2016-03-12T10:21:42-06:00 2015-04-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2014-05-01 440589787 EVANGEL UNIVERSITY % LINDA ALLEN EVAN 4178652815 1111 N GLENSTONE AVENUE SPRINGFIELD MO 658022125 LINDA ALLEN VP FINANCE/CFO 4178652815 2016-03-07 true Brian D Todd P00422601 4178658701 2014 2016-08-17 19:52:53Z DR CAROL TAYLOR PRESIDENT 1111 N GLENSTONE AVENUE SPRINGFIELD MO 65802 53452990 false 1678 X WWW.EVANGEL.EDU X 4 YEAR UNIVERSITY 1955 MO EDUCATION-EVANGEL IS A COMPREHENSIVE CHRISTIAN UNIVERSITY COMMITTED TO EXCELLENCE IN EDUCATING AND EQUIPPING STUDENTS TO BECOME SPIRIT-EMPOWERED SERVANTS OF GOD. 29 26 1360 50 0 9054211 6570553 50485479 46296483 226112 372793 238807 196247 60004609 53436076 14596867 13762351 0 0 28853364 25299952 0 81678 1117153 17443825 15979167 60894056 55123148 -889447 -1687072 81338325 71935308 42468803 36093533 38869522 35841775 EVANGEL IS A COMPREHENSIVE CHRISTIAN UNIVERSITY COMMITTED TO EXCELLENCE IN EDUCATING AND EQUIPPING STUDENTS TO BECOME SPIRIT-EMPOWERED SERVANTS OF GOD WHO IMPACT THE CHURCH AND SOCIETY GLOBALLY. false false 42920236 13762351 46296483 THERE WERE 499 UNDERGRADUATES, 211 GRADUATE STUDENTS AND 185 DOCTORAL STUDENTS ENROLLED IN THE SUMMER 2014 SEMESTER, 1,794 UNDERGRADUATES, 321 GRADUATE STUDENTS AND 218 DOCTORAL GRADUATES IN THE FALL 2014 SEMESTER, AND 1,687 UNDERGRADUATES, 406 GRADUATE STUDENTS AND 149 DOCTORAL STUDENTS ENROLLED IN THE SPRING 2015 SEMESTER. A TOTAL OF 592 STUDENTS GRADUATED IN THE 2014-2015 SCHOOL YEAR. 42920236 true true false false false false false true false true true false false true true false true true true false false false false true true false false false true true true false false false false false false false false true false true false false false false true true true false false true 89 0 true 1360 true false false false false false false false false false false X 29 26 false false false false false true true true true false false false true true true true true true false false AL AK AR CA CO CT FL GA HI LA ME MD MA MI MN MS MT NH NY NC OH OR SC UT VA WA WV X X LINDA ALLEN 4178652815 1111 N GLENSTONE AVE SPRINGFIELD MO 65802 X DR GEORGE WOOD CHAIRMAN 5.0 41.25 X X 0 0 0 ORVILLE MILLS VICE CHAIR 5.0 0.0 X X 0 0 0 DON JUDKINS TREASURER 5.0 0.0 X X 0 0 0 WILLIAM LEACH SECRETARY 5.0 0.0 X X 0 0 0 WARREN BULLOCK BOARD MEMBER 5.0 1.0 X 0 0 0 REV H FRANKLIN CARGILL BOARD MEMBER 5.0 0.0 X 0 0 0 NINO GONZALEZ BOARD MEMBER 5.0 1.0 X 0 0 0 LINDA ALLEN BD MBR END 6/14/CFO BEG. 7/14 50.0 0.0 X X 63015 0 693 G STANTON MASTERS BOARD MEMBER 5.0 0.0 X 0 0 0 REV THOMAS JACOBS BOARD MEMBER ENDING 10/2014 5.0 0.0 X 0 0 0 REV DARIN POE BOARD MEMBER 5.0 0.0 X 0 0 0 DR RAYMOND SCHMIDGALL BOARD MEMBER 5.0 0.0 X 0 0 0 REV STEPHEN HARRIS BOARD MEMBER ENDING 10/2014 5.0 0.0 X 0 0 0 REV BRYAN JARRETT BOARD MEMBER 5.0 0.0 X 0 0 0 REV RANDAL ROSS BOARD MEMBER 5.0 0.0 X 0 0 0 RANDY TEUBER BOARD MEMBER 5.0 0.0 X 0 0 0 DREXEL BRUNSON BOARD MEMBER 5.0 0.0 X 0 0 0 DR CHRIS EDWARDSON BOARD MEMBER 5.0 0.0 X 0 0 0 JOHN GREGG BOARD MEMBER 5.0 0.0 X 0 0 0 REV JOHN MARACLE BOARD MEMBER 5.0 1.25 X 0 0 0 REV GEORGE WESTLAKE III BOARD MEMBER 5.0 0.0 X 0 0 0 ROGER GADD BOARD MEMBER 5.0 0.0 X 0 0 0 AUGIE LOPEZ BOARD MEMBER 5.0 0.0 X 0 0 0 GARY SUMMERS BOARD MEMBER 5.0 0.0 X 0 0 0 REV JAMES BRADFORD BOARD MEMBER 5.0 41.0 X 0 0 0 REV DON J GEORGE BOARD MEMBER 5.0 1.0 X 0 0 0 REV LOWELL HARRUP BOARD MEMBER 5.0 0.0 X 0 0 0 RENEE GIRDLER BOARD MEMBER 5.0 0.0 X 0 0 0 CHARLES MCKINNEY BOARD MEMBER 5.0 0.0 X 0 0 0 WAN KI CHOI BOARD MEMBER ENDING 10/2014 5.0 0.0 X 0 0 0 JAY MOONEY BOARD MEMBER ENDING 10/2014 5.0 0.0 X 0 0 0 JOY WILSON BOARD MEMBER 5.0 0.0 X 0 0 0 RON WOODS BOARD MEMBER 5.0 0.0 X 0 0 0 JAMES LUPICA BOARD MEMBER BEG. 11/2014 5.0 0.0 X 0 0 0 DR CAROL TAYLOR PRESIDENT 50.0 0.0 X 173589 0 56125 DAVID WILLEMSEN CFO ENDING 6/2014 50.0 0.0 X 70185 0 55395 BYRON KLAUS SEMINARY PRESIDENT 50.0 0.0 X 126255 0 66336 SHERI PHILLIPS VICE PRES. OF STUDENT DEVELOP. 50.0 0.0 X 101006 0 7232 534050 0 185781 3 false true false ALLISON CONSULTING CONSULTING SERVICES 113845 BKD LLP AUDT/TAX/CONSULTING 110740 2 33811 3483896 322750 2730096 35445 6570553 TUITION AND FEES 611600 37205851 37205851 AUXILIARY ENTERPRISES 611600 8716728 8716728 OTHER PROGRAM SERVICE REVENUE 611600 373904 373904 46296483 375134 375134 0 0 0 0 0 2341 -2341 -2341 -2341 10608 33811 14573 -3965 -3965 0 0 GAIN (LOSS) ON FUNDS HELD IN TRUST 900099 200212 200212 200212 53436076 46296483 569040 2668 2668 13759683 13759683 0 0 419002 419002 124768 124768 19914559 15487898 3786464 640197 833774 578184 232538 23052 2638542 1854669 710620 73253 1369307 930894 401752 36661 0 27527 27527 93830 93830 0 81678 81678 0 4472775 3871119 601656 343658 62574 260378 20706 1656193 969538 573612 113043 838926 197046 641880 1954 1954 1419590 870823 524671 24096 1149362 1064487 76944 7931 0 99043 66431 25262 7350 1409270 1409270 0 2954230 2008370 866766 79094 316743 85486 231257 EDUCATIONAL SUPPLIES 648152 648152 REPAIRS & MAINTENANCE 341093 244547 90271 6275 LICENSES, DUES, SUBSCRIPTIONS 152256 59864 88667 3725 RECRUITING & RETENTION 41922 21144 20712 66 12643 9937 2680 26 55123148 42920236 11085759 1117153 1858926 386382 514561 679821 208103 17833 679988 507666 0 0 0 0 4276961 3544501 100933 73728 432536 630274 93581629 44790600 58243416 48791029 8202226 9072002 0 0 0 0 0 0 6820675 8232072 81338325 71935308 4505132 4309386 0 0 715113 602123 8183288 7578688 0 0 0 0 5893245 22063655 0 825295 23172025 714386 42468803 36093533 X 14612951 10073818 4087715 3982983 20168856 21784974 38869522 35841775 81338325 71935308 X -1687072 193593 -508993 -1025275 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 15827445 735028 709472 657285 16614660 9371095 6293078 539888 376616 15827445 8477329 871404 430699 408337 9371095 7308732 1258878 -55353 34928 8477329 6188872 943592 367216 190948 7308732 0.02691 0.92688 0.04620 true true true 1081369 1081369 76015154 30564151 45451003 13832200 11910772 1921428 2652906 2315677 337229 48791029 ASSETS HELD IN TRUST 8062952 OTHER RECEIVABLES 65433 EST AMOUNT DUE FROM 3RD PARTY 103687 8232072 0 DEPOSITS 545370 TRUST OBLIGATIONS 104696 DUE TO AFFILIATES 64320 714386 38861625 193593 -14784958 -14591365 53452990 -16914 -16914 53436076 41380379 16914 16914 41363465 13759683 13759683 55123148 SCHEDULE D, PART III, LINE 1A COLLECTIONS OF WORKS OF ART AUDIT REPORT FOOTNOTE: COLLECTIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS ARE NOT CAPITALIZED IN AS MUCH AS THE ITEMS ARE PRESERVED AND CARED FOR CONTINUOUSLY. PURCHASES OF COLLECTION ITEMS ARE NOT REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS, OR IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY DONOR STIPULATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DISPOSAL OF AND INSURANCE RECOVERIES RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE UNIVERSITY'S COLLECTIONS INCLUDE APPROXIMATELY 34,000 PREHISTORIC NATIVE AMERICAN AND INUIT ARTIFACTS. THESE ITEMS WERE RESTRICTED BY THE DONOR TO BE HELD BY THE UNIVERSITY IN PERPETUITY. THE COLLECTIONS ALSO INCLUDE SIX ORIGINAL PAINTINGS. NO COLLECTION ITEMS WERE SOLD OR REMOVED IN 2015 OR 2014. SCHEDULE D, PART III, LINE 4 DESCRIPTION OF THE ORGANIZATION'S COLLECTIONS OF ART: COLLECTIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS ARE NOT CAPITALIZED IN AS MUCH AS THE ITEMS ARE PRESERVED AND CARED FOR CONTINUOUSLY. THE UNIVERSITY'S COLLECTIONS INCLUDE APPROXIMATELY 34,000 PREHISTORIC NATIVE AMERICAN AND INUIT ARTIFACTS. THESE ITEMS WERE RESTRICTED BY THE DONOR TO BE HELD BY THE UNIVERSITY IN PERPETUITY. THE COLLECTIONS ALSO INCLUDE SIX ORIGINAL PAINTINGS. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUND: THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 450 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING INSTRUCTIONAL AND DEPARTMENTAL, SCHOLARSHIPS, PLANT MAINTENANCE, GENERAL SUPPORT, AND ORGANIZED ACTIVITIES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12: $ (13,759,683) SCHOLARSHIPS ( 1,025,275) TRANSFER TO AFFILIATE -------------- $ (14,784,958) SCHEDULE D, PART XI, LINE 4B AMOUNTS INCLUDED ON FORM 990, PART VIII, LINE 12, BUT NOT ON LINE 1: $ ( 2,341) LOSS ON SALE OF ASSETS ( 14,573) SPECIAL EVENTS EXPENSES -------------- $ ( 16,914) SCHEDULE D, PART XII, LINE 2D AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25: $ 2,341 LOSS ON SALE OF ASSETS 14,573 SPECIAL EVENTS EXPENSES -------------- $ 16,914 SCHEDULE D, PART XII, LINE 4B AMOUNTS INCLUDED ON FORM 990, PART IX, LINE 25, BUT NOT ON LINE 1: $ 13,759,683 SCHOLARSHIPS true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 PUBLICIZED NONDISCRIMINATORY POLICY: REV PROC 75-70 SEC4 032(2) OVER 75% OF OUR STUDENTS ARE MEMBERS OF A SPONSORING RELIGIOUS ORGANIZATION AND THE NON-DISCRIMINATING POLICY IS STATED IN EVANGEL'S PRINTED MATERIAL AND ON ITS WEBSITE. SCHEDULE E, PART I, LINE 6A FEDERAL AID: THE ORGANIZATION RECEIVES WORK STUDY FUNDS BASED ON PROVIDING WORK STUDY JOBS ON CAMPUS, AS WELL AS RECEIVING FUNDS FROM FEDERAL DIRECT STUDENT LOAN, PELL, SEOG, SMART, AOG, FEDERAL TEACH GRANT, COLLEGE WORK STUDY, EU STUDENT LOAN PROGRAM AND PERKINS LOAN PROGRAM. X X X X X X true THE FOCUS GROUP INC 521 A1A BEACH BLVD ST AUGUSTINE FL 32080 CONSULTING false 792000 81678 710322 792000 81678 710322 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY EU GOLF TOURN 23444 16788 6656 1280 4344 1043 293 AGTS GOLF TOURN 20975 17023 3952 2363 3430 1177 643 0 44419 33811 10608 1280 2363 7774 2220 936 14573 -3965 false STUDENT FINANCIAL AID 1639 13759683 SCHEDULE I, PART I, LINE 2 MONITORING THE USE OF GRANT FUNDS: ALL GRANTS ARE APPLIED TO STUDENT ACCOUNTS AFTER VERIFYING ENROLLMENT STATUS ON AN INDIVIDUAL BASIS. X X true true X X X X X true false false false false false false false false DR CAROL TAYLOR PRESIDENT 161886 0 10000 0 1703 0 12805 0 43320 0 229714 0 0 0 BYRON KLAUS SEMINARY PRESIDENT 124552 0 0 0 1703 0 10725 0 55611 0 192591 0 0 0 SCHEDULE J, PART I, LINE 1A FRINGE BENEFITS: THE FOLLOWING INDIVIDUALS RECEIVED A HOUSING ALLOWANCE UNDER MINISTRY CREDENTIALS THAT WERE NOT INCLUDED IN THEIR TAXABLE INCOME: - DR. CAROL TAYLOR - DAVID WILLEMSEN - BYRON KLAUS DR. CAROL TAYLOR ALSO RECEIVES CLUB DUES FOR USE AS ENTERTAINMENT FOR CONTRIBUTORS AND OTHERS WITH BUSINESS RELATIONS WITH THE UNIVERSITY. THESE DUES ARE INCLUDED IN DR. TAYLOR'S TAXABLE INCOME. SCHEDULE J, PART I, LINE 4C SEVERANCE PAYMENT: DAVID WILLEMSEN RECEIVED A SEVERANCE PAYMENT OF $58,922 AS PART OF A SEPARATION AGREEMENT WHICH INCLUDED FULL RELEASE AND A WAIVER OF CLAIMS. THIS PAYMENT WAS BASED ON YEARS OF SERVICE (25) MULTIPLIED BY THE WEEKLY BASE SALARY AND SIX MONTHS OF COBRA SUBSIDY AT 50% OF PREMIUM FOR HEALTH INSURANCE. A THE INDUSTRIAL DEV'T AUTHORITY OF THE CITY OF SGF 521294326 2004-05-11 7000000 CONSTRUCTION OF CLASSROOMS BLDG false false false B THE INDUSTRIAL DEV'T AUTHORITY OF THE CITY OF SGF 521294326 2012-04-30 3000000 RENOVATIONS, REFUND PRIOR BONDS false false false A 2874211 0 7000000 0 0 0 42000 0 0 6958000 0 0 2006 false false true true B 147475 0 3000000 0 0 0 28852 0 0 2001140 970008 0 2014 true false true true A false false false false 0 false false false true B false false false false 0 false false false true A false false true false true false 0 false 0 false true B false true false false true false 0 false 0 false true A true B true ERICA HARRIS DAUGHTER OF BOARD MBR 51134 EMPLOYEE COMP. & BENEFITS false JEREMY HARRIS SON-IN-LAW OF BOARD MBR 73634 EMPLOYEE COMP. & BENEFITS false SCHEDULE L, PART IV, LINES 1 & 2 FAMILY RELATIONSHIP: ERICA AND JEREMY HARRIS ARE THE DAUGHTER AND SON-IN-LAW OF BOARD MEMBER RAYMOND SCHMIDGALL. THEY ARE BOTH EMPLOYED AS PROFESSORS WITH THE ORGANIZATION. X 3 35445 FMV X AUCTION ITEMS 6 0 0 false false false SCHEDULE M, PART I, COLUMN B, LINE 9 & 25 NUMBER OF CONTRIBUTIONS: THE AMOUNT LISTED IS THE NUMBER OF DONORS WHO CONTRIBUTED SHARES OF STOCK AND AUCTION ITEMS TO THE ORGANIZATION DURING THE FISCAL YEAR. SCHEDULE M, PART I, LINE 33 UNRECORDED NON-CASH CONTRIBUTIONS: THE ORGANIZATION ALSO RECEIVED APPROXIMATELY $700 OF NON-CASH CONTRIBUTIONS RELATED TO THE GOLF TOURNAMENT THAT WAS HELD DURING THE FISCAL YEAR. THESE ITEMS ARE REPORTED ON PART I, LINE 25 WITHOUT A CORRESPONDING AMOUNT IN COLUMN (C). FORM 990, PART VI, SECTION A, LINE 7A & 7B MEMBERS: EVANGEL UNIVERSITY IS CONTROLLED BY THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD (GCAG). CANDIDATES FOR BOARD MEMBERSHIP ARE RECOMMENDED BY THE LEADERSHIP TEAM AND SELECTED BY THE BOARD FOR NOMINATION TO THE EXECUTIVE PRESBYTERY OF THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD AND ELECTED BY ITS GENERAL PRESBYTERY. ANY TRUSTEE MAY BE REMOVED FROM OFFICE AT ANY TIME, WITH OR WITHOUT CASE, BY AFFIRMATIVE VOTE OF TWO-THIRDS OR MORE OF THE EXECUTIVE PRESBYTERY. ANY AMENDMENTS TO BYLAWS ARE SUBJECT TO RATIFICATION BY THE EXECUTIVE PRESBYTERY OF THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF THE FORM 990: THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY THE ACCOUNTING DEPARTMENT OF THE ORGANIZATION. ALL MEMBERS OF THE UNIVERSITY'S KEY MANAGEMENT TEAM, THE CABINET, REVIEW AND APPROVE THE FULL COPY OF THE 990 BEFORE ITS FILING. A COPY OF THE 990 WILL BE SENT TO EACH MEMBER OF THE GOVERNING BODY (BOARD OF TRUSTEES) AFTER THE FILING OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: MEMBERS OF THE BOARD AND EXECUTIVE LEADERSHIP ARE REQUESTED TO DISCLOSE ANY POTENTIAL DIRECT OR INDIRECT CONFLICT OF INTEREST INVOLVING BUSINESS TRANSACTIONS WITH THE UNIVERSITY. A CONFLICT OF INTEREST SHALL EXIST IN BOARD ACTIONS INCLUDING, BUT NOT BE LIMITED TO ACTIONS CONCERNING A TRANSACTION: A) IN WHICH THE TRUSTEE HAS A MATERIAL FINANCIAL INTEREST, OR B) IN WHICH THE TRUSTEE IS PRESENTLY SERVING AS A TRUSTEE, DIRECTOR, OFFICER OR GENERAL PARTNER OF ANOTHER PARTY. A TRUSTEE WITH A CONFLICT OF INTEREST MAY PARTICIPATE IN DISCUSSION, BUT MAY NOT VOTE ON THE TRANSACTION. IN INTERPRETING AND APPLYING THE CONFLICT OF INTEREST POLICY, THE FOLLOWING GUIDELINES APPLY: A) A CONFLICT OF INTEREST MAY RESULT IF A TRUSTEE IS EMPLOYED OR COMPENSATED IN ANY WAY, EITHER DIRECTLY OR INDIRECTLY, BY ANY PERSON OR ORGANIZATION WHICH IS DOING OR SEEKING TO DO BUSINESS WITH THE UNIVERSITY AS A SUPPLIER, VENDOR, CONTRACTOR OR OTHERWISE. B) A CONFLICT OF INTEREST MAY EXIST WHEN A TRUSTEE HAS MADE AN INVESTMENT, IN OR WITH ANY PERSON OR UNIVERSITY. C) TRUSTEES MUST NOT APPROPRIATE TO THEMSELVES OR DIVERT TO OTHERS, DIRECTLY OR INDIRECTLY, ANY OPPORTUNITY IN WHICH IS KNOWN OR COULD REASONABLY BE ANTICIPATED THAT THE UNIVERSITY MAY HAVE AN INTEREST. D) TRUSTEES SHALL NOT USE CONFIDENTIAL INFORMATION OF THE UNIVERSITY IN CONNECTION WITH ANY PERSONAL BUSINESS OR OTHERWISE FOR THEIR OWN GAIN, OR FOR THE BENEFIT OF ANY PERSONS OR ORGANIZATIONS OTHER THAN THE UNIVERSITY. THE UNIVERSITY MAILING LISTS (DONORS, TRUSTEES, EMPLOYEES AND STUDENTS) ARE THE PROPERTY OF THE UNIVERSITY, AND MAY NOT BE SOLD, LOANED, USED OR TAKEN FOR ANY PURPOSE UNLESS AUTHORIZED BY THE PRESIDENT. E) TRUSTEES ARE NOT DISCOURAGED FROM SERVING ON THE BOARDS OF OTHER ACADEMIC INSTITUTIONS; HOWEVER SITUATIONS MAY ARISE WHICH GENERATE ACTUAL OR PERCEIVED CONFLICTS OF INTEREST BETWEEN THE UNIVERSITY AND OTHER ACADEMIC INSTITUTIONS. TO THE EXTENT SUCH CONFLICTS ARISE, ANY TRUSTEE WHO SERVES ON THE BOARD OF ANOTHER ACADEMIC INSTITUTION WHOSE INTERESTS CONFLICT OR APPEAR TO CONFLICT WITH THOSE OF THE UNIVERSITY SHALL BE EXCUSED FROM ANY INVOLVEMENT WITH THE MATTER IN CONFLICT. NOR SHALL THE TRUSTEE BECOME INVOLVED WITH THE MATTER IN CONFLICT ON BEHALF OF THE CONFLICTING INSTITUTION. F) TRUSTEES MAY SIGN AN ANNUAL ACKNOWLEDGEMENT INDICATING THAT ANY KNOWN FINANCIAL INTEREST THAT SUCH INDIVIDUAL, OR A MEMBER OF SUCH INDIVIDUAL'S FAMILY, HAS IN ANY BUSINESS ENTITY THAT TRANSACTS BUSINESS WITH THE UNIVERSITY. THE CHAIRMAN OF THE BOARD SHALL BE RESPONSIBLE FOR THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY AND SHALL SEE THAT ALL TRUSTEES SIGN THE ANNUAL CERTIFICATE OF ACKNOWLEDGEMENT. FORM 990, PART VI, SECTION B, LINE 15A & 15B CEO AND OTHER OFFICER COMPENSATION DETERMINATION: THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE SALARY SURVEY DEVELOPED BY THE COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES WHICH INCLUDES COMPARATIVE SALARY DATA FOR EXECUTIVE POSITIONS AT SIMILAR INSTITUTIONS. THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR ANY ADJUSTMENT TO THE SALARIES OF THE EXECUTIVE OFFICERS. THE UNIVERSITY SALARIES ARE GENERALLY IN THE MID-RANGE OF THE INSTITUTIONS SURVEYED. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENT AVAILABILITY: GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS OF THE GOVERNING BOARD AND OFFICERS OF THE UNIVERSITY. POLICIES, SUCH AS THE CONFLICT OF INTEREST POLICY, THE WHISTLEBLOWER POLICY, AND OTHER OPERATING POLICIES ARE AVAILABLE ON CAMPUS DOCUMENTS IN OUTLOOK AND IN THE EMPLOYEE SECTION OF THE UNIVERSITY WEBSITE. FINANCIAL STATEMENTS ARE PROVIDED TO THE GOVERNING BOARD, THE SPONSORING CHURCH, LENDERS, INSURANCE COMPANIES, FEDERAL AGENCIES, AND TO OTHERS UPON REQUEST. REQUESTS FOR FINANCIAL STATEMENTS CAN BE SUBMITTED TO THE BUSINESS AND FINANCE DEPARTMENT OF THE UNIVERSITY. THE UNIVERSITY SEEKS TO RESPOND WITHIN 48 HOURS OF RECEIVING THE REQUEST. FORM 990, PART VII, COLUMN E RELATED PARTY COMPENSATION: THE ORGANIZATION MADE MULTIPLE ATTEMPTS VIA EMAIL REQUESTS AND DURING MEETINGS TO RETRIEVE THE RELATED PARTY COMPENSATION AMOUNTS BUT WERE UNABLE TO DO SO. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: $( 1,025,275) TRANSFER TO AFFILIATE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD 1445 BOONVILLE SPRINGFIELD MO 65803 440577787 FELLOWSHIP MO 501(C)(3) 1 NA false ASSEMBLY OF GOD FINANCIAL SERVICE GROUP 3900 S OVERLAND AVENUE SPRINGFIELD MO 65807 431827144 FINANCIAL SVC MO 501(C)(3) 1 GCAG false GLOBAL UNIVERSITY 1211 S GLENSTONE SPRINGFIELD MO 65804 431877693 EDU. MATERIAL MO 501(C)(3) 1 GCAG false CHARITABLE TRUST TRUST MO EVANGEL TRUST 6686 2035853 0.50500 true true false true false true true false false false false false false false false false false false true false CHARITABLE TRUST A 6686 FMV