2019-04-15T12:30:06-05:00 2018-05-31 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2017-06-01 310725957 Mount Vernon Nazarene University MOUN 7403979000 800 Martinsburg Road Mount Vernon OH 43050 Robert P Hamill CFO 2019-04-15 true RACHEL SPURLOCK P00520729 6144690001 2017 2019-02-21 02:37:17Z Henry W Spaulding II 800 Martinsburg Road Mount Vernon OH 43050 61590493 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. 42 37 1416 75 -128767 0 6331487 5669167 48981662 50160253 712046 1190297 59941 4150 56085136 57023867 20159198 21768223 0 19371879 19959719 0 833912 14692539 14121372 54223616 55849314 1861520 1174553 95854643 97976778 15826106 15952196 80028537 82024582 X 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. true false 50628517 21768223 50004592 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. 1,660 undergraduates (91%) received $37,848,507 in aid, including work study, averaging $22,800 per undergraduate. 244 graduate students (62%) received $3,315,586 in aid, averaging $13,588 per graduate student; for the year ended May 31, 2018. 80284 0 155661 The University provides logistical and facility support for like-minded religious and educational organizations. Organizations served in the year ended May 31, 2018 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 efforts as well as providing development and recruitment opportunities for the University. 50708801 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 2911 0 true 1416 true true true false false false false true true true false false false X 42 37 true false false false false false false true true false false true true true true true true false false false X Robert P Hamill 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 191196 0 65583 Ify O Anyalewechi Member, Board of Trustees (Partial Year) 1.0 X 0 0 0 Josephus A Foster Member, Board of Trustees (Partial Year) 1.0 X 0 0 0 Sharon S Dodds Member, Board of Trustees 1.0 X 0 0 0 Kent A Estep Member, Board of Trustees 1.0 X 0 0 0 David B Lutz Member, Board of Trustees 1.0 X 0 0 0 Lee T Skidmore Member, Board of Trustees 1.0 X 0 0 0 Trevor H Johnston Member, Board of Trustees 1.0 X 0 0 0 Douglas S Wyatt Member, Board of Trustees 1.0 X 500 0 0 Wendell D Brown Member, Board of Trustees 1.0 X 0 0 0 J Kevin Dennis Member, Board of Trustees 1.0 X 0 0 0 Mervin C Smith Member, Board of Trustees 1.0 X 0 0 0 Kathy G Greenich Member, Board of Trustees 1.0 X 0 0 0 W Marshall Duke Member, Board of Trustees 1.0 X 0 0 0 Michael W Legg Member, Board of Trustees 1.0 X 0 0 0 Sandra A Swift Member, Board of Trustees 1.0 X 0 0 0 Brian W Knight Member, Board of Trustees 1.0 X 0 0 0 Gregory L Palmer Member, Board of Trustees 1.0 X 0 0 0 Larry J Hall Member, Board of Trustees 1.0 X 0 0 0 Adam M Carr Member, Board of Trustees 1.0 X 0 0 0 Scott L Campbell Member, Board of Trustees 1.0 X 0 0 0 Darrell C Frazier Member, Board of Trustees 1.0 X 0 0 0 Michael J Cullado Member, Board of Trustees 1.0 X 0 0 0 Earl L Driggs Member, Board of Trustees 1.0 X 0 0 0 Timothy M Smith Member, Board of Trustees 1.0 X 0 0 0 Douglas W Boquist Member, Board of Trustees 1.0 X 1000 0 0 Cathy M Manson Member, Board of Trustees 1.0 X 0 0 0 Angela L Castleman Member, Board of Trustees 1.0 X 0 0 0 Mikel L Cheek Member, Board of Trustees 1.0 X 0 0 0 Jason D Burgey Member, Board of Trustees 1.0 X 0 0 0 Ollie Ray Parsons Member, Board of Trustees 1.0 X 0 0 0 Donald R Nelson Member, Board of Trustees 1.0 X 0 0 0 Daryl L Blank Member, Board of Trustees 1.0 X 400 0 0 Daniel L Hanson Member, Board of Trustees 1.0 X 0 0 0 Thomas L Gates II Member, Board of Trustees 1.0 X 0 0 0 Douglas M Downs Member, Board of Trustees 1.0 X 0 0 0 Dwayne P Mills Member, Board of Trustees 1.0 X 0 0 0 David D Roose Member, Board of Trustees 1.0 X 0 0 0 Tom M Zile Member, Board of Trustees 1.0 X 0 0 0 Robert S Mahaffey Member, Board of Trustees 1.0 X 0 0 0 Melody E Torralba Member, Board of Trustees 1.0 X 0 0 0 Bryan W Heil Member, Board of Trustees (Partial Year) 1.0 X 0 0 0 Rob W McCorkle Member, Board of Trustees (Partial Year) 1.0 X 0 0 0 Roy M Penix Member, Board of Trustees (Partial Year) 1.0 X 0 0 0 Stephen R Ward Member, Board of Trustees (Partial Year) 1.0 X 0 0 0 Aaron L Zollars Member, Board of Trustees (Partial Year) 1.0 X 0 0 0 B Barnett Cochran Vice-President for Academic Affairs 40.0 X 115466 0 23518 Robert P Hamill Vice-President for Finance 40.0 X 105538 0 25442 Carol Dorough Dean, School of Nursing 40.0 X 107549 0 11862 521649 0 126405 4 false true false Pioneer College Caterers 25055 West Valley Parkway Suite 120 Olathe KS 66061 Food Services 1772858 UMR Inc PO Box 88822 Milwaukee WI 532880822 Employee Health Plans Administration 424581 Simonson Construction Services Inc 2112 Troy Rd Ashland OH 44805 Construction Related Services 338789 Converge Consulting Inc 415 12th Avenue SE Suite 201 Cedar Rapids IA 52401 Marketing Services 337064 Wesley Bryan dba Multi Ventures Limited PO Box 1107 Sunbury OH 43074 Building Maintence and Related 205058 14 636345 5032822 68510 5669167 Student Tuition and Fees 611710 41330852 41330852 Student Housing and Food Services 611710 7728234 7728234 Student Organization and Activity Revenue 611710 576126 576126 Auxiliary Exempt Function Revenue 611710 525041 525041 0 0 0 0 50160253 679478 679478 108813 8100 0 3111 108813 4989 113802 4989 108813 5029034 45300 4501190 62325 527844 -17025 510819 510819 Vending, Printing & Copying Commissions 900099 24104 24104 Grand Hotel Income (Loss) 721110 -133756 -133756 0 0 0 0 -109652 57023867 50160253 -128767 1323214 62308 62308 21705915 21705915 542537 144642 397895 292178 259922 32256 15282867 11578096 3384298 320473 259221 200062 53587 5572 2560397 1483409 996031 80957 1022519 741201 265671 15647 47952 5034 42918 121160 121160 85460 85460 984233 787129 173810 23294 1000350 955814 14530 30006 1654279 1146006 413906 94367 856725 184068 660738 11919 2252619 172434 2061947 18238 1036066 914520 40432 81114 117483 98831 18103 549 277754 273299 4455 2910568 2910568 265731 265731 Food Service / Student Health Insurance 1998009 1960391 20553 17065 Curriculum Expenses 450318 450318 UnCollectible Student Receivables 50150 50150 Allocation of ITS and Facility Services 0 7808551 -7938807 130256 12515 0 12515 0 55849314 50708801 4306601 833912 23400 21578 11440160 14331450 999356 823007 1060721 839019 0 0 0 1751181 1787585 118126 149455 360768 449670 114293159 54561000 60156828 59732159 19910444 19809436 0 0 33659 33419 95854643 97976778 2653268 3245268 2326437 2246265 8689561 8356137 0 133744 2156840 1970782 15826106 15952196 X 63491986 63260832 6288285 8170923 10248266 10592827 80028537 82024582 95854643 97976778 X 1174553 790158 31334 X false true X true true true X 9190643 8541225 7937759 6331487 5669167 37670281 0 0 9190643 8541225 7937759 6331487 5669167 37670281 18944347 18725934 556889 716651 1125284 1940078 2008310 6347212 5402 5466 0 0 0 10868 15369 22438 30719 28460 36353 133339 44161700 236547904 0.4240 0.4366 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 - 15369.0, COLUMN B - 22438.0, COLUMN C - 30719.0, COLUMN D - 28460.0, COLUMN E - 36353.0, COLUMN F - 133339.0; 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 14305585 219776 1549885 277903 79614 0 15717729 0.2252 0.4999 0.2749 true false 4356235 4356235 74395298 26922500 47472798 943300 612000 331300 23264002 19823500 3440502 11334324 7203000 4131324 59732159 Liability under unitrust agreements 18036 Advances from government for federal loans 1447758 Accrued postretirement benefits 504988 1970782 X 37411236 790158 1409394 2199552 35211684 85460 21726723 21812183 57023867 35415191 1378060 1378060 34037131 85460 21726723 21812183 55849314 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 more-likely-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 being realized on examination. For tax positions not meeting the more-than-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 May 31, 2018 and 2017. 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 amounts accrued for interest or penalties as of May 31, 2018 and 2017. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 GAIN IN VALUE OF SPLIT INTEREST AGREEMENTS - 1479 POSTRETIREMENT BENEFIT CHANGES - 29855 RENTAL EXPENSES TO RENTAL REVENUE ON RETURN - 1361035 LOSS ON DISPOSAL OF PPE - 17025 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements UNFUNDED STUDENT FINANCIAL AID - 21705915 TRANSACTIONS ELIMINATED ON CONSOLIDATION - 20808 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES TO RENTAL REVENUE ON RETURN - 1361035 LOSS ON DISPOSAL OF PPE - 17025 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements UNFUNDED STUDENT FINANCIAL AID - 21705915 TRANSACTIONS ELIMINATED ON CONSOLIDATION - 20808 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 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. 114990 Europe (Including Iceland and Greenland) 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 39945 Sub-Saharan Africa 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 25899 South America 0 0 Program Services EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. 13490 0 0 0 0 0 0 194324 0 194324 false false false false false false true THE LUKE COMMISSION INC PO BOX 1335 SAGEL ID 83860 208635797 501(c)(3) 36558 FURTHERANCE OF ITS MISSION TO PROVIDE SAFE DRINKING WATER TO IMPOVERISHED PEOPLE FOOD FOR THE HUNGRY INC C/O WRP CPAS 1684 VENTURE DR STE B MOUNT VERNON OH 43050 311667740 501(c)(3) 7779 FURTHERANCE OF ITS MISSION TO PROVIDE FOOD FOR THE HUNGREY IN THE KNOX COUNTY OHIO AREA 2 0 MERIT-BASED SCHOLARSHIPS 1829 14367791 NEED-BASED SCHOLARSHIPS 611 4805739 DEMOGRAPHIC-BASED SCHOLARSHIPS 252 1978341 PROGRAM/CAREER-BASED SCHOLARSHIPS 63 498469 SERVICE-BASED SCHOLARSHIPS 7 55575 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 III, Column (b) Estimated Number Of Recipients SERVICE-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 170457 0 0 0 20739 0 23700 0 41883 0 256779 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 574697 8930834 8930834 true false true true A false false false false 0.005 0.01 0.015 false false true A false true false 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 262590 SCHOLARSHIPS AND EMPLOYEE DEPENDENT TUITION ASSISTANCE INSTITUTIONALLY FUNDED FINANCIAL AID AMY E DUNMIRE CHILD OF ROBERT P. HAMILL, CFO 18862 EMPLOYEE COMPENSATION false HENRY W SPAULDING III CHILD OF HENRY W. SPAULDING II, PRESIDENT 34550 EMPLOYEE COMPENSATION false ROBERT STANLEY SON-IN-LAW OF STEPHEN R. WARD, TRUSTEE 67560 EMPLOYEE COMPENSATION false TAMMI J BROWN SPOUSE OF WENDELL D. BROWN, TRUSTEE 44349 EMPLOYEE COMPENSATION false RYAN R DOWNS CHILD OF DOUGLAS M. DOWNS, TRUSTEE 34526 EMPLOYEE COMPENSATION false LYNDSEY D MCPHERSON CHILD OF LARRY J. HAMMOND, TRUSTEE 24456 EMPLOYEE COMPENSATION false MATTHEW C MCPHERSON SON-IN-LAW OF LARRY J. HAMMOND, TRUSTEE 37809 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 7 22257 Market value X VARIOUS AUCTION ITEMS 79 46253 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 AUCTION ITEMS - NUMBER OF CONTRIBUTIONS. Form 990, Part III, Line 2 New program services The University provides logistical and facility support for like-minded religious and educational organizations. Although this program has always existed at MVNU, the current and ongoing level of activity and resources involved in conducting this program merits separate reporting from other program services. 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 A Final Draft copy of the Form 990 and supplemental schedules was provided to all the members of the governing board for review before filing with the IRS. Comments and suggested revisions were considered and incorporated as appropriate. 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 Daryl L. Blank, Douglas W. Boquist, and Douglas S. Wyatt 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 - 1479; Postretirement Benefit Related Changes other than Periodic Cost - 29855; MVNU Management LLC 800 Martinsburg Rd Mount Vernon OH 43050 472839129 Hospitality Management OH 1224168 206601 Mount Vernon Nazarene University Mount Vernon Grand Hotel LLC 800 Martinsburg Rd Mount Vernon OH 43050 814919801 Real Estate Holding and Management OH 0 8338797 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