MID-AMERICA NAZARENE UNIVERSITY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- MID-AMERICA NAZARENE UNIVERSITY (EIN 48-0730814)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-15
- IRS object ID
- 201321359349304882
- Schema version
- 2011v1.5
- 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 E
- Schedule F
- Schedule I
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-15T13:16:53-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480730814 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mid-America Nazarene University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MID- | NameControl |
| Phone | 9137823750 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Kevin Gilmore | Name |
| Title | VP of Finance/CFO | Title |
| Phone | 9137823750 | Phone |
| Date Signed | 2013-05-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dave Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Dr David Spittal | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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) |
|---|---|---|
| Gross Receipts | 45433747 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.mnu.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1966 | YearFormation |
| State Legal Domicile | KS | StateLegalDomicile |
| Activity Or Mission Description | The MNU mission statement: To educate and inspire servant leaders. The MNU vision statement: To be a premier Christian university with global impact. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 33 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 31 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1054 | TotalNbrEmployees |
| Total Nbr Volunteers | 31 | TotalNbrVolunteers |
| Total Gross UBI | 72206 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 66173 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5493177 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 12710022 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 30768942 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 31987205 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -16393 | InvestmentIncomePriorYear |
| Investment Income Current Year | 16233 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1469022 | OtherRevenuePriorYear |
| Other Revenue Current Year | 494351 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 37714748 | TotalRevenuePriorYear |
| Total Revenue Current Year | 45207811 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9192437 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 8856298 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 17546589 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 18267265 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1200332 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 10645571 | OtherExpensePriorYear |
| Other Expenses Current Year | 13450011 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 37384597 | TotalExpensesPriorYear |
| Total Expenses Current Year | 40573574 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 330151 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 4634237 | RevenuesLessExpensesCY |
| Total Assets BOY | 51388580 | TotalAssetsBOY |
| Total Assets EOY | 44052411 | TotalAssetsEOY |
| Total Liabilities BOY | 28109104 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 23279337 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 23279476 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 20773074 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Mid-America Nazarene University is a comprehensive liberal arts university offering undergraduate and selected professional and graduate degrees, and is committed to serving the church and its global mission. The University is a Christian community in the Wesleyan-Holiness tradition, and Mid-America Nazarene University seeks to transform its students through intellectual, spiritual, and personal development for a life of service to God, the Church, the nation, and the world. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 35713637 | Expense |
| Grants | 8856298 | Grants |
| Revenue | 31987205 | Revenue |
| Description | Mid-America Nazarene University (MNU), a liberal arts university sponsored by the Church of the Nazarene, provides a nurturing environment where students gain broad-based knowledge and skills that will serve them professionally and personally throughout their lives. The MNU experience is one that provides students with Christ-centered educational opportunities that teach real-world learning through pioneering programs that prepare them to be servant leaders and encourages them to discover their purpose, values, and direction.Founded in 1966, MidAmerica is located in Olathe, Kansas, a suburban community just 20 miles south of Kansas City. Total enrollment for fall, 2011, was 1,811 students. The four largest undergraduate programs are:Nursing - 294Management and Human Relations - 234Business Administration - 159Elementary Education - 105The University offers undergraduate academic majors in 36 areas; degree-completion programs in business, nursing, and public administration; and graduate degrees in education, nursing, business, and counseling. Students may apply to study abroad through MNU Europe, located in Busingen, Germany.A variety of special interest clubs, traveling music groups, band, concert choir, student government, and outreach groups are available. The University provides intercollegiate competition in football, volleyball, softball, baseball, men's and women's basketball and soccer. Chapel services provide an emphasis on spiritual formation, and revivals foster spiritual vitality on campus. | Description |
| Total Program Service Expense | 35713637 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 98 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1054 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 33 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 31 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | KS | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kevin Gilmore | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9137823750 | TelephoneNumber |
Address US AddressUS
| 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) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (38 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Dr David J Spittal | ||||||
| President (Current) | 40.00 | X | X | 0 | 0 | 0 |
| Dr Jim Diehl | ||||||
| President (Jul11 - Jan12) | 40.00 | X | X | 39963 | 0 | 6000 |
| Dr Larry McIntire | ||||||
| Chair | 1.00 | X | X | 0 | 0 | 0 |
| Rev Michael G Palmer | ||||||
| Vice Chair | 1.00 | X | X | 0 | 0 | 0 |
| Mr Keith Cox | ||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 |
| Mrs Terri Comfort | ||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 |
| Rev Joel Atwell | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Donald H Bell Sr | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Rev Daniel W Cole | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Merrill R Conant | ||||||
| Lay Member of the Exec Committee | 1.00 | X | 0 | 0 | 0 | |
| Mr Chad Cook | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr D Ray Cook | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mr John Dahl | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Rev Bryan Davis | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr OE Dement | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Jim Dillow | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mr Craig M Doane | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mr Jeff Eichorn | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mrs Karen Frye | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mr Darrel E Johnson | ||||||
| Lay Member of the Exec Committee | 1.00 | X | 0 | 0 | 0 | |
| Dr James M Kraemer | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Rev Michael Lynch | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Rev Wes Meisner | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Rev Garey A Miller | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Rev Fred Morrison | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mr Eldon J Meyers | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Edmond P Nash | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Rick Power | ||||||
| Ministerial Member of Exec Committee | 1.00 | X | 0 | 0 | 0 | |
| Rev Phil Rhoades | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dr Jeren Rowell | ||||||
| Ministerial Member of Exec Committee | 1.00 | X | 0 | 0 | 0 | |
| Rev Rod Thelander | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Rev Fred Toomey | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mrs Julie C Transmeier | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mrs Cathy Veach | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Mr Jon North | ||||||
| VP of University Advancement | 40.00 | X | 119579 | 0 | 886 | |
| Dr Stephen Ragan | ||||||
| VP of Academic Affairs | 40.00 | X | 95084 | 0 | 8444 | |
| Dr Randy Beckum | ||||||
| Exec Dir of Spiritual Development | 40.00 | X | 34692 | 0 | 83477 | |
| Mr Kevin P Gilmore | ||||||
| VP of Finance | 40.00 | X | 102454 | 0 | 22105 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 391772 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 120912 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Pioneer College Caterers Inc | |||||
| 2030 E College Way | Olathe | KS | 66062 | Food Services | 1094477 |
| Southwest Plains Regional Service Center | |||||
| PO Box 1010 | Sublette | KS | 67877 | Educational Services | 475719 |
| ARG Contracting LLC | |||||
| 1340 W 149th St | Olathe | KS | 66061 | Repairs/Construction | 467396 |
| Precision Printing | |||||
| 15025 West 114th Terrace | Lenexa | KS | 66215 | Printing | 221603 |
| Stamats Inc | |||||
| PO Box 1888 | Cedar Rapids | IA | 52406 | Consulting Services | 213114 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 9 | NumberOfContractorsGT100K |
| Related Organizations | 2914613 | RelatedOrganizations |
| Government Grants | 1896664 | GovernmentGrants |
| All Other Contributions | 7898745 | AllOtherContributions |
| Noncash Contributions | 21238 | NoncashContributions |
| Total Contributions | 12710022 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Student Tuition Revenu | 611600 | 27417064 | 27417064 |
| Resident Hall | 611710 | 2176885 | 2176885 |
| Food Service | 611710 | 1700320 | 1700320 |
| Book Store | 611710 | 199489 | 199489 |
| Athletic Revenue | 611710 | 30519 | 30519 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 462928 | TotalRevenueColumn |
| Related Or Exempt Function Income | 462928 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 31987205 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16233 | TotalRevenueColumn |
| Exclusion | $16,233 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12276 | TotalRevenueColumn |
| Exclusion | $12,276 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 434898 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 225936 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 208962 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 208962 | TotalRevenueColumn |
| Unrelated Business Revenue | 58456 | UnrelatedBusinessRevenue |
| Exclusion | $150,506 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Advertising | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 18436 | TotalRevenueColumn |
| Unrelated Business Revenue | 13750 | UnrelatedBusinessRevenue |
| Exclusion | $4,686 | ExclusionAmount |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 254677 | TotalRevenueColumn |
| Exclusion | $254,677 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 273113 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 45207811 | TotalRevenueColumn |
| Related Or Exempt Function Income | 31987205 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 72206 | UnrelatedBusinessRevenue |
| Exclusion | $438,378 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8510943 | Total |
| Program Services | 8510943 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 345355 | Total |
| Program Services | 345355 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 590514 | Total |
| Program Services | 97787 | ProgramServices |
| Management And General | 368667 | ManagementAndGeneral |
| Fundraising | 124060 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91237 | Total |
| Program Services | 83367 | ProgramServices |
| Management And General | 4329 | ManagementAndGeneral |
| Fundraising | 3541 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13927323 | Total |
| Program Services | 12725985 | ProgramServices |
| Management And General | 660811 | ManagementAndGeneral |
| Fundraising | 540527 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2638029 | Total |
| Program Services | 2330703 | ProgramServices |
| Management And General | 186679 | ManagementAndGeneral |
| Fundraising | 120647 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1020162 | Total |
| Program Services | 901315 | ProgramServices |
| Management And General | 72191 | ManagementAndGeneral |
| Fundraising | 46656 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71692 | Total |
| Management And General | 71692 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 220388 | Total |
| Management And General | 220388 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2092329 | Total |
| Program Services | 1918423 | ProgramServices |
| Management And General | 113655 | ManagementAndGeneral |
| Fundraising | 60251 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 468599 | Total |
| Program Services | 452420 | ProgramServices |
| Management And General | 9854 | ManagementAndGeneral |
| Fundraising | 6325 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 667111 | Total |
| Program Services | 588878 | ProgramServices |
| Management And General | 58131 | ManagementAndGeneral |
| Fundraising | 20102 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 458251 | Total |
| Program Services | 380016 | ProgramServices |
| Management And General | 47522 | ManagementAndGeneral |
| Fundraising | 30713 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1414345 | Total |
| Program Services | 1160636 | ProgramServices |
| Management And General | 224307 | ManagementAndGeneral |
| Fundraising | 29402 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1304075 | Total |
| Program Services | 1197919 | ProgramServices |
| Management And General | 47038 | ManagementAndGeneral |
| Fundraising | 59118 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44700 | Total |
| Program Services | 39493 | ProgramServices |
| Management And General | 3163 | ManagementAndGeneral |
| Fundraising | 2044 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1186444 | Total |
| Program Services | 709234 | ProgramServices |
| Management And General | 450480 | ManagementAndGeneral |
| Fundraising | 26730 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1519159 | Total |
| Program Services | 1295406 | ProgramServices |
| Management And General | 188310 | ManagementAndGeneral |
| Fundraising | 35443 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 183664 | Total |
| Program Services | 145345 | ProgramServices |
| Management And General | 35135 | ManagementAndGeneral |
| Fundraising | 3184 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Labor/Materials Expense | 870892 | 818569 | 41548 | 10775 |
| Printing | 432841 | 245601 | 151662 | 35578 |
| Equipment Expense | 337543 | 307663 | 28505 | 1375 |
| Supplies - Resale | 263772 | 263772 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1914206 | Total |
| Program Services | 1194807 | ProgramServices |
| Management And General | 675538 | ManagementAndGeneral |
| Fundraising | 43861 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40573574 | Total |
| Program Services | 35713637 | ProgramServices |
| Management And General | 3659605 | ManagementAndGeneral |
| Fundraising | 1200332 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1282162 | BOY |
| EOY | 2911802 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 351260 | BOY |
| EOY | 14212 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 225340 | BOY |
| EOY | 168620 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1107468 | BOY |
| EOY | 653071 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47633 | BOY |
| EOY | 44888 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47608 | BOY |
| EOY | 88785 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 58744379 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 25334470 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34136875 | BOY |
| EOY | 33409909 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3773342 | BOY |
| EOY | 3663948 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10416892 | BOY |
| EOY | 3097176 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51388580 | BOY |
| EOY | 44052411 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2218534 | BOY |
| EOY | 2588290 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1167936 | BOY |
| EOY | 1257342 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14660000 | BOY |
| EOY | 14155000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4515752 | BOY |
| EOY | 11567 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5546882 | BOY |
| EOY | 5267138 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28109104 | BOY |
| EOY | 23279337 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14559351 | BOY |
| EOY | 19578169 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1545786 | BOY |
| EOY | 760718 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7174339 | BOY |
| EOY | 434187 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23279476 | BOY |
| EOY | 20773074 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51388580 | BOY |
| EOY | 44052411 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 4634237 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -7140639 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 166420 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
Collection Used For Other CollectionUsedForOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used For Other Purposes | X | CollectionUsedForOtherPurposes |
| Description Of Other Purposes | Resale in future years | DescriptionOfOtherPurposes |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6926816 | BeginningOfYearBalance |
| Contributions | 381876 | Contributions |
| Investment Earnings Or Losses | 70608 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 281252 | GrantsOrScholarships |
| End Of Year Balance | 7098048 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6574342 | BeginningOfYearBalance |
| Contributions | 198353 | Contributions |
| Investment Earnings Or Losses | 873408 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 275332 | GrantsOrScholarships |
| Other Expenditures | 424879 | OtherExpenditures |
| Administrative Expenses | 19076 | AdministrativeExpenses |
| End Of Year Balance | 6926816 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6704046 | BeginningOfYearBalance |
| Contributions | 360069 | Contributions |
| Investment Earnings Or Losses | 505633 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 975096 | GrantsOrScholarships |
| Administrative Expenses | 20310 | AdministrativeExpenses |
| End Of Year Balance | 6574342 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6871784 | BeginningOfYearBalance |
| Contributions | 229862 | Contributions |
| Investment Earnings Or Losses | 25454 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 385300 | GrantsOrScholarships |
| Administrative Expenses | 37754 | AdministrativeExpenses |
| End Of Year Balance | 6704046 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.98700 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.01300 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1043851 | OtherCostOrOtherBasis |
| Book Value | 1043851 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 40522788 | OtherCostOrOtherBasis |
| Depreciation | 12249672 | Depreciation |
| Book Value | 28273116 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4296312 | OtherCostOrOtherBasis |
| Depreciation | 1421863 | Depreciation |
| Book Value | 2874449 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12791389 | OtherCostOrOtherBasis |
| Depreciation | 11662935 | Depreciation |
| Book Value | 1128454 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 90039 | OtherCostOrOtherBasis |
| Book Value | 90039 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 33409909 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Student Loan Receivables | Description |
| Book Value | 3663948 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 3663948 | TotalOfBookValueProgramRelated |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Bond Escrow Funds | 1706955 |
| Benefiical Interest in Trust | 719661 |
| Thomas Kinkade Paintings | 166420 |
| Unamortized Bond Fees | 504140 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 3097176 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Student Deposits | $93,419 |
| Refundable Loan Program | $2,673,719 |
| Note Payable to MNU Foundation | $2,500,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5267138 | TotalOfAmounts |
| Total Revenue | 45207811 | TotalRevenue |
| Total Expenses | 40573574 | TotalExpenses |
| Excess Or Deficit For Year | 4634237 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -59118 | NetUnrealizedGLOnInvestments |
| Other | -$7,081,521 | OtherAmount |
| Total Adjustments | -7140639 | TotalAdjustments |
| Excess Or Deficit Per FS | -2506402 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 36665315 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -59118 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 213300 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 159625 | OtherRevenues |
| Revenue Not Rptd F990 | 313807 | RevenueNotRptdF990 |
| Revenue Subtotal | 36351508 | RevenueSubtotal |
| Other Revenues Not Included | 8856303 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 8856303 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 45207811 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 31930571 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 213300 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 213300 | ExpensesNotRptdF990 |
| Expenses Subtotal | 31717271 | ExpensesSubtotal |
| Other Expenses Not Included | 8856303 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 8856303 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 40573574 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part III, Line 4: | The organization received Thomas Kinkade paintings and prints from a donor during the fiscal year ended 6/30/2008. This collection of artwork is and will be used for the viewing of the general public through public exhibition and for future investment purposes when it is sold at a later date. | |
| Part V, Line 4: | The endowment funds are held by MidAmerica Nazarene Foundation, a related tax exempt organization. Earnings from the endowment funds are to be used to fund the continuing operations of the university. | Description of Intended Use of Endowment Funds: |
| Part X: | The 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 statement of activities. As of June 30, 2012, 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 2008. | Description of Uncertain Tax Positions Under FIN 48: |
| Change in Trust Agreements 9,543. Change in Net Perkins Equity 150,082. Book adjustment for Foundation Net Assets -7,241,146. Total to Schedule D, Part XI, Line 8: -7,081,521. | Part XI, Line 8 - Other Adjustments: | |
| Change in Trust Agreements 9,543. Change in Net Perkins Equity 150,082. | Part XII, Line 2d - Other Adjustments: | |
| Tuition discounts 8,856,303. | Part XII, Line 4b - Other Adjustments: | |
| Tuition discounts 8,856,303. | Part XIII, Line 4b - Other Adjustments: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | Mid-America Nazarene University publicizes its racial nondiscrimination policy in all university catalogs and brochures that are issued to the general public and students. The University also posts its policy on various bulletin boards across the campus. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The organization is involved in several grant programs administered by the Federal Government and State Government and also serves as the administrative conduit by which Title VI Federal Financial Aid is distributed to eligible students. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (9 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | Scholarships | 11300 |
| East Asia and the Pacific | 0 | 0 | Program Services | Scholarships | 36855 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Program Services | Scholarships | 105565 |
| North America | 0 | 0 | Program Services | Scholarships | 10578 |
| Russia & the Newly Independent States | 0 | 0 | Program Services | Scholarships | 12000 |
| South America | 0 | 0 | Program Services | Scholarships | 61881 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Scholarships | 84126 |
| Middle East and North Africa | 0 | 0 | Program Services | Scholarships | 23050 |
| Europe (Including Iceland & Greenland) | 0 | 8 | Program Services | Study Abroad | 79477 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 8 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 8 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 345355 | SubtotalAmountSpent |
| Cont Amount Spent | 79477 | ContAmountSpent |
| Total Amount Spent | 424832 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS (8 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|---|
| Scholarships | Central America and the Caribbean | 5 | 12300 | Wire |
| Scholarships | East Asia and the Pacific | 3 | 8200 | Wire |
| Scholarships | Europe (Including Iceland & Greenland) | 14 | 115761 | Wire |
| Scholarships | North America | 3 | 10578 | Wire |
| Scholarships | Russia & the Newly Independent States | 1 | 12000 | Wire |
| Scholarships | South America | 10 | 93636 | Wire |
| Scholarships | Sub-Saharan Africa | 8 | 84426 | Wire |
| Scholarships | Middle East and North Africa | 1 | 23050 | Wire |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants Outside the U.S.: | Identifier |
| Explanation | Schedule F, Part I, Line 2: Scholarships and awards that are determined by participation in a program or eligibility requirements (Perkins & SEOG) are evaluated at the start of a program and, as in the case of ROTC, monitored for continued participation in the program. ROTC participants are monitored by outside sources and MNU would be notified in the event the participant is no longer eligible. Perkins, SEOG and other similar grants/awards require limits on the student's expected family contributions, require no prior defaults on student loans and require certain funding gaps. Each year the eligibility requirements are reviewed prior to the award year and awarded accordingly. Tuition remission is dependent upon eligibility and date of hire per employee. Awards based on Nazarene Church support or parent's church service are determined and applied accordingly. Eligibility is evaluated each award year. Departmental awards are made by an instructional division or coach and eligibility is determined by that department. Donor restricted scholarships are awarded in accordance with the wishes of the donor. Students must complete an application, meet all the stipulations, and/or be actively pursuing the restricted course of study. GPA or ACT scores (depending on award year and citizenship) are used to determine matrix awards along with family expected contribution and whether the student is on or off campus. Matrix scholarships are monitored each semester through a process between the registrar's office (providing GPA) and student financial aid (matching GPA with matrix award). | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Scholarships and Fellowships | TypeOfGrant |
| Number Of Recipients | 1002 | NumberOfRecipients |
| Amount Of Cash Grant | 8510942 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Scholarships and awards that are determined by participation in a program or eligibility requirements (Perkins & SEOG) are evaluated at the start of a program and, as in the case of ROTC, monitored for continued participation in the program. ROTC participants are monitored by outside sources and MNU would be notified in the event the participant is no longer eligible. Perkins, SEOG and other similar grants/awards require limits on the student's expected family contributions, require no prior defaults on student loans and require certain funding gaps. Each year the eligibility requirements are reviewed prior to the award year and awarded accordingly. Tuition remission is dependent upon eligibility and date of hire per employee. Awards based on Nazarene Church support or parent's church service are determined and applied accordingly. Eligibility is evaluated each award year. Departmental awards are made by an instructional division or coach and eligibility is determined by that department. Donor restricted scholarships are awarded in accordance with the wishes of the donor. Students must complete an application, meet all the stipulations, and/or be actively pursuing the restricted course of study. GPA or ACT scores (depending on award year and citizenship) are used to determine matrix awards along with family expected contribution and whether the student is on or off campus. Matrix scholarships are monitored each semester through a process between the registrar's office (providing GPA) and student financial aid (matching GPA with matrix award). | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| Kansas Independent College Finance Authority | |||||||
| 481233911 | 48526HLW4 | 2005-06-30 | 3932663 | Land Improvements | 0 | 0 | 0 |
| Kansas Independent College Finance Authority | |||||||
| 481233911 | 48526HSJ6 | 2008-06-26 | 5595000 | Educational Facility | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Capitalized InterestCapitalizedInterest | Other Spent ProceedsOtherSpentProceeds |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 775000 | 4087893 | 317413 | 78573 | 3691907 | 2005 | 0 | 0 | 1 | 1 | ||
| 545000 | 5930082 | 495084 | 111900 | 1750314 | 2008 | 1 | 0 | 1 | 1 | 3210 | 3569574 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 1 |
| 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | 1 |
| 0 | 0 | 0 | 0 | 0 | 1 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 135377 | AmountOfGrant |
| Type Of Assistance | Scholarships | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| William Morrison | |||
| Brother of Rev Fred Morrison, Trustee | 51365 | Compensation | 0 |
| Florence Beckum | |||
| Spouse of Randy Beckum, Exec Dir of Spiritual Development | 39872 | Compensation | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | Dr. D Ray Cook & Mr. Chad - Family relationship | |
| Form 990, Part VI, Section B, line 11 | The University's controller gathers and provides an independent accounting firm with information to prepare the Form 990. The independent accounting firm prepares and reviews the Form 990. The independent accounting firm then provides the organization's officers a draft of the Form 990 and allows time for comments and approval. After approval, the Form 990 is submitted via email to all voting members of the University's governing board along with a response time for questions and comments. Any and all issues are resolved and then the completed Form 990 is filed with the Internal Revenue Service. | |
| Form 990, Part VI, Section B, line 12c | All trustees, MidAmerica Nazarene University Foundation trustees, and administrative officers of the University (members of the President's Cabinet) must disclose annually in writing any conflict of interest, or potential conflict of interest. If a circumstance should arise where it may be in the best interest of the University to engage in a transaction despite the conflict of interest, after disclosure of the conflict of interest, the individual with whom the conflict of interest is present must abstain from any discussion or deliberation concerning such matter (unless the Board of Trustees or administration requests information or interpretation for special reasons). Record of such individual's withdrawal from participation in the discussion, deliberation, and decision on the matter should be noted in any minutes of the session at which such matter is considered. Should a potential conflict of interest matter require an executive committee or board vote to resolve, those concerned shall not be present at the time of the vote. If a trustee, MidAmerica Nazarene University Foundation trustee, or administrative officer is uncertain whether to list a particular relationship, the board chair and institutional legal counsel may need to be consulted. The board chair and legal counsel may elect to seek the judgment of the executive committee of the Board of Trustees before informing or consulting with the entire board within an executive session. Information shared or gathered as a result of such consultations (including information provided on the conflict of interest statement) shall be confidential except when the institution's best interests would be served by disclosure. Such disclosure will be made only after informing those concerned. The finance committee of the Board of Trustees will conduct periodic reviews of financial activities to ensure that the University is operating in a manner consistent with accomplishing the institution's non-profit purposes and that the University's operations do not result in private inurement or impermissible benefit to private interest. | |
| Form 990, Part VI, Section B, line 15 | The President and other executive administrators are employed with the approval of the Board of Trustees. The Board of Trustees determines their compensation based upon an analysis of comparable market rates and terms. The review and deliberation are documented in the board minutes. This process was last completed for the President during the tax year ended 6/30/12. No other officers received salary increases during the tax year ended 6/30/12. | |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. | |
| Form 990, Part VI, Line 1a | The Executive Committee includes the Chair of every standing committee. It exercises most of the powers of the Board when the Board is not in session, but they do not take final action on any major matters pertaining to the University's position statement and mission, the removal of a University officer or Trustee from office, or the encumbrance of substantive institutional assets, until appropriate committees recommend such action and the Board has voted. | Executive Committee |
| Part VII, Section A, Column B | The following persons worked the following average hours per week for the Mid-America Nazarene University Foundation, a related organization: Dr. David J Spittal 1.0 Dr. Jim Diehl 1.0 Mr. Jon North 1.0 Mr. Kevin P Gilmore 1.0 | Average hours per week for related organizations |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -59,118. Change in Trust Agreements 9,543. Change in Net Perkins Equity 150,082. Book adjustment for Foundation Net Assets -7,241,146. Total to Form 990, Part XI, Line 5: -7,140,639. | Changes in Net Assets or Fund Balances: |
| Form 990, Part VI, Line 14 | The organization is currently in the process of implementing a written document retention and destruction policy and will have one in place by the tax year ended 6/30/13. | Written Document Retention and Destruction Policy |
| Form 990, Part XI, Line 5 | For the tax year ended 6/30/12, the organization made an adjustment on its books changing how it accounted for the investment in and net assets of the MidAmerica Nazarene University Foundation. This resulted in a decrease of net assets on Part X, Line 33 for the current year. | Changes in Net Assets |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MidAmerica Nazarene University Foundation | BusinessNameLine1 |
Address US AddressUS
| 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) |
|---|---|---|
| EIN | 480996330 | EIN |
| Primary Activities | Support MNU | PrimaryActivities |
| Legal Domicile State | KS | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | 7 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mid-America Nazarene University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV (3 entries)
| Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity |
|---|---|---|---|
| Charitable Remainder Trust (1) | |||
| CRUT | KS | Mid-America Nazarene University | T |
| Irrevocable Trust (1) | |||
| Irrevocable Trust | KS | Mid-America Nazarene University | T |
| Perpetual Trust (1) | |||
| Perpetual Trust | KS | Mid-America Nazarene University | T |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |