2024-11-05T13:28:12+00:00 2024-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2023-07-01 620497990 Trevecca Nazarene University TREV 6152481200 333 Murfreesboro Rd Nashville TN 37210 Mariano Monz CFO, EVP - Finance & Admin 6152481200 2024-11-05 true true Daren Daiga P01074795 5055022746 2024-11-05 2023 2024-10-15 13:58:12Z Dr Dan Boone 333 Murfreesboro Rd Nashville TN 37210 98051199 false X www.trevecca.edu X 1935 TN Trevecca Nazarene University is a private, co-educational, Christian liberal arts university. 42 41 1145 47 380995 340056 5506977 10999724 70412626 75452724 16254714 3082968 1061779 1127242 93236096 90662658 21194254 22629868 0 31718380 30644857 30000 36000 1258642 32821561 35270460 85764195 88581185 7471901 2081473 231117966 236710405 104888422 100924459 126229544 135785946 X Trevecca Nazarene University is a private, coeducational, Christian liberal arts university. The university exists to carry out the educational mission of the church by means of academic programs that promote scholarship, critical reflection, thoughtful worship, and the preparation of students for lives of meaningful service in various careers. false false 46285714 22629868 63667990 Trevecca Nazarene University is a comprehensive, fully accredited, Christian university offering undergraduate, master's and doctoral degrees. The University offers 15 associate degrees, 74 baccalaureate degrees, 25 master's programs, and 3 doctoral programs as well as one specialist and three certificate programs in a number of fields including business, science, health care, education, counseling, religion, music, leadership, and library and information sciences. Trevecca launched four new online master's programs this year to continue equipping servant leaders in a variety of fields. The master's in Human Performance and Fitness equips students to pursue a variety of careers in strength and conditioning, human performance, health and fitness, personal training and exercise science. The Master of Public Health program will prepare future practitioners to step into leadership roles in the growing field of public health, with extensive training in management, organizational strategy and applied public health. A fully online option was added to Trevecca's Master of Arts in Teaching (MAT) program, allowing candidates to choose between attending traditional face-to-face classes or completing courses virtually. Trevecca has accepted an invitation to join the prestigious Carnegie Project on the Education Doctorate (CPED), an international network of more than 135 graduate schools of education and a leader in rethinking advanced educational preparation. The goal will be to continue to provide the most advanced and best practices for Trevecca's Ed.D. programs. Trevecca's physician assistant program continued a trend in outstanding graduate certification pass rates. The 2023 graduating PA class was Trevecca's third in a row to achieve a 100 percent first-time taker pass rate. Trevecca awards institutional, state, and federal financial aid assisting students in developing a plan for meeting their educational expenses. The Office of Financial Aid provides guidance and resources to help students and their families bridge the gap between a student's potential resources and the University's costs. The percentage of traditional undergraduate students receiving financial aid from any source was more than 90%. 13962579 0 10293578 Student Services: The Center for Student Development provides students with programs to accompany their college career at all stages. From Freshmen LINK groups to career development counseling and internship programs, Career Services has everything students need to succeed. Career Services also offers job-search related strategy workshops, career exploration events, resume and interviewing education, mock interviews, business and etiquette dinners, assistance with graduate school admissions, career fairs, job postings and job referrals. 13062248 0 1491156 Other student services areas: Counseling Center ITS (Information Technology Services) Registrar Security TNU Bookstore Library 4380715 0 0 Academic Support: Trevecca provides support to the academic functions across campus through the functions of the Office of the Provost, Office of the Academic Dean, Office of Institutional Research, the Center for Student Development, the Center for Teaching and Learning, the Library, and the Center for Online Learning. 4380715 77691256 true true false true false false false true true true false false false true false false true true false true false false true true false false true true true true false false false false false false true false true false true false false false true true true true false false true 5128 0 true 1145 true true true false false false false true true false false false false false false X 42 41 false false false false false true false true true false false true true true true true true true true false IL KY MA MI MN NH NY OR SC WV X Mariano Monz CFO 6152481200 333 Murfreesboro Road Nashville TN 37210 Brian Wilson Board Chairman 2.0 X X 0 0 0 Dan Boone President 40.0 X X 144983 0 152502 Kyle Poole Board Vice Chair 1.0 X X 0 0 0 Mary Jo Cagle Board Secretary 1.0 X X 0 0 0 Sandra Knight Secretary(Part Year)/Board Member 1.0 X X 0 0 0 Aaron Horton Board Member 1.0 X 0 0 0 Arnie Wilson Board Member 1.0 X 0 0 0 Bethany Silvas Board Member (Part Year) 1.0 X 0 0 0 Bill McDaniel Board Member 1.0 X 0 0 0 Brad Fink Board Member 1.0 X 0 0 0 Brad Kochis Board Member 1.0 X 0 0 0 Brad Turner Board Member 1.0 X 0 0 0 Brian Powell Board Member 1.0 X 0 0 0 Brodrick Thomas Board Member 1.0 X 0 0 0 Cassandra Trotman Board Member 1.0 X 0 0 0 Dale Schaeffer Board Member 1.0 X 0 0 0 Daniel Bradshaw Board Member 1.0 X 0 0 0 Daron Brown Board Member 1.0 X 0 0 0 David Smith Board Member 1.0 X 1750 0 0 David Snodgrass Board Member 1.0 X 0 0 0 Don Myers Board Member 1.0 X 0 0 0 Dwight Gunter Board Member 1.0 X 0 0 0 Eugenio Duarte Board Member (Part Year) 1.0 X 0 0 0 Franchetti Dana Board Member (Part Year) 1.0 X 0 0 0 Freddie Williams Board Member 1.0 X 0 0 0 Howard Wall Board Member 1.0 X 0 0 0 Huey Davis Board Member 1.0 X 0 0 0 Hunter Cummings Board Member 1.0 X 0 0 0 Jeremy Selvidge Board Member (Part Year) 1.0 X 0 0 0 Jimmy Horton Board Member 1.0 X 0 0 0 Joe Storey Board Member 1.0 X 0 0 0 John Paul Board Member 1.0 X 0 0 0 John Rees Dunn Board Member 1.0 X 0 0 0 Kip Hasselbring Board Member (Part Year) 1.0 X 0 0 0 Marquita Hicks Board Member 1.0 X 0 0 0 Morris Stocks Board Member 1.0 X 0 0 0 Paul Winkler Board Member 1.0 X 0 0 0 Peggy Smith Board Member 1.0 X 0 0 0 Pierre Paul Board Member 1.0 X 0 0 0 Ron DeWitt Board Member 1.0 X 0 0 0 Ron Jones Board Member 1.0 X 0 0 0 Ryan Brown Board Member 1.0 X 0 0 0 Samuel Flores Board Member 1.0 X 1450 0 0 Scott Daniels Board Member 1.0 X 0 0 0 Scott Ragan Board Member 1.0 X 0 0 0 Teresa Hodge Board Member 1.0 X 0 0 0 Trisha Spear Board Member 1.0 X 0 0 0 Wendel Nixon Board Member (Part Year) 1.0 X 0 0 0 Mariano Monz EVP Finance & Admin 40.0 X 144184 0 36402 Tom Middendorf Provost 40.0 X 163487 0 32236 James Agee Professor of Business 40.0 X 134160 0 59368 Kristin Bledsoe Dean of SOLIS 40.0 X 150109 0 25116 Lawrence Ness Professor of Business 40.0 X 134248 0 25895 Rick Mann Prof. Business/ Dir. MBA 40.0 X 158385 0 4530 Ryan Longnecker ASC DeanOnlineLS 40.0 X 135706 0 17679 1168462 0 353728 27 false true false Sodexo Inc & Affiliates PO Box 360170 Pittsburg PA 152516170 Food Service 9609909 RC Mathews Contractor LLC PO Box 24687 Nashville TN 37202 Construction 7847784 Slingshot LP 1500 S Western Ave Marion IN 46953 Bookstore, Mail, Print 3514792 R3 Contractors LLC 2334 Southpark Dr Suite 100 Murfreesboro TN 37128 General Contractor 2683214 Google Inc Dept 33654 PO Box 39000 San Francisco CA 94139 Advertising 2232540 72 99134 748890 10151700 526959 10999724 Tuition and Fees 611710 63667990 63667990 Auxiliary Enterprises 611710 10293578 10293578 Other Program Revenue 611710 1491156 1491156 0 0 0 0 75452724 2967090 315153 2651937 66578 66578 485864 84436 87779 18594 398085 65842 463927 65842 398085 7273240 7800 7231740 0 41500 7800 49300 49300 19255 99134 50428 -31173 -31173 Insurance Proceeds 900099 694488 694488 0 0 0 0 694488 90662658 75452724 380995 3829215 13159 13159 22616709 22616709 684053 200611 483442 162756 38879 123877 24243033 20214002 3332919 696112 527747 436816 73517 17414 3366963 2638868 638926 89169 1660305 1377754 233806 48745 64886 64886 127547 127547 181 181 36000 36000 6863 6863 906694 391476 515218 0 2860088 1481753 1371242 7093 906579 590786 241957 73836 3061947 2406838 538902 116207 5973641 5791271 182370 981304 793102 179738 8464 72662 53779 17949 934 2850366 2756846 77163 16357 5368664 5192519 145336 30809 790813 764867 21408 4538 Food Service 5320888 5320888 Equipment Purchases 209150 185968 16279 6903 Instructional Materials 345982 345982 Unrelated Business Income Taxes 93449 93449 5328756 4078383 1144312 106061 88581185 77691256 9631287 1258642 3723053 4890816 2009456 3116327 7842490 137340 2011059 2644174 0 0 0 0 1805113 1975805 192247301 44014478 143573007 148232823 65168752 73732338 3933750 0 1051286 1980782 231117966 236710405 4436246 2183697 5804593 5440290 91939814 89912795 879710 963392 0 0 1828059 2424285 104888422 100924459 X 73972257 75772169 52257287 60013777 126229544 135785946 231117966 236710405 X 2081473 7428985 45944 X false true X true true true X 5599047 16933675 22036960 5506977 10999724 61076383 0 0 5599047 16933675 22036960 5506977 10999724 61076383 7970673 53105710 3819274 3432456 4531945 3072733 3204379 18060787 169460 432313 308883 910656 0 0 0 750516 694488 1445004 81492830 357724764 0.6517 0.6802 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 - INSURANCE PROCEEDS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 750516.0, COLUMN E - 694488.0, COLUMN F - 1445004.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 181 181 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Portion of dues paid noted as lobbying expenses. false true X 64304279 1390057 8390565 1982293 72102608 41847051 8574881 15486183 1603836 64304279 41288890 5765152 -3846827 1168454 191710 41847051 31548831 545345 10402033 1207319 41288890 32236909 596320 157548 1441946 31548831 0.262 0.738 0.0 false false 5198879 5198879 19951253 150135609 33957696 136129166 16092169 10056782 6035387 869391 869391 148232823 Deposits Held in Custody 691112 Annuity Liability 390889 Life Use Obligation 299140 Financing Lease Obligation 979743 Operating Lease Liabilities 63401 2424285 75669795 7428985 201724 7630709 68039086 6863 22616709 22623572 90662658 66113393 155780 155780 65957613 6863 22616709 22623572 88581185 Schedule D, Part IV, Line 2b Explanation of escrow agreement Deposits held in custody represents one endowment that TNU holds and administers for other organizations. TNU does not benefit from these endowments, and they are reported as an asset with a corresponding liability. Schedule D, Part V, Line 4 Intended uses of endowment funds Trevecca Nazarene University's endowment exists mainly to provide scholarships for students. Secondarily, a small portion of the fund exists to provide funding to an endowed chair position in the religion department and another small portion supports the maintenance of the student center. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expense - 50428 Change in Value of Split Interest Agreement - 45944 Rental Expenses - 105352 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid - 22616709 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 50428 Rental Expenses - 105352 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid - 22616709 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 Federal financial aid funds under Title IV (e.g., Direct Loans, Pell, SEOG, FWS, TEACH grant etc.) are received by the University to be awarded and disbursed to eligible students. The University also received grant funding from the state of Tennessee. Central America and the Caribbean 0 0 Program Services Volleyball Tour 78245 Europe (Including Iceland and Greenland) 0 0 Program Services Study Abroad 74580 East Asia and the Pacific 0 0 Program Services Study Abroad 36185 Sub-Saharan Africa 0 0 Program Services TAG Trip 44876 North America (Canada & Mexico only) 0 0 Program Services Admissions Recruiting 6136 0 0 0 0 0 0 240022 0 240022 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; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X X X true Shepard-Smith Compliance Consulting 1325 Watertree Rd Terre Haute IN 47803 Grant Compliance false 381489 36000 345489 381489 36000 345489 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Luncheon 12514 8809 3705 4156 177 Gala 105875 90325 15550 25801 20294 0 118389 99134 19255 29957 20471 50428 -31173 true Trevecca Community Church of the Na 335 Murfreesboro Road Nashville TN 37210 591207328 501(c)(3) 12884 Rebecca's House Donations 1 0 Student Scholarships and Financial Aid 1562 22616709 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarship recipients are selected based on established merit and need-based criteria. The Financial Aid Director and Academic Department Heads work together to select institutional scholarship recipients. Qualifications for scholarships vary. All scholarships are monitored by the Financial Aid Department and are applied directly to each student's account. Grants are issued to organizations in alignment with the University's purpose and mission as a Nazarene institution. X true true X X false false false false false false false false false Dan Boone President 140039 0 0 0 4944 0 42416 0 110086 0 297485 0 0 0 Tom Middendorf Provost 163127 0 0 0 360 0 6906 0 25330 0 195723 0 0 0 Mariano Monz EVP Finance & Admin 143824 0 0 0 360 0 5888 0 30514 0 180586 0 0 0 James Agee Professor of Business 133984 0 0 0 176 0 3451 0 55917 0 193528 0 0 0 Kristin Bledsoe Dean of SOLIS 150012 0 0 0 97 0 2625 0 22491 0 175225 0 0 0 Ryan Longnecker ASC DeanOnlineLS 135605 0 0 0 101 0 2511 0 15168 0 153385 0 0 0 Rick Mann Prof. Business/ Dir. MBA 155632 0 0 0 2753 0 3643 0 887 0 162915 0 0 0 Lawrence Ness Professor of Business 133377 0 0 0 871 0 2500 0 23395 0 160143 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Dr. Dan Boone, President, met the qualifications for and received a ministerial housing allowance during the tax year. A Health and Ed Fac Bd of The Metropolitan Government of Nashville & Davidson Co TN 626139016 592029AE2 2019-05-14 24837030 Refinanced 7/30/09 and 12/22/10 bonds with fixed interest rate bond debt. false false false B Health and Ed Fac Bd of The Metropolitan Government of Nashville & Davidson Co TN 626139016 2021-01-12 23000000 Health Sciences & Jernigan Construction false false false C Health and Ed Fac Bd of The Metropolitan Government of Nashville & Davidson Co TN 626139016 592029AR3 2021-08-18 47983358 New Residence Hall construction false false false A 2060000 24860572 182053 428890 2500000 21749629 2019 true true true true B 750000 23000000 536433 215597 22247970 2021 false false true true C 6653358 48564997 2521195 597244 45446558 2023 false false true true A false false true true false 0.0 0.0 0.0 false false true B false false true true false 0.0 0.0 0.0 false false true C false false true true false 0.0 0.0 0.0 false false true A false false true false false false false false true B false false true false false false false false true C false false true false false false false false true A true B true C true Schedule K, Part II, Line 3 The total proceeds of issue reported on Part II, Line 3 differs from Part I, column (e) due to the inclusion of interest income. 37111 Tuition Assistance Tuition Assistance Erik Gernand Family Member of Dr. Dan Boone, President 106290 Wages and Benefits false Ashley Gernand Family Member of Dr. Dan Boone, President 17587 Wages and Benefits false Jessica Middendorf Family Member of Tom Middendorf, Provost 24479 Wages and Benefits false Amy Boone (Tallman) Family Member of Dr. Dan Boone, President 14400 Wages and Benefits false X 1 10799 Cost X 1 5505 Market value X Construction Material 1 480000 Cost X Equipment 1 30000 Cost X Volleyball Banner 1 655 Cost 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 4,380,715 including grants of $ 0)(Revenue $ 0) Academic Support: Trevecca provides support to the academic functions across campus through the functions of the Office of the Provost, Office of the Academic Dean, Office of Institutional Research, the Center for Student Development, the Center for Teaching and Learning, the Library, and the Center for Online Learning. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall be composed of the President of the University, the Chair of the Board, the Vice-Chair of the Board, and the Secretary of the Board - all of whom shall serve ex officio - and nine additional board members. The Executive Committee shall act for the Trustees in all matters not otherwise provided for in the interim between meetings, and shall care for all other duties as may be assigned to them by the entire Board of Trustees and shall through its Secretary report all business transactions to the meetings of the Board of Trustees. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The University is the official university for the Church of the Nazarene in the southeastern United States. The University is governed by a board of trustees elected by the various districts of the Church of the Nazarene in the Southeast Educational Region. Guided by the Church of the Nazarene's Articles of Faith and the Covenant of Christian Conduct, the University welcomes students of all religious affiliations who subscribe to its ideals and standards. 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 Board members and employees shall be required to file on an annual basis a Disclosure and Compliance Statement disclosing their personal interest, direct or indirect, in any University transaction during the previous year and affirming that (i) the Board member/Employee has read Trevecca Nazarene University's Conflict of Interest Policy, and (ii) the Board member/Employee will avoid participating in any University decision in which the Board member/Employee or any affiliate could be said to have any personal financial or other stake in the decision or where other outside influences could influence the Board member's/Employee's independent judgment. Copies of all Disclosure and Compliance Statements are reviewed by the CFO and kept as a matter of record in the Human Resources Department. The President reviews the CFO's Disclosure and Compliance Statement. If a conflict were to arise during the course of a board meeting, the individual with the potential conflict would abstain from voting. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation is reviewed by the Finance Committee. They use compensation surveys to determine if pay is reasonable and in-line with similar organizations. This process is documented in the board/committee minutes upon approval. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Finance Committee reviews the compensation of the other officers. They use compensation surveys to determine if pay is reasonable and in-line with similar organizations. This process is documented in the board/committee minutes upon approval. Form 990, Part VI, Line 19 Required documents available to the public Trevecca Nazarene University makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Split Interest Agreement - 45944; Form 990, Part VII, column D Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. 303 Murfreesboro Road LLC 333 Murfreesboro Rd Nashville TN 37210 620497990 Property Development TN 0 1935000 Trevecca Nazarene University 411 Woodycrest LLC 333 Murfreesboro Road Nashville TN 37210 812607757 Property Development TN 107500 1350000 Trevecca Nazarene University 195 Polk LLC 333 Murfreesboro Road Nashville TN 37210 620497990 Property Development TN 259200 10509890 Trevecca Nazarene University TNOH Partners VI 101 Westpark Drive Ste 100 Brentwood TN 37027 371856815 Commerical office & educational TN 195 Polk LLC Unrelated 475450 3949728 false 315153 true 0.9 Charitable remainder unitrusts (1) Personal Estate TN Trevecca Nazarene University Trust true false false false false false false false false false false false false false false false false false false true TNOH Partners VI S 518400 Cash receipt