2015-05-12T14:29:18-05:00 2014-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2013-07-01 730599209 Southwestern Christian University SOUT 4057897661 7210 NW 39th Expressway Bethany OK 73008 Dr Reggies Wenyika President 4057897661 2015-05-12 1 David C Moja P00747006 7195286225 2013 2016-03-07 17:11:31Z X Dr Reggies Wenyika 7210 NW 39th Expressway Bethany OK 73008 12383207 0 X www.swcu.edu X 1959 OK Providing Christ-centered liberal arts education, empowering graduates to excel. 37 32 378 47 0 0 663947 847405 7546289 11310448 31974 29166 153290 8242210 12340309 1614515 2316481 0 4568626 0 110259 6517671 4986637 8132186 11871744 110024 468565 6853164 9729359 2348465 4715350 4504699 5014009 X 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. 0 0 11623399 2316481 11310448 Southwestern Christian University is a private, four-year Christian University offering both undergrauate and graduate programs. Undergraduate students can choose from over 30 degree options in 14 academic departments divided among three schools: the School of Professional Studies, School of Arts and Sciences, and the School of Adult and Graduate Studies. Graduate degrees include a Master of Arts in Ministry and a Master of Arts in Theological Studies. 11623399 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 26 0 1 378 1 0 0 0 0 0 1 1 0 0 0 0 X 37 32 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OK X The Organization 4057897661 7210 NW 39th Expressway Bethany OK 73008 Dr Ed Huckeby President 40.00 X X 201770 0 25116 Rev David Burrows Board Chair 0.50 X X 0 0 0 Rita Tate Board Vice Chair 0.50 X X 0 0 0 Randell Drake Secretary 0.50 X X 3569 0 0 David Anderson Regent - Board Member 0.50 X 0 0 0 Rev Richard Goad Regent - Board Member 0.50 X 0 0 0 Sue Ann Hamm Regent - Board Member (part year) 0.50 X 0 0 0 David Haynes Regent - Board Member 0.50 X 0 0 0 Tim Hooper Regent - Board Member 0.50 X 2763 0 0 Jo Ann Johnson Regent - Board Member 0.50 X 0 0 0 David Light Regent - Board Member 0.50 X 0 0 0 Thomas McGhee Regent - Board Member 0.50 X 0 0 0 Greg Amos Regent - Board Member 0.50 X 0 0 0 Gordon Atwell Regent - Board Member 0.50 X 0 0 0 Neil Barlow Regent - Board Member 0.50 X 0 0 0 Charles Boyd Regent - Board Member 0.50 X 0 0 0 Tim Cox Regent - Board Member 0.50 X 0 0 0 Denise Crosswhite Hader Regent - Board Member 0.50 X 0 0 0 Gary Jackson Regent - Board Member 0.50 X 0 0 0 George Kanelopoulos Regent - Board Member 0.50 X 2003 0 0 Tame Lambert Regent - Board Member 0.50 X 0 0 0 Terry Lowder Regent - Board Member 0.50 X 0 0 0 Bob Mills Regent - Board Member 0.50 X 0 0 0 David Moore Regent - Board Member 0.50 X 0 0 0 Jerry C Morris Regent - Board Member 0.50 X 0 0 0 Jerry M Morris Regent - Board Member 0.50 X 0 0 0 Mark Muse Regent - Board Member 0.50 X 0 0 0 Manuel Pate Regent - Board Member 0.50 X 0 0 0 Jack Peck Regent - Board Member 0.50 X 0 0 0 Brenda Phillips Regent - Board Member 0.50 X 0 0 0 Michael Salazar Regent - Board Member 0.50 X 0 0 0 Gary Shockley Regent - Board Member 0.50 X 0 0 0 Clyde Smith Regent - Board Member 0.50 X 0 0 0 Evelyn Springer Regent - Board Member 0.50 X 0 0 0 Jaime Trevino Regent - Board Member 0.50 X 0 0 0 Ricky Walter Regent - Board Member 0.50 X 0 0 0 Norman Wilkie Regent - Board Member 0.50 X 0 0 0 Charles Womack Regent - Board Member 0.50 X 0 0 0 Wallace Hamilton VP-Fiscal Affairs 40.00 X 82044 0 1043 292149 0 26159 1 0 1 0 Comcourse Inc 1101 Pacific Ave Ste 250 Santa Cruz CA 95060 Online education support 1674796 Pioneer College Caterers Inc 12351 W 96th Terrace Ste 204-W Lenexa KS 66215 Food service 375815 L Wallace Construction Co 14220 S Meridian Ave Oklahoma City OK 73173 Construction 108999 3 280020 65353 502032 7706 847405 Tuition & Fees 611310 10123034 10123034 Auxiliary Enterprises 900099 1140234 1140234 Other program service 900009 47180 47180 11310448 36410 36410 146775 146775 12564 8210 4354 4354 4354 18893 26137 -7244 -7244 -7244 10712 8551 2161 2161 12340309 11310448 0 182456 X 2316481 2316481 377209 377209 3498669 3413977 84692 43166 41286 1880 409736 400209 9527 239846 239275 571 5707 5707 30698 30698 7468 7468 2210798 2210798 52109 52109 52711 43389 9322 55212 55212 551002 551002 19925 18834 1091 37031 36699 332 108065 8145 99920 194867 194867 70356 70356 Athletics 481286 481286 Institutional Support 261297 259848 1449 Instruction 195475 195475 Online course materials 182516 182516 470114 468719 1395 11871744 11623399 138086 110259 195005 164527 1104728 717264 17318 275258 296668 280834 1174 2069 9739078 2327953 4389069 7411125 473502 502582 375700 375700 6853164 9729359 572208 206385 178392 45318 1597865 4463647 2348465 4715350 X 3516895 3763841 58169 312828 929635 937340 4504699 5014009 6853164 9729359 468565 40745 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 902593 7705 48320 7425 951193 869627 45903 12937 902593 857615 15050 9647 12685 869627 0.98000 0.02000 0 0 336903 336903 8138125 1434963 6703162 938338 583579 354759 325712 309411 16301 7411125 X 8098613 48213 16761 64974 8033639 7468 4299202 4306670 12340309 7589303 16761 16761 7572542 4299202 4299202 11871744 Part V, Line 4: Income from endowment funds is used to provide scholarships for students. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the 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 statement of activities. As of June 30, 2014 and 2013, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Rental expense 8,210. Special event expense 8,551. Part XI, Line 4b - Other Adjustments: Grants & Financial Aid to Students 2,441,890. Revenue sharing with online course provider 1,857,312. Part XII, Line 2d - Other Adjustments: Rental expense 8,210. Special event expense 8,551. Part XII, Line 4b - Other Adjustments: Grants & Financial Aid to Students 2,441,890. Revenue sharing with online course provider 1,857,312. 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 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 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. South America 0 0 Program services Student mission trips 25109 0 0 0 0 0 0 25109 0 25109 0 0 0 0 0 0 Part I, line 3: Foreign expenditures are accounted for according to the accrual basis of accounting using receipts, expense reports, and other appropriate documentation. 1 Scholarship 449 2316481 Part I, Line 2: 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. X 1 0 X X 0 0 0 0 0 0 0 0 0 Dr Ed Huckeby President 120000 0 12750 0 69020 0 16500 0 8695 0 226965 0 0 0 Part I, Line 1a President Dr. Huckeby received a housing allowance. This benefit was included in taxable compensation. Part I, Line 3 The President has an annual review by the Board of Trustees that includes a performance review and comparison to average salaries and benefits of similiar institutions. The deliberations and decisions regarding executive compensation are documented in the board minutes. Various Board members 12948 Tuition assistance Wallace Hamilton Family member of board member, George Kanelopoulos 99156 W-2 wages and benefits 0 Form 990, Heading, Box B, Initial Return Although tax year 2013 is the first year the University has been required to file Form 990, the University has been in existence since 1959. To better disclose its activities in tax year 2013 vs. tax year 2012, the University has completed the prior year columns on Form 990 Parts I and X. Form 990, Part II, Signing Officer: President Dr. Ed Huckeby was replaced by Dr. Reggies Wenyika after the end of this tax period, 06/30/2014. Accordingly, Dr. Reggies Wenyika is not reported on Form 990, Part VII, during this tax period. Form 990, Part VI, Section A, line 2 Rita Tate, Board Vice Chair, has a family relationship with David Light, Board Member. Wallace Hamilton, VP of Fiscal Affairs, has a family relationship with George Kanelopoulos, Board Member. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and is first reviewed by the Finance Team. The 990 is then made available to the Audit Committee and all board members prior to being submitted to the IRS. Form 990, Part VI, Section B, line 12c 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, Section B, line 15 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 Trustees 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, Section C, line 19 The university makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part IX, line 11g Online course support: Program service expenses 1,674,796. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,674,796. Security services: Program service expenses 51,188. Management and general expenses 0. Fundraising expenses 0. Total expenses 51,188. Construction services: Program service expenses 108,999. Management and general expenses 0. Fundraising expenses 0. Total expenses 108,999. Food services: Program service expenses 375,815. Management and general expenses 0. Fundraising expenses 0. Total expenses 375,815. Form 990, Part XII, Line 2c - Explanation of Responsibility The organization has a committee that assumes responsibility for oversight of audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. IPHC Extension Loan Fund Inc PO Box 12609 Oklahoma City OK 73157 237044238 Loans to IPHC Member Churches OK 501(c)(3) Line 1 0 International Pentecostal Holiness Church Inc PO Box 12609 Oklahoma City OK 73157 580904463 International church organization OK 501(c)(3) Line 1 0 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0