MIDAMERICA NAZARENE UNIVERSITY FOUNDATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- MIDAMERICA NAZARENE UNIVERSITY FOUNDATION (EIN 48-0996330)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-04-07
- IRS object ID
- 202000989349300725
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-04-07T13:40:40-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 Shuman Blvd Suite 300 | AddressLine1Txt |
| City | Naperville | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60563 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480996330 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University | BusinessNameLine1Txt |
| Business Name Line2 | Foundation | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MIDA | BusinessNameControlTxt |
| Phone | 9139713600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 E College Way | AddressLine1Txt |
| City | Olathe | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66062 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jon D North | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 9139713600 | PhoneNum |
| Signature | 2020-04-07 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ted R Batson Jr | PreparerPersonNm |
| PTIN | P00721951 | PTIN |
| Phone | 6306829797 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 139.146.132.42 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-04-07 | IPDt |
| IP Tm | 14:40:32 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 75F19D5050521AE02F3F91AA310241EA5EA6A259 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | FC91BD3ACC5D277818D8EE1B98B14A9C1536FDF5 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Jon D North | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 E College Way | AddressLine1Txt |
| City | Olathe | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,869,944 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.mnu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | Support for MidAmerica Nazarene University through scholarship funds and other assistance | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 36 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,894,298 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,555,658 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $677,559 | PYInvestmentIncomeAmt |
| CY Investment Income | $509,662 | CYInvestmentIncomeAmt |
| PY Other Revenue | $28,673 | PYOtherRevenueAmt |
| CY Other Revenue | -$6,492 | CYOtherRevenueAmt |
| PY Total Revenue | $5,600,530 | PYTotalRevenueAmt |
| CY Total Revenue | $9,058,828 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,181,262 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,681,879 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $430,920 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $99,972 | PYOtherExpensesAmt |
| CY Other Expenses | $480,531 | CYOtherExpensesAmt |
| PY Total Expenses | $3,281,234 | PYTotalExpensesAmt |
| CY Total Expenses | $3,162,410 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,319,296 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,896,418 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,675,939 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,143,738 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $422,656 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $688,568 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,253,283 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $22,455,170 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Educational, religious, and charitable support for MidAmerica Nazarene University by providing scholarship funds and other assistance to the University. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,681,879 | ExpenseAmt |
| Grant | $2,681,879 | GrantAmt |
| Revenue | $35,501 | RevenueAmt |
| Desc | Institutional support for 1,882 students at MidAmerica Nazarene University. | Desc |
| Total Program Service Expenses | $2,681,879 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jon North | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9139713600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 E College Way | AddressLine1Txt |
| City | Olathe | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66062 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Jon North | |||||||
| Executive Director | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $129,566 | $49,645 |
| Michael D Major | |||||||
| Director and Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Brian G Diddle | |||||||
| Director and Vice Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Kevin P Gilmore | |||||||
| Director and Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Keith B Cox | |||||||
| Director and Secretary | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Charles J Nunamaker | |||||||
| Secretary (part year), Director | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Timothy R Keeton | |||||||
| Director | 1.00 | 40.00 | Yes (X) | $0 | $72,377 | $25,159 | |
| Larry D McIntire | |||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| David J Spittal | |||||||
| Director | 1.00 | 40.00 | Yes (X) | $0 | $198,625 | $0 | |
| Douglas L Diehl | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Darrel W Anderson | |||||||
| Director | 1.00 | 40.00 | Yes (X) | $0 | $129,790 | $22,810 | |
| Jim C Bond | |||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Darrel E Johnson | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $530,358 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $97,614 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $327,533 | FundraisingAmt |
| All Other Contributions | $8,228,125 | AllOtherContributionsAmt |
| Noncash Contributions | $55,854 | NoncashContributionsAmt |
| Total Contributions | $8,555,658 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $444,489 | TotalRevenueColumnAmt |
| Exclusion | $444,489 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $44,818 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $45,844 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$1,026 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,026 | TotalRevenueColumnAmt |
| Exclusion | -$1,026 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,713,329 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,648,156 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $65,173 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $65,173 | TotalRevenueColumnAmt |
| Exclusion | $65,173 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $76,149 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $327,533 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $117,116 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$40,967 | TotalRevenueColumnAmt |
| Exclusion | -$40,967 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,501 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,501 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $35,501 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,058,828 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,501 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $467,669 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,681,879 | TotalAmt |
| Program Services | $2,681,879 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,150 | TotalAmt |
| Management And General | $3,150 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,682 | TotalAmt |
| Management And General | $43,682 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,299 | TotalAmt |
| Fundraising | $47,299 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,909 | TotalAmt |
| Management And General | $1,354 | ManagementAndGeneralAmt |
| Fundraising | $8,555 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,784 | TotalAmt |
| Fundraising | $8,784 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Bad Debt expense | Desc |
| Total | $359,892 | TotalAmt |
| Fundraising | $359,892 | FundraisingAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,815 | TotalAmt |
| Management And General | $1,425 | ManagementAndGeneralAmt |
| Fundraising | $6,390 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,162,410 | TotalAmt |
| Program Services | $2,681,879 | ProgramServicesAmt |
| Management And General | $49,611 | ManagementAndGeneralAmt |
| Fundraising | $430,920 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,803 | BOYAmt |
| EOY | $63,257 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,008,063 | BOYAmt |
| EOY | $3,674,391 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,650,923 | BOYAmt |
| EOY | $3,607,033 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,852 | BOYAmt |
| EOY | $20,566 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $831,098 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $288,700 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $561,642 | BOYAmt |
| EOY | $542,398 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,618,088 | BOYAmt |
| EOY | $12,053,507 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,012 | BOYAmt |
| EOY | $182,586 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,642,556 | BOYAmt |
| EOY | $3,000,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,675,939 | BOYAmt |
| EOY | $23,143,738 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,065 | BOYAmt |
| EOY | $26,948 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $270,325 | BOYAmt |
| EOY | $525,924 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,266 | BOYAmt |
| EOY | $135,696 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $422,656 | BOYAmt |
| EOY | $688,568 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,557 | BOYAmt |
| EOY | $527,258 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,074,726 | BOYAmt |
| EOY | $21,927,912 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,253,283 | BOYAmt |
| EOY | $22,455,170 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,675,939 | BOYAmt |
| EOY | $23,143,738 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,896,418 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $337,988 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$32,519 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,208,890 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,762,758 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,113,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,894,298 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,555,658 | CurrentTaxYearAmt |
| Total | $26,535,304 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,208,890 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,762,758 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,113,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,894,298 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,555,658 | CurrentTaxYearAmt |
| Total | $26,535,304 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,360,499 | SubstantialContributorsTotAmt |
| Public Support Total170 | $21,174,805 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $298,844 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $280,300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $273,493 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $427,657 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $489,307 | CurrentTaxYearAmt |
| Total | $1,769,601 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $205,800 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $544,818 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $406,644 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $165,769 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $111,650 | CurrentTaxYearAmt |
| Total | $1,434,681 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $29,739,586 | TotalSupportAmt |
| Public Support CY170 | 0.71200 | PublicSupportCY170Pct |
| Public Support PY170 | 0.75770 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Misc Income - 2014 Amount: $ 54,640. 2015 Amount: $ 85,082. 2016 Amount: $ 120,419. 2017 Amount: $ 36,415. 2018 Amount: $ 35,501. Fundraising Event Income - 2014 Amount: $ 151,160. 2015 Amount: $ 459,736. 2016 Amount: $ 286,225. 2017 Amount: $ 129,354. 2018 Amount: $ 76,149. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,783,813 | BeginningYearBalanceAmt |
| Contributions | $1,552,348 | ContributionsAmt |
| Investment Earnings Or Losses | $684,483 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $402,970 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $5,206 | AdministrativeExpensesAmt |
| End Year Balance | $13,612,468 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,567,807 | BeginningYearBalanceAmt |
| Contributions | $975,763 | ContributionsAmt |
| Investment Earnings Or Losses | $591,968 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $346,996 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $4,729 | AdministrativeExpensesAmt |
| End Year Balance | $11,783,813 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,338,653 | BeginningYearBalanceAmt |
| Contributions | $768,248 | ContributionsAmt |
| Investment Earnings Or Losses | $784,125 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $317,826 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $5,393 | AdministrativeExpensesAmt |
| End Year Balance | $10,567,807 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,340,540 | BeginningYearBalanceAmt |
| Contributions | $306,012 | ContributionsAmt |
| Investment Earnings Or Losses | $197,784 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $502,599 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $3,084 | AdministrativeExpensesAmt |
| End Year Balance | $9,338,653 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,935,246 | BeginningYearBalanceAmt |
| Contributions | $493,244 | ContributionsAmt |
| Investment Earnings Or Losses | $273,890 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $361,331 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $509 | AdministrativeExpensesAmt |
| End Year Balance | $9,340,540 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.09750 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.90250 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $140,000 | OtherCostOrOtherBasisAmt |
| Book Value | $140,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $691,098 | OtherCostOrOtherBasisAmt |
| Depreciation | $288,700 | DepreciationAmt |
| Book Value | $402,398 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $542,398 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Intracompany note receivable | Desc |
| Book Value | $3,000,000 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,000,000 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Annuities Payable | Desc |
| Amt | $135,696 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $135,696 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part V, Line 4: | FormAndLineReferenceDesc |
| Explanation | The intended use of the endowment funds are educational, religious, and charitable support for MidAmerica Nazarene University by providing scholarship funds and other assistance to the University. Form 990, Schedule D, Part V, Lines 2a-2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 6/30/2019. To date, Schedule D and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | President's Honors | Event1Nm |
| Gross Receipts Event1 | $403,682 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $327,533 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $76,149 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $13,135 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $15,315 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $300 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $88,366 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $403,682 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $327,533 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $76,149 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $13,135 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $15,315 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $300 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $88,366 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $117,116 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$40,967 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 E College Way | AddressLine1Txt |
| City | Olathe | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 480730814 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $2,681,879 | CashGrantAmt |
| Purpose Of Grant | Grants to MidAmerica Nazarene University are for scholarships and institutional support. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | MidAmerica Nazarene University Foundation maintains endowments that support its related organization, MidAmerica Nazarene University. The organization only provides grants to MidAmerica Nazarene University and therefore is able to monitor all uses of the provided grants due to their relationship. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jon North | ||||||||||||||
| Executive Director | $0 | $122,116 | $0 | $0 | $0 | $7,450 | $0 | $1,296 | $0 | $48,638 | $0 | $179,500 | $0 | $0 |
| David J Spittal | ||||||||||||||
| Director | $0 | $191,175 | $0 | $0 | $0 | $7,450 | $0 | $0 | $0 | $288 | $0 | $198,913 | $0 | $0 |
| Darrel W Anderson | ||||||||||||||
| Director | $0 | $129,790 | $0 | $0 | $0 | $0 | $0 | $1,342 | $0 | $21,762 | $0 | $152,894 | $0 | $0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $55,854 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Average price | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 2a | All Foundation employees are shared with MidAmerica Nazarene University, a related organization. MidAmerica Nazarene University compensates the employees and files all required payroll information returns as required by the IRS. |
| Form 990, Part VI, Section A, line 1 | The organization has an Executive Committee that is composed of all officers of the board. The committee meets twice a year. The Executive Committee has full authority of the governing body. |
| Form 990, Part VI, Section B, line 11b | 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 for approval prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | Conflict reporting occurs via the conflict of interest disclosure form which is completed annually by each officer and director. The contract accountant reviews the signed statements. If there are conflicts, they are made known to the Board. Standard monitoring involves review of disclosures at the next annual reporting or update of an officer and director's disclosure form. Officers and directors determine if a conflict exists. A log is maintained to ensure that each officer and director returns his form. If a conflict arises, the director abstains from the vote of the conflicted position. |
| Form 990, Part VI, Section B, line 15 | The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions. |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part X, Lines 27-29: | In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 6/30/2019. The 2018 Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $527,258 Line 29 - Net assets with donor restrictions $21,927,912 Total net assets $22,455,170 |
| Form 990, Part XI, line 9: | Change in value of split interest agreements -32,519. |
| Form 990, Part XII, Line 2c | The full Board assumes responsibility for the oversight of the audit of the Foundation's financial statements and selection of an independent accountant. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Murlen Office Quarters LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o MNUF 2030 E College Way | AddressLine1Txt |
| City | Olathe | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364652582 | EIN |
| Primary Activities | Real Estate | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Total Income | $44,818 | TotalIncomeAmt |
| End Of Year Assets | $549,365 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University Foundation | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 East College Way | AddressLine1Txt |
| City | Olathe | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480730814 | EIN |
| Primary Activities | Education | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 2 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|
| Annuity Trust (1) | ||||
| CLAT | MO | MidAmerica Nazarene Univer Fndn | T | 0 |
| Irrevocable Trust (1) | ||||
| Irrevocable Trust | KS | MidAmerica Nazarene Univer Fndn | T | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt |
|---|
| MidAmerica Nazarene University |
| B |
| MidAmerica Nazarene University |
| D |
| MidAmerica Nazarene University |
| L |
| MidAmerica Nazarene University |
| N |
| MidAmerica Nazarene University |
| O |
| MidAmerica Nazarene University |
| P |
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