2020-03-16T10:01:29-05:00 2019-05-31 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STE 1000 PEORIA IL 61602 990 2018-06-01 370711798 LINCOLN CHRISTIAN UNIVERSITY LINC 2177323168 100 CAMPUS VIEW DR LINCOLN IL 62656 DON GREEN PRESIDENT 2177323168 2020-02-19 1 SAMUEL A CIGELNIK CPA P00324762 3096714500 2020-02-18 67.137.57.251 2020-02-19 14:14:53 CS P BDD94ABC06CE44B87E32B5EBD21962A8C355A7BE FC99DD87B5E9F2B90F32DBB532AB4495C58F9BCB 2018 2020-09-23 17:36:50Z DON GREEN 100 CAMPUS VIEW DR LINCOLN IL 62656 14330885 0 X WWW.LINCOLNCHRISTIAN.EDU X 1944 IL LCU IS A HIGHER EDUCATION COMMUNITY WHOSE MISSION IS TO NUTURE AND EQUIP CHRISTIANS WITH A BIBLICAL WORLDVIEW TO SERVE AND LEAD IN THE CHURCH AND IN THE WORLD IN DOING SO LCU OFFERS TRADITIONAL SEMINARY AND ADULT LEARNING PROGRAMS. 11 10 398 18 0 0 2298468 2612495 9027724 9129464 122952 138685 16888 5591 11466032 11886235 1556110 1630766 0 0 6255170 5974698 0 0 500257 4257752 4229364 12069032 11834828 -603000 51407 26274671 25493516 11662081 10880123 14612590 14613393 TO NUTURE AND EQUIP CHRISTIANS WITH A BIBLICAL WORLDVIEW TO SERVE AND LEAD IN THE CHURCH AND IN THE WORLD. 0 0 10274598 1630767 9142311 LINCOLN CHRISTIAN UNIVERSITY IS A CHRISTIAN HIGHER EDUCATION COMMUNITY WHOSE MISSION IS TO NURTURE AND EQUIP CHRISTIANS WITH A BIBLICAL WORLDVIEW TO SERVE AND LEAD IN THE CHURCH AND THE WORLD. LCU OFFERS DEGREES IN EDUCATION, BIBLE/BIBLICAL STUDIES AND THEOLOGY, PRE-NURSING, BUSINESS ADMINISTRATION, CHILDREN'S MINISTRY, CHRISTIAN MINISTRY, COMMUNICATION STUDIES, INTERCULTURAL STUDIES, PHILOSOPHY AND APOLOGETICS, PREACHING MINISTRY, PSYCHOLOGY, CHURCH HISTORY/HISTORICAL THEOLOGY, SPIRITUAL FORMATION AND MINISTRY, WORSHIP MINISTRY, YOUTH AND FAMILY MINISTRY, ORGANIZATIONAL LEADERSHIP, RELIGIOUS EDUCATION, COUNSELING. DEGREES AWARDED ARE AT THE FOLLOWING LEVELS: CERTIFICATES, ASSOCIATES, BACHELORS, MASTERS, AND DOCTORATES. 10274598 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 1 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 53 0 1 398 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X STEVE POPENFOOSE 2177323168 100 CAMPUS VIEW DR LINCOLN IL 62656 CARL P MCDONALD SPECIAL ASSISTANT TO CHAIR 1.00 X 0 0 0 CHRISTOPHER W LAWLER TRUSTEE 1.00 X 0 0 0 DAN VESELSKY TRUSTEE 1.00 X 0 0 0 DONALD GREEN PRESIDENT 40.00 X X 96487 0 9350 DWAYNE COOPER TRUSTEE 1.00 X 0 0 0 GENE HARKER VICE CHAIRPERSON 1.00 X X 0 0 0 HABEEB HABEEB CHAIRPERSON 3.00 X X 0 0 0 KAREN DIEFENDORF TRUSTEE 1.00 X 0 0 0 SUSAN ALBERS TRUSTEE 1.00 X 0 0 0 TAMSEN MURRAY TRUSTEE 1.00 X 0 0 0 WARREN KNOLES SECRETARY 1.00 X X 0 0 0 STEVE POPENFOOSE VICE PRESIDENT OF FINANCE 40.00 X 75051 0 9350 171538 0 18700 0 0 0 0 PIONEER COLLEGE CATERERS 25055 WEST VALLEY PARKWAY STE 120 OLATHE KS 66061 FOOD SERVICE 437355 CLEAR DESIGN GROUP 2206 EASTLAND DR STE 102 BLOOMINGTON IL 61704 MARKETING 168000 INTEGRITY TECHNOLOGY SOLUTIONS PO BOX 841118 KANSAS CITY MO 64184 TECHNOLOGY ADVICE & PLANNING, NETWORK SE 105162 3 13650 8350 46094 2544401 53681 2612495 SCHOOL OF UNDERGRADUATE STUDIES 611000 3560262 3560262 AUXILIARY 611000 2096500 2096500 NON-TRADITIONAL EDUCATION 611000 1533869 1533869 SEMINARY 611000 1343287 1343287 MISCELLANEOUS 611000 395021 395021 200525 200525 9129464 132385 132385 6547 0 6547 6547 6547 2439884 6300 2439884 0 0 6300 6300 6300 3810 8350 4766 -956 -956 11886235 9142311 0 131429 2733 2733 1628033 1628033 248209 77885 170324 4532091 3744937 410960 376194 924938 924938 269460 234432 18807 16221 52600 52600 32562 21129 11433 33065 33065 80327 49357 20514 10456 383764 255766 65665 62333 409658 383168 26490 647261 625931 21330 158371 127444 7227 23700 32649 25701 834 6114 379771 379771 806922 745410 61512 FOOD SERVICES 735253 735253 CONSULTANTS 221532 139856 80676 1000 CHANGE IN SPLIT INTERES 73510 73510 MISCELLANEOUS 68226 65759 234 2233 113893 520 111367 2006 11834828 10274598 1059973 500257 1546 1546 539739 1013534 490818 884730 746269 577481 6721 6721 33113 16966 33747117 19545610 14496405 14201507 3543422 3474003 11293 11575 6384811 5284919 20534 20534 26274671 25493516 269707 280549 685250 624453 9465794 8886261 1241330 1088860 11662081 10880123 X 4924830 4746184 4642473 9867209 5045287 0 14612590 14613393 26274671 25493516 51407 -50604 0 X X 0 1 X 1 1 1 X 2550340 2494608 2450133 2298468 2612495 12406044 2550340 2494608 2450133 2298468 2612495 12406044 648981 11757063 125984 109553 94404 109790 138932 578663 12984707 48826774 0.90550 0.88540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5336831 202720 -66530 171955 5301066 5227120 121188 59390 70867 5336831 5026467 115205 187701 102253 5227120 4969959 234373 -58290 119575 5026467 4711233 321245 69250 131769 4969959 0.00000 1.00000 0.00000 0 0 636155 636155 21987298 9904754 12082544 7266394 6907319 359075 3857270 2733537 1123733 14201507 FARMLAND 5284919 F 5284919 ANNUITY LIABILITY 276729 CHARITABLE TRUST LIABILITY 531038 FEDERAL PERKINS LIABILITY 281093 1088860 X 10099992 -50604 -50604 10150596 32562 1703077 1735639 11886235 10099189 0 10099189 32562 1703077 1735639 11834828 PART X, LINE 2: ON JUNE 1, 2009, THE UNIVERSITY ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD'S NEW ACCOUNTING REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. UNDER THESE NEW REQUIREMENTS, A TAX POSITION THAT MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD IS INITIALLY AND SUBSEQUENTLY MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE UNIVERSITY DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS A RESULT OF IMPLEMENTING THE NEW REQUIREMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS NETTED AGAINST REVENUE 1,628,033. CHANGE IN VALUE OF SPLIT-INTEREST 73,510. FUNDRAISING EXPENSES -4,766. GAIN ON SALE OF FIXED ASSETS 6,300. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS NETTED AGAINST REVENUE 1,628,033. CHANGE IN VALUE OF SPLIT-INTEREST 73,510. FUNDRAISING EXPENSES -4,766. GAIN ON SALE OF FIXED ASSETS 6,300. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 6 LCU RECEIVES FINANCIAL AID FROM THE STATE OF ILLINOIS AND AID FROM THE FEDERAL GOVERNMENT IN THE FORM OF PELL GRANTS, SEOG, FEDERAL DIRECT STUDENT LOANS, ACADEMIC COMPETITIVENESS GRANTS, AND PERKINS LOANS. 0 0 0 0 0 0 0 0 0 0 10% INTERNATIONAL STUDENT GRANT FOR CHINESE CITIZENS STUDYING AT LCU CHINA 29 107345 PER SEMESTER, ON ACCOUNT 0 0 0 0 0 0 0 TRADITIONAL UNDERGRADUATE STUDENTS 280 944331 NON-TRADITIONAL UNDERGRADUATE 42 26081 SEMINARY/GRADUATE STUDENT GRANTS 115 178374 ENDOWED SCHOLARSHIPS 126 137277 X 5 53681 STOCK VALUE 5 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED TO THE AUDIT COMMITTEE WHO PRESENTS IT TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD OF TRUSTEES AND KEY OFFICERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST AGREEMENTS WHERE THEY WOULD DISCLOSE PERTINENT INFORMATION. FORM 990, PART VI, SECTION B, LINE 15 OFFICER AND KEY EMPLOYEE'S COMPENSATION IS COMPARED TO SIMILAR SIZED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 LCU'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST AGREEMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OVERSEES THE SELECTION OF THE INDEPENDENT AUDITOR AND THE AUDITING PROCESS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.