2020-07-15T16:00:47-05:00 2019-05-31 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2018-06-01 310725957 Mount Vernon Nazarene University MOUN 7403979000 800 Martinsburg Road Mount Vernon OH 43050 Scott Campbell CFO 2020-07-15 true Kim Scifres P01316095 6144690001 2018 2021-01-29 14:40:06Z Henry W Spaulding II 800 Martinsburg Road Mount Vernon OH 43050 60452345 false X www.mvnu.edu X 1968 OH Mount Vernon Nazarene University is an accredited four year liberal arts University that confers two and four year degrees and graduate degrees in a variety of academic disciplines. In addition, it provides logistical support for the educational and theological efforts of the Church of the Nazarene and other like-minded religious and educational organizations. 44 41 1340 75 -135698 0 5669167 3247607 50160253 53164538 1190297 1041446 4150 -857 57023867 57452734 21768223 23675771 0 19959719 17427596 0 1077279 14121372 14918058 55849314 56021425 1174553 1431309 97976778 96959177 15952196 13360154 82024582 83599023 Mount Vernon Nazarene University is an accredited four year liberal arts University that confers two and four year degrees and graduate degrees in a variety of academic disciplines. In addition, it provides logistical support for the educational and theological efforts of the Church of the Nazarene and other like-minded religious and educational organizations. false false 50542117 23675771 52752440 The University is a four-year institution of higher education offering the degrees of Associate in Arts, Associate in Applied Science, Bachelor of Arts, Bachelor of Science, Masters of Business Administration, Masters of Science in Management, Master of Arts in Education and such other Baccalaureate and Graduate degrees as may be authorized by the Board of Trustees of the University, and permitted by the State of Ohio, and the Higher Learning Commission; Member - North Central Association. 1,676 undergraduates (92%) received $38,224,182 in aid, including work study, averaging $22,807 per undergraduate. 296 graduate students (76%) received $3,765,402 in aid, averaging $12,721 per graduate student; for the year ended May 31, 2019. 280566 0 412098 The University provides logistical and facility support for like-minded religious and educational organizations. Organizations served in the year ended May 31, 2019 include The North Central Ohio District Church of the Nazarene, the National Christian School Athletic Association, the YMCA Great Lakes Leaders Training School, area primary and secondary schools and many others. Over 5,000 participants attended these events extending the reach of the University's educational and religious efforts. 50822683 true true false false false false false false true true false false false true true false true true false true false false false false false false true true true true false false false false false false true false true false true false false false true true false false false true 2836 0 true 1340 true true true false false false false true true true false false false false false X 44 41 true false false false false false false true true false false false true true true true true false false false X Scott Campbell 7403979000 800 Martinsburg Road Mount Vernon OH 43050 D Geoffrey Kunselman Chairman, Board of Trustees 3.0 X X 0 0 0 Robert J Mahaffey Vice-Chair, Board of Trustees 2.0 X X 0 0 0 Larry J Hammond Secretary, Board of Trustees 2.0 X X 0 0 0 Henry W Spaulding II President 40.0 X X 193965 0 64937 Douglas S Wyatt Member, Board of Trustees 1.0 X 0 0 0 David B Lutz Member, Board of Trustees 1.0 X 0 0 0 Wendell D Brown Member, Board of Trustees 1.0 X 0 0 0 Trevor H Johnston Member, Board of Trustees 1.0 X 0 0 0 J Kevin Dennis Member, Board of Trustees 1.0 X 0 0 0 Bret M Layton Member, Board of Trustees 1.0 X 0 0 0 Dwayne P Mills Member, Board of Trustees 1.0 X 0 0 0 Darrell C Frazier Member, Board of Trustees 1.0 X 0 0 0 Daniel L Hanson Member, Board of Trustees 1.0 X 0 0 0 Michael W Legg Member, Board of Trustees 1.0 X 0 0 0 Mikel L Cheek Member, Board of Trustees 1.0 X 0 0 0 Sharon S Dodds Member, Board of Trustees 1.0 X 0 0 0 Timothy M Smith Member, Board of Trustees 1.0 X 0 0 0 Thomas L Gates II Member, Board of Trustees 1.0 X 0 0 0 Brad A Kochis Member, Board of Trustees 1.0 X 0 0 0 Daryl L Blank Member, Board of Trustees 1.0 X 0 0 0 Tom M Zile Member, Board of Trustees 1.0 X 0 0 0 Edward J Phillips Member, Board of Trustees 1.0 X 0 0 0 Ollie Ray Parsons Member, Board of Trustees 1.0 X 0 0 0 Kent A Estep Member, Board of Trustees 1.0 X 0 0 0 Howard E Slibeck Member, Board of Trustees 1.0 X 0 0 0 David D Roose Member, Board of Trustees 1.0 X 0 0 0 Sandra A Swift Member, Board of Trustees 1.0 X 0 0 0 Lee T Skidmore Member, Board of Trustees 1.0 X 0 0 0 Kathy G Greenich Member, Board of Trustees 1.0 X 0 0 0 Theresa M Schnipke Member, Board of Trustees 1.0 X 0 0 0 Mark D Stiverson Member, Board of Trustees 1.0 X 0 0 0 Cathy M Manson Member, Board of Trustees 1.0 X 0 0 0 Robert S Mahaffey Member, Board of Trustees 1.0 X 0 0 0 W Marshall Duke Member, Board of Trustees 1.0 X 0 0 0 Jason D Burgey Member, Board of Trustees 1.0 X 0 0 0 Donald R Nelson Member, Board of Trustees 1.0 X 0 0 0 Laura E Crouch Member, Board of Trustees 1.0 X 0 0 0 Scott L Campbell Member, Board of Trustees 1.0 X 0 0 0 Douglas W Boquist Member, Board of Trustees 1.0 X 0 0 0 Bryan K Clay Member, Board of Trustees 1.0 X 0 0 0 Thomas G Messenger Member, Board of Trustees 1.0 X 0 0 0 Michael J Cullado Member, Board of Trustees 1.0 X 0 0 0 Melody E Torralba Member, Board of Trustees 1.0 X 0 0 0 Gregory L Palmer Member, Board of Trustees 1.0 X 0 0 0 B Barnett Cochran Vice-President for Academic Affairs 40.0 X 109989 0 27795 Robert P Hamill Vice-President for Finance 40.0 X 105689 0 24092 Carol Dorough Dean, School of Nursing 40.0 X 104525 0 10686 514168 0 127510 4 false true false Pioneer College Caterers 25055 West Valley Parkway Suite 120 Olathe KS 66061 Food Services 1813249 Simonson Construction Services Inc 2112 Troy Rd Ashland OH 44805 Construction Related Services 680515 UMR Inc PO Box 88822 Milwaukee WI 532880822 Employee Health Plans Administration 409476 Buckingham Electric LLC 9572 Hazel Dell Rd Howard OH 43028 Construction Related Services 328773 Guenther Mechanical Inc PO Box 97 Ashland OH 44805 Construction Related Services 298338 20 575799 2671808 63134 3247607 Student Tuition and Fees 611310 43583535 43583535 Student Housing and Food Services 611310 8189587 8189587 Student Organization and Activity Revenue 611310 758704 758704 Auxiliary Exempt Function Revenue 611310 632712 632712 0 0 0 0 53164538 781680 781680 113685 8100 3631 113685 4469 118154 4469 113685 3223426 32320 2931054 64926 292372 -32606 259766 259766 Vending, Printing & Copying Commissions 900099 21156 21156 Grand Hotel Income (Loss) 721110 -140167 -140167 0 0 0 0 -119011 57452734 53164538 -135698 1176287 27194 27194 23648577 23648577 545326 149585 395741 212797 170601 42196 12977507 9518214 3042783 416510 225277 175066 43492 6719 2583568 1218983 1282968 81617 883121 604238 261166 17717 15355 15355 106540 106540 67468 67468 1019517 681444 199699 138374 1520363 1461086 23929 35348 1612293 1129447 368533 114313 717909 204745 506775 6389 2195108 270385 1923428 1295 1137245 995848 67557 73840 142637 111674 27202 3761 253167 248889 4278 3188251 3188251 284280 284280 Food Service / Student Health Insurance 1976636 1947113 14658 14865 UnCollectible Student Receivables 363815 363815 Curriculum Expenses 311682 311682 Allocation of ITS and Facility Services 0 7832986 -7995239 162253 5792 0 5792 0 56021425 50822683 4121463 1077279 21578 21250 14331450 14109506 823007 837519 839019 504050 0 0 0 1787585 1512652 149455 128349 449670 390865 117107585 57980500 59732159 59127085 19809436 20298641 0 0 33419 29260 97976778 96959177 3245268 1633815 2246265 1674942 8356137 8052276 0 133744 42069 1970782 1957052 15952196 13360154 X 63260832 65268380 8170923 7614099 10592827 10716544 82024582 83599023 97976778 96959177 X 1431309 147440 -4308 X false true X true true true X 8541225 7937759 6331487 5669167 3247607 31727245 0 0 8541225 7937759 6331487 5669167 3247607 31727245 13244629 18482616 716651 1125284 1940078 2008310 2230242 8020565 5466 0 0 0 0 5466 22438 30719 28460 36353 31696 149666 39902942 244292598 0.4632 0.424 X Schedule A, Part II Public Support Test The University received tax-exempt status as a school under IRC Section 170(b)(1)(A)(ii). However, in order to utilize the special rule on Schedule B , the University has completed Schedule A Part II in order to demonstrate that the organization's activities have met the 33 1/3% support test. Schedule A, Part II, Line 10 Other Income DESCRIPTION - VENDING, PRINTING & COPYING COMMISSIONS, COLUMN A - 22438.0, COLUMN B - 30719.0, COLUMN C - 28460.0, COLUMN D - 36353.0, COLUMN E - 31696.0, COLUMN F - 149666.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21188471 199721 837766 494356 33340 0 21698262 19672176 409692 1624692 414602 103487 0 21188471 17564303 423299 1830783 127699 18510 19672176 17067957 938792 99691 311086 231051 0 17564303 15717729 827884 818035 211950 83741 0 17067957 0.2286 0.4939 0.2775 true false 4332002 4332002 76792297 28735000 48057297 927694 729000 198694 24172805 20905500 3267305 10882787 7611000 3271787 59127085 Liability under unitrust agreements 15473 Advances from government for federal loans 1447758 Accrued postretirement benefits 493821 1957052 X Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowment primarily consists of seven categories for use: scholarship/student loan, academic support, mission outreach, maintenance and energy, equipment acquisition, lecture series, and quasi. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Internal Revenue Service has ruled that the University is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as a public charity described in Section 501(c)(3). Accounting principles generally accepted in the United States of America prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is morelikely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2019. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amount accrued for interest or penalties as of June 30, 2019. true true true true true true true false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Available on website and guides Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Students receive financial aid from various federal Department of Education programs and from state student financial aid programs. The University also receives a grant from the federal Department of Education to assist with improving student retention and baccalaureate completion. Central America and the Caribbean 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 101225 Europe (Including Iceland and Greenland) 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 29679 Sub-Saharan Africa 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 6749 South America 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 19439 East Asia and the Pacific 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 17549 Middle East and North Africa 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 131254 0 0 0 0 0 0 305895 0 305895 false false false false false false true FOOD FOR THE HUNGRY 1684 VENTURE DR STE B MOUNT VERNON OH 43050 311667740 501(c)(3) 8434 FUTHERANCE OF ITS MISSION TO PROVIDE FOOD FOR THE HUNGRY IN THE KNOX COUNTY OHIO AREA 1 0 MERIT-BASED SCHOLARSHIPS 1849 16503083 NEED-BASED SCHOLARSHIPS 322 2876869 DEMOGRAPHIC-BASED SCHOLARSHIPS 419 3735227 PROGRAM/CAREER-BASED SCHOLARSHIPS 60 533398 Schedule I, Part III, Column (b) Estimated Number Of Recipients MERIT-BASED SCHOLARSHIPS : TOTAL FOR AWARD CATEGORY DIVIDED BY AVERAGE AWARD AMOUNT Schedule I, Part III, Column (b) Estimated Number Of Recipients NEED-BASED SCHOLARSHIPS : TOTAL FOR AWARD CATEGORY DIVIDED BY AVERAGE AWARD AMOUNT Schedule I, Part III, Column (b) Estimated Number Of Recipients DEMOGRAPHIC-BASED SCHOLARSHIPS : TOTAL FOR AWARD CATEGORY DIVIDED BY AVERAGE AWARD AMOUNT Schedule I, Part III, Column (b) Estimated Number Of Recipients PROGRAM/CAREER-BASED SCHOLARSHIPS : TOTAL FOR AWARD CATEGORY DIVIDED BY AVERAGE AWARD AMOUNT Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Disbursements in furtherance of the University's exempt programs are made in accordance with procedures or subject to conditions established by the institution's governing board designed to insure that individuals and organizations receiving disbursements from the organization in furtherance of its exempt programs are adequately investigated to insure that they are qualifying recipients. Students receiving scholarships, student loans, etc. are judged worthy by the institution's assessment on the basis of academic achievement, financial needs and other similar standards. X X true true X X X false false false false false false false false false Henry W Spaulding II President 171498 0 0 0 22467 0 24200 0 40737 0 258902 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use For Henry W. Spaulding, II: Housing is provided, on a taxable basis, in a residence owned by the University. In addition, a ministerial housing allowance was provided. This benefit is not taxable for federal income tax purposes, but is considered taxable self-employment income for SECA purposes. All employees with qualifying ministerial credentials are eligible for this benefit. Schedule J, Part I, Line 1a Health or social club dues or initiation fees MVNU has a membership with a social club that Henry W. Spaulding II, President, uses for business purposes. No amount is treated as taxable compensation because it is 100% business use. A City of Mount Vernon Ohio 316400234 2016-09-01 8930834 REFUND 2011 BONDS false false false A 878558 8930834 8930834 true false true true A false false false false 0.0 0.0 0.0 false false true A false false true false false false false false true A true Schedule K, Part III, Line 9 Establishment of Written Procedures The organization is in the process of adopting written procedures to monitor the organization's ability to remain in compliance with the arbitrage requirements under Section 148 of the Internal Revenue Code. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could foreseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. Schedule K, Part IV, Line 7 Procedures to undertake corrective action The organization is in the process of adopting written procedures which dictate how management timely identifies and corrects violations of federal tax requirements using the voluntary closing agreement program provided by the IRS when self-remediation is not available to the organization. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could foreseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. In the event a violation is identified the organization's policy is to correct the violation as soon as possible, while working with the federal authorities as necessary to ensure that sufficient controls are present which will guard against future violations. Schedule K, Part V Establishment of Written Procedures The organization is in the process of adopting written procedures to ensure all nonqualified bonds (if any) of the issue are remediated in accordance with the associated regulations. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could foreseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. SEE PART V SUPPLEMENTAL INFORMATION 206227 SCHOLARSHIPS AND EMPLOYEE DEPENDENT TUITION ASSISTANCE INSTITUTIONALLY FUNDED FINANCIAL AID HENRY W SPAULDING III CHILD OF HENRY W. SPAULDING II, PRESIDENT 32704 EMPLOYEE COMPENSATION false TAMMI J BROWN SPOUSE OF WENDELL D. BROWN, TRUSTEE 43848 EMPLOYEE COMPENSATION false RYAN R DOWNS CHILD OF DOUGLAS M. DOWNS, TRUSTEE 33984 EMPLOYEE COMPENSATION false LYNDSEY D MCPHERSON CHILD OF LARRY J. HAMMOND, TRUSTEE 34396 EMPLOYEE COMPENSATION false MATTHEW C MCPHERSON SON-IN-LAW OF LARRY J. HAMMOND, TRUSTEE 42745 EMPLOYEE COMPENSATION false Schedule L, Part III, Column (b) NAME OF INTERESTED PERSON COLLEGES, UNIVERSITIES AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS AND SIMILAR FINANCIAL ASSISTANCE. PURSUANT TO THE INSTRUCTIONS TO FORM 990, SCHEDULE L, PART III, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK. X 4 19569 Market value X VARIOUS ITEMS FOR PRIZES AND INCENTIVES 71 43565 Selling cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - NUMBER OF UNIQUE SECURITIES CONTRIBUTED. Other - VARIOUS ITEMS FOR PRIZES AND INCENTIVES - NUMBER OF CONTRIBUTIONS. Form 990, Part VI, Line 1a Delegate broad authority to a committee From the Organization's Bylaws: Section 8: Duties of the Executive Committee of the Board of Trustees. In the interim of annual or special meetings of the Board of Trustees, the management of the affairs of the Corporation shall be vested in the Executive Committee. 1. The Executive Committee shall meet as often as is necessary and shall be governed by such rules as it may adopt, provided such rules and regulations are in harmony with the bylaws of the Corporation. 2. The Executive Committee shall act on whatever matters of corporation business as shall be referred and assigned to it by the Board of Trustees. 3. The Executive Committee may by resolution authorize the sale, conveyance, or mortgaging of any real property held by the Corporation, other than the main campus. 4. The Executive Committee shall approve the guidelines under which the Senior Administrators of the University are selected. The President shall confer with the Executive Committee prior to selection, reassignment, or termination of a senior administrator. 5. The Executive Committee shall keep a record of its proceedings and copies of these minutes shall be sent to each member of the Executive Committee within five days after the executive meeting. Minutes of action must also be received by the members of the Board of Trustees at its next meeting. 6. The Executive Committee may authorize and approve resolutions necessary to open and close bank, stock, bonds and other investment accounts and designate signatory authority thereon. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Robert J. Mahaffey and Robert S. Mahaffey - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body The return is reviewed by University management and a knowledgeable third party before filing. Form 990, Part VI, Line 12c Conflict of interest policy AT ITS ANNUAL REORGANIZATION MEETING IN NOVEMBER EACH BOARD MEMBER RECEIVES A COPY OF THE UNIVERSITY'S CONFLICT OF INTEREST POLICY AND IS REQUIRED TO COMPLETE A DISCLOSURE STATEMENT TO DETAIL THE EXISTENCE OF ANY CONFLICTS OF INTEREST OR AFFIRM THAT NONE EXIST. THESE STATEMENTS ARE REVIEWED AND RETAINED BY THE PRESIDENT'S OFFICE. THOSE FOUND TO HAVE A POTENTIAL CONFLICT, OR THE APPEARANCE OF SUCH, DO NOT PARTICIPATE IN FINAL RELATED BUSINESS DISCUSSIONS OR VOTES. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are currently available upon request to entities determined by management to have a legitimate interest. Form 990, Part VII, Section A, Line 1a, Column (D) Compensation of Officers, Directors, Etc. Compensation paid to Trustees Laura E. Crouch, and Melody E. Torralba was provided in exchange for services as adjunct faculty members or speaking at University events. These persons are not compensated in their position as trustees. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Split Interest Agreements - -1028; Postretirement Benefit Related Changes other than Periodic Cost - -3280; MVNU Management LLC 800 Martinsburg Rd Mount Vernon OH 43050 472839129 Hospitality Management OH 1337317 254059 Mount Vernon Nazarene University Mount Vernon Grand Hotel LLC 800 Martinsburg Rd Mount Vernon OH 43050 814919801 Real Estate Holding and Management OH 0 7878109 Mount Vernon Nazarene University MOUNT VERNON NAZARENE UNIVERSITY FOUNDATION 800 MARTINSBURG ROAD MOUNT VERNON OH 43050 311398494 FUND MGMT (INACTIVE) OH 501(c)(3) Type I NA false Charitable Remainder Trust Charitable Remainder Trust OH NA Trust false false false false false false false false false false false false false false false false false false false