2018-03-19T14:24:32-05:00 2017-06-30 363990892 Capin Crouse LLP 972 Emerson Parkway Ste A Greenwood IN 46143 990 2016-07-01 480730814 MidAmerica Nazarene University MIDA 9137823750 2030 East College Way Olathe KS 66062 Darrel W Anderson VP for Finance/CFO 9137823750 2018-03-19 1 Francis K Brown II P00465640 3178852620 139.146.132.42 2018-03-19 13:23:38 MD P 3FA434133A238730998D7A9D41C1B7FA54277518 E5D95F5CE0CD3C4EFF7E4F80EA49BAEFEA03C050 2016 2021-01-29 14:40:06Z Dr David Spittal 2030 East College Way Olathe KS 66062 45790269 0 X www.mnu.edu X 1966 KS Transformative Univ. nurturing Christlike community, academic excellence & passion to serve. 35 31 1017 85 42734 7793 15543642 5402712 38563758 40070984 3857 11275 31789 11246 54143046 45496217 12644482 13500014 0 0 20394118 20747581 0 91019 1382904 13088232 13049025 46126832 47387639 8016214 -1891422 47295553 38390843 26652736 19639448 20642817 18751395 X MidAmerica Nazarene University (MNU) is a transformative university that nurtures Christlike community, pursues academic excellence, and cultivates a passion to serve. MNU is a comprehensive liberal arts university offering undergraduate and selected professional and graduate degrees, and is committed to serving the church and its global mission. The University is a Christian community in the Wesleyan-Holiness tradition, and MidAmerica Nazarene University seeks to transform its students through intellectual, spiritual, and personal development for a life of service to God, the Church, the nation, and the world. 0 0 41583491 13500014 40070984 MidAmerica Nazarene University is a private, Christian, liberal arts university founded in 1966. The campus is located on 105 acres in Olathe, Kan. In 2016, MNU Had its accreditation by the Higher Learning Commission reaffirmed. Offering 40 plus traditional undergraduate majors, the university is also known for its accelerated professional and graduate programs, including undergraduate degrees in management, education and nursing and graduate degrees in business, education, nursing, and counseling, and postgraduate certificates. Online offerings include classes in education, business, nursing and associate's-level studies. The Associates of Arts in Business, Bachelor in Business Administration, MBA, and several nursing degrees (degree completion and master's degrees) are offered completely online. Sponsored by the North Central Region of the International Church of the Nazarene, the University is committed to serving the church and its global mission. MNU exists to help its students discover God's plan for their lives and equips them for leadership and service in the world. The Career and Life Calling office prepares students for a life of significance and purpose by fostering opportunities to explore and discern God-inspired calling, develop unique abilities, and live out vocations as servant leaders. Study abroad as well as service-learning experiences are encouraged through MNU's Go Global, and ServiceCorps programs. A variety of special interest clubs, traveling music groups, band, concert choir, student government, and outreach groups are available. The University provides intercollegiate competition in football, volleyball, softball, baseball, men's and women's basketball, men's and women's soccer, and men's and women's cross country and track. Chapel services provide an emphasis on spiritual formation, and revivals foster spiritual vitality on campus. Total enrollment for the Fall 2016 semester was 1,876 students. The five largest undergraduate programs were Nursing, Applied Organizational Leadership, Business Administration, Kinesiology, and Elementary Education. MNU offers 37 traditional undergraduate majors; degree-completion programs in nursing, business, and education; and graduate degrees in business, counseling, education, and nursing. MNU 2016 facts: MNU enrolls more than 1850 students MNU is the only private university in the state of Kansas to offer a graduate counseling program accredited by the Council for Accreditation of Counseling & Related Educational Programs (CACREP). MNU's 2016 NCLEX-RN pass rate for BSN graduates was 87.83% - the sixth year in a row that this rate has exceeded the national average, and the sixth year in a row that this rate has exceeded the state average. MNU has offered innovative, accelerated adult degree completion and graduate programs since 1987. The yearly economic impact of the University is more than $44 million annually in the state of Kansas. MNU Newsroom: www.mnu.edu/newsroom General MNU Information: www.mnu.edu Map and Location: http://www.mnu.edu/about/locations 41583491 1 1 0 0 0 0 0 1 0 1 1 0 1 0 1 1 0 1 1 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 5465 0 1 1017 1 1 1 0 0 0 0 0 0 0 0 0 X 35 31 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 KS X Darrel W Anderson 9137823750 2030 East College Way Olathe KS 66062 Dr David J Spittal President 40.00 1.00 X X 192942 0 840 Dr Larry McIntire Chair 1.00 1.00 X X 0 0 0 Rev Michael G Palmer Vice Chair 1.00 X X 0 0 0 Mr Daniel D Rexroth Treasurer 1.00 X X 0 0 0 Mrs Terri Comfort Secretary 1.00 X X 0 0 0 Rev Joel Atwell Trustee 1.00 X 0 0 0 Rev Daniel W Cole Trustee 1.00 X 0 0 0 Dr Merrill R Conant Lay Member of the Exec Com 1.00 X 0 0 0 Mr Chad Cook Trustee 1.00 X 0 0 0 Rev Mark Bane Trustee 1.00 X 0 0 0 Mr John Dahl Trustee 1.00 X 0 0 0 Mr Darrel E Johnson Lay Member of the Exec Com 1.00 X 0 0 0 Rev M Kim Smith Trustee 1.00 X 0 0 0 Rev Fred Morrison Trustee 1.00 X 0 0 0 Mr Eldon J Meyers Trustee 1.00 X 0 0 0 Dr Jeren Rowell Ministerial Member of Exec 1.00 X 0 0 0 Rev Fred Toomey Trustee 1.00 X 0 0 0 Mr Tim Buchanan Trustee 1.00 X 0 0 0 Dr Glenn Kell Trustee 1.00 X 0 0 0 Dr Tia Strait Trustee 1.00 X 0 0 0 Greg Hephner Trustee 1.00 X 0 0 0 Rev Jake Blankenship Trustee 1.00 X 0 0 0 Rev Jim C Bond Trustee 1.00 X 0 0 0 Mr Allen K Brown Trustee 1.00 X 0 0 0 Dr Vicki Copp Trustee 1.00 X 0 0 0 Mr Keith Cox Trustee 1.00 1.00 X 0 0 0 Dr Deanna Edwards Trustee 1.00 X 0 0 0 Rev Leray D Glendenning Trustee 1.00 X 0 0 0 Dr Julie E Samuels Trustee 1.00 X 0 0 0 Mr Philip D Speicher Trustee 1.00 X 0 0 0 Dr Brent Van Hook Trustee 1.00 X 0 0 0 Mr Ervin Cash Trustee 1.00 X 0 0 0 Mr Robert Cossins Trustee 1.00 X 0 0 0 Rev Steven P Hoffman Trustee 1.00 X 0 0 0 Dr N Jeannie Williams Trustee 1.00 X 0 0 0 Mr Jon North VP of Advancement 40.00 1.00 X 122882 0 3390 Dr Mary Jones Provost/CAO 40.00 X 121921 0 10744 Kristi Keeton VP for Student Development 40.00 X 80000 0 840 Mr Michael Stowell Interim VP for Finance/CEO 40.00 X 88580 0 0 Susan Larson Professor of Nursing 40.00 X 100919 0 25778 Dr Karen Wiegman Dean and Professor of Nursing 40.00 X 107449 0 11170 Dr Patricia Conejo Professor of Nursing 40.00 X 109343 0 1488 Dr Yorton Clark Chair of Business Admin & Professor 40.00 X 109372 0 7 1033408 0 54257 7 0 1 0 Pioneer College Caterers 303 Glenrose Ave Nashville TN 37210 Food Services 1334584 Sterling Computers Corporation PO Box 310359 Des Moines IA 50331 Fiber Network/Cables 730540 Michael Walters Agency Inc 444 N Wabash Ave Ste 4W Chicago IL 60611 Marketing/Advertising 696280 Nabholz Construction Services 1707 E 123rd Terrace Olathe KS 66061 Construction 514362 Ellucian Support Inc 14083 Collections Center Dr Chicago IL 60693 Software 170711 15 3215276 2163352 24084 592 5402712 Student Tuition 611600 35106011 35106011 Auxiliary Revenue 611710 4964973 4964973 40070984 11275 11275 297048 294052 2996 2996 34484 -31488 Advertising 900099 8250 8250 8250 45496217 40070984 42734 -20213 13500014 13500014 718776 666756 28504 23516 188219 96000 92219 15895493 14284604 1074615 536274 2749150 1804987 876653 67510 1195943 828230 337361 30352 86568 86568 118899 118899 202873 202873 91019 91019 2159085 2102326 8359 48400 408476 395594 5462 7420 1575071 1377279 104513 93279 800700 716866 52690 31144 2066462 1824339 221145 20978 1228223 1087017 100591 40615 69405 59935 7405 2065 850867 581320 267887 1660 1692750 1490754 152386 49610 314399 269538 39102 5759 Charges/Fees/Testing 460082 202373 256492 1217 Labor/Materials Expense 332117 102611 228650 856 683048 192948 251089 239011 47387639 41583491 4421244 1382904 610171 868374 595768 660707 1056907 805614 37500 30104 276421 150615 64129407 32214022 35842321 31915385 3248727 3099785 5627738 860259 47295553 38390843 1543468 1236849 1483531 1620711 21553420 14764870 2072317 2017018 26652736 19639448 X 19449142 17565489 730814 707584 462861 478322 20642817 18751395 47295553 38390843 -1891422 0 X X 0 1 X 1 1 1 X 4414182 5951266 3739344 15543642 5402712 35051146 4414182 5951266 3739344 15543642 5402712 35051146 8217079 26834067 415520 288322 238094 302659 316573 1561168 15766 16661 23250 16214 8250 80141 36692455 183157553 0.73130 0.76100 X Schedule A, Part II, Line 10, Explanation of Other Income: Other income - 2012 Amount: $ 15,766. 2013 Amount: $ 16,661. 2014 Amount: $ 23,250. 2015 Amount: $ 16,214. 2016 Amount: $ 8,250. 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 qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 144655 X X Resale in future years 0 9338653 768248 784125 500290 5393 10385343 9340540 306012 197784 502599 3084 9338653 8935246 493244 273890 361331 509 9340540 7886826 706156 718826 372554 4008 8935246 7098048 457919 566812 213184 22769 7886826 0.07780 0.91090 0.01130 0 1 1 5348357 5348357 41925590 19083805 22841785 16398689 13130217 3268472 456771 456771 31915385 Student Loan Receivables 3099785 C 3099785 Student Deposits 161504 Refundable Loan Program 1855514 2017018 X Part III, Line 4: The organization received Thomas Kinkade paintings and prints from a donor during the fiscal year ended 6/30/2008. This collection of artwork is and will be used for the viewing of the general public through public exhibition and for future investment purposes when it is sold at a later date. Part V, Line 4: The endowment funds are held by MidAmerica Nazarene Foundation, a related tax exempt organization. Earnings from the endowment funds are to be used to fund the continuing operations of the university. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2017 and 2016, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The University files tax returns in the U.S. federal jurisdiction. With a few exceptions, the University is no longer subject to U.S. federal examinations by tax authorities for years before 2014. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 MidAmerica Nazarene University publicizes its racial nondiscrimination policy in all university catalogs and brochures that are issued to the general public and students. The University also posts its policy on various bulletin boards across the campus and on its website. Schedule E, Part I, Line 6 The organization is involved in several grant programs administered by the Federal Government and State Government and also serves as the administrative conduit by which Title VI Federal Financial Aid is distributed to eligible students. Central America and the Caribbean 0 0 Program Services Study abroad program 72506 East Asia and the Pacific 0 0 Program Services Study abroad program 32464 Sub-Saharan Africa 0 0 Program Services Study abroad program 26556 0 0 0 0 0 0 131526 0 131526 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. 1 Hartsook Companies Inc PO Box 21647 Shawnee Mission KS 66225 Consulting & Introductions to Potential Donors 0 0 91019 -91019 91019 -91019 AR CA FL IL IN KS KY NC NJ NY OR PA SC TN VA Schedule G, Part I, Line 2b, column (iv) The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. 1 Scholarships and Fellowships 1285 13500014 Part I, Line 2: Grants and Scholarships Monitored by MidAmerica Nazarene University: Institutional- Awarded based on financial need, merit, and donor criteria. Amounts will vary depending on awards and funding limits. The Student Financial Aid Services Office monitors the student progress towards their educational goal to ensure compliance with institutional polices. Students failing to meet the institutional polices risk loss of institutional aid. Federal and State- Awarded based on Federal and State regulations, based on financial need, academic standards of the programs, and funding availability. The Student Financial Aid Services Office monitors the student progress towards their educational goal to ensure compliance with Federal and State polices. Students failing to meet the Federal and State polices risk loss of Federal and State aid. Employee Tuition Scholarship- Eligible employees and family members can apply for tuition scholarships (tuition remission). The amount is based on title, length of employment, and other institutional aid. X X 0 0 0 0 0 0 0 0 0 Dr David J Spittal President 191175 0 0 0 1767 0 0 0 1120 0 194062 0 0 0 Mr Jon North VP of Advancement 113951 0 0 0 8931 0 0 0 33341 0 156223 0 0 0 42921 Scholarships Tuition Remission William Morrison Family member of Rev Fred Morrison, Trustee 56605 Compensation 0 Tim Keeton Family member of Kristi Keeton, VP for Student Development 92219 Compensation 0 Jonathan Rowell Family member of Dr. Jeren Rowell, Trustee 19550 Compensation 0 Chad L Williams Family member of Dr. N Jeannie Williams, Trustee 19845 Consulting fees 0 QTS Realty Trust Family member of Dr. N Jeannie Williams, Trustee owns 35% of entity 124997 Labor and materials 0 Form 990, Part VI, Section A, line 1 The Executive Committee includes the Chair of every standing committee. It exercises most of the powers of the Board when the Board is not in session, but they do not take final action on any major matters pertaining to the University's position statement and mission, the removal of a University officer or Trustee from office, or the encumbrance of substantive institutional assets, until appropriate committees recommend such action and the Board has voted. Form 990, Part VI, Section A, line 2 William Morrison and Rev. Fred Morrison, Trustee, are family members. Tim Keeton and Kristi Keeton, VP of Student Development are family members. 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 prior to filing with the IRS. Form 990, Part VI, Section B, line 12c All trustees, MidAmerica Nazarene University Foundation trustees, and administrative officers of the University (members of the President's Cabinet) must disclose annually in writing any conflict of interest, or potential conflict of interest. If a circumstance should arise where it may be in the best interest of the University to engage in a transaction despite the conflict of interest, after disclosure of the conflict of interest, the individual with whom the conflict of interest is present must abstain from any discussion or deliberation concerning such matter (unless the Board of Trustees or administration requests information or interpretation for special reasons). Record of such individual's withdrawal from participation in the discussion, deliberation, and decision on the matter should be noted in any minutes of the session at which such matter is considered. Should a potential conflict of interest matter require an executive committee or board vote to resolve, those concerned shall not be present at the time of the vote. If a trustee, MidAmerica Nazarene University Foundation trustee, or administrative officer is uncertain whether to list a particular relationship, the board chair and institutional legal counsel may need to be consulted. The board chair and legal counsel may elect to seek the judgment of the executive committee of the Board of Trustees before informing or consulting with the entire board within an executive session. Information shared or gathered as a result of such consultations (including information provided on the conflict of interest statement) shall be confidential except when the institution's best interests would be served by disclosure. Such disclosure will be made only after informing those concerned. The finance committee of the Board of Trustees will conduct periodic reviews of financial activities to ensure that the University is operating in a manner consistent with accomplishing the institution's non-profit purposes and that the University's operations do not result in private inurement or impermissible benefit to private interest. Form 990, Part VI, Section B, line 15 The President and other executive administrators are employed with the approval of the Board of Trustees. The Board of Trustees determines their compensation based upon an analysis of comparable market rates and terms. The review and deliberation are documented in the board minutes. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XII, Line 2c The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. MidAmerica Nazarene University Foundation 2030 E College Way Olathe KS 66062 480996330 Support MNU KS 501(c)(3) 7 Mid-America Nazarene University 0 Charitable Remainder Trust (1) CRUT KS Mid-America Nazarene University T 0 Irrevocable Trust (1) Irrevocable Trust KS Mid-America Nazarene University T 0 Perpetual Trust (1) Perpetual Trust KS Mid-America Nazarene University T 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 1 MidAmerica Nazarene University Foundation B MidAmerica Nazarene University Foundation C MidAmerica Nazarene University Foundation M MidAmerica Nazarene University Foundation N MidAmerica Nazarene University Foundation O MidAmerica Nazarene University Foundation Q MidAmerica Nazarene University Foundation S