2015-03-16T08:19:51-05:00 2014-04-30 BKD LLP 910 E ST LOUIS 200/PO BOX 1190 SPRINGFIELD MO 658062523 990 2013-05-01 440589787 EVANGEL UNIVERSITY % LINDA ALLEN EVAN 4178652815 1111 N GLENSTONE AVENUE Suite SPRINGFIELD MO 658022125 LINDA ALLEN VP FINANCE/CFO 4178652815 2015-03-11 true Brian D Todd P00422601 4178652815 2013 2016-02-25 16:41:14Z DR CAROL TAYLOR PRESIDENT 1111 N GLENSTONE AVENUE SPRINGFIELD MO 65802 60087201 false 1678 X WWW.EVANGEL.EDU X 4 YEAR UNIVERSITY 1955 MO EDUCATION-EVANGEL IS A COMPREHENSIVE CHRISTIAN UNIVERSITY COMMITTED TO EXCELLENCE IN EDUCATING & EQUIPPING STUDENTS TO BECOME SPIRIT-EMPOWERED SERVANTS OF GOD. 33 30 1526 120 0 2239403 9054211 28946568 50485479 480308 226112 819049 238807 32485328 60004609 0 14596867 0 0 18448560 28853364 0 0 1208425 16209492 17443825 34658052 60894056 -2172724 -889447 57256303 81338325 31596557 42468803 25659746 38869522 X 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. true false 52803135 14596867 50485479 THERE WERE 625 UNDERGRADUATES 322 GRADUATE STUDENTS AND 184 DOCTORAL STUDENTS ENROLLED IN THE SUMMER 2013 SEMESTER, 2,077 UNDERGRADUATES, 373 GRADUATE STUDENTS AND 214 DOCTORAL GRADUATES IN THE FALL 2013 SEMESTER, AND 1,926 UNDERGRADUATES, 374 GRADUATE STUDENTS AND 201 DOCTORAL STUDENTS ENROLLED IN THE SPRING 2014 SEMESTER. A TOTAL OF 692 STUDENTS GRADUATED IN THE 2013-2014 SCHOOL YEAR. 52803135 true true false false false false false true false true true false false true true false true true true false false false false false true false false true true true true false false false false false false false false true false false false false false false true true true false false true 65 0 true 1526 true false false false false false false false false false false X 33 30 true false true false false true true true true false false false true true true true true true true false X X LINDA ALLEN 4178652815 1111 N GLENSTONE AVENUE SPRINGFIELD MO 65802 X DR GEORGE WOOD CHAIRMAN 5.0 41.25 X X 0 0 ORVILLE MILLS VICE CHAIR BEGINNING 10/2013 5.0 X X 0 0 DON JUDKINS TREASURER BEGINNING 10/2013 5.0 X X 0 0 WILLIAM LEACH SECRETARY BEGINNING 10/2013 5.0 X X 0 0 WARREN BULLOCK BOARD MEMBER BEGINNING 05/2013 5.0 1.0 X 0 0 REV H FRANKLIN CARGILL BOARD MEMBER 5.0 X 0 0 NINO GONZALEZ BOARD MEMBER BEGINNING 05/2013 5.0 1.0 X 0 0 LINDA ALLEN BOARD MEMBER 5.0 X 0 0 G STANTON MASTERS BOARD MEMBER 5.0 X 0 0 REV THOMAS JACOBS BOARD MEMBER 5.0 X 0 0 REV DARIN POE BOARD MEMBER 5.0 X 0 0 DR RAYMOND SCHMIDGALL BOARD MEMBER 5.0 X 0 0 REV STEPHEN HARRIS BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 REV BRYAN JARRETT BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 REV RANDAL ROSS BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 RANDY TEUBER BOARD MEMBER 5.0 X 0 0 DREXEL BRUNSON BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 DR CHRIS EDWARDSON BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 JOHN GREGG BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 REV JOHN MARACLE BOARD MEMBER BEGINNING 05/2013 5.0 1.25 X 0 0 REV GEORGE WESTLAKE III BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 ROGER GADD BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 AUGIE LOPEZ BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 GARY SUMMERS BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 REV JAMES BRADFORD BOARD MEMBER BEGINNING 05/2013 5.0 41.0 X 0 0 REV DON J GEORGE BOARD MEMBER BEGINNING 05/2013 5.0 1.0 X 0 0 REV LOWELL HARRUP BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 RENEE GIRDLER BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 CHARLES MCKINNEY BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 WAN KI CHOI BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 JAY MOONEY BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 JOY WILSON BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 RON WOODS BOARD MEMBER BEGINNING 05/2013 5.0 X 0 0 SUSAN BLACKARD BOARD MEMBER ENDING 10/2013 5.0 X 0 0 REV JOSEPH GIRDLER BOARD MEMBER ENDING 10/2013 5.0 X 0 0 REV JOHN LINDELL VICE CHAIRMAN ENDING 10/2013 5.0 X X 0 0 REV ZOLLIE SMITH JR BOARD MEMBER ENDING 10/2013 5.0 X 0 0 PHYLLIS WOLFRAM BOARD MEMBER ENDING 10/2013 5.0 X 0 0 REV JOHN BUENO BOARD MEMBER ENDING 10/2013 5.0 X 0 0 REV CLEMENTE MALONDO BOARD MEMBER ENDING 10/2013 5.0 X 0 0 REV HERBERT COOPER BOARD MEMBER ENDING 10/2013 5.0 X 0 0 REV STANLEY THARP BOARD MEMBER ENDING 12/2013 5.0 X 0 0 DR ROBERT SPENCE PRESIDENT 40.0 X 153892 0 65199 DR CAROL TAYLOR PRESIDENT-ELECT 40.0 X 112433 0 12449 GEORGE CRAWFORD CFO 40.0 X 125479 0 17444 DR GLENN BURNET VICE PRESIDENT 40.0 X 102463 0 28673 JIM WILLIAMS VICE PRESIDENT 40.0 X 105907 0 29233 600174 0 152998 5 false true false BKD LLP AUDIT/CONSULTING 129539 CAVALLO BUS LINES TRANSPORTATION 146573 2 16654 5369245 334680 3333632 9054211 TUITION AND FEES 611600 41320063 41320063 AUXILIARY ENTERPRISES 611600 9019885 9019885 OTHER PROGRAM SERVICE REVENUE 611600 145531 145531 50485479 294631 294631 0 0 0 0 0 68519 -68519 -68519 -68519 5896 16654 14073 -8177 -8177 0 0 GAIN (LOSS) ON FUNDS HELD IN TRUST 900099 246984 246984 246984 60004609 50485479 464919 7300 7300 14589567 14589567 0 0 486896 486896 113447 113447 22871387 20175072 1875196 821119 1088211 745596 320784 21831 2528098 1734798 738853 54447 1765325 1226309 504670 34346 0 2446 2446 74759 74759 0 0 0 2856012 2722350 120284 13378 211183 142520 45222 23441 2353464 1919517 358700 75247 509944 408849 94513 6582 0 1791945 1286354 478169 27422 1234174 1159118 54552 20504 0 89351 72014 8099 9238 1436092 997877 410292 27923 0 3433355 1872072 1508826 52457 330721 235668 88996 6057 EDUCATIONAL SUPPLIES 1930638 1930638 REPAIRS & MAINTENANCE 406504 293947 105385 7172 BAD DEBT 302586 302586 LICENSES, DUES, SUBSCRIPTIONS 259903 196348 58617 4938 220748 184292 34133 2323 60894056 52803135 6882496 1208425 972929 1858926 3746367 514561 34501 208103 354195 679988 0 0 0 0 3092151 4276961 50461 100933 229080 432536 111300640 53057224 47302212 58243416 0 8202226 0 0 1474407 0 0 0 0 6820675 57256303 81338325 3974738 4505132 221475 0 18000 715113 8703172 8183288 0 0 0 0 0 5893245 1983570 0 16695602 23172025 31596557 42468803 X 14120709 14612951 594812 4087715 10944225 20168856 25659746 38869522 57256303 81338325 X -889447 365250 490296 13243677 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9371095 6293078 539888 376616 15827445 8477329 871404 430699 408337 9371095 7308732 1258878 -55353 34928 8477329 6188872 943592 367216 190948 7308732 5314427 434334 551520 111409 6188872 0.02029 0.93455 0.04516 true true true 1981944 1981944 92249882 37965174 54284708 14358785 12737687 1621098 2710029 2354323 355666 58243416 ASSETS HELD IN TRUST 6778687 OTHER RECEIVABLES 22132 EST AMOUNT DUE FROM 3RD PARTY 19856 6820675 0 DEPOSITS 363045 TRUST OBLIGATIONS 139895 DUE TO AFFILIATES 22669085 23172025 45862884 365250 -14589567 -14224317 60087201 -82592 -82592 60004609 46387081 82592 82592 46304489 14589567 14589567 60894056 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUND: THE ENDOWMENT CONSISTS OF APPROXIMATELY 450 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING SCHOLARSHIPS AND MAINTENANCE OF BUILDINGS. 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: $ (14,589,567) SCHOLARSHIPS SCHEDULE D, PART XI, LINE 4B AMOUNTS INCLUDED ON FORM 990, PART VIII, LINE 12, BUT NOT ON LINE 1: $ ( 68,519) LOSS ON SALE OF ASSETS ( 14,073) SPECIAL EVENTS EXPENSES ------------- $ ( 82,592) SCHEDULE D, PART XII, LINE 2D AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25: $ 68,519 LOSS ON SALE OF ASSETS 14,073 SPECIAL EVENTS EXPENSES ------------ $ 82,592 SCHEDULE D, PART XII, LINE 4B AMOUNTS INCLUDED ON FORM 990, PART IX, LINE 25, BUT NOT ON LINE 1: $ 14,589,567 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: EVANGEL RECEIVES FUNDS FROM FEDERAL DIRECT STUDENT LOAN, PELL, SEOG, SMART, AOG, FEDERAL TEACH GRANT, COLLEGE WORK STUDY, EU STUDENT LOAN PROGRAM AND PERKINS LOAN PROGRAM. GOLF TOURNAMENT 22550 16654 5896 900 3521 5120 1770 2762 0 22550 16654 5896 900 3521 5120 1770 2762 14073 -8177 false STUDENT FINANCIAL AID 1762 14589567 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 false false false false false false false true false DR ROBERT SPENCE PRESIDENT 144626 0 0 0 9266 0 12329 0 52870 0 219091 0 0 0 SCHEDULE J, PART I, LINE IA FRINGE BENEFITS: THE UNIVERSITY PRESIDENT RECEIVES A HOUSING ALLOWANCE UNDER MINISTRY CREDENTIALS. THE UNVERSITY PRESIDENT ALSO RECEIVES CLUB DUES FOR USE AS ENTERTAINMENT FOR CONTRIBUTORS AND OTHERS WITH BUSINESS RELATIONS WITH THE UNIVERSITY. BOTH THE HOUSING ALLOWANCE AND THE CLUB DUES WERE EXCLUDED FROM TAXABLE INCOME. SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENT: GEORGE CRAWFORD RECEIVED AN INCENTIVE PAYMENT UPON RETIREMENT. A THE IND DEV AUTHORITY OF THE CITY OF SPRINGFIELD 521294326 2004-05-11 7000000 CONSTRUCTION OF CLASSROOMS BLDG false false false B THE IND DEV AUTHORITY OF THE CITY OF SPRINGFIELD 521294326 2012-04-30 3000000 RENOVATIONS, REFUND PRIOR BONDS false false false A 2526330 0 7000000 0 0 0 42000 0 0 6958000 0 0 2006 false false true true B 36439 0 3000000 0 0 959483 28852 0 0 2001140 6513 4012 true false false 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 MEMBER 48141 EMPLOYEE COMPENSATION false JEREMY HARRIS SON-IN-LAW OF BOARD MBR 65306 EMPLOYEE COMPENSATION 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. FORM 990, PART III, LINE 2 NEW SIGNIFICANT PROGRAM SERVICES: DURING THE FISCAL YEAR, THE ASSEMBLIES OF GOD THEOLOGICAL SEMINARY AND CENTRAL BIBLE COLLEGE WERE EMBEDDED INTO EVANGEL UNIVERSITY. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO BYLAWS: THE ORGANIZATION HAD THE FOLLOWING SIGNIFICANT CHANGES TO ITS BYLAWS DURING THE YEAR: PREAMBLE THE ASSEMBLIES OF GOD, EMBRACING BIBLE-BASED OBJECTIVES FOR THE KINGDOM OF GOD AND ITS WORLDWIDE MINISTRY, RECOGNIZES THE NEED TO PREPARE STUDENTS TO FULFILL THEIR LIFE-LONG CALLING TO FOLLOW CHRIST FOR EFFECTIVE SERVICE THROUGH VOCATIONAL AND LAY MINISTRY THROUGHOUT THE WORLD. TOWARD THAT END, THE ASSEMBLIES OF GOD BROUGHT TOGETHER THE FORMER SCHOOLS OF THE ASSEMBLIES OF GOD THEOLOGICAL SEMINARY (1972), CENTRAL BIBLE COLLEGE (1922), AND EVANGEL UNIVERSITY (1954) INTO ONE EVANGEL UNIVERSITY IN 2013. PURPOSE COMPREHENSIVE EDUCATIONAL INSTITUTION: EVANGEL UNIVERSITY 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. EDUCATIONAL EXCELLENCE: BEING SPIRIT-EMPOWERED LEADERS IN SOCIETY AND THE GLOBAL CHURCH TAKES PLACE WITHIN A FRAMEWORK OF A DIVINE CALLING, DISCIPLINED CHARACTER, AND DEVELOPING COMPETENCIES. EVANGEL UNIVERSITY PROVIDES AN EDUCATIONAL EXPERIENCE WHERE STUDENTS INTEGRATE THEIR DYNAMIC SPIRITUAL EXPERIENCES WITH ACADEMIC AND PROFESSIONAL DISCIPLINES AND ARE TRANSFORMED BY THE ENCOUNTER. TO THE EXTENT THAT ALL THE MEMBERS OF EVANGEL UNIVERSITY STRIVE TO ACHIEVE THE HIGHEST LEVEL OF INTEGRATION IN THEIR LIVES AND LEARNING. EVANGEL UNIVERSITY WILL CONTINUE TO PROVIDE EXCELLENCE IN SPIRITUAL AND HUMAN DEVELOPMENT, AS REFLECTED IN THE CORE VALUES STATEMENT ADOPTED BY THE BOARD OF TRUSTEES AND RATIFIED BY THE GENERAL PRESBYTERY OF THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD. PREPARATION OF MINISTERS AND MISSIONARIES: INCLUDED IN THE MISSION OF EVANGEL UNIVERSITY IS THE CONTINUING PREPARATION OF MINISTERS AND MISSIONARIES ON BOTH THE UNDERGRADUATE AND GRADUATE LEVELS. BOARD OF TRUSTEES MEMBERSHIP: THE BOARD SHALL CONSIST OF A MINIMUM OF 25 MEMBERS AND A MAXIMUM OF 35 MEMBERS, TWO OF WHOM SHALL BE EXECUTIVE OFFICERS OF THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD WHO SERVICE EX-OFFICIO AT THE ELECTION OF ITS EXECUTIVE PRESBYTERY. THE REMAINING MEMBERS SHALL BE CHOSEN IN COMPLIANCE WITH THE ENDORSEMENT CRITERIA PROMULGATED BY THE ALLIANCE FOR ASSEMBLIES OF GOD HIGHER EDUCATION AND CONSISTING OF APPROXIMATELY ONE-HALF LAITY ENDORSED BY THEIR PASTORS AND ONE-HALF ORDAINED MINISTERS. NOMINATION AND TERMS OF SERVICE: CANDIDATES FOR BOARD MEMBERSHIP SHALL BE RECOMMENDED TO THE BOARD OF TRUSTEES BY ITS 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. WITH THE EXCEPTION OF THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD EXECUTIVE OFFICERS, ELECTED TRUSTEES SHALL NOT SUCCEED THEMSELVES AFTER SERVING THREE CONSECUTIVE THREE-YEAR TERMS. WITH A ONE-YEAR ABSENCE, THEY ARE RE-ELIGIBLE FOR BOARD MEMBERSHIP. REMOVAL FROM THE BOARD: ANY TRUSTEE MAY BE REMOVED FROM OFFICE AT ANY TIME, WITH OR WITHOUT CAUSE, BY AFFIRMATIVE VOTE OF TWO-THIRDS OR MORE OF THE EXECUTIVE PRESBYTERY. ANY TRUSTEE SHALL BE ENTITLED TO NOTICE OF, AND AN OPPORTUNITY TO BE HEARD ON THE GROUNDS OF REMOVAL. GENERAL POWERS AND RESPONSIBILITIES: THE BOARD OF TRUSTEES SHALL HAVE DELEGATED FINAL POWER AND RESPONSIBILITY FROM THE EXECUTIVE PRESBYTERY FOR FULFILLING THE PURPOSE OF EVANGEL UNIVERSITY. FURTHER POWERS AND RESPONSIBILITIES: -THE BOARD SHALL DETERMINE AND REVIEW PERIODICALLY THE PURPOSES AND THE MISSION OF THE UNIVERSITY. -THE BOARD SHALL ENSURE THAT SOUND UNIVERSITY PLANNING OCCURS, WHICH SHALL ESTABLISH SPECIFIC GOALS FOR THE UNIVERSITY, WITH CONCRETE WAYS IN WHICH SUCH GOALS CAN BE REACHED. -EXECUTION OF WRITTEN INSTRUMENTS. ALL CONTRACTS, DEEDS, DOCUMENTS, AND INSTRUMENTS REQUIRING A SEAL SHALL BE EXECUTED BY ANY TWO SIGNATURES OF THE CHAIRMAN OR VICE CHAIRMAN OF THE BOARD OR BY THE PRESIDENT, OR A VICE PRESIDENT, UNDER THE SEAL OF THE CORPORATION AS THE BOARD MAY DIRECT. ALL CHECKS, NOTES, DRAFTS, DEMANDS FOR MONEY, AND OTHER OBLIGATIONS OF THE CORPORATION NOT REQUIRING A SEAL, SHALL BE SIGNED BY THE TREASURER OR SUCH OTHER OFFICER, OR OFFICERS, AS THE BOARD MAY, FROM TIME TO TIME, DESIGNATE. -EXECUTION OF ASSIGNMENTS OF SECURITIES. ANY TWO SIGNATURES OF THE PRESIDENT, THE TREASURER OR ASSISTANT TREASURER, OR VICE PRESIDENT FOR FISCAL AFFAIRS, SHALL BE NECESSARY AND SUFFICIENT TO EXECUTE ASSIGNMENTS OF SECURITIES STANDING IN THE NAME OF THE INSTITUTION FOR PURPOSES OF SALE OR TRANSFER. TRUSTEE EMERITI: A TRUSTEE, WHO IN THE OPINION OF THE BOARD OF TRUSTEES, HAS SERVED WITH DISTINCTION FOR TWO OR MORE TERMS MAY BE ELECTED BY THE BOARD AS A TRUSTEE EMERITUS FOR A THREE-YEAR TERM AND THEN BE RE-ELECTED WITHOUT LIMITATION. EACH TRUSTEE EMERITUS SHALL HAVE THE SAME RIGHT AND OBLIGATION AS A TRUSTEE, EXCEPT THAT A TRUSTEE EMERITUS SHALL NOT HAVE ANY VOTING RIGHT AND SHALL NOT BE ABLE TO SERVE AS AN OFFICER OF THE BOARD OR ANY STANDING TEAM OR COMMITTEE OF THE BOARD. A TRUSTEE EMERITUS SHALL NOT BE COUNTED AS A MEMBER OF THE BOARD OF TRUSTEES IN DETERMINING A QUORUM. THE NUMBER OF TRUSTEE EMERITI MAY NOT EXCEED SEVEN. OFFICERS OF THE UNIVERSITY: THE OFFICERS OF THE UNIVERSITY SHALL BE THE CHAIRMAN, VICE CHAIRMAN, SECRETARY, TREASURER AND THE PRESIDENT. DUTIES OF THE OFFICERS OF THE UNIVERSITY: -THE ASSISTANT SECRETARY SHALL PERFORM ALL DUTIES AS ASSIGNED BY THE SECRETARY AND SHALL FULFILL THOSE FUNCTIONS CONSISTENT WITH HIS OR HER TITLE. -THE TREASURER SHALL BE RESPONSIBLE FOR CARRYING OUT THE MANDATES OF THE BOARD OF TRUSTEES IN OVERSEEING THE FINANCIAL RESOURCES OF THE UNIVERSITY. THE TREASURER SHALL PRESENT A FULL AND DETAILED ANNUAL FINANCIAL STATEMENT PROPERLY AUDITED BY AN INDEPENDENT CERTIFIED ACCOUNTANT TO THE BOARD AT ITS REGULAR MEETINGS AND, IF REQUESTED, AT ANY OTHER MEETING OF THE BOARD, OR AT ANY MEETING OF THE FISCAL AFFAIRS TEAM OR EXECUTIVE COMMITTEE. -THE ASSISTANT TREASURER SHALL PERFORM ALL DUTIES ASSIGNED BY THE TREASURER. -THE PRESIDENT SHALL HAVE POWER, ON BEHALF OF THE BOARD OF TRUSTEES, TO PERFORM ALL ACTS, AND EXECUTE ALL DOCUMENTS TO MAKE EFFECTIVE THE ACTIONS OF THE BOARD. AUDIT COMMITTEE: THE PRIMARY FUNCTION OF THE AUDIT COMMITTEE IS TO ASSIST THE BOARD OF TRUSTEES IN FULFILLING ITS OVERSIGHT RESPONSIBILITIES RELATING TO: THE INTEGRITY OF THE UNIVERSITY'S FINANCIAL STATEMENTS, THE SYSTEMS OF INTERNAL CONTROL, THE PERFORMANCE OF THE EVANGEL AUDITOR'S QUALIFICATIONS AND INDEPENDENCE, AND THE UNIVERSITY'S COMPLIANCE WITH LEGAL AND REGULATORY REQUIREMENTS. IN DOING SO, IT IS THE RESPONSIBILITY OF THE COMMITTEE TO MAINTAIN FREE AND OPEN COMMUNICATION AMONG THE COMMITTEE, INDEPENDENT AUDITORS, THE INTERNAL AUDITORS AND MANAGEMENT OF THE UNIVERSITY. THE CHAIRMAN OF THE BOARD OF TRUSTEES SHALL ANNUALLY APPOINT THREE OR MORE MEMBERS TO THE COMMITTEE WHO ARE INDEPENDENT OF MANAGEMENT AND THE UNIVERSITY. MEMBERS OF THE COMMITTEE SHALL BE CONSIDERED INDEPENDENT AS LONG AS THEY DO NOT ACCEPT ANY CONSULTING, ADVISORY, OR OTHER COMPENSATORY FEE FROM THE UNIVERSITY AND ARE NOT AFFILIATED PERSONS OF THE UNIVERSITY OR MANAGEMENT. MEMBERS CAN BE APPOINTED FOR SUCCESSIVE TERMS. MEMBERS OF THE COMMITTEE SHALL POSSESS GENERAL ACCOUNTING, BUSINESS AND FINANCIAL KNOWLEDGE, INCLUDING THE ABILITY TO READ AND UNDERSTAND FINANCIAL STATEMENTS. AT LEAST ONE MEMBER, PREFERABLY THE CHAIR OF THE COMMITTEE, SHALL HAVE ACCOUNTING OR FINANCIAL EXPERTISE AS DEFINED BY THE BOARD. THE CHAIR OF THE COMMITTEE SHALL PRESIDE OVER COMMITTEE MEETINGS, AND HIS OR HER DESIGNEE SHALL SERVE IN THE CHAIR'S ABSENCE. IT IS NOT THE DUTY OF THIS COMMITTEE TO PLAN OR CONDUCT AUDITS OR TO DETERMINE THAT THE UNIVERSITY'S FINANCIAL STATEMENTS ARE COMPLETE, ACCURATE AND IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THIS IS THE RESPONSIBILITY OF MANAGEMENT AND THE INDEPENDENT AUDITORS. THE COMMITTEE WILL HOLD AT LEAST TWO MEETINGS EACH FISCAL YEAR. A MAJORITY OF THE MEMBERS OF THE COMMITTEE WILL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS. THE COMMITTEE SHALL MAINTAIN WRITTEN MINUTES OF ITS MEETINGS, WHICH WILL BE FILED WITH THE SECRETARY OF THE CORPORATION. REPORTS OF ALL MEETINGS WILL BE MADE TO THE BOARD OF TRUSTEES. AS PART OF ITS RESPONSIBILITY TO FOSTER OPEN COMMUNICATION, THE COMMITTEE SHALL PROVIDE SUFFICIENT OPPORTUNITY FOR THE INTERNAL AND INDEPENDENT AUDITORS TO MEET PRIVATELY WITH THE COMMITTEE. AT LEAST ANNUALLY, THE COMMITTEE SHALL MEET SEPARATELY WITH THE INDEPENDENT AUDITOR, THE INTERNAL AUDITOR AND MANAGEMENT. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP: REV. JOSEPH GIRDLER AND RENEE GIRDLER HAVE A FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINES 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 GENERALY 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 ORGANIZATION WHICH IS DOING OR SEEKING TO DO BUSINESS WITH THE 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: $13,243,677 TRANSFERS OF CENTRAL BIBLE COLLEGE AND ASSEMBLIES OF GOD THEOLOGICAL SEMINARY FORM 990, PART XII, LINE 2C OVERSIGHT AND SELECTION PROCESS: THE BYLAWS WERE AMENDED DURING THE YEAR AND FORMALLY ESTABLISHED THE ORGANIZATION'S AUDIT COMMITTEE. SEE THE SIGNIFICANT CHANGES TO BYLAWS NARRATIVE FOR ADDITIONAL INFORMATION. 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 33495 2022614 0.50500 true false false true false true true false false false false false false false false false false false false false CHARITABLE TRUST C 335788 FMV