2017-03-14T13:35:35-05:00 2016-04-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2015-05-01 730739626 Oral Roberts University ORAL 9184956203 7777 South Lewis Tulsa OK 74171 Timothy Philley Chief Operating Officer 9184956203 2017-03-14 1 David C Moja P00747006 7195286225 2015 2021-01-29 14:40:06Z William M Wilson 7777 South Lewis Tulsa OK 74171 132023377 0 X www.oru.edu X 1963 OK To educate the whole person in spirit, mind, and body. 30 30 2251 221 -651438 -2184945 28884775 23341480 92523073 95798801 774033 331847 -1195778 -1777425 120986103 117694703 31021473 32189371 0 0 43127777 44687244 140033 72379 2436103 46192537 47326946 120481820 124275940 504283 -6581237 201316828 196012823 37916435 39319319 163400393 156693504 X To educate the whole person in spirit, mind, and body, thereby preparing its graduates to be professionally competent servant-leaders who are spiritually alive, intellectually alert, physically disciplined, and socially adept. 0 0 73973460 31990586 70621145 Instruction and Academic Support - Instruct and provide academic support to the approximately 3,700 students.Student Services, Scholarships, and Grants - Ease the administrative and financial burden of students' education. 19385712 2000 19471024 Auxiliary Enterprises - Provide room and board and other auxiliary service to the student resident population. 5295481 196785 1243962 Public Service - Costs incurred to facilitate weekly community outreach, annual domestic and international mission trips, and other public service opportunities. 2444394 3602050 Golden Eagle Broadcasting America - Costs to broadcast television programming that seeks to equip, empower, and educate through Spirit-Empowered Edu-tainment that will help viewers to live well - Spirit, Mind, and Body. 55748 Research - Costs incurred to conduct biomedical, academic, and other related research. 2500142 3602050 101154795 1 1 0 1 0 0 0 1 1 1 1 0 0 0 1 1 0 1 1 0 1 1 0 1 1 0 0 1 1 1 0 0 0 0 1 0 1 0 1 0 0 0 0 1 1 1 0 0 1 4645 0 1 2251 1 1 1 0 0 0 0 1 1 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL KY MD MA MI NH NY OK OR SC X Michelle McMillan 9184956203 7777 South Lewis Tulsa OK 74171 Rob Hoskins Chairman 10.00 X X 0 0 0 Mike Rakes Vice Chairman 6.00 X X 0 0 0 Dale Wilkerson Treasurer 5.00 X X 0 0 0 Glenda Payas part year Secretary 4.00 1.00 X X 0 0 0 Brad Thomas Secretary 4.00 1.00 X X 0 0 0 Don Argue part year Trustee 4.00 X 0 0 0 Mary Banks Trustee 4.00 X 0 0 0 Robert Barron Trustee 4.00 X 0 0 0 Bill Bartlett Trustee 6.00 X 0 0 0 Michael Cardone III Trustee 4.00 X 0 0 0 Daniel DeLeon Trustee 4.00 X 0 0 0 Tessie DeVore Trustee 6.00 X 0 0 0 Hal Donaldson left May 22 Trustee 0.00 X 0 0 0 Angela Evans Trustee 2.00 X 0 0 0 Douglas Fears part year Trustee 4.00 X 0 0 0 Michael Fletcher Trustee 4.00 X 0 0 0 Anthony Guida Jr Trustee 4.00 X 0 0 0 Gordon Helm Trustee 2.00 X 0 0 0 Kay Hiramine part year Trustee 2.00 X 0 0 0 Al Hollingsworth Trustee 2.00 X 0 0 0 Peter Kuzmic Trustee 2.00 X 0 0 0 Lynette Lewis part year Trustee 2.00 X 0 0 0 Tim Lyons Trustee 4.00 X 0 0 0 Charles McKinney Trustee 6.00 X 0 0 0 Holly Moore Trustee 4.00 1.00 X 0 0 0 Eko Nugroho part year Trustee 1.00 X 0 0 0 LaDonna Osborn elected April 14 Trustee 0.00 X 0 0 0 David Ramirez Trustee 1.00 X 0 0 0 Matt Reardon Trustee 2.00 1.00 X 0 0 0 Russ Spittler part year Trustee 4.00 X 0 0 0 Mark Sterns Trustee 3.00 X 0 0 0 Vinson Synan Trustee 4.00 X 0 0 0 Gilberto Velez Trustee 2.00 X 0 0 0 Camella Binkley Trustee 4.00 X 0 0 0 Gary Brown elected April 14 Trustee 0.00 X 0 0 0 Hugo Chan elected April 14 Trustee 0.00 X 0 0 0 Stephen Robinson elected April 14 Trustee 0.00 X 0 0 0 Brian Stiller elected April 14 Trustee 0.00 X 0 0 0 Neal Stenzel Assistant Treasurer/CFO 40.00 X 191362 0 49269 William M Wilson President 40.00 X 285800 0 105311 Marian Baumgardner Assistant Secretary 40.00 X 83966 0 18366 R Michael Carter Athletic Director 40.00 X 301278 0 27505 Timothy Philley Chief Operating Officer 40.00 X 214650 0 13866 Laura Bishop VP Development & Alumni Relations 40.00 X 186641 0 34177 Hugh Ossie Mills VP Communications & Marketing 40.00 X 260850 0 63082 Kathaleen Reid-Martinez Provost/Chief Academic Off 40.00 X 133570 0 78346 Scott Sutton Men's Head Basketball Coac 40.00 X 465517 0 30381 Nancy Brainard VP of Enrollment Managemen 40.00 X 139941 0 19665 Michael Mathews Chief Information Officer 40.00 X 145695 0 12544 2409270 0 452512 21 0 1 0 Sodexo Inc 9801 Washingtonian Blvd Gaithersburg MD 20878 Food and Work Services 6516575 Joined Inc 1900 Church Creek Rd Ste 300 Redding CA 96002 Online Student Recruitment 1331633 Sar-El Tours & Conferences Hahoshen 8 Meveseret Zion FC IS 90805 Travel Services 969396 Novitex Enterprise Solutions 300 First Stamford Pl Stamford CT 06902 Management Staff Services 848275 Quest Elevator Inc 2488 E 81st StSte 365 Tulsa OK 74137 Elevator Service & Repair 468456 26 324361 747369 1081135 21188615 259303 23341480 Tuition 611600 66984469 66984469 Auxiliary Services 541900 20300173 18925820 1374353 GEB America 900099 3602050 3602050 Fees 611600 3212634 3212634 Other Program Services 900099 1699475 1699475 95798801 534372 534372 28904 28904 8630322 10708653 -2078331 -2078331 -2104367 26036 2960208 6950 3169683 0 -209475 6950 -202525 -202525 130031 324361 450338 -320307 -320307 Miscellaneous Income 611600 592309 513733 78576 592309 117694703 94938181 -651438 66480 56189 56189 31990586 31990586 142596 142596 1530677 550990 743831 235856 60518 60518 35586381 28553659 6213675 819047 595006 478806 102540 13660 4458696 3570466 859392 28838 2455966 1922961 464104 68901 344382 15586 328796 171050 171050 355 165 178 12 72379 72379 62286 62286 6577969 4597873 1648495 331601 937136 580783 270498 85855 3478925 2297234 1111730 69961 1646171 330658 1311527 3986 11860821 8929043 2615119 316659 3901309 3447165 284992 169152 2104017 1924513 167422 12082 261837 261837 508534 450025 58509 7023856 5115856 1703211 204789 943122 373010 570112 Cost of Food Sales 4762786 4762786 Bad Debt Expense 1594520 312518 1282002 Student Aid Program Cos 577349 577349 Memberships 212226 114493 94408 3325 358295 59485 298810 124275940 101154795 20685042 2436103 1355248 394262 30874251 28476078 4851589 3268184 5120672 5168663 22564270 23503616 1754257 1618723 342953072 234398948 112111515 108554124 17834507 20294504 4850519 4734669 201316828 196012823 12214037 13088604 3823943 4439063 5298 6095 21873157 21785557 37916435 39319319 X 87415014 83802576 34631824 30994004 41353555 41896924 163400393 156693504 201316828 196012823 -6581237 -363726 10000 228074 0 X X 0 1 X 1 1 1 X 34357952 23473615 31028115 28884775 23341480 141085937 34357952 23473615 31028115 28884775 23341480 141085937 141085937 9320309 10038503 8967408 9179898 9193598 46699716 903341 451940 147491 -111411 -651438 739923 602253 3688687 407419 207452 643764 5549575 194075151 442450893 0.72700 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous Income - 2011 Amount: $ 476,891. 2012 Amount: $ 3,674,391. 2013 Amount: $ 394,478. 2014 Amount: $ 194,442. 2015 Amount: $ 513,733. Fundraising Events - 2011 Amount: $ 39,329. 2012 Amount: $ 14,296. 2013 Amount: $ 12,941. 2014 Amount: $ 13,010. 2015 Amount: $ 130,031. Damage Loss Recovery - 2011 Amount: $ 86,033. 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 0 0 0 0 0 0 0 0 1 355 355 0 Part II-B, Line 1: The University paid member dues to certain organizations who spent a portion of member dues on lobbying. 2963 1445942 X X X 0 0 1 X 41353555 418866 1471938 695497 616258 35680 41896924 41126704 62242 2060870 823520 1036751 35990 41353555 40490533 411616 2267123 851081 1157136 34351 41126704 40115858 131132 2306498 849494 1213461 40490533 39770476 202339 2016763 756991 1089675 27054 40115858 0.00350 0.99650 0 1 1 2815144 483007 3298151 111617303 131146426 166571811 76191918 29014362 42966618 49506443 22474537 24910212 18320694 6589518 108554124 Obligations under split-interest agreements 1579807 Perkins Loan Liability 20205750 21785557 X Part III, Line 4: Included in other assets the University maintains a rock and mineral colection located on campus. Educational tours are available to schools, community groups, and individuals. Part IV, Line 2b: The university maintains custodial liability accounts for several student activity clubs. Part V, Line 4: Earnings of the endowment funds are restricted to: College of Business - $458,429 College of Theology - $2,335,769 College of Education - $597,490 College of Arts and Sciences - $1,352,806 College of Nursing - $21,659,481 Scholarships - $10,681,197 General Activities of the University - $4,811,752 Total - $41,896,924 Part X, Line 2: ORU is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code (the Code), except to the extent of unrelated business taxable income as defined by the Code. Such taxable income has not been significant. Continued compliance with applicable tax regulations affords ORU the opportunity to maintain its tax exempt status. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The university publishes its racially nondiscriminatory policy in the student admissions application, university catalog, and other recruiting brochures and media. Schedule E, Part I, Line 6 Oral Roberts University participates in the following US Department of Education student financial aid programs: Federal Pell Grant, Federal Supplemental Educational Opportunity Grant, Federal Work Study, and Direct Loan Programs. The university also receives federal grant funds from the National Science Foundation and state grant funds from the Oklahoma State Regents for Higher Education and the Oklahoma Center for the Advancement of Science and Technology. 1 Central America and the Caribbean 0 0 Program Services Alumni Relations 1470 Central America and the Caribbean 0 0 Program Services Public Service 43104 Central America and the Caribbean 0 0 Program Services Recruiting 1518 Central America and the Caribbean 0 0 Grants to recipients located in region 4000 East Asia and the Pacific 0 0 Program Services Academic Support 58832 East Asia and the Pacific 0 0 Program Services Conferences/Seminars 7971 East Asia and the Pacific 0 0 Program Services Instruction 8950 East Asia and the Pacific 0 0 Program Services Public Service 35799 East Asia and the Pacific 0 0 Program Services Recruiting 15686 East Asia and the Pacific 0 0 Program Services Student Services 1014 East Asia and the Pacific 0 0 Grants to recipients located in region 24400 Europe (Including Iceland & Greenland) 0 0 Program Services Conferences/Seminars 8242 Europe (Including Iceland & Greenland) 0 0 Program Services Instruction 2340 Europe (Including Iceland & Greenland) 0 0 Program Services Public Service 62262 Europe (Including Iceland & Greenland) 0 0 Program Services Recruiting 1980 Europe (Including Iceland & Greenland) 0 0 Grants to recipients located in region 27896 Middle East and North Africa 0 0 Program Services Academic Support 5278 Middle East and North Africa 0 0 Program Services Conferences/Seminars 111586 Middle East and North Africa 0 0 Program Services Instruction 74507 Middle East and North Africa 0 0 Program Services Public Service 77951 Middle East and North Africa 0 0 Program Services Recruiting 2909 Middle East and North Africa 0 0 Grants to recipients located in region 30495 North America 0 0 Program Services Conferences/Seminars 1770 North America 0 0 Program Services Fundraising 1566 North America 0 0 Program Services Instruction 17495 North America 0 0 Program Services Public Service 2387 North America 0 0 Grants to recipients located in region 5000 Russia and Neighboring States 0 0 Program Services Public Service 405 South America 0 0 Program Services Academic Support 6576 South America 0 0 Program Services Public Service 43697 South America 0 0 Grants to recipients located in region 5000 South Asia 0 0 Program Services Public Service 34289 South Asia 0 0 Grants to recipients located in region 5155 Sub-Saharan Africa 0 0 Program Services Academic Support 2197 Sub-Saharan Africa 0 0 Program Services Public Service 77666 Sub-Saharan Africa 0 0 Grants to recipients located in region 40650 0 0 0 0 0 0 161644 690399 852043 East Asia and the Pacific Ministry conference 10000 ACH payment Middle East and North Africa Outreach packs 21000 ACH payment Europe (Including Iceland & Greenland) Ministry networking 22902 ACH payment Sub-Saharan Africa Church building/Birthing clinic 8950 Check 4 0 0 0 0 0 0 0 Part I, Line 2: The ORU Mission's Committee meets and approves of projects and numbers them according to their urgency of completion. A Mission's Project Proposal is submitted when funds have been collected to disburse the pledged amount to the mission's project designation. Each ministry is required to send proof to the administrative liaison once the missions project is completed. This proof comes in forms such as photos, newsletters, and video testimonials. The administrative liaison reports this information back to the ORU Missions Committee. Part I, line 3: Expenditures are accounted for using the accrual method of accounting. X X X X X X 1 The Timothy Group Inc 1663 Sutherland Dr SE Grand Rapids MI 495084904 Fundraising consulting 0 2207138 61879 2145259 Byron R Whisler 10850 Church Street 1203 Rancho Cuamonga CA 91730 Fundraising consulting 0 0 10500 -10500 2207138 72379 2134759 AK AL AZ AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Homecoming Banquet 454392 324361 130031 7413 93214 74952 80332 194427 454392 324361 130031 7413 93214 74952 80332 194427 450338 -320307 1 Tulsa Metro Chamber Two West Second St Ste 150 Tulsa OK 74103 730488250 501 (c) 6 41300 Community Participation 1 0 Scholarships/Fellowships 2882 31987611 Achievement Awards 29 2975 Part I, Line 2: The University makes occasional donations to charitable organizations which are not monitored beyond the original grant determination process. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Neal Stenzel Assistant Treasurer/CFO 184553 0 0 0 6809 0 6110 0 43297 0 240769 0 0 0 William M Wilson President 266509 0 0 0 19291 0 29758 0 75692 0 391250 0 0 0 R Michael Carter Athletic Director 231444 0 61000 0 8834 0 7291 0 20353 0 328922 0 0 0 Timothy Philley Chief Operating Officer 208413 0 0 0 6237 0 6108 0 7897 0 228655 0 0 0 Laura Bishop VP Development & Alumni Relations 173046 0 0 0 13595 0 859 0 33456 0 220956 0 0 0 Hugh Ossie Mills VP Communications & Marketing 233528 0 0 0 27322 0 7295 0 55926 0 324071 0 0 0 Kathaleen Reid-Martinez Provost/Chief Academic Off 119895 0 0 0 13675 0 0 0 78485 0 212055 0 0 0 Scott Sutton Men's Head Basketball Coac 439744 0 10000 0 15773 0 7950 0 22501 0 495968 0 0 0 Nancy Brainard VP of Enrollment Managemen 137453 0 0 0 2488 0 4390 0 15414 0 159745 0 0 0 Michael Mathews Chief Information Officer 145134 0 525 0 36 0 0 0 12614 0 158309 0 0 0 Part I, Line 1a Airfare totaling $6,283 was provided to companions of trustees as a taxable benefit. The recipients of this benefit were Don Argue, Robert Barron, Camella Binkley, Tessie DeVore, Michael Fletcher, Anthony Guida Jr., Kay Hiramine, Al Hollingsworth, Lynette Lewis, Charles McKinney, David Ramirez, and Russ Spittler. The University grossed up compensation and related taxes for $35 gift cards provided to the following persons: R. Michael Carter, Neal Stenzel, Hugh Ossie Mills, Kathaleen Reid-Martinez, Scott Sutton, Laura Bishop, Marian Baumgardner, Nancy Brainard and Michael Matthews. William M. Wilson received a nontaxable ministerial housing allowance of $75,000. Kathaleen Reid-Martinez received a noncash taxable housing benefit of $55,000. Hugh Ossie Mills received taxable travel expenses and meals for his spouse in the amount of $4,807. R. Michael Carter received taxable travel expenses and meals for his spouse in the amount of $1,063. Country club dues were paid on behalf of R. Michael Carter and Scott Sutton with the amounts determined to be for personal use included in their taxable compensation for the year. 66239 Scholarships Tuition discounts Lisa Wilson Family member of William M. Wilson, President 57718 Employee compensation set by a board committee 0 X 12 111824 FMV - Exchange Price X 1 7479 Sales Price X 1 140000 Appraisal 1 0 1 0 Part I, Column (b): The number of contributions represents the number of unique contributions received. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm. It is the policy of Oral Roberts University that the Finance Committee will be responsible for the initial review of the Internal Revenue Service Form 990 that is to be filed on behalf of the Organization. Upon approval of the Finance Committee, the Form 990 shall be presented to the Board of Trustees along with a recommendation from the Finance Committee Chair for Board approval of the Form 990 for filing with the IRS. A Board resolution is not required in order for the Form 990 to be filed, provided that the Board's approval of the Form 990 for filing is in accordance with the requirements for action by the Board and is otherwise recorded in the minutes of the organization. Trustees may receive the Form 990 as hard copies (mailed or hand-delivered) or electronic files (sent via e-mail). Form 990, Part VI, Section B, line 12c Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a conflict of interest disclosure statement. To ensure the corporation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted. The periodic reviews at a minimum include the following subjects: (a) Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining, and (b) Whether partnerships, joint ventures, and arrangements with management foundations conform to the corporations's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 (1) The compensation of an individual employed in a position of Executive, Officer, or Key Employee is reviewed and approved by the Board of Trustees or its designated committee (Compensation/Human Relations). Persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in the compensation review and approval process. (2) The review and approval of compensation of the individual employed in the position of Executive, Officer, or Key Employee is be based upon data of comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. (3) There is contemporaneous documentation and recordkeeping with respect to the review and approval of compensation paid to individuals employed in positions of Executive, Officer, or Key Employee. Form 990, Part VI, Section C, line 19 Governing documents, policies, and financial statements are made available on the University's website. Form 990, Part XII, Line 2c: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. Oral Roberts Univ Alumni Foundation 7777 S Lewis Ave Tulsa OK 74171 731346361 Promote Alumni Relations for ORU OK 501(c)(3) Line 7 0 ORU Golden Eagle Club 7777 S Lewis Ave Tulsa OK 74171 237164698 Support University Athletics OK 501(c)(3) Line 9 0 Oral Roberts University eAcademy 7777 S Lewis Ave Tulsa OK 74171 208195686 Online Christian Education OK 501(c)(3) Line 6 Oral Roberts University 0 Oral Roberts University Educational Fellowship 7777 S Lewis Ave Tulsa OK 74171 731310793 Christian School Networking OK 501(c)(3) Line 9 0 University Broadcasting Inc 7777 S Lewis Ave Tulsa OK 74171 731493165 TV Broadcasting OK Oral Roberts University C 658807 32314 1.00000 1 August Promotions Inc 7777 S Lewis Ave Tulsa OK 74171 731507872 Event Promoter OK Oral Roberts University C 1.00000 1 Golden Eagle Communications 7777 S Lewis Ave Tulsa OK 74171 731507869 Service OK Oral Roberts University C 1.00000 1 ORM Services Inc 7777 S Lewis Ave Tulsa OK 74171 731477340 Management Services OK Oral Roberts University C 1.00000 1 Charitable Remainder Trusts (8) Investment OK Oral Roberts University T 0 1 1 1 0 0 0 0 0 0 1 0 1 1 1 1 0 1 1 0 ORU Golden Eagle Club C ORU Golden Eagle Club L ORU Golden Eagle Club N ORU Golden Eagle Club O ORU Golden Eagle Club Q ORU Golden Eagle Club R ORU Alumni Foundation C ORU Alumni Foundation L ORU Alumni Foundation N ORU Alumni Foundation O ORU Alumni Foundation Q FMV University Broadcasting Inc A 86320 FMV University Broadcasting Inc J 86320 FMV University Broadcasting Inc L 67061 FMV University Broadcasting Inc M 91126 FMV University Broadcasting Inc N FMV University Broadcasting Inc Q 98292 FMV University Broadcasting Inc B 102211 FMV Oral Roberts University eAcademy B FMV Oral Roberts University Educational Fellowship N