2026-02-10T13:44:27+00:00 2025-05-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2024-06-01 741196134 Mid-America Christian University Inc MID- 4056913800 3500 SW 119th Street Oklahoma City OK 73170 PHIL GREENWALD PRESIDENT 4056913800 2026-02-10 true Andrew Gray P01517705 9727028262 2026-04-15 2024 2025-03-06 01:10:19Z PHIL GREENWALD 3500 SW 119th Street Oklahoma City OK 73170 48948243 false X WWW.MACU.EDU X 1953 OK MID-AMERICA CHRISTIAN UNIVERSITY PREPARES STUDENTS THROUGH A WESLEYAN PERSPECTIVE TO CREATE, COLLABORATE, AND INNOVATE TO SOLVE LOCAL AND GLOBAL PROBLEMS FOR THE GLORY OF GOD THROUGH JESUS CHRIST AND THE GOOD OF SOCIETY. 30 30 637 30 0 0 7643576 4798442 30088124 33090442 907241 673649 155359 38867 38794300 38601400 12506206 7671324 0 0 13450761 15320876 0 0 484831 12408186 13018199 38365153 36010399 429147 2591001 43399260 45366417 4614290 3801088 38784970 41565329 MID-AMERICA CHRISTIAN UNIVERSITY PREPARES STUDENTS THROUGH A WESLEYAN PERSPECTIVE TO CREATE, COLLABORATE, AND INNOVATE TO SOLVE LOCAL AND GLOBAL PROBLEMS FOR THE GLORY OF GOD THROUGH JESUS CHRIST AND THE GOOD OF SOCIETY. false false 27682707 7671324 33084201 INSTITUTION OF HIGHER EDUCATION TEACHING AND SERVING WITH BIBLICAL FOUNDATIONS THE UNIVERSITY EXISTS TO EQUIP STUDENTS TO GROW SPIRITUALLY AND INTELLECTUALLY. The University has experienced enrollment growth and has received support and approval to implement a Nursing program. 27682707 true true false true false false false false false true true false false false true true true false true false false false false false true false false false true true false false false false false false false false true false true false false false false false false false false false true 2107 0 true 637 true false false false false false true true false false false false false false X 30 30 false false false false false false false true true false false false false true true true true true true true false false OK X Dean Meadows 4056913800 3500 SW 119TH STREET OKLAHOMA CITY OK 73170 DR RANDALL SPENCE BOARD CHAIRPERSON 0.5 0.0 X X 0 0 0 REV TODD BRASCHLER BOARD VICE CHAIR 0.5 0.0 X X 0 0 0 STEVEN GOO BOARD SECRETARY 0.5 0.0 X X 0 0 0 AMY ALDEN TRUSTEE 0.5 0.0 X 0 0 0 CLARK JOLLEY TRUSTEE / ADJUNCT INSTRUCTOR 0.5 0.0 X 600 0 0 DAVID MCCUTCHEON TRUSTEE 0.5 0.0 X 0 0 0 DR DERROL DAWKINS TRUSTEE 0.5 0.0 X 0 0 0 DR ERIC ANTHONY JOSEPH TRUSTEE 0.5 0.0 X 0 0 0 DR JESSICA RIMMER TRUSTEE 0.5 0.0 X 0 0 0 DR LISA LEEPER TRUSTEE / ADJUNCT INSTRUCTOR 0.5 0.0 X 3000 0 0 DR SEAN O'BRIEN TRUSTEE 0.5 0.0 X 0 0 0 JUSTIN KOCH TRUSTEE 0.5 0.0 X 0 0 0 REV ANDREW REHBEIN TRUSTEE / ADJUNCT INSTRUCTOR 0.5 0.0 X 2000 0 0 REV BRIAN MARLETT TRUSTEE/ADJUNCT INSTRUCTOR 0.5 0.0 X 11000 0 0 REV CRYSTAL COLP TRUSTEE 0.5 0.0 X 0 0 0 REV DR RICHARD MANSFIELD TRUSTEE 0.5 0.0 X 0 0 0 REV ELI PAGEL TRUSTEE 0.5 0.0 X 0 0 0 REV JEFF STEWART TRUSTT 0.5 0.0 X 0 0 0 REV JIM CLARK TRUSTEE 0.5 0.0 X 0 0 0 REV LARRY SPEELMAN TRUSTEE 0.5 0.0 X 0 0 0 REV SARAH ZASKE TRUSTEE 0.5 0.0 X 0 0 0 REV THOM PRATT TRUSTEE / ADJUNCT INSTRUCTOR 0.5 0.0 X 0 0 0 REV TODD WATSON TRUSTEE 0.5 0.0 X 0 0 0 RON WHITTON TRUSTEE 0.5 0.0 X 0 0 0 ROSANNA LUCEROTORREZ TRUSTEE 0.5 0.0 X 0 0 0 SCOTT DUNCAN TRUSTEE 0.5 0.0 X 0 0 0 SCOTT STATON TRUSTEE 0.5 0.0 X 0 0 0 STEVE COTTOM TRUSTEE 0.5 0.0 X 0 0 0 STEVE FOSKIN TRUSTEE 0.5 0.0 X 0 0 0 STUART GRAHAM TRUSTEE 0.5 0.0 X 0 0 0 DEAN MEADOWS VP / CFO 50.0 0.0 X 121930 0 11428 DR PHIL GREENWALD PRESIDENT 50.0 0.0 X 202746 0 95791 DR BOBBIE SPURGEON-HARRIS EXEC. VICE PRESIDENT 50.0 0.0 X 139877 0 20340 DR DAN FISHER VP ADVANCEMENT 50.0 0.0 X 111844 0 11467 DR SHARON LEASE VP ACADEMIC AFFAIRS 50.0 0.0 X 126200 0 7058 JENNIFER RANDALL ASST VP ENROLLMENT 50.0 0.0 X 104413 0 15660 JODY ALLEN COO / CIO 50.0 0.0 X 111000 0 35098 934610 0 196842 9 false true false Pioneer College Caterers 303 Glenrose Avenue Nashville TN 37210 Food Service 944187 Musco Sports Lighting LLC 100 1st Avenue West Oskaloosa IA 52577 Athletic Field Lights 490000 OnDemand Restaurant Services LLC 8117 N Classen Blvd Suite E Oklahoma City OK 73114 AC/Heating Services 391884 Lasco Acoustics and Drywall 15000 Bristol Park Blvd Oklahoma City OK 73013 Construction 241597 Bryan's Flooring LLC 3935 W Reno Oklahoma City OK 73107 Construction 190406 8 25000 778394 3995048 1201450 4798442 TUITION AND FEES 611710 30108526 30108526 AUXILIARY SERVICES 611710 2981916 2981916 0 0 0 0 33090442 647311 647311 30475 30475 39633 39633 0 39633 39633 10309332 26338 10309332 0 26338 26338 26338 6050 25000 31050 -25000 -25000 220 6461 -6241 -6241 0 0 0 0 0 38601400 33084201 0 718757 7671324 7671324 431494 305381 118771 7342 12784056 9051112 3515616 217328 413542 292788 113724 7030 776769 549953 213611 13205 915015 647831 251629 15555 22443 15889 6172 382 108938 77128 29958 1852 81500 57701 22413 1386 0 0 2213885 1567431 608818 37636 2138629 1514150 588122 36357 293083 207503 80598 4982 1186225 839847 326212 20166 1265906 896262 348124 21520 609549 431561 167626 10362 8073 5716 2220 137 122872 86993 33790 2089 2073639 1468137 570251 35251 346872 245585 95390 5897 AUXILIARY SUPPORT 1216114 808442 383938 23734 BAD DEBT EXPENSE 858283 607664 236028 14591 FURNITURE AND EQUIPMENT 276001 195409 75900 4692 Bank Service and Credit Fees 112411 79587 30913 1911 83776 59313 23037 1426 36010399 27682707 7842861 484831 4442362 4506725 5665719 5482466 0 0 1833758 1993932 0 0 0 0 385 0 37932 33566 552254 574316 39550000 14453838 23478614 25096162 7118313 7484470 168136 131638 0 22421 22421 79366 40721 43399260 45366417 1086470 1366515 0 0 3465414 2389666 62406 44907 4614290 3801088 X 33344364 35707488 5440606 5857841 38784970 41565329 43399260 45366417 2591001 189358 0 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 81500 false false 81500 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Lobbying Activities consist of Obtaining A REPRESENTATIVE from MACU TO AID IN PLANNING AND IMPLEMENTING ALL LEGISLATIVE STRATEGIES TO ACCOMPLISH THE MACU INITIATIVE through meetings with legislators, ASSISTING IN THE PREPARATION OF SUPPORTING MATERIALS FOR THE INITIATIVE, AND SERVING AS LIASON TO FEDERAL AGENCIES RELEVANT TO THE INITIATIVE. Additional activities include writing and submitting federal grants, advocating on behalf of MACU in higher education matters, making 1 to 2 visits per year to capitol hill, and communication with legislators on a monthly basis to maintain awareness of issues and changes occurring at the federal level that may impact MACU. IN ADDITION, NO FEDERAL DOLLARS ARE TO BE USED FOR LOBBYING ACTIVITIES. 3916519 1354563 486724 45299 5712507 3576281 69604 289118 18484 3916519 3544543 65800 -19518 14544 3576281 2949740 1794310 22006 52082 1169431 3544543 2740758 181500 40026 12544 2949740 0.6454 0.3546 0.0 false false 1213817 1294865 2508682 29036670 9905210 19131460 5650618 3725330 1925288 2354030 823298 1530732 25096162 Federal Income Taxes LEASE PAYABLE 44907 44907 X 31336969 189358 37511 226869 31110100 7491300 7491300 38601400 28556610 37511 37511 28519099 7491300 7491300 36010399 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE INTENDED FOR USE IN FUNDING SCHOLARSHIPS AND LOANS TO STUDENTS OR FOR OPERATIONAL ACTIVITIES AS THE DONOR RESTRICTION DICTATES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of Goods Sold - 6461 Fundraising Expense - 31050 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarship - 7491300 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 6461 Fundraising Expense - 31050 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 7491300 true true false true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE SCHOOL'S RACIALLY NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE SCHOOL CATALOGUE AND IN ALL PUBLICATIONS ISSUED TO THE PUBLIC. IN ADDITION, THE MACU SEXUAL ASSAULT, HARASSMENT AND DISCRIMINATION POLICY (TITLE IX) CAN BE FOUND ON THE UNIVERSITY WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE UNIVERSITY RECEIVED FEDERAL COLLEGE WORK STUDY, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS, AND PELL GRANT FUNDS THAT ARE ALLOCATED FOR STUDENT BENEFIT TO AID STUDENTS THROUGH THOSE PROGRAMS. IMPACT AWARDS DINNER 31050 25000 6050 738 6600 18651 5061 0 0 31050 25000 6050 738 6600 18651 5061 31050 -25000 true Unfunded Scholarships 923 6498779 Book Funded Scholarships 231 1172545 Book Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS FOR SCHOLARSHIPS, FELLOWSHIPS AND STUDENT LOANS ARE MADE UPON FINANCIAL NEED AND THE ACADEMIC PROMISE OF STUDENTS APPLYING FOR FINANCIAL AID. ALL RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANTS OR ASSISTANCE MADE TO STUDENTS. X X true true X X X false false false false false false false true false DR PHIL GREENWALD PRESIDENT 200246 0 2500 0 0 0 26286 0 69505 0 298537 0 0 0 DR BOBBIE SPURGEON-HARRIS EXEC. VICE PRESIDENT 137170 0 2707 0 0 0 8894 0 11446 0 160217 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments Year-end bonus for the individuals listed were gross-up and the bonus was included as taxable wages to the employees. Dr. Bobbie Spurgeon-Harris: $2,707 Jody Allen $2,707 Dean Meadows $2,166 Dr. Sharon Lease $2,166 Dr. Dan Fisher $1,624 Jennifer Randall $1,624 Schedule J, Part I, Line 1a Housing allowance or residence for personal use PHIL GREENWALD: $48,0000 HOUSING ALLOWANCE NON-TAXABLE UNDER INTERNAL REVENUE CODE SECTION 107 [MINISTER OF THE GOSPEL]. THIS IS INCLUDED IN SCHEDULE J, PART II, COLUMN (D). Schedule J, Part I, Line 7 Non-fixed payments MERIT INCREASES OR BONUSES ARE DECIDED ANNUALLY AT THE TIME OF BUDGET PREPARATION. THE PRESIDENT DETERMINES TIMING AND AMOUNT IF THEY ARE GIVEN. ESTHER REHBEIN Family Member of Current Director 84635 COMPENSATION false Dawn Meadows Family Member of Key Employee 16873 Compensation false 1 1201450 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Real estate - Other - Farm 1 property was donated Form 990, Part VI, Line 11b Review of form 990 by governing body A COPY OF THE FORM 990 WAS SUBMITTED AND REVIEWED BY THE PRESIDENT AND WAS APPROVED BEFORE FILING THE RETURN. A PUBLIC DISCLOSURE COPY IS PROVIDED TO THE BOARD FOR REVIEW. A FULL VERSION OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD UPON REQUEST. Form 990, Part VI, Line 12c Conflict of interest policy THE GOVERNING BODY REQUIRES DISCLOSURE OF ANY CONFLICTS OF INTEREST THROUGH AN ANNUAL DISCLOSURE STATEMENT. WHEN A CONFLICT ARISES, THE BOARD MEMBER WITH THE CONFLICT MUST ABSTAIN FROM DELIBERATIONS AND VOTING ON DECISIONS REGARDING ANY TRANSACTION THAT RELATES TO THE CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official The CEO Evaluation Committee meets at least twice annually to review the performance of the President/CEO. At the October meeting, the Committee recommends the annual compensation for the President to the full independent Board of Trustees. The compensation determination includes a detailed review and analysis of the salary surveys of the Council for Christian Colleges and Universities (CCCU) and the College and University Professional Association for Human Resources (CUPA-HR). Upon approval, the President/CEO's compensation is effective June 1 of the following year. This occurred in October 2024 and will occur in October 2025. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President/CEO completes annual performance reviews for each member of the President's Cabinet. Salaries for these positions are reviewed and analyzed by looking at comparable positions in the salary surveys of the Council for Christian Colleges and Universities (CCCU) and the College and University Professional Association for Human Resources (CUPA-HR). The President approves the salaries of these positions in conjunction with the annual budget process. This occurred in March 2025 and will occur in March 2026. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AS APPROVED BY THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, LINE 1A DELEGATION OF BOARD AUTHORITY: THE BOARD MAY DELEGATE AUTHORITY TO ONE OR MORE COMMITTEES, WHICH MAY PERFORM DUTIES AND EXERCISE AUTHORITY AS MAY BE DIRECTED OR DELEGATED BY THE BOARD. EACH COMMITTEE SHALL REGULARLY REPORT TO THE BOARD COMMITTEES. THE COMMITTEE HAS THE POWER TO PERFORM DUTIES AS DELEGATED BY THE BOARD OF TRUSTEES.