2023-02-07T10:21:45-06:00 2022-05-31 FORVIS LLP 110 N Elgin Ave Suite 400 Tulsa OK 741201490 990 2021-06-01 741196134 Mid-America Christian University Inc % KRISTIN JASPER MID- 4056913800 3500 SW 119th Street Oklahoma City OK 73170 KRISTIN JASPER CHIEF FINANCIAL OFFI 4056913800 2023-04-17 true Mici Sartin 999009999 Jeanette Verrelli P00742631 9185842900 3 2021 2023-03-07 01:45:13Z PHIL GREENWALD 3500 SW 119TH STREET OKLAHOMA CITY OK 73170 34290098 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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false true false false false false true 16250 false false 16250 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. 1780309 1794310 22006 52082 3544543 2740758 181500 40026 12544 2949740 2709587 15803 57062 41694 2740758 2711655 5100 47591 54759 2709587 2706351 17809 33290 45795 2711655 0.53200 0.46800 false false 158685 2935685 3094370 27573049 7827722 19745327 6083497 4393373 1690124 1621324 1578848 42476 24572297 0 Other Liability 12577 12577 27425931 -38872 160018 121146 27304785 5241317 5241317 32546102 25286321 160018 160018 25126303 5241317 5241317 30367620 SCHEDULE D, PART XII, LINE 4B RECONCILIATION OF EXPENSES PER AUDITED FINANCIALS WITH RETURN: LINE 4B: 5,241,317. SCHOLARSHIPS IN REVENUE INCLUDED AS FORM 990 EXPENSES SCHEDULE D, PART XI, LINE 2D RECONCILIATION OF REVENUE PER AUDITED FINANCIALS WITH RETURN: LINE 2D: 4,583. COST OF GOODS SOLD REPORTED ON THE STATEMENT OF REVENUE 33,891. FUNDRAISING EVENT EXPENSE 121,544. NET LOSS ON SALE/DISPOSAL OF ASSETs/Securities -------- 160,018. SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUE PER AUDITED FINANCIALS WITH RETURN: LINE 4B: 5,241,317. SCHOLARSHIPS IN REVENUE INCLUDED AS FORM 990 EXPENSES SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES PER AUDITED FINANCIALS WITH RETURN: LINE 2D: 4,583. COST OF GOODS SOLD REPORTED ON THE STATEMENT OF REVENUE 33,891. FUNDRAISING EVENT EXPENSE 121,544. NET LOSS ON SALE/DISPOSAL OF ASSETs/Securities -------- 160,018. 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. SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS: ENDOWMENT FUNDS ARE INTENDED FOR USE IN FUNDING SCHOLARSHIPS & LOANS TO STUDENTS OR FOR OPERATIONAL ACTIVITIES AS THE DONOR RESTRICTION DICTATES. SCHEDULE D, PART V, LINE 1A BEGINNING OF YEAR BALANCE FOR ENDOWMENT FUNDS: During the current year, one of the funds previously included in the endowment balance was reviewed and determined to not be a true endowment. The difference between CY Beginning and PY ending balances represents the recharacterization of this fund. 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 125826 125826 13358 200 7308 GOLF CLASSIC 42906 42906 1650 7327 236 3812 0 168732 168732 1650 7327 13594 200 11120 33891 -33891 true INSTITUTIONALLY FUNDED SCHOLARSHIPS 177 883239 INSTITUTIONALLY UNFUNDED SCHOLARSHIPS 662 4358078 HEERF awarded to students 463 1752059 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 JOHN FOZARD PRESIDENT/CEO 121909 0 8792 0 0 0 20411 0 47879 0 198991 0 SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE: JOHN FOZARD: $40,000 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. 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 11B PROCESS FOR REVIEW OF 990: A COPY OF THE AUDIT REPORT AND FORM 990 WERE SUBMITTED AND REVIEWED BY THE CHIEF FINANCIAL OFFICER AND WERE APPROVED BEFORE FINALIZATION OF THE RETURN. 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. 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 IX LINE 11G DESCRIPTION:INTERNET SERVICES TOTAL FEES:966003 FORM 990 PART IX LINE 11G DESCRIPTION:BUSINESS MANAGEMENT TOTAL FEES:870750 FORM 990 PART IX LINE 11G DESCRIPTION:CATERING/FOOD SERVICE TOTAL FEES:670919 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER CONTRACT SERVICES TOTAL FEES:783567 MACU NEW HORIZONS FOUNDATION 3500 SW 119TH STREET MOORE OK 73170 421574985 UNIVERSITY SU OK 501(C)(3) 5 MACU true false false false false false false false false false false false false false false false false false false false