.0 X 0 0 0 Mrs Crystal Page Trustee 1.0 0.0 X 0 0 0 Mrs Donna Boese Trustee 1.0 0.0 X 0 0 0 Mrs LeEtta Felter Trustee 1.0 0.0 X 0 0 0 Rev Daniel W Cole Trustee 1.0 0.0 X 0 0 0 Rev Darren Melton Trustee 1.0 0.0 X 0 0 0 Rev Fred Toomey Trustee 1.0 0.0 X 0 0 0 Rev Jason Hill Trustee 1.0 0.0 X 0 0 0 Rev Jay Bessmer Trustee 1.0 0.0 X 0 0 0 Rev Jim C Bond Trustee 1.0 0.5 X 0 0 0 Rev Kyle Rogers Trustee 1.0 0.0 X 0 0 0 Rev Leray D Glendenning Trustee 1.0 0.0 X 0 0 0 Rev Marcos Cisneras Trustee 1.0 0.0 X 0 0 0 Rev Michael G Palmer Trustee 1.0 0.0 X 0 0 0 Rev Phil Rhoades Trustee 1.0 0.0 X 0 0 0 Rev Shawn Siegfreid Trustee 1.0 0.0 X 0 0 0 Rev Sokurt Suos Trustee 1.0 0.0 X 0 0 0 Rev Steven Hoffman Trustee 1.0 0.0 X 0 0 0 Rev Tim Carter Trustee 1.0 0.0 X 0 0 0 Dr Jon North VP of Advancement 40.0 1.0 X 140600 0 21524 Dr Nancy Damron VP for Academic Affairs/CAO 40.0 0.0 X 129961 0 27658 Mr Daniel Rincones VP for Student Development 40.0 0.0 X 83922 0 11806 Mr Darrel Anderson VP for Finance/CFO 40.0 1.0 X 136536 0 17917 Mrs Lisa Hood VP Strategic Expansion 40.0 0.0 X 79373 0 14346 Dr Joanne McDermott Professor of Nursing 40.0 0.0 X 110532 0 10013 Dr Martin Crossland Assoc. VP Instructional Technology 40.0 0.0 X 124567 0 38970 Dr Sarah Miller Associate Dean, Professor of Nursing 40.0 0.0 X 108893 0 11696 Dr Susan Larson Professor of Nursing 40.0 0.0 X 119419 0 24550 Dr Victoria Haynes Professor of Nursing 40.0 0.0 X 134480 0 4818 1369785 0 183298 12 false true false AL Huber Inc 10770 El Monte Overland Park KS 66211 Construction 5095665 Pioneer College Caterers 303 Glenrose Ave Nashville TN 37210 Food Services 1404684 Walz Tetrick Advertising Inc 5201 Johnson Drive Suite 500 Mission KS 66205 Advertising 476615 EMCOR Service Fagan 3125 Brinkerhoff Road Kansas City KS 66115 Repair Services 445122 Ellucian Company LP 62578 Collections Center Drive Chicago IL 60693 Maintenance and training 190662 14 5112657 400454 6482 6482 5519593 Student tuition 611600 36474329 36474329 Auxiliary income 611600 5872689 5872689 0 0 0 0 42347018 43555 43555 6956 6956 0 0 2630 0 -2630 -2630 -2630 Conference/events 721310 336780 336780 15626 15626 0 0 352406 48266898 42362644 336780 47881 16174411 16174411 916059 187188 545130 183741 55966 55966 15486769 14292395 696149 498225 134224 126236 5128 2860 3389382 3073561 212969 102852 1140723 1012447 83310 44966 58665 14215 44450 204473 204473 36353 36353 2458991 2251577 179436 27978 570160 553227 5433 11500 1385552 1236694 108159 40699 1198426 1063661 87524 47241 1878492 1810541 54391 13560 1318580 1226041 67375 25164 63916 30421 31472 2023 898641 787517 89523 21601 2350071 2101463 190557 58051 686834 514748 158044 14042 Labor/Materials Expense 418385 46152 372032 201 Charges/Fees/Testing 401004 352228 48600 176 Bookstore & Other COGS 287245 287245 421716 321494 70981 29241 51935038 47519428 3255136 1160474 10317 19058 1605578 2250272 5249693 4910467 0 0 55701 73222 321611 435644 88324124 40991769 46918532 47332355 0 584857 358339 588030 1346536 55334319 56725893 2439817 1930656 1554185 1525039 0 15454630 16020778 250337 5265654 19698969 24742127 X 33984425 30908937 1650925 1074829 35635350 31983766 55334319 56725893 X -3668140 16556 X false true X true true true X 4887903 8078494 9380875 21877559 5519593 49744424 0 0 4887903 8078494 9380875 21877559 5519593 49744424 0 49744424 27935 77808 9357 13827 50511 179438 81109 53695 134804 25641 8402 148210 223326 15626 421205 50479871 205827941 0.9854 0.9854 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 25641.0, COLUMN B - 8402.0, COLUMN C - 148210.0, COLUMN D - 223326.0, COLUMN E - 15626.0, COLUMN F - 421205.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 143450 X X Resale in future years false 14056637 467115 1341950 699606 3208 15162888 16299264 216173 -1827985 630384 431 14056637 13704363 417821 2733549 554001 2468 16299264 13612468 185417 488021 577509 4034 13704363 11783813 1552348 684483 402970 5206 13612468 0.0577 0.9423 0.0 false true true 1133351 1133351 67653982 25445027 42208955 151235 144143 7092 18765484 15402599 3362885 620072 620072 47332355 Student deposits 458969 Refundable loan program 61279 Operating lease obligations 727477 Financing lease obligations 17929 Due to Foundation 4000000 5265654 Schedule D, Part III, Line 4 Collections of art - description of collections The organization received Thomas Kinkade paintings and prints from a donor during the fiscal year ended 6/30/2008. This collection of artwork is and will be used for the viewing of the general public through public exhibition and for future investment purposes when it is sold at a later date. Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment funds are held by MidAmerica Nazarene Foundation, a related tax exempt organization. Earnings from the endowment funds are to be used to fund the continuing operations of the University. true true true 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 organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The organization is involved in several grant programs administered by the Federal Government and State Government and also serves as the administrative conduit by which Title VI Federal Financial Aid is distributed to eligible students. The University also received HEERF grants made available during the COVID-19 Pandemic. Central America and the Caribbean 0 2 Program Services Student educational trip 31690 South America 0 3 Program Services Student educational trip 86238 Europe (Including Iceland and Greenland) 0 1 Program Services Student educational trip 9346 0 6 0 0 0 6 127274 0 127274 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual X X X true Hartsook Companies Inc PO Box 21647 Shawnee Mission KS 66225 Consulting & Introductions to Potential Donors false 0 36353 -36353 0 36353 -36353 KS Schedule G, Part I, Line 2b(iv) The professional fundraising services were consulting in nature; no gross receipts were directly generated from the services provided. true Scholarships and Fellowships 1087 16123443 HEERF Grants 590 50968 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants and Scholarships Monitored by MidAmerica Nazarene University: Institutional- Awarded based on financial need, merit, and donor criteria. Amounts will vary depending on awards and funding limits. The Student Financial Aid Services Office monitors the student progress towards their educational goal to ensure compliance with institutional policies. Students failing to meet the institutional polices risk loss of institutional aid. Federal and State- Awarded based on Federal and State regulations, based on financial need, academic standards of the programs, and funding availability. The Student Financial Aid Services Office monitors the student progress towards their educational goal to ensure compliance with Federal and State policies. Students failing to meet the Federal and State policies risk loss of Federal and State aid. All grants and scholarships are applied directly to student accounts. X true true X X false false false false false false false false false Dr David J Spittal President 194052 0 0 0 7450 0 0 0 0 0 201502 0 0 0 Dr Jon North VP of Advancement 133150 0 0 0 7450 0 2809 0 18715 0 162124 0 0 0 Dr Nancy Damron VP for Academic Affairs/CAO 129961 0 0 0 0 0 2613 0 25045 0 157619 0 0 0 Mr Darrel Anderson VP for Finance/CFO 136536 0 0 0 0 0 2885 0 15032 0 154453 0 0 0 Dr Martin Crossland Assoc. VP Instructional Technology 124567 0 0 0 0 0 2039 0 36931 0 163537 0 0 0 Schedule J, Part I, Line 1a Travel for companions The President's wife accompanies the president, Dr. David J. Spittal, to church events and university engagements. This is a nontaxable benefit for the president because it is for a bona fide business purpose. 43750 Scholarships Tuition Remission Jill R Speicher Family member of Andrew Speicher, Trustee and Phillip Speicher, Trustee 54046 Compensation false Form 990, Part VI, Line 1a The Executive Committee includes the President, Chairperson, Vice Chairperson, Secretary and Treasurer of the Board, Standing Committee Chairs plus (2) elected members, at least (1) of whom shall be a layperson. It exercises most of the powers of the Board when the Board is not in session, but they do not take final action on any major matters pertaining to the University's position statement and mission, the removal of a University officer or Trustee from office, or the encumbrance of substantive institutional assets, until appropriate committees recommend such action and the Board has voted. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Philip Speicher and Andrew Speicher - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All trustees, MidAmerica Nazarene University Foundation trustees, and administrative officers of the University (members of the President's Cabinet) must disclose annually in writing any conflict of interest, or potential conflict of interest. If a circumstance should arise where it may be in the best interest of the University to engage in a transaction despite the conflict of interest, after disclosure of the conflict of interest, the individual with whom the conflict of interest is present must abstain from any discussion or deliberation concerning such matter (unless the Board of Trustees or administration requests information or interpretation for special reasons). Record of such individual's withdrawal from participation in the discussion, deliberation, and decision on the matter should be noted in any minutes of the session at which such matter is considered. Should a potential conflict of interest matter require an executive committee or board vote to resolve, those concerned shall not be present at the time of the vote. If a trustee, MidAmerica Nazarene University Foundation trustee, or administrative officer is uncertain whether to list a particular relationship, the board chair and institutional legal counsel may need to be consulted. The board chair and legal counsel may elect to seek the judgment of the executive committee of the Board of Trustees before informing or consulting with the entire board within an executive session. Information shared or gathered as a result of such consultations (including information provided on the conflict of interest statement) shall be confidential except when the institution's best interests would be served by disclosure. Such disclosure will be made only after informing those concerned. The finance committee of the Board of Trustees will conduct periodic reviews of financial activities to ensure that the University is operating in a manner consistent with accomplishing the institution's non-profit purposes and that the University's operations do not result in private inurement or impermissible benefit to private interest. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President and other executive administrators are employed with the approval of the Board of Trustees. The Board of Trustees determines their compensation based upon an analysis of comparable market rates and terms. The review and deliberation are documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous income - Total Revenue: 15626, Related or Exempt Function Revenue: 15626, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of annuities - 12541; Change in trust agreements - 4015; MidAmerica Nazarene University Foundation 2030 E College Way Olathe KS 66062 480996330 Support MidAmerica Nazarene University KS 501(c)(3) 7 MidAmerica Nazarene University true Charitable Remainder Trust (1) CRUT KS MidAmerica Nazarene University Trust true Church of the Nazarene Foundation 17001 Prairie Star Pkwy 200 Lenexa KS 66220 481756625 Perpetual Trust KS MidAmerica Nazarene University Trust 1 true false false true false true false false false false false false false true true true false true true true MidAmerica Nazarene University Foundation C 5112657 Book value MidAmerica Nazarene University Foundation E 16113626 Book value MidAmerica Nazarene University Foundation O 624483 Book vaue