2014-02-14T11:35:51-06:00 2013-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway STE 130 Lawrenceville GA 30043 990 2012-07-01 620497990 Trevecca Nazarene University TREV 6152481200 333 Murfreesboro Rd Nashville TN 37210 David B Caldwell 6152481200 2014-02-14 1 David C Moja P00747006 6785185301 2012 2015-11-30 17:44:51Z Dr Dan Boone 333 Murfreesboro Rd Nashville TN 37210 64983282 0 X www.trevecca.edu X 1935 TN Trevecca Nazarene University is a private, co-educational, Christian liberal arts university. 52 51 995 51 0 0 3913261 3537526 44170619 44665856 516628 1362293 -621 -5337 48599887 49560338 9238716 9875300 0 0 20161615 21816425 48000 32000 1391799 16361810 17219799 45810141 48943524 2789746 616814 92918995 93760389 33073834 30467648 59845161 63292741 X Trevecca Nazarene University is a private, coeducational, Christian liberal arts university. The university exists to carry out the educational mission of the church by means of academic programs that promote scholarship, critical reflection, thoughtful worship, and the preparation of students for lives of meaningful service in various careers. 0 0 28039746 9875300 34296361 Undergraduate Programs: Trevecca offers 53 undergraduate majors and 4 associate degree majors in 10 departments and 4 schools: Business, Education, Religion, and Arts and Sciences. Trevecca also offers degree-completion programs in criminal justice and information technology. 1127374 3245943 The Trevecca Physician Assistant (PA) Prorgram has been in existence since 1976, having graduated nearly 1,000 students to date. The program is 27 months in length and begins the third week of May each year. The first 15 months are didactic, and the last 12 months are clinical rotations with didactic education continuing at the end of each rotation in seminar format. Students are evaluated on knowledge base, skills, and attitude (professionalism) to be professionally competent and confident in using their skills in compassionate ministry. For the 2012 fall semester, total full-time enrollment was 88. 928312 3423923 The Management and Human Relations (MHR) accelerated degree-completion program is offered by the School of Business and Technology. With its focus on the key components of management, communications, human relations, and organizational behavior, the MHR program has a history of empowering adults to meet personal and professional goad. For the fall 2012 semester, total full-time enrollment was 163. 826774 1178699 Graduate Counseling: Fall 2012 total FTE was 200. 397905 1178699 Ed.D - Doctorate in Education: Fall 2012 total FTE was 107. 209723 1342231 MAT - Master in Arts of Teaching: Fall 2012 total FTE was 169. 1434402 3699629 31529834 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 1 0 0 0 1 123 0 1 995 1 0 0 0 0 0 1 1 0 0 0 0 X 52 51 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 TN X David Caldwell- Exec VP of Finance 6152481200 333 Murfreesboro Road Nashville TN 37210 Dan Boone 40.00 X X 74858 0 132130 Charles Davis Jr 1.00 X X 0 0 0 Dwight Gunter 1.00 X X 0 0 0 Dennis Moore 1.00 X X 0 0 0 Mark Barnes 1.00 X 0 0 0 Virginia Bauer 1.00 X 0 0 0 Mark Berry 1.00 X 0 0 0 Mike Blankenship 1.00 X 0 0 0 Lee Brumfield 1.00 X 0 0 0 Julette Carter 1.00 X 0 0 0 Steve Clayton 1.00 X 0 0 0 Tom Cook 1.00 X 0 0 0 Harry Curry 1.00 X 0 0 0 Keith Dance 1.00 X 0 0 0 Rev Greg Story 1.00 X 0 0 0 Tim Davis 1.00 X 0 0 0 Larry Dennis 1.00 X 0 0 0 Marquita Hicks 1.00 X 0 0 0 John Rees Dunn Jr 1.00 X 0 0 0 Edward Estep 1.00 X 0 0 0 Mary Foskey 1.00 X 0 0 0 E Kemp Higginbotham 1.00 X 0 0 0 Teresa Hodge 1.00 X 0 0 0 Orville Jenkins Jr 1.00 X 0 0 0 Larry Leonard 1.00 X 0 0 0 Greg Mason 1.00 X 0 0 0 Mike McAdory 1.00 X 0 0 0 Ronald McCormack 1.00 X 0 0 0 Bill McDaniel 1.00 X 0 0 0 Keith Megehee 1.00 X 0 0 0 Sam Michael 1.00 X 0 0 0 Jesse Middendorf 1.00 X 0 0 0 David Nixon 1.00 X 0 0 0 Wendel Nixon 1.00 X 0 0 0 Mark Patrick 1.00 X 0 0 0 John Paul 1.00 X 0 0 0 Jim Pulliam 1.00 X 0 0 0 Greg Rickey 1.00 X 0 0 0 Jamie Robinson 1.00 X 0 0 0 Roy Rogers 1.00 X 0 0 0 Andy Rutherford 1.00 X 0 0 0 Gerald Skinner 1.00 X 0 0 0 Don Smith 1.00 X 0 0 0 James Spear 1.00 X 0 0 0 James Taylor II 1.00 X 0 0 0 Rev Ron DeWitt 1.00 X 0 0 0 Phil Thrasher 1.00 X 0 0 0 Rev Doug Runyan 1.00 X 0 0 0 John Wampler 1.00 X 0 0 0 Sherman Waters 1.00 X 0 0 0 Eugene Wells 1.00 X 0 0 0 Rev Pascal Permis 1.00 X 0 0 0 Rev Edgar Diaz part year 1.00 X 0 0 0 Rev R Kevin Thomas part year 1.00 X 0 0 0 Dr Kevin Ulmet part year 1.00 X 0 0 0 David Caldwell 40.00 X 135323 0 18241 Stephen Harris 40.00 X 114828 0 8850 Kathy Baugher 40.00 X 102248 0 16542 James Agee 40.00 X 115995 0 15222 Carol Ann Maxson 40.00 X 111829 0 9451 Susan Lahey 40.00 X 104327 0 4220 759408 0 204656 11 0 1 0 Pioneer College Caterers Inc 303 Glenrose Avenue Nashville TN 37210 Student Food Services 1647111 Case Cleaning Company PO Box 171053 Nashville TN 37217 Specialty Cleaning/Recovery 1447974 Tree of Life Bookstores Inc 4601 S Western Avenue Marion IN 46953 Bookstore Services 1045615 American Constructors Inc PO Box 120129 Nashville TN 37212 Construction Management 1001712 The A Group 112 Westwood Place Ste 110 Brentwood TN 37027 Marketing/Advertising 448943 5 18125 1837789 1681612 33806 3537526 Tuition and Fees 611710 37844418 37844418 Auxiliary Enterprises 611710 5765397 5765397 Other Program Revenue 611710 1056041 1056041 44665856 1168509 1168509 15407807 193784 15407807 0 0 193784 193784 193784 9800 18125 15137 -5337 -5337 49560338 44665856 0 1356956 9875300 9875300 373583 373583 74791 74791 18005710 10243014 6882040 880656 669703 342645 297069 29989 1466500 711866 689707 64927 1226138 692546 476667 56925 42998 42998 87579 87579 32000 32000 124479 124479 479018 280723 190297 7998 677251 351460 315778 10013 1781463 619069 1034228 128166 737916 361579 376337 3401182 1666579 1734603 661013 448114 169604 43295 105157 66719 35532 2906 890349 436271 454078 3218131 1576884 1641247 289239 141727 147512 Food service 1393253 1393253 Instructional materials 998834 822574 176260 Tuition Remission 886000 886000 Equipment purchases 224621 110064 114557 1221316 503447 582945 134924 48943524 31529834 16021891 1391799 2339002 1791985 9067055 6642810 3718277 3481105 725979 555018 227923 200880 72837682 21269209 50298060 51568473 23590300 26869697 2566187 2211439 386212 438982 92918995 93760389 3587511 2691018 1167035 957715 22350985 20830000 1022158 5968303 4966757 33073834 30467648 X 38620181 40054847 8093854 9349809 13131126 13888085 59845161 63292741 92918995 93760389 X 616814 1757429 19471 1053866 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20113659 1178983 1761805 987614 22066833 19252452 840974 958229 937996 20113659 16415443 664942 3354211 1182144 19252452 14833827 1137604 908604 464592 16415443 17994200 964576 -3028862 830008 266079 14833827 0.08700 0.28370 0.62930 0 0 4681340 4681340 59303876 17667893 41635983 5401375 2532770 2868605 3451091 1068546 2382545 51568473 Deposits held in custody 326488 Refundable loan programs 1714934 Endowment held for others 620390 Derivative contract 1946772 Annuity liability 358173 4966757 X 43277636 1757429 19471 1069003 2845903 40431733 9128605 9128605 49560338 39927583 37835 37835 39889748 9053776 9053776 48943524 Description of Intended Use of Endowment Funds: Part V, Line 4: Trevecca Nazarene University's endowment exists mainly to provide scholarships for students. Secondarily, a small portion of the fund exists to provide funding to an endowed chair position in the religion department and another small portion supports the maintenance of the student center. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2013, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The University files information tax returns in the U.S. and various states. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2009. Part XI, Line 2d - Other Adjustments: Change in the value of derivatives 1,012,640. Change in the value of asset retirement obligation 41,226. Fundraising expense included on Part VIII, Line 8b 15,137. Part XI, Line 4b - Other Adjustments: Student scholarships netted with tuition revenue 9,053,776. Removal of related organization activity reported on consolidated statements 74,829. Part XII, Line 2d - Other Adjustments: Fundraising expense included on Part VIII, Line 8b 15,137. Removal of related organization activity reported on consolidated statements 22,698. Part XII, Line 4b - Other Adjustments: Student scholarships netted with tuition revenue 9,053,776. 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 Nondiscrimination policies are included in all materials available to the public. Explanation of Government Financial Assistance Schedule E, Part I, Line 6 The university receives governmental support to aid students needing educational assistance. X X X X X 1 Kent Dove 2910 E Olcott Blvd Bloomington IN 47401 Consulting 0 0 32000 -32000 32000 -32000 TN Trojan Boosters Golf Classic 12815 9970 2845 3274 300 Alumni Golf Classic 15110 8155 6955 10334 922 307 27925 18125 9800 13608 1222 307 15137 -5337 1 Student Scholarships & Financial Aid 1259 9875300 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Scholarship recipients are selected based on established merit and need-based criteria. The Financial Aid Director and Academic Department Heads work together to select institutional scholarship recipients. Qualifications for scholarships vary. All scholarships are monitored by the Financial Aid Department. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Dan Boone 72292 0 0 0 2566 0 32905 0 99225 0 206988 0 0 0 David Caldwell 129705 0 0 0 5618 0 6853 0 11388 0 153564 0 0 0 Part I, Line 1a A Section 107 minister's housing allowance was provided to the President and Provost. This benefit was treated as nontaxable compensation. A Facilities Board of the Metropolitan Government of Nashville Tennessee 620613016 2009-07-30 12590000 Consolidate two outstanding bond issues; add'l funding for building remodel 0 0 0 B Facilities Board of the Metropolitan Government of Nashville Tennessee 620613016 2010-12-22 10000000 Renovation project 0 0 0 A 1460000 12590000 12590000 2010 1 0 1 1 B 300000 10000000 837093 36842 9126065 2012 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 1 0 1 1 Suntrust Bank 20.000000000000 0 0 0 0 0 B 0 0 1 0 1 1 Suntrust Bank 20.000000000000 0 0 0 0 0 A 0 B 0 94616 Financial aid/scholarships Brent Tallman Family of Officer & Board Member 66061 W2 Employee 0 X 4 33806 FMV 0 1 0 Method for Determining Number of Contributions: Part I, Column (b): The number of contributors represents the number of contributions received. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and reviewed by the V.P. of Finance and Administration. The reviewed Form 990 is then forwarded to the Audit Committee prior to filing. Form 990, Part VI, Section B, line 12c Board members and employees shall be required to file on an annual basis a Disclosure and Compliance Statement disclosing their personal interest, direct or indirect, in any University transaction during the previous year and affirming that (i) the Employee has read Trevecca Nazarene University's Conflict of Interest Policy, (ii) the Employee will avoid participating in any University decision in which the Employee or any affiliate could be said to have any personal financial or other stake in the decision or where other outside influences could influence the Employee's independent judgment. Copies of all Disclosure and Compliance Statements are reviewed by the VP of Finance and kept as a matter of record in the Human Resources Department. If a conflict were to arise, the individual would abstain from voting. Form 990, Part VI, Section B, line 15 The President's compensation is reviewed by the Board's compensation committee in light of the annual compensation survey. The audit committee reviews the compensation of the other officers annually. They use compensation surveys to determine if pay is reasonable and in-line with similar organizations. This process is documented in the board/committee minutes upon approval. Form 990, Part VI, Section C, line 19 Trevecca Nazarene University makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Change in value of derivative contract 1,012,640. Change in value of asset retirment obligation 41,226. Weno Inc 333 Murfreesboro Rd Nashville TN 37210 261482110 Christian Broadcasting Services IN 501(c)(3) 11b II Trevecca Nazarene University 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0