2025-03-26T14:25:36+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 480730814 MidAmerica Nazarene University MIDA 9139713600 2030 East College Way Olathe KS 66062 Dr David Spittal President 9139713600 2025-03-26 true Sara Tibbott P01486965 5055022746 2025-03-26 2023 2025-03-06 01:10:19Z Dr David Spittal 2030 East College Way Olathe KS 66062 52058910 false X www.mnu.edu X 1966 KS Transformative University nurturing Christlike community, academic excellence & passion to serve. 33 29 839 205 500534 125509 5519593 5924226 42347018 45214897 40925 33200 359362 886587 48266898 52058910 16174411 17399426 0 0 21123123 19853363 36353 12065 1049749 14601151 16092358 51935038 53357212 -3668140 -1298302 56725893 56649044 24742127 25941483 31983766 30707561 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 48852454 17399426 45245788 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 Nursing, Kinesiology, Business Administration, Sports Management, and Psychology. The largest Education majors is Elementary Education and that is 7th most popular. Online offerings include classes in education, nursing, business and associate's level studies. Study abroad as well as service-learning experiences are offered. Enrollment for FY24 was 1,788. 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. 48852454 true true false false false false true false true true false false false true false false true true true true false false false 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 3988 0 true 839 true true true false false false false false false false false false false false X 33 29 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 1.0 X X 0 0 0 Dr David J Spittal President 40.0 1.0 X X 203443 0 646 Dr Eddie Estep Vice Chair/Trustee 1.0 X X 0 0 0 Mr Chad B Cook Secretary/Trustee 1.0 X X 0 0 0 Mr Ervin Cash Treasurer/Trustee 1.0 X X 0 0 0 Mr Greg Hephner Secretary/Trustee (part year) 1.0 X X 0 0 0 Dr Branson C Roberts Jr Trustee 1.0 X 0 0 0 Dr Clark G Armstrong Trustee 1.0 X 0 0 0 Dr Deanna Edwards Trustee 1.0 X 0 0 0 Dr George R Williams Trustee 1.0 X 0 0 0 Dr Larry McIntire Trustee 1.0 1.0 X 0 0 0 Dr LeEtta Felter Trustee 1.0 X 0 0 0 Dr Merrill R Conant Trustee 1.0 X 0 0 0 Dr N Jeannie Williams At-Large/Trustee 1.0 X 0 0 0 Dr Susan Moore Trustee (part year) 1.0 X 0 0 0 Dr Wendy M Belcher Trustee 1.0 X 0 0 0 Mr Alan Al D Carlson Trustee 1.0 X 0 0 0 Mr Allen K Brown Trustee (part year) 1.0 X 0 0 0 Mr Andrew L Speicher Trustee 1.0 X 0 0 0 Mr Bob Sisson Trustee (part year) 1.0 X 0 0 0 Mr John Dahl Trustee 1.0 X 0 0 0 Mr Philip D Speicher Trustee 1.0 X 0 0 0 Mr Tim J Buchanan Trustee 1.0 X 0 0 0 Mrs Brenna Selden Trustee 1.0 X 0 0 0 Mrs Crystal Page Trustee 1.0 X 0 0 0 Mrs Donna Boese Trustee (part year) 1.0 X 0 0 0 Mrs Margaret Peggy J Hepher Trustee - Lay 1.0 X 0 0 0 Rev Daniel W Cole Trustee 1.0 X 0 0 0 Rev Darren Melton Trustee 1.0 X 0 0 0 Rev Frederick B Toomey Jr Trustee 1.0 X 0 0 0 Rev Jason Hill Trustee 1.0 X 0 0 0 Rev Jay E Bessmer Trustee 1.0 X 0 0 0 Rev Jim C Bond Trustee (part year) 1.0 X 0 0 0 Rev Kyle Rogers Trustee 1.0 X 0 0 0 Rev Marcos Cisneros Trustee 1.0 X 0 0 0 Rev Phil Rhoades Trustee 1.0 X 0 0 0 Rev Shawn Siegfreid Trustee (part year) 1.0 X 0 0 0 Rev Sokurt Suos Trustee 1.0 X 0 0 0 Rev Steven Hoffman Trustee 1.0 X 0 0 0 Rev Tim W Carter Trustee 1.0 X 0 0 0 Abby M Hodges VP Academic Affairs 40.0 X 104148 0 8297 Dr Jon North VP of Advancement 40.0 1.0 X 146689 0 40288 Dr Nancy Damron VP for Academic Affairs/CAO (part year) 40.0 X 108575 0 27144 Mr Daniel Rincones VP for Student Development 40.0 X 88227 0 11950 Mr Darrel W Anderson VP for Finance/CFO 40.0 1.0 X 140564 0 15546 Mrs Lisa Hood VP Strategic Expansion 40.0 X 92353 0 8953 Dr Martin Crossland Assoc. VP Instructional Technology 40.0 X 118940 0 42416 Dr Sarah Miller Associate Dean, Professor of Nursing 40.0 X 104331 0 11380 Dr Susan Larson Professor of Nursing 40.0 X 108164 0 28325 1215434 0 194945 8 false true false AL Huber Inc 10770 El Monte Overland Park KS 66211 Construction Services 590277 Walz Tetrick Advertising Inc PO Box 419429 Kansas City MO 64141 Marketing Services 455511 Peckham Guyton Albers & Viets Inc 4900 Main Street Suite 1000 Kansas City MO 64112 Architecture Services 268823 Waybetter Marketing Inc 4001 Chatham Rd Ellicott City MD 21042 Marketing Services 181625 Kwik Staff LLC 450 E Santa Fe St Olathe KS 66061 Custodial & Grounds Services 156671 8 5641029 273790 9407 304 5924226 Student tuition 611600 38995991 38995991 Auxiliary income 611600 6218906 6218906 0 0 0 0 45214897 33200 33200 3901 3901 0 0 0 0 Conference/events 721310 500534 500534 Insurance proceeds 900099 351261 351261 30891 30891 0 0 882686 52058910 45245788 500534 388362 17399426 17399426 0 0 933321 190893 553699 188729 119864 119864 14822304 13710391 653144 458769 138147 128987 6312 2848 2737928 2500671 173030 64227 1101799 977646 81922 42231 50702 50702 219055 219055 12065 12065 2597826 2393861 185718 18247 694363 672103 10060 12200 1374384 1225476 109086 39822 1271988 1128659 94576 48753 1847937 1792949 42770 12218 1383261 1292787 66381 24093 52380 15576 35840 964 1003861 886172 92842 24847 2324214 2088476 186105 49633 1248343 961447 259390 27506 Labor/Materials Expense 422412 58939 363020 453 Charges/Fees/Testing 411190 371489 39416 285 Bookstore & Other COGS 470095 470095 720347 466547 231941 21859 53357212 48852454 3455009 1049749 19058 35065 2250272 1631763 4910467 4895744 0 0 0 0 73222 77422 435644 323784 91847630 43284580 47332355 48563050 0 358339 206313 1346536 915903 56725893 56649044 1930656 2080713 1525039 848973 0 0 16020778 14309470 5265654 8702327 24742127 25941483 X 30908937 27432952 1074829 3274609 31983766 30707561 56725893 56649044 X -1298302 22097 X false true X true true true X 8078494 9380875 21877559 5519593 5924226 50780747 0 0 8078494 9380875 21877559 5519593 5924226 50780747 0 50780747 77808 9357 13827 50511 37101 188604 0 0 0 53695 125509 179204 8402 148210 223326 15626 382152 777716 51926271 210139035 0.9779 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 - 8402.0, COLUMN B - 148210.0, COLUMN C - 223326.0, COLUMN D - 15626.0, COLUMN E - 30891.0, COLUMN F - 426455.0; DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 351261.0, COLUMN F - 351261.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 143650 X X Resale in future years false 15162888 2239867 2130759 730435 18803079 14056637 467115 1341950 699606 3208 15162888 16299264 216173 -1827985 630384 431 14056637 13704363 417821 2733549 554001 2468 16299264 13612468 185417 488021 577509 4034 13704363 0.0585 0.9415 0.0 false true true 1133351 1133351 68158435 27016932 41141503 151235 148746 2489 19316989 16118902 3198087 3087620 3087620 48563050 Student deposits 394716 Refundable loan program 15080 Operating lease obligations 292531 Financing lease obligations Due to Foundation 8000000 8702327 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. Sub-Saharan Africa 0 0 Program Services Student educational trip 45232 South America 0 0 Program Services Student educational trip 34727 Europe (Including Iceland and Greenland) 0 1 Program Services Student educational trip 2137 0 1 0 0 0 1 82096 0 82096 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual; SUB-SAHARAN AFRICA-Accrual true Scholarships and Fellowships 1243 17399426 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 195993 0 0 0 7450 0 0 0 646 0 204089 0 0 0 Dr Jon North VP of Advancement 139239 0 0 0 7450 0 2923 0 37365 0 186977 0 0 0 Mr Darrel W Anderson VP for Finance/CFO 140564 0 0 0 0 0 2899 0 12647 0 156110 0 0 0 Dr Martin Crossland Assoc. VP Instructional Technology 118940 0 0 0 0 0 2060 0 40356 0 161356 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. 47125 Scholarships Tuition Remission Jill R Speicher Family member of Andrew Speicher, Trustee and Phillip Speicher, Trustee 59554 Compensation false Jonathan Melton Family member of Darren Melton, Trustee 59460 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 Misc Revenue - Total Revenue: 30891, Related or Exempt Function Revenue: 30891, 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 - 22097; 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 20667 463075 1 true false false true false true false false false false false false false true true true false true false false MidAmerica Nazarene University Foundation C 5641029 Book value MidAmerica Nazarene University Foundation E 14395307 Book value MidAmerica Nazarene University Foundation O 567603 Book vaue