2024-01-09T14:38:05-06:00 2023-05-31 FORVIS LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-06-01 741196134 Mid-America Christian University Inc % KIMBERLY BROCK MID- 4056913800 3500 SW 119th Street Oklahoma City OK 73170 DR BOBBIE SPURGEON-HARRIS President 4056913800 2023-12-18 true Phil Greenwald 999009999 Jeanette Verrelli P00742631 9727028262 2024-04-15 2 2022 2023-04-26 12:10:37Z PHIL GREENWALD 3500 SW 119TH STREET OKLAHOMA CITY OK 73170 41282794 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...(CONT'D ON SCH. 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VICE PRESIDENT 50.0 0.0 X 113429 0 24213 JODY ALLEN CIO & COO 50.0 0.0 X 99986 0 28203 DR JOHN FOZARD CHANCELLOR Start: 6/2022 50.0 0.0 X 69191 0 56603 DR LEON DESECOTTIER PROFESSOR 50.0 0.0 X 120434 0 3988 DAVID ROSE AVP Enrollment 50.0 0.0 X 106610 0 16018 STEVE SEATON VP UNIVERSITY ADVANCEMENT 50.0 0.0 X 58892 0 60857 DR SHARON LEASE VP ACADEMIC AFFAIRS 50.0 0.0 X 109127 0 6280 REV BRIAN MARLETT TRUSTEE/ADJUNCT PROFESSOR 0.5 0.0 X 8227 0 0 REV DR RICHARD MANSFIELD TRUSTEE 0.5 0.0 X 1350 0 0 BRENDA PIERSON TRUSTEE 0.5 0.0 X 0 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 RANDALL SPENCE BOARD CHAIRPERSON 0.5 0.0 X X 0 0 0 JEFF RUSSELL TRUSTEE 0.5 0.0 X 0 0 0 JUSTIN KOCH TRUSTEE 0.5 0.0 X 0 0 0 MICHAEL CLEMNTS JR TRUSTEE 0.5 0.0 X 0 0 0 REV ANDREW REHBEIN TRUSTEE Start: 10/2022 0.5 0.0 X 0 0 0 REV BILL SEARCH TRUSTEE Start: 10/2022 0.5 0.0 X 0 0 0 REV CRYSTAL COLP TRUSTEE 0.5 0.0 X 0 0 0 REV ELI PAGEL TRUSTEE 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 THOM PRATT TRUSTEE Start: 10/2022 0.5 0.0 X 0 0 0 REV TODD BRASCHLER BOARD VICE CHAIR 0.5 0.0 X 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 STEVEN GOO BOARD SECRETARY 0.5 0.0 X X 0 0 0 STUART GRAHAM TRUSTEE 0.5 0.0 X 0 0 0 TYLER GRUBBS TRUSTEE 0.5 0.0 X 0 0 0 932524 0 265854 6 false true false GOOGLE 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW CA 94043 INTERNET SERVICES 237940 PERFORMANCE SOLUTIONS CONSULTING GR 425 TOWN PLAZA AVE PORTE VEDRA BEACH FL 32081 BUSINESS MANAGEMENT 359896 PIONEER COLLEGE CATERERS 303 GLENROSE AVE NASHBILLE TN 372109949 CATERING/FOOD SERVIC 803177 JENZABAR INC PO BOX 845588 BOSTON MA 022845588 SOFTWARE SERVICES 138384 LASCO ACOUSTICS AND DRYWALL OKC LLC 15000 BRISTOL PARK BLVD STE A OKLAHOMA CITY OK 73013 CONSTRUCTION 245088 9 150003 4291870 2365337 6807210 Tuition and Fees 611710 24005456 24005456 Auxillary Services 611710 2267410 2267410 26272866 562846 562846 0 41141 41141 26718 26718 0 26718 26718 7458738 7458738 16664 -16664 -16664 -16664 24643 150003 44782 -20139 -20139 0 0 0 975 2952 -1977 -1977 GAIN ON INSURANCE PROCEEDS 900099 87657 87657 87657 33759658 26270889 681559 0 10173040 10173040 0 0 951328 673540 261615 16173 84833 60062 23329 1442 10443218 7393798 2871885 177535 309770 219317 85187 5266 638473 452039 175580 10854 771584 546281 212186 13117 0 12496 8847 3437 212 79916 79916 19500 19500 0 0 1586419 1141444 417567 27408 2357701 1669252 648368 40081 255747 180260 71092 4395 925207 655046 254432 15729 0 983314 696186 270411 16717 517892 366668 142420 8804 0 7016 4967 1929 120 138440 98016 38071 2353 0 1308363 926321 359800 22242 278848 197425 76683 4740 AUXILIARY SUPPORT 994964 704435 273615 16914 BAD DEBT EXPENSE 295654 209323 81305 5026 HOUSING ALLOWANCE 267733 189555 73627 4551 FURNITURE AND EQUIPMENT 222077 157231 61071 3775 502578 355825 138209 8544 34126111 27078878 6641235 405998 5458586 4309258 7444578 7145140 1926 1927 3666431 3059987 0 0 0 0 46929 32230 77501 62370 439413 278520 39611262 14943852 24572297 24667410 4770313 4642382 0 175000 435459 389092 22421 22421 26267 167180 46962121 44952917 1742828 1518442 0 0 1589399 792619 0 0 0 0 0 0 5135713 4545893 0 0 12577 61584 8480517 6918538 X 33293436 32922096 5188168 5112283 38481604 38034379 46962121 44952917 -366453 -80772 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 19500 false false 19500 false PART II-B, LINE 1 TO OBTAIN A REPRESENTATIVE TO AID IN PLANNING AND IMPLEMENTING ALL LEGISLATIVE STRATEGIES TO ACCOMPLISH THE MACU INITIATIVE, ASSISTING IN THE PREPARATION OF SUPPORTING MATERIALS FOR THE INITIATIVE, AND SERVING AS LIASON TO FEDERAL AGENCIES RELEVANT TO THE INITIATIVE. IN ADDITION, NO FEDERAL DOLLARS ARE TO BE USED FOR LOBBYING ACTIVITIES. 3544543 65800 -19518 14544 3576281 1780309 1794310 22006 52082 3544543 2740758 181500 40026 12544 2949740 2709587 15803 57062 41694 2740758 2711655 5100 47591 54759 2709587 0.50500 0.49500 false false 158685 2819999 2978684 28128152 8538466 19589686 6698065 4770143 1927922 1806361 1635243 171118 24667410 0 LEASE PAYABLE 61584 61584 23553580 -80772 47734 -33038 23586618 10173040 10173040 33759658 24000805 47734 47734 23953071 10173040 10173040 34126111 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 XI, LINE 2D RECONCILIATION OF REVENUE PER AUDITED FINANCIALS WITH RETURN: COST OF GOODS SOLD $ 2,952 FUNDRAISING EXPENSES 44,782 --------- TOTAL $47,734 SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUE PER AUDITED FINANCIALS WITH RETURN: SCHOLARSHIPS $10,173,040 SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES PER AUDITED FINANCIALS WITH RETURN: COST OF GOODS SOLD $ 2,952 FUNDRAISING EXPENSES 44,782 --------- TOTAL $47,734 SCHEDULE D, PART XII, LINE 4B RECONCILIATION OF EXPENSES PER AUDITED FINANCIALS WITH RETURN: SCHOLARSHIPS $10,173,040 SCHEDULE D, PART X, LINE 2 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. true true false true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 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 6A 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. DREAM GALA 2022 118165 102825 15340 17111 158 375 9791 2023 GOLF CLASS 56481 47178 9303 1750 9303 334 5960 0 174646 150003 24643 1750 26414 492 375 15751 44782 -20139 true INSTITUTIONALLY FUNDED SCHOLARSHIPS 203 5215229 INSTITUTIONALLY UNFUNDED SCHOLARSHIPS 637 4957811 SCHEDULE I, PART I, LINE 2 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 true true X X X false false false false false false false true false PHILIP GREENWALD PRESIDENT Start: 06/2022 129542 0 0 0 0 0 14438 0 24897 0 168877 0 0 0 SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE: Philip Greenwald: $14,000 JOHN FOZARD: $35,000 STEVE SEATON: $38,000 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 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 BOARD MEMBERS MOTHER 84833 COMPENSATION false 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. FORM 990, PART VI, SECTION B, LINE 12C MONITORING OF 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, SECTION B, LINE 15A & 15B EXECUTIVE COMPENSATION REVIEW: THE BOARD COMMITTEE EXAMINES AND DETERMINES THE SALARY AND BENEFITS USING POSITION SALARY RANGES AND INDUSTRY DATA INDEXED FOR LOCATION. BOARD APPROVAL OF THE EXECUTIVE EVALUATION AND COMPENSATION ADJUSTMENT ARE DOCUMENTED IN THE BOARD MINUTES. DOCUMENTATION OF THE EVALUATION AND COMPENSATION ADJUSTMENT ARE INCLUDED IN THE EXECUTIVE PERSONNEL FILE. THE LAST COMPENSATION REVIEW WAS COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: 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 I, LINE 1 ORGANIZATION'S MISSION (CONT'D): ...THE GLORY OF GOD THROUGH JESUS CHRIST AND THE GOOD OF SOCIETY. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: 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, SECTION A, LINE 4 SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS: THE ORGANIZATION AMENDED ITS BYLAWS DURING THE YEAR TO INCLUDE A DISSOLUTION PARAGRAPH THAT STATES WHERE AND HOW THE REMAINING ASSETS OF THE CORPORATION SHALL BE DISTRIBUTED THAT DO NOT HAVE A PREDETERMINED DISTRIBUTION.