2014-03-12T17:48:39-05:00 2013-04-30 363990892 Capin Crouse LLP 972 Emerson Parkway Suite A Greenwood IN 46143 990 2012-05-01 730739626 Oral Roberts University ORAL 9184956203 7777 South Lewis Tulsa OK 74171 Neal Stenzel 9184956203 2014-03-12 1 David C Moja P00747006 3178852620 2012 2015-11-30 17:44:51Z William M Wilson 7777 South Lewis Tulsa OK 74171 125390157 0 X www.oru.edu X 1963 OK To educate the whole person in spirit, mind, and body. 27 27 2219 45 451940 -1076181 34357952 23473615 79889013 84198357 328187 1218345 316617 3053484 114891769 111943801 25056672 28010642 0 0 37853319 39736200 0 43269 2208713 42119212 43092164 105029203 110882275 9862566 1061526 188585958 189810835 33617223 33608096 154968735 156202739 X To educate the whole person in spirit, mind, and body, thereby preparing its graduates to be professionally competent servant-leaders who are spiritually alive, intellectually alert, physically disciplined, and socially adept. 0 0 35867148 27806128 242207 Student Services, Scholarships, and Grants - Costs incurred to ease the administrative and financial burden of students' education. 27586988 0 65595565 Instruction and Academic Support - Costs incurred to instruct and provide academic support to the approximately 3,400 students. 20670986 0 20964601 Auxiliary Enterprises - Costs incurred to provide room and board and other auxiliary service to the student resident population. 1620055 204514 Public Service 328284 0 Research - Costs incurred to conduct biomedical, academic, and other related research. 1948339 204514 86073461 1 1 0 0 0 0 0 1 1 1 1 0 0 0 1 1 0 1 1 1 1 1 0 1 1 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 1 0 0 0 1 4129 0 1 2219 1 1 1 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OK AZ AK CO FL KY MD MI NH NY OH OR SC WA X Michelle McMillan 9184956203 7777 South Lewis Tulsa OK 74171 Mart Green 16.00 0.00 X X 0 0 0 Rob Hoskins 6.00 0.00 X X 0 0 0 William M Wilson 5.00 0.00 X X 0 0 0 Dale Wilkerson 5.00 0.00 X X 0 0 0 Glenda Payas 5.00 0.50 X X 0 0 0 Don Argue 5.00 0.00 X 0 0 0 Mary Banks 2.00 0.00 X 0 0 0 Bill Bartlett 5.00 0.00 X 0 0 0 Freddy Boswell 3.00 0.00 X 0 0 0 Stanley Burgess 4.00 0.00 X 0 0 0 Jacqueline Cardone 3.00 0.00 X 0 0 0 Tessie DeVore 4.00 0.00 X 0 0 0 Hal Donaldson 3.00 0.00 X 0 0 0 Douglas Fears 4.00 0.00 X 0 0 0 Rick Fenimore 4.00 1.50 X 0 0 0 Kelli Hansbauer 1.00 0.00 X 0 0 0 Gordon Helm 2.00 0.00 X 0 0 0 Kay Hiramine 2.00 0.00 X 0 0 0 Al Hollingsworth 4.00 0.00 X 0 0 0 Scott Howard 7.00 0.00 X 0 0 0 Lynette Lewis 4.00 0.00 X 0 0 0 Ron Luce 4.00 0.00 X 0 0 0 Charles McKinney 6.00 0.00 X 0 0 0 Russ Spittler 5.00 0.00 X 0 0 0 Gilberto Velez 2.00 0.00 X 0 0 0 Neal Stenzel 0.00 0.00 X 0 0 0 Mark Sterns 0.00 0.00 X 0 0 0 Daniel DeLeon 0.00 0.00 X 0 0 0 Holly Moore 0.00 0.00 X 0 0 0 Eko Nugroho 0.00 0.00 X 0 0 0 Matt Reardon 0.00 0.50 X 0 0 0 Roberta Potts 3.00 0.00 X 0 0 0 Mark Rutland 40.00 0.00 X 274892 0 82302 Michelle Finley 40.00 3.00 X 177143 0 44265 Marian Baumgardner 40.00 0.00 X 66991 0 19488 R Michael Carter 40.00 0.00 X 314162 0 19464 Hugh Ossie Mills 22.00 18.00 X 276463 0 2020 Timothy Philley 40.00 0.00 X 194572 0 7934 Ralph Fagin 40.00 0.00 X 161375 0 14545 Scott Sutton 40.00 0.00 X 566734 0 17719 Steve Greene 40.00 0.00 X 138313 0 13678 Nancy Brainard 40.00 0.00 X 134130 0 20821 Debra Sowell 40.00 0.00 X 126472 0 10527 Scott Higgins 40.00 0.00 X 123318 0 13246 2554565 0 266009 15 0 1 0 KeyLipper A Joint Venture 5415 S 125th East Ave Ste 201 Tulsa OK 74146 Construction Services 7239049 Sodexo Incorporated 9801 Washingtonian Blvd Gaithersburg MD 20878 Food and Work Services 6458508 Key Construction Oklahoma LLC 5415 S 125th East Ave Ste 201 Tulsa OK 74146 Construction Services 802531 Western Waterproofing Co Inc 1535 E 6th St Tulsa OK 74120 Building Repairs 638971 Quest Elevator Inc 2488 E 81st StSte 365 Tulsa OK 74137 Elevator Service & Repair 625608 25 2801 83176 836833 1916923 20633882 20667 23473615 Tuition 611600 60187897 60187897 Auxiliary Services 541900 21376281 20334706 1041575 Fees 611600 2523592 2523592 Other Program Services 900099 110587 81787 28800 84198357 1036312 1036312 35487 35487 8966704 9620784 -654080 -654080 -654080 3954950 400 3773317 0 181633 400 182033 182033 14296 83176 52255 -37959 -37959 Miscellaneous Income 611600 3710036 3674391 35645 3710036 111943801 86802373 451940 1215873 150348 150348 27806128 27806128 54166 54166 1782926 543724 959638 279564 56898 43496 12220 1182 30974767 23769883 6522036 682848 4975302 3605785 1349030 20487 1946307 1466427 423039 56841 398989 398989 120142 120142 43269 43269 22619 22619 5661414 2951442 2159216 550756 1514146 997872 242813 273461 3101325 1277383 1769775 54167 416882 293419 115347 8116 17189483 12361339 4828144 2835166 2532334 149184 153648 229834 140930 73260 15644 320933 320933 193615 128044 65571 3613414 1688547 1924867 901135 120217 780918 Cost of Food Sales 5046570 5046570 Student Aid Program Cos 788588 788588 Memberships 287156 223327 60670 3159 Miscellaneous Expense 273161 47121 226040 177592 164415 13177 110882275 86073461 22600101 2208713 35511834 30793306 790418 0 327106 986125 2815927 1927976 23543683 23120612 3406442 3489303 315269577 202281548 106955693 112988029 11214322 12482921 4020533 4022563 188585958 189810835 8139438 8596964 3264662 2924996 2659 20059539 20203025 2153584 1880452 33617223 33608096 X 79370936 86787970 35481940 28924236 40115859 40490533 154968735 156202739 188585958 189810835 1061526 172479 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10500 1413666 X X X 0 0 1 X 40115858 131132 2306498 849494 1213461 0 40490533 39770476 202339 2016763 756991 1089675 27054 40115858 39458381 231148 1771664 857147 833570 39770476 39188784 198670 1759563 857984 830652 39458381 37951282 1179191 1743891 857406 828174 39188784 0.00370 0.99630 0.00000 0 1 1 2815144 1024941 3840085 100248295 123346281 142863954 80730622 28431325 39847122 46527246 21751201 19556469 12890348 6666121 112988029 Obligations under split-interest agreements 1880452 1880452 X Part III, Line 4: Included in other assets the University maintains a rock and mineral colection located on campus. Educational tours are available to schools, community groups, and individuals. Part IV, Line 2b: The university maintains custodial liability accounts for several student activity clubs. Description of Intended Use of Endowment Funds: Part V, Line 4: Earnings of the endowment funds are restricted to: College of Business - $304,679 College of Theology - $2,325,754 College of Education - $599,693 College of Arts and Sciences - $1,307,651 College of Nursing - $21,651,979 Scholarships - $10,011,243 General Activities of the University - $4,289,534 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: ORU is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, except to the extent of unrelated business taxable income as defined by the Internal Revenue Code. Such taxable income has not been significant. Continued compliance with applicable tax regulations affords ORU the opportunity to maintain its tax-exempt status. However, events or interpretations of such regulations could result in contingent tax obligations. Management evaluated ORU's tax positions and concluded that ORU had taken no uncertain tax positions that require adjustment to or disclosure in the financial statements. Generally, ORU is no longer subject to examinations by the federal, state or local tax authorities for tax years before the fiscal year ending April 30, 2010. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Explanation of Nondiscriminatory Policy Publication Schedule E, Part I, Line 3 The University publishes its racially nondiscriminatory policy in the student admissions application, University catalog, and other recruiting brochures and media. Explanation of Government Financial Assistance Schedule E, Part I, Line 6 Oral Roberts University participates in the following US Department of Education student financial aid programs: Federal Perkins Loans, Federal Work Study, Federal SEOG Grants, Federal PELL Grants, and Federal Direct Loans. The University also receives federal grant funds from the National Science Foundation and the Health Resources and Services Administration and state grant funds from the Oklahoma State Regents for Higher Education. 1 East Asia and the Pacific - 0 1 Program Services Instruction 8705 East Asia and the Pacific - 0 0 Program Service Public Service 134441 Central America and the Caribbean - 0 0 Program Services Public Service 156414 Europe (Including Iceland & Greenland) - 0 0 Program Services Public Service 57154 South America - Argentina, Bolivia, 0 0 Program Services Public Services 70957 South Asia - Afghanistan, Bangladesh, 0 0 Program Services Public Service 55537 Sub-Saharan Africa - Angola, 0 0 Program Services Public Service 254214 North America - Canada and Mexico, but 0 0 Program Services Public Service 13699 Middle East and North Africa 0 0 Program Services Public Service 2696 Russia & the Newly Independent States 0 0 Program Services Public Service 39259 0 1 0 0 0 1 751121 41955 793076 South America Orphanage equipment 11426 Wire Europe (Including Iceland & Greenland) Church supplies & repairs 9250 Wire East Asia and the Pacific Food & bible distribution 8690 Wire Middle East and North Africa Water cistern 5500 Wire 4 0 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: The ORU Mission's Committee meets and approves of the project with the above selected criteria and numbers them to their urgency of completion. A Mission's Project Proposal is submitted when funds have been collected to disburse the pledged amount to the mission's project designated. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Foreign expenditures are based on travel expense reports and international credit card transactions. X X X X X X X 1 BBS & Associates 130 Springside Dr Ste 200 Akron OH 443334543 Fundraising consulting 0 7353527 43269 7310258 7353527 43269 7310258 AL AZ AR CA CO CT FL GA HI IL KS KY LA ME MA MI MN MS MO NH NJ NM NY NC ND OK OR PA RI SC TN UT VA WA WV WI Homecoming Banquet 97472 83176 14296 287 41567 3000 7401 97472 83176 14296 287 41567 3000 7401 52255 -37959 1 Tulsa Metro Chamber Two West Second St Ste 150 Tulsa OK 74103 730488250 501 (c) 6 26000 Community Participation Tulsa Area United Way PO Box 1859 Tulsa OK 74101 730580283 501 (c) 3 10000 Community Campaign Convoy of Hope 330 S Patterson Ave Springfield MO 65805 680051386 501 (c) 3 7000 Community Campaign Open Arms International 5765 SW Hewett Blvd Portland OR 97221 931060919 501 (c) 3 6232 Orphanage Expansion 3 1 Scholarships/Fellowships 2459 27806128 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The University makes occasional donations to charitable organizations which are not monitored beyond the original grant determination process. X X X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 Mark Rutland 196820 0 0 0 78072 0 0 0 82302 0 357194 0 0 0 Michelle Finley 175019 0 0 0 2124 0 4178 0 40087 0 221408 0 0 0 R Michael Carter 229538 0 82500 0 2124 0 4534 0 14930 0 333626 0 0 0 Hugh Ossie Mills 251969 0 21422 0 3072 0 1664 0 356 0 278483 0 0 0 Timothy Philley 191248 0 0 0 3324 0 1735 0 6199 0 202506 0 0 0 Ralph Fagin 159251 0 0 0 2124 0 3220 0 11325 0 175920 0 0 0 Scott Sutton 449334 0 115000 0 2400 0 0 0 17719 0 584453 0 0 0 Steve Greene 138313 0 0 0 0 0 0 0 13678 0 151991 0 0 0 Nancy Brainard 132006 0 0 0 2124 0 2731 0 18090 0 154951 0 0 0 Part I, Line 1a Airfare in the amount of $5,160 was provided as a taxable benefit for the family of Head Basketball Coach Scott Sutton. Airfare totalling $4,009 was provided to companions of trustees as a nontaxable benefit. Inclusion of taxable fringe for cost of Championship Ring ($159) incurred tax of $57.13 paid by employer for Associate Athletic Director of Marketing Scott Higgins. Inclusion of taxable fringe ($1,936) for on-campus eating facility incurred tax of $696 paid by employer for Vice-President Nancy Brainard. Inclusion of taxable fringe ($3,539) for on-campus eating facility incurred tax of $1,273 paid by employer for Dean Steve Greene. President Mark Rutland received a nontaxable ministerial housing allowance of $75,006. Vice President Hugh O. Mills received a noncash taxable housing benefit of $11,400 and a taxable cash stipend of $20,286 for business travel usage. Country club dues of were paid on behalf of athletic director Michael Carter and basketball coach Scott Sutton in the amount of $8,144 each. $824 for Michael Carter and $1,498 for Scott Sutton were reported as taxable benefits for personal use of the country club. Discounted Tuition Including Room/Board per University Policy 36536 Tuition & Room/Board Alison Rutland Family member of Mark Rutland, President 56899 Compensation 0 Form 990, Part VI, Section B, line 11 It is the policy of Oral Roberts University that the Finance Committee will be responsible for the initial review of the Internal Revenue Service Form 990 that is to be filed on behalf of the Organization. Upon approval of the Finance Committee, the Form 990 shall be presented to the Board of Trustees along with a recommendation from the Finance Committee Chair for Board approval of the Form 990 for filing with the IRS. A Board resolution is not required in order for the Form 990 to be filed, provided that the Boards approval of the Form 990 for filing is in accordance with the requirements for action by the Board and is otherwise recoreded in the minutes of the Organization. Trustees may receive the Form 990 as hard copies (mailed or hand-delivered) or electronic files (sent via e-mail). Form 990, Part VI, Section B, line 12c Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a conflict of interest disclosure statement. To ensure the Corporation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: (a) Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining (b) Whether partnerships, joint ventures, and arrangements with management foundations conform to the Corporations's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Form 990, Part VI, Section B, line 15 (1) The compensation of an individual employed in a position of Executive, Officer, or Key Employee is reviewed and approved by the Board of Trustees or its designated committee (Compensation/Human Relations). Persons with conflicts of interest with respect to the compensation arrangement at issue shall not be involved in the compensation review and approval process. (2) The review and approval of compensation of the individual employed in the position of Executive, Officer, or Key Employee shall be based upon data of comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. (3) There shall be contemporaneous documentation and recordkeeping with respect to the review and approval of compensation paid to individuals employed in positions of Executive, Officer, or Key Employee. Form 990, Part VI, Section C, line 19 Governing documents, policies, and financial statements are made available on the University's website. Form 990, Part XII, Line 2c: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. Oral Roberts Early Learning Center 7777 S Lewis Ave Tulsa OK 74171 731274772 Daycare OK 501(c)(3) Line 6 0 Oral Roberts Univ Alumni Foundation 7777 S Lewis Ave Tulsa OK 74171 731346361 Promote Alumni Relations for ORU OK 501(c)(3) Line 7 0 ORU Golden Eagle Club 7777 S Lewis Ave Tulsa OK 74171 237164698 Support University Athletics OK 501(c)(3) Line 9 0 Oral Roberts University eAcademy 7777 S Lewis Ave tulsa OK 74171 208195686 Online Christian Education OK 501(c)(3) Line 6 0 Oral Roberts University Educational Fellowship 7777 S Lewis Ave Tulsa OK 74171 731310793 Christian School Networking OK 501(c)(3) Line 9 0 Tower Realty Group Inc 7777 S Lewis Ave Tulsa OK 74171 731520958 Property Managment OK C 1.00000 0 University Broadcasting Inc 7777 S Lewis Ave Tulsa OK 74171 731493165 TV Broadcasting OK C 399390 1.00000 0 August Promotions Inc 7777 S Lewis Ave Tulsa OK 74171 731507872 Event Promoter OK C 1.00000 0 Mabee Center Productions Inc 7777 S Lewis Ave Tulsa OK 74171 731507871 Service OK C 1.00000 0 Golden Eagle Communications 7777 S Lewis Ave Tulsa OK 74171 731507869 Service OK C 1.00000 0 ORM Services Inc 7777 S Lewis Ave Tulsa OK 74171 731477340 Management Services OK C 1.00000 0 1 0 1 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0 0 ORU Golden Eagle Club C 441500 FMV ORU Golden Eagle Club N 123378 FMV ORU Alumni Foundation C 395333 FMV ORU Alumni Foundation K 25000 FMV University Broadcasting Inc A 23043 FMV University Broadcasting Inc K 187896 FMV University Broadcasting Inc L 193615 FMV