MIDAMERICA NAZARENE UNIVERSITY FOUNDATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MIDAMERICA NAZARENE UNIVERSITY FOUNDATION (EIN 48-0996330)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-13
- IRS object ID
- 201521349349300402
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-13T22:53:57-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway Ste A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480996330 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MIDA | BusinessNameControlTxt |
| Phone | 9139713600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 E College Way | AddressLine1 |
| City | Olathe | City |
| State | KS | State |
| ZIP Code | 66062 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jon D North | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 9139713600 | PhoneNum |
| Signature | 2015-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 3178852620 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Jon D North | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 E College Way | AddressLine1 |
| City | Olathe | City |
| State | KS | State |
| ZIP Code | 66062 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,989,128 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.mnu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | Support for MidAmerica Nazarene University through scholarship funds and other assistance | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 32 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,873,991 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,950,651 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $386,367 | PYInvestmentIncomeAmt |
| CY Investment Income | $561,337 | CYInvestmentIncomeAmt |
| PY Other Revenue | $57,647 | PYOtherRevenueAmt |
| CY Other Revenue | -$89,571 | CYOtherRevenueAmt |
| PY Total Revenue | $3,318,005 | PYTotalRevenueAmt |
| CY Total Revenue | $4,422,417 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,659,854 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,926,594 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $67,849 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $92,146 | PYOtherExpensesAmt |
| CY Other Expenses | $128,621 | CYOtherExpensesAmt |
| PY Total Expenses | $2,752,000 | PYTotalExpensesAmt |
| CY Total Expenses | $4,055,215 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $566,005 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $367,202 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,793,422 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,265,024 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $517,024 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $184,810 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,276,398 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,080,214 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Educational, religious, and charitable support for MidAmerica Nazarene University by providing scholarship funds and other assistance to the University. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,625,217 | ExpenseAmt |
| Grant | $3,625,217 | GrantAmt |
| Desc | Institutional support for 1,862 students at MidAmerica Nazarene University. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $301,377 | ExpenseAmt |
| Grant | $301,377 | GrantAmt |
| Desc | Educational, religious, and charitable support for MidAmerica Nazarene University by providing scholarship funds and other assistance to the University. For fiscal year ending 6/30/2014, there were approximately 220 student scholarship recipients. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,926,594 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jon North | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9139713600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 E College Way | AddressLine1 |
| City | Olathe | City |
| State | KS | State |
| ZIP Code | 66062 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Mr Jon North | |||||||
| Executive Director | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $123,959 | $35,140 |
| Michael D Major | |||||||
| Director and Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Brian G Diddle | |||||||
| Director and Vice Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Kevin P Gilmore | |||||||
| Director and Treasurer | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $111,306 | $44,466 |
| Charles J Nunamaker | |||||||
| Director and Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Timothy R Keeton | |||||||
| Director | 1.00 | Yes (X) | $0 | $60,874 | $14,546 | ||
| Larry D McIntire | |||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Otto W Theel | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| David J Spittal | |||||||
| Director | 1.00 | 40.00 | Yes (X) | $0 | $191,175 | $0 | |
| Douglas L Diehl | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Keith B Cox | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $487,314 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $94,152 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $306,575 | FundraisingAmt |
| All Other Contributions | $3,644,076 | AllOtherContributionsAmt |
| Noncash Contributions | $68,381 | NoncashContributionsAmt |
| Total Contributions | $3,950,651 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $286,949 | TotalRevenueColumnAmt |
| Exclusion | $286,949 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $45,588 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $211,289 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$165,701 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$165,701 | TotalRevenueColumnAmt |
| Exclusion | -$165,701 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $509,395 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $235,007 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $274,388 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $274,388 | TotalRevenueColumnAmt |
| Exclusion | $274,388 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $155,629 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $306,575 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $120,415 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,214 | TotalRevenueColumnAmt |
| Exclusion | $35,214 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $40,916 | TotalRevenueColumnAmt |
| Exclusion | $40,916 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $40,916 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,422,417 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $471,766 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,926,594 | TotalAmt |
| Program Services | $3,926,594 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,470 | TotalAmt |
| Management And General | $8,470 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,829 | TotalAmt |
| Management And General | $29,829 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,238 | TotalAmt |
| Management And General | $20,238 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,914 | TotalAmt |
| Fundraising | $5,914 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,242 | TotalAmt |
| Management And General | $74 | ManagementAndGeneralAmt |
| Fundraising | $6,168 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,772 | TotalAmt |
| Fundraising | $2,772 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220 | TotalAmt |
| Management And General | $220 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Pledge Write-off Exp | $35,889 | $35,889 | |
| Life Insurance Premiums | $17,106 | $17,106 | |
| Foreign Tax Withholding | $1,886 | $1,886 | |
| Registration Fees | $55 | $55 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,055,215 | TotalAmt |
| Program Services | $3,926,594 | ProgramServicesAmt |
| Management And General | $60,772 | ManagementAndGeneralAmt |
| Fundraising | $67,849 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,863 | BOYAmt |
| EOY | $7,016 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $702,265 | BOYAmt |
| EOY | $851,223 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,270 | BOYAmt |
| EOY | $120,758 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $545 | BOYAmt |
| EOY | $8,326 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,400,000 | BOYAmt |
| EOY | $2,347,787 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $831,099 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $192,480 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $818,863 | BOYAmt |
| EOY | $638,619 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,580,487 | BOYAmt |
| EOY | $5,177,402 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,129 | BOYAmt |
| EOY | $113,893 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,793,422 | BOYAmt |
| EOY | $9,265,024 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,548 | BOYAmt |
| EOY | $42,957 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,374 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,102 | BOYAmt |
| EOY | $141,853 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517,024 | BOYAmt |
| EOY | $184,810 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $275,703 | BOYAmt |
| EOY | $218,943 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $526,191 | BOYAmt |
| EOY | $692,667 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,474,504 | BOYAmt |
| EOY | $8,168,604 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,276,398 | BOYAmt |
| EOY | $9,080,214 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,793,422 | BOYAmt |
| EOY | $9,265,024 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $367,202 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $311,191 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $125,423 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,840,474 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,967,959 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,221,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,873,991 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,950,651 | CurrentTaxYearAmt |
| Total | $15,854,611 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,840,474 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,967,959 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,221,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,873,991 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,950,651 | CurrentTaxYearAmt |
| Total | $15,854,611 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $637,770 | SubstantialContributorsTotAmt |
| Public Support Total170 | $15,216,841 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $360,465 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $357,485 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $273,248 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $299,440 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $332,537 | CurrentTaxYearAmt |
| Total | $1,623,175 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $123,948 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,073 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $154,245 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $152,888 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $196,545 | CurrentTaxYearAmt |
| Total | $633,699 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $18,111,485 | TotalSupportAmt |
| Public Support CY170 | 0.84020 | PublicSupportCY170Pct |
| Public Support PY170 | 0.83890 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Other Income - 2009 Amount: $ 23,940. 2010 Amount: $ 43,054. 2011 Amount: $ 21,001. 2012 Amount: $ 33,502. 2013 Amount: $ 40,916. Annuity Income - 2009 Amount: $ 100,008. 2010 Amount: $ -36,981. Fundraising Event Income - 2011 Amount: $ 133,244. 2012 Amount: $ 119,386. 2013 Amount: $ 155,629. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,886,826 | BeginningYearBalanceAmt |
| Contributions | $706,156 | ContributionsAmt |
| Investment Earnings Or Losses | $718,826 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $372,554 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $4,008 | AdministrativeExpensesAmt |
| End Year Balance | $8,935,246 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,098,048 | BeginningYearBalanceAmt |
| Contributions | $457,919 | ContributionsAmt |
| Investment Earnings Or Losses | $566,812 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $213,184 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $22,769 | AdministrativeExpensesAmt |
| End Year Balance | $7,886,826 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,926,816 | BeginningYearBalanceAmt |
| Contributions | $381,604 | ContributionsAmt |
| Investment Earnings Or Losses | $90,948 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $277,833 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,780 | OtherExpendituresAmt |
| Administrative Expenses | $20,707 | AdministrativeExpensesAmt |
| End Year Balance | $7,098,048 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,574,342 | BeginningYearBalanceAmt |
| Contributions | $198,353 | ContributionsAmt |
| Investment Earnings Or Losses | $873,408 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $275,332 | GrantsOrScholarshipsAmt |
| Other Expenditures | $424,879 | OtherExpendituresAmt |
| Administrative Expenses | $19,706 | AdministrativeExpensesAmt |
| End Year Balance | $6,926,186 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,704,046 | BeginningYearBalanceAmt |
| Contributions | $360,069 | ContributionsAmt |
| Investment Earnings Or Losses | $505,633 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $975,096 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $20,310 | AdministrativeExpensesAmt |
| End Year Balance | $6,574,342 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.06580 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.91420 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $140,000 | InvestmentCostOrOtherBasisAmt |
| Book Value | $140,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $691,099 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $192,480 | DepreciationAmt |
| Book Value | $498,619 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $638,619 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Annuities Payable | Desc |
| Amt | $141,853 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $141,853 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,190,735 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $311,191 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $457,127 | OtherRevenueAmt |
| Revenue Not Reported | $768,318 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,422,417 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,422,417 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,386,919 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $331,704 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $331,704 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,055,215 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,055,215 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The intended use of the endowment funds are educational, religious, and charitable support for MidAmerica Nazarene University by providing scholarship funds and other assistance to the University. |
| Part X, Line 2: | The consolidated 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, 2014 and 2013, 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 2009. |
| Part XI, Line 2d - Other Adjustments: | Rent expense included on Part VIII Line 6b 211,289. Fundraising expense included on Part VIII Line 8b 120,415. Change in value of split interest agreements 125,423. |
| Part XII, Line 2d - Other Adjustments: | Rent expense included on Part VIII Line 6b 211,289. Fundraising expense included on Part VIII Line 8b 120,415. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | President's Honors | NameOfEvent1Amt |
| Gross Receipts Event1 | $428,109 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $295,575 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $132,534 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $21,361 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $17,797 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $65,667 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | Golf Tournament | NameOfEvent2Amt |
| Gross Receipts Event2 | $34,095 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $11,000 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $23,095 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $215 | CashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $4,026 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $954 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $10,395 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $462,204 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $306,575 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $155,629 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $215 | CashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $25,387 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $18,751 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $76,062 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $120,415 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $35,214 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 E College Way | AddressLine1 |
| City | Olathe | City |
| State | KS | State |
| ZIP Code | 66062 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 480730814 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $3,926,594 | CashGrantAmt |
| Purpose Of Grant | Grants to MidAmerica Nazarene University are for scholarships and institutional support. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | MidAmerica Nazarene University Foundation maintains endowments that support its related organization, MidAmerica Nazarene University. In April 2014, 4.5% of the endowment's three-year moving average balance was transferred to the MidAmerica Nazarene University to be used for the operating needs of the Organization. The Organization only provides grants to MidAmerica Nazarene University and therefore is able to monitor all uses of the provided grants due to their relationship. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mr Jon North | ||||||||||||||
| Executive Director | $0 | $123,959 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $35,568 | $0 | $159,527 | $0 | $0 |
| Kevin P Gilmore | ||||||||||||||
| Director and Treasurer | $0 | $111,306 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $44,763 | $0 | $156,069 | $0 | $0 |
| David J Spittal | ||||||||||||||
| Director | $0 | $191,175 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $466 | $0 | $191,641 | $0 | $0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $62,523 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Life Insuranc | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $5,858 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | CSV on donation date | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributors represents the number of contributions received. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 2a | All Foundation employees are shared with MidAmerica Nazarene University, a related organization. MidAmerica Nazarene University compensates the employees and files all required payroll information returns as required by the IRS. |
| Form 990, Part VI, Section A, line 1 | The organization has an executive committee that is composed of all officers of the board. The committee meets twice a year. The executive commmittee has full authority of the governing body. |
| Form 990, Part VI, Section A, line 6 | MidAmerica Nazarene University Foundation (MNUF) members shall be the original incorporators until additional members are elected by the incorporators. Members shall serve for a term of three (3) years. Members shall be persons of Christian character and integrity with a commitment to the mission of MidAmerica Nazarene University. Members shall demonstrate their support of the University by significant financial support; and/or active participation in fundraising; and/or participation in support services, committee work, or special events of the corporation; and/or being an ambassador for the University to the general public. Persons shall be recommended for membership by other members; shall apply for membership as provided by the board of directors; and shall be nominated for membership by the board of directors. Once elected by the membership, an invitation to become a member shall be issued to the proposed members by the board of directors. Members of the Foundation have the right to elect the governing body of MNUF. The members have the reserved power to approve significant decisions of MNUF's governing body. The members are not entitled to receive a share of MNUF's profits, excess dues or a share of MNUF's net assets upon dissolution. |
| Form 990, Part VI, Section A, line 7a | Members of MidAmerica Nazarene University Foundation have the right to elect all the board of directors. |
| Form 990, Part VI, Section A, line 7b | The corporate bylaws of MNUF identify certain rights and powers which are reserved to the members of MNUF. The rights and powers reserved to the members may be summarized as follows: (1) Election of members (2) Election of directors (3) Election of officers (4) Transaction of such other business as may properly be presented and come before such meeting |
| Form 990, Part VI, Section B, line 11 | An independent accounting firm prepares and reviews the Form 990. The independent accounting firm then provides the organization's Executive Director a draft of the Form 990 for comments and approval. After approval, the Form 990 is submitted via email to all voting members of the governing board along with a response time for questions and comments. All issues are resolved and the Form 990 is filed. |
| Form 990, Part VI, Section B, line 12c | Conflict reporting occurs via the conflict of interest disclosure form which is completed annually by each officer and director. The contract accountant reviews the signed statements. If there are conflicts, they are made known to the Board. Standard monitoring involves review of disclosures at the next annual reporting or update of an officer and director's disclosure form. Officers and directors determine if a conflict exists. A log is maintained to ensure that each officer and director returns his form. If a conflict arises, the director abstains from the vote of the conflicted position. |
| Form 990, Part VI, Section B, line 15 | The organization does not compensate any officers. Therefore, Lines 15a and 15b were answered no in accordance with the instructions. |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part XI, line 9: | Change in value of split interest agreements 125,423. |
| Form 990, Part XII, Line 2c | The full board assumes responsibility for the oversight of the audit of the Foundation's financial statements and selection of an independent accountant. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Murlen Office Quarters LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o MNUF 2030 E College Way | AddressLine1 |
| City | Olathe | City |
| State | KS | State |
| ZIP Code | 66062 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364652582 | EIN |
| Primary Activities | Real Estate | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Total Income | $45,588 | TotalIncomeAmt |
| End Of Year Assets | $640,616 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University Foundation | BusinessNameLine1 |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2030 East College Way | AddressLine1 |
| City | Olathe | City |
| State | KS | State |
| ZIP Code | 66062 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480730814 | EIN |
| Primary Activities | Education | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 2 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Annuity Trust (1) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | CLAT | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene Univer Fndn | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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