2025-10-03T14:37:20+00:00 2023-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2022-07-01 730599209 Southwestern Christian University SOUT 4057897661 7210 NW 39th Expressway Bethany OK 73008 Otis Garrison Interim CEO 4057897661 2025-10-03 true true Sara Tibbott P01486965 5055022746 2022 2025-03-06 01:10:19Z Otis Garrison 7210 NW 39th Expressway Bethany OK 73008 11208730 false X WWW.SWCU.EDU X 1959 OK Providing Christ-centered liberal arts education, empowering graduates to excel. 12 11 220 14 0 0 4333239 751142 9439507 9588815 18537 39828 382298 600083 14173581 10979868 4404785 3657021 0 0 4096857 4114993 0 0 17453 4528344 4197111 13029986 11969125 1143595 -989257 9341315 10120771 6754946 8766551 2586369 1354220 SCU is a Christ-centered liberal arts institution equipping students for a life of learning, leadership, and service; integrating faith, learning, and living; and empowering graduates to excel and to positively impact their world for Jesus Christ. false false 8632313 3657021 8186158 Southwestern Christian University is a private, four-year Christian university offering both undergraduate and graduate programs. Undergraduate students can choose from one Associate's and 20 Bachelor's degree options in six academic departments and enjoy a student to faculty ratio of 17:1. Graduate degrees include a Master of Ministry, a Master of Arts in Theological Studies, and a Master of Arts in Christian Global Leadership. 1298560 1614370 Auxiliary Enterprises - Southwestern Christian University offers onsite dorm rooms plus cafeteria for onsite students and commuter students. 9930873 true true false false false false false false true true true false true true false true false true false false false false false false false false false true true false false false true false false true false false false false false false false false false false true 672 0 true 220 true false false false false false false false false false false false false X 12 11 false false false false false false false true true false false true true true true true true true false false OK X Judith Ciscar-Martinez 4057897661 7210 NW 39th Expressway Bethany OK 73008 Randell Drake Chair 1.0 X X 0 0 0 Wayne Kirby Vice Chairman, Regent - Board Member 1.0 X X 0 0 0 Daniel Ice Regent - Board Member 0.5 X 0 0 0 Demetrius Miles Regent - Board Member 0.5 X 0 0 0 Donna Goad Regent - Board Member 0.5 X 0 0 0 Doug Beacham Jr Regent - Board Member 0.5 X 0 0 0 Lauren Pickens Regent - Board Member (part year) 0.5 X 0 0 0 Mario Ayala Regent - Board Member 0.5 X 0 0 0 Max Barroso Regent - Board Member (part year) 0.5 X 0 0 0 Neil Barlow Regent - Board Member 0.5 X 0 0 0 Scott Hampton Regent - Board Member 0.5 X 0 0 0 Stuart Sherrill Regent - Board Member 0.5 X 0 0 0 Thomas McGhee Regent - Board Member 0.5 X 0 0 0 Tricia Rex Carnes Regent - Board Member 0.5 X 0 0 0 Bill Martin Business Controller 40.0 X 0 0 0 Dr Tom Murray President 40.0 X 79164 0 88010 79164 0 88010 0 false true false Pioneer College Caterers 7210 NW 39th Expressway Bethany OK 73008 Food services 440995 1 74915 676227 751142 Tuition and fees 611310 7974445 7974445 Auxiliary enterprises 900099 1614370 1614370 0 0 0 0 9588815 39828 39828 388370 388370 0 0 228862 228862 0 0 0 0 Miscellaneous revenue 900099 211713 211713 0 0 0 0 211713 10979868 9800528 0 428198 3657021 3657021 0 0 180093 75639 99051 5403 93392 93392 3317099 2827660 479861 9578 307511 208579 97807 1125 216898 181022 34971 905 57784 57784 436 436 835269 637130 198139 0 128279 128279 38554 38554 1114046 967613 146433 259664 241790 17874 20502 19091 1411 233660 221208 12452 234063 221589 12474 298068 282285 15783 Bad debt expense 455262 455262 Miscellaneous expenses 414770 198372 215956 442 Dues, subscriptions and fees 98752 95852 2900 Supplies, textbooks, materials 8002 2630 5372 0 0 0 0 11969125 9930873 2020799 17453 115311 10413 54300 52140 919487 679199 0 0 0 10752329 4441819 6297943 6310510 1954274 1726091 0 0 1342418 9341315 10120771 1978128 1134974 296824 325477 50000 50000 3912994 3347618 517000 602000 0 3306482 6754946 8766551 X 89623 -1245416 2496746 2599636 2586369 1354220 9341315 10120771 X -989257 679 -243571 X false true X true true true X 940337 795474 1522401 4333239 751142 8342593 0 0 940337 795474 1522401 4333239 751142 8342593 49169 8293424 182590 129704 85106 389547 428198 1215145 0 0 0 1560799 11288 211713 1783800 11341538 46552559 0.7312 0.7036 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 11288.0, COLUMN E - 211713.0, COLUMN F - 223001.0; DESCRIPTION - FORGIVENESS OF DEBT, COLUMN A - , COLUMN B - , COLUMN C - 1560799.0, COLUMN D - , COLUMN E - , COLUMN F - 1560799.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2228862 1200 408019 405743 2232338 2340434 1200 374454 487226 2228862 1774147 538033 70747 42493 2340434 1720067 6700 111182 63802 1774147 2212538 11270 158675 159874 502542 1720067 0.0 1.0 0.0 true false 336903 336903 8855846 3120164 5735682 1228587 995943 232644 330993 325712 5281 6310510 Mineral interests 1200000 C Affiliate Investments 526091 C Interest in pooled funds 1726091 Finance lease right-of-use assets 1342418 1342418 Finance lease liability 3306482 3306482 7323090 679 0 679 7322411 436 3657021 3657457 10979868 8311668 0 0 8311668 436 3657021 3657457 11969125 Schedule D, Part V, Line 4 Intended uses of endowment funds Income from endowment funds is used to provide scholarships for students. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 3657021 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 3657021 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 University publicizes this policy in local newspapers and on the University's website. In addition, admissions counselors utilize promotion and recruiting procedures designed to inform and attract students from all racial segments within their recruiting territories. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University receives funds from the U.S. Department of Education for the following awards: Federal Direct Student Loan Program, Federal Pell Grants, Federal Supplemental Educational Opportunity Grant Program, and the Federal Work-Study Program. true Scholarships 407 3657021 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Criteria is established for the awarding of individual scholarships. Students must complete an application and scholarships are awarded after all external scholarships and grants have been applied, not to exceed the cost of attendance. Scholarships are applied directly to the student account. A listing of scholarships and general scholarship policies can be found on the SCU website, www.swcu.edu. X true true X X false false false false false false false false false Dr Tom Murray President 79164 0 0 0 0 0 0 0 88010 0 167174 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. Tom Murray, President, met the qualifications for and received a ministerial housing allowance during the tax year. Dr Tom Murray President University Operations X 100000 50000 false false false 50000 Zachary Sherrill Family member of board member, Stuart Sherrill 50600 Employee compensation and benefits false Sheri Sherrill Family member of board member, Stuart Sherrill 42792 Employee compensation and benefits false Form 990, Part VI, Line 15b The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of all of the officers of the board, the Chair of each standing committee, International Pentecostal Holiness Church (IPHC) Liaison to Higher Education and the President of the University. The Executive Committee shall have and exercise all of the authority of the Board of Regents in the management of the affairs of the Corporation, except for action taken of the full Board of Regents as required by statute, the Amended and Restated Articles of Incorporation, or the Bylaws, shall have power to authorize the seal of the Corporation to be affixed to all papers which may require it. Provided, however, the Executive Committee shall act only in the interval between meetings of the Board or whenever it is impractical to call a meeting of the Board, and shall at all times be subject to the control and direction of the Board. It shall have the power to revise the annual budget during the fiscal year, if warranted, based upon recommendations from the Business and Finance Committee for necessary adjustments. It shall receive salary recommendations from the Business and Finance Committee for necessary adjustments. It shall transact any special business committed to it by the Board of Regents. It shall coordinate the work of, and have general supervisory authority over all other board committees. It shall be an advisory council, in addition to its policy functions, for the President of the University. It shall have the authority to conduct examinations or investigations as it deems proper and based upon such, take action except in cases where the full Board of Regents is warranted. It shall not take any action inconsistent with a prior act of the Board of Regents, award degrees, amend Bylaws, locate permanent buildings on property held for University purposes, remove or appoint the President of the University, or take any action which has been reserved by the Board. It shall meet prior to the annual Board of Regents meeting and at least three other times during the year. Time, place, and notice (if any) of Executive Committee meetings shall be determined by the Executive Committee. It shall constitute a quorum when a majority of the number of members of the Executive for the transaction of all business. A vote of a majority of a quorum shall constitute the act of the Executive Committee. The Executive Committee shall keep regular minutes of its proceedings and report the same to the Board of Regents. Any action which might be taken at a meeting of the Executive Committee may be taken without a meeting if a record or memorandum thereof be made in writing and signed by all the members of the Executive Committee. The signed record or memorandum, or a signed copy, shall be placed in the Minute Book of the Corporation. It shall be granted by the Board of Regents sole authority to act as the court of last appeal in all faculty contractual matters. The Executive Committee's decision shall be binding on the full Board of Regents. It shall furnish, through its Secretary, a copy of the minutes of its meetings to each member of the Board within thirty (30) days. It shall review and recommend to the Board of Regents the compensation of the University President. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm and is first reviewed in detail by the Finance Team. The 990 is then provided to the Audit Committee and all board members prior to being submitted to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Officers, trustees, key employees and all employees with budgetary responsibility are required to submit conflict of interest disclosures annually. These forms are reviewed by management as well as the Audit Committee. Any conflicts or potential conflicts are resolved by the Audit Committee and the Board of Regents. All interested parties are required to recuse themselves from board deliberations and any subsequent vote. Form 990, Part VI, Line 15a Process to establish compensation of top management official The University participates in annual compensation studies of various higher education associations and uses the studies to review appropriateness of officer and key employee salaries. The President has an annual review by the Board of Regents that includes a performance review and comparison to average salaries and benefits of similar institutions. The deliberations and decisions regarding executive compensation are documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The University makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Effect of change in accounting principle - -243571;