2023-11-07T00:30:11+00:00 2023-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2022-07-01 620497990 Trevecca Nazarene University TREV 6152481200 333 Murfreesboro Rd Nashville TN 37210 Mariano Monz CFO, EVP - Finance & Admin 2023-11-07 true Mariano Monzu 999009999 Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Dr Dan Boone 333 Murfreesboro Rd Nashville TN 37210 118317216 false X www.trevecca.edu X 1935 TN Trevecca Nazarene University is a private, co-educational, Christian liberal arts university. 42 41 1099 52 437027 379989 22036960 5506977 70275996 70412626 3718534 16254714 148765 1061779 96180255 93236096 23158612 21194254 0 32764226 31718380 30000 1455336 32260467 32821561 88183305 85764195 7996950 7471901 238062092 231117966 125742447 104888422 112319645 126229544 X Trevecca Nazarene University is a private, coeducational, Christian liberal arts university. The university exists to carry out the educational mission of the church by means of academic programs that promote scholarship, critical reflection, thoughtful worship, and the preparation of students for lives of meaningful service in various careers. false false 45828601 21194254 61564348 Instruction and Student Aid: Trevecca Nazarene University is a comprehensive, fully accredited, Christian university offering undergraduate, master's and doctoral degrees. The University offers 19 associate degrees, 74 baccalaureate degrees, 24 master's programs, and 3 doctoral programs as well as one specialist and three certificate programs in a number of fields including business, science, health care, education, counseling, religion, music, leadership, and library and information sciences. Accolades and recognition for academics, especially specific advanced degree programs, were signs of Trevecca's growing reputation in leadership and business instruction. The magazine Diverse: Issues in Higher Education ranked Trevecca one of the top colleges and universities in the country for the number of doctoral degrees conferred to African American and minority students. Fortune Education named Trevecca's online Doctor of Education leadership degree number one for affordability and third overall in its national rankings. College rankings firm EDsmart rated Trevecca among the best schools nationally in a comparison of online accelerated DBA programs, and Intelligent ranked Trevecca as the best school in Tennessee for veterans. Trevecca awards institutional, state, and federal financial aid assisting students in developing a plan for meeting their educational expenses. The Office of Financial Aid provides guidance and resources to help students and their families bridge the gap between a student's potential resources and the University's costs. The percentage of traditional undergraduate students receiving financial aid from any source was more than 90%. 14379630 8694288 Student Services: The Center for Student Development provides students with programs to accompany their college career at all stages. From Freshmen LINK groups to career development counseling and internship programs, Career Services has everything students need to succeed. Career Services also offers job-search related strategy workshops, career exploration events, resume and interviewing education, mock interviews, business and etiquette dinners, assistance with graduate school admissions, career fairs, job postings and job referrals. 10636739 153990 Other student services areas: Counseling Center ITS (Information Technology Services) Registrar Security TNU Bookstore Library 4343926 Academic Support: Trevecca provides support to the academic functions across campus through the functions of the Office of the Provost, Office of the Academic Dean, Office of Institutional Research, the Center for Student Development, the Center for Teaching and Learning, the Library, and the Center for Online Learning. 4343926 75188896 true true false false false false false true true true false false false true false false true true false true false false true false false false true true true true false false false false false false true false true false true false false false true true true true false false true 5377 0 true 1099 true true true false false false false true true false false false false false false X 42 41 false false false false false true false true true false false true true true true true true true true false IL KY MA MI MN NH NY OR SC WV X Mariano Monz CFO 6152481200 333 Murfreesboro Road Nashville TN 37210 Brian Wilson Board Chairman 1.0 X X 0 0 0 Dan Boone President 40.0 X X 141945 0 145853 Kyle Poole Board Vice Chair 1.0 X X 0 0 0 Sandra Knight Board Secretary 1.0 X X 0 0 0 Aaron Horton Board Member 1.0 X 0 0 0 Arnie Wilson Board Member 1.0 X 0 0 0 Bethany Silvas Board Member 1.0 X 0 0 0 Bill McDaniel Board Member 1.0 X 0 0 0 Brad Fink Board Member 1.0 X 0 0 0 Brad Kochis Board Member 1.0 X 0 0 0 Brad Turner Board Member 1.0 X 0 0 0 Brian Brenneman Board Member (Part-Year) 1.0 X 0 0 0 Brian Powell Board Member 1.0 X 0 0 0 Bruce Oldham Board Member (Part-Year) 1.0 X 0 0 0 Dale Schaeffer Board Member 1.0 X 0 0 0 Daniel Bradshaw Board Member 1.0 X 0 0 0 Daron Brown Board Member 1.0 X 0 0 0 David Snodgrass Board Member 1.0 X 0 0 0 Dennis Moore Board Member (Part-Year) 1.0 X 0 0 0 Don Myers Board Member 1.0 X 0 0 0 Dwight Gunter Board Member 1.0 X 0 0 0 Eugenio Duarte Board Member 1.0 X 0 0 0 Franchetti Dana Board Member 1.0 X 0 0 0 Freddie Williams Board Member 1.0 X 0 0 0 Greg Mason Board Member (Part-Year) 1.0 X 0 0 0 Heather Parrish Board Member (Part-Year) 1.0 X 0 0 0 Howard Wall Board Member 1.0 X 0 0 0 Huey Davis Board Member 1.0 X 0 0 0 Hunter Cummings Board Member 1.0 X 0 0 0 Jeannie Pressley Board Member (Part-Year) 1.0 X 0 0 0 Jeremy Selvidge Board Member 1.0 X 0 0 0 Jerry Ward Board Member (Part-Year) 1.0 X 0 0 0 Jimmy Horton Board Member 1.0 X 0 0 0 Joe Storey Board Member 1.0 X 0 0 0 John Paul Board Member 1.0 X 0 0 0 John Rees Dunn Board Member 1.0 X 0 0 0 Jonathan Trees Board Member (Part-Year) 1.0 X 0 0 0 Kip Hasselbring Board Member 1.0 X 0 0 0 Larry Dennis Board Member (Part-Year) 1.0 X 0 0 0 Mark Berry Board Member 1.0 X 0 0 0 Marquita Hicks Board Member 1.0 X 0 0 0 Mary Jo Cagle Board Member 1.0 X 0 0 0 Morris Stocks Board Member 1.0 X 0 0 0 Peggy Smith Board Member 1.0 X 0 0 0 Robin Holmes Board Member (Part-Year) 1.0 X 0 0 0 Ron DeWitt Board Member 1.0 X 0 0 0 Ron Jones Board Member 1.0 X 0 0 0 Samuel Flores Board Member 1.0 X 0 0 0 Scott Ragan Board Member 1.0 X 0 0 0 Scott Sessions Board Member (Part-Year) 1.0 X 0 0 0 Teresa Hodge Board Member 1.0 X 0 0 0 Trisha Spear Board Member 1.0 X 0 0 0 Wendel Nixon Board Member 1.0 X 0 0 0 Mariano Monz EVP Finance & Admin 40.0 X 152585 0 38028 Tom Middendorf Provost 40.0 X 171337 0 34745 Patrick Osborne VP Grad & Adult Education (Part-Year) 40.0 X 210669 0 10346 James Agee Professor of Business 40.0 X 146392 0 34592 Kristin Bledsoe Director of SOLIS 40.0 X 162752 0 25737 Melinda Burch Professor Teacher Ed 40.0 X 150574 0 4673 Rick Mann Prof. Business/ Dir. MBA/DBA 40.0 X 174761 0 6422 Ryan Longnecker Director Edd Online 40.0 X 237255 0 4147 1548270 0 304543 22 false true false RC Mathews Contractor LLC PO Box 24687 Nashville TN 37202 Construction 27128334 Sodexo Inc & Affiliates PO Box 360170 Pittsburg PA 152516170 Food Service & Facility Management 6801854 Slingshot LP 1500 S Western Ave Marion IN 46953 Bookstore, Mail, Print 2227895 Synergi Partners Inc PO Box 5599 Florence SC 295025599 Tax Credit Services 1139199 Dykes Restaurant Supply Inc PO Box 5100 Huntsville AL 35814 Food Service Equipment 1132818 59 180 1225202 4281595 81770 5506977 Tuition and Fees 611710 61564348 61564348 Auxiliary Enterprises 611710 8694288 8694288 Other Program Revenue 611710 153990 153990 0 0 0 0 70412626 2047204 411362 1635842 447946 447946 988945 43598 698633 17933 290312 25665 315977 25665 290312 5234224 32881910 5552497 18804073 -318273 14077837 13759564 13759564 3270 180 7984 -4714 -4714 Insurance Proceeds 900099 750516 750516 0 0 0 0 750516 93236096 70412626 437027 16879466 25923 25923 21168331 21168331 828415 213903 614512 161623 38440 123183 24594428 20701588 3111389 781451 891892 741123 118300 32469 3502679 2900614 505480 96585 1739343 1394950 289670 54723 85501 85501 120979 120979 30000 30000 12038 12038 834732 401088 433644 0 3184105 1774628 1403551 5926 1097982 834194 139753 124035 2600849 2008988 488420 103441 5843067 5659760 183307 952355 775864 165947 10544 89806 63072 25653 1081 1768140 1700150 56098 11892 4450875 4279727 141213 29935 675232 649268 21423 4541 Food Service 5296562 5296562 Instructional Materials 387365 387365 Equipment Purchases 158441 142638 13088 2715 5263532 4030720 1066814 165998 85764195 75188896 9119963 1455336 29409273 3723053 5983860 2009456 7999795 7842490 1857786 2011059 0 0 1745980 1805113 184082712 40509705 136745975 143573007 45357322 65168752 7908750 3933750 0 1053351 1051286 238062092 231117966 4233300 4436246 8688622 5804593 84741333 91939814 804114 879710 0 25150023 2125055 1828059 125742447 104888422 X 72176816 73972257 40142829 52257287 112319645 126229544 238062092 231117966 X 7471901 6400592 37406 X false true X true true true X 6198512 5599047 16933675 22036960 5506977 56275171 0 0 6198512 5599047 16933675 22036960 5506977 56275171 4352497 51922674 3821048 3819274 3432456 4531945 3072733 18677456 24534 169460 432313 626307 0 0 0 0 750516 750516 76329450 351535293 0.6802 0.6906 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 750516.0, COLUMN F - 750516.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 41847051 8574881 15486183 1603836 64304279 41288890 5765152 -3846827 1168454 191710 41847051 31548831 545345 10402033 1207319 41288890 32236909 596320 157548 1441946 31548831 29119263 2778769 1434239 1095362 32236909 0.2621 0.7379 0.0 false false 5092319 5092319 16436925 105964947 30820097 91581775 15671593 9689608 5981985 40916928 0 40916928 143573007 Deposits Held in Custody 598009 Refundable Loan Programs 0 Annuity Liability 257925 Life Use Obligation 307288 Financing Lease Obligation 550894 Operating Lease Liabilities 113943 1828059 78768888 6400592 17380 295189 6713161 72055727 12038 21168331 21180369 93236096 64858989 17380 257783 275163 64583826 12038 21168331 21180369 85764195 Schedule D, Part IV, Line 2b Explanation of escrow agreement Deposits held in custody represent two endowments that TNU holds and administers for other organizations. TNU does not benefit from these endowments, and they are reported as an asset with a corresponding liability. Schedule D, Part V, Line 4 Intended uses of endowment funds Trevecca Nazarene University's endowment exists mainly to provide scholarships for students. Secondarily, a small portion of the fund exists to provide funding to an endowed chair position in the religion department and another small portion supports the maintenance of the student center. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expense - 7984 Change in Value of Split Interest Agreement - 37406 Rental Expenses - 249799 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid - 21168331 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expense - 7984 Rental Expenses - 249799 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid - 21168331 true true true 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 organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Federal financial aid funds under Title IV (e.g., Direct Loans, Pell, SEOG, FWS, TEACH grant etc.) are received by the University to be awarded and disbursed to eligible students. The University also received financial assistance from the Employee Retention Credit and grant funding from the state of Tennessee. Middle East and North Africa 0 0 Program Services CCCU Study Abroad Trip and TAG Trip 37309 South America 0 0 Program Services TAG Trip 11755 Europe (Including Iceland and Greenland) 0 0 Program Services TAG Trip and Master of Religion Course 25194 0 0 0 0 0 0 74258 0 74258 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SOUTH AMERICA-Accrual X X X X X X X true Shepard-Smith Compliance Consulting 1325 Watertree Rd Terre Haute IN 47803 Grant Compliance false 0 30000 -30000 0 30000 -30000 CA CO CT FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI true Student Scholarships and Financial Aid 1643 21168331 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarship recipients are selected based on established merit and need-based criteria. The Financial Aid Director and Academic Department Heads work together to select institutional scholarship recipients. Qualifications for scholarships vary. All scholarships are monitored by the Financial Aid Department and are applied directly to each student's account. X true true X X X false false false false false false false true false Dan Boone President 124862 0 12840 0 4243 0 19169 0 126684 0 287798 0 0 0 Tom Middendorf Provost 162477 0 8500 0 360 0 11050 0 23695 0 206082 0 0 0 Mariano Monz EVP Finance & Admin 144495 0 7850 0 240 0 9420 0 28608 0 190613 0 0 0 Patrick Osborne VP Grad & Adult Education (Part-Year) 201592 0 7500 0 1577 0 5750 0 4596 0 221015 0 0 0 Ryan Longnecker Director Edd Online 233804 0 3350 0 101 0 3594 0 553 0 241402 0 0 0 Kristin Bledsoe Director of SOLIS 159183 0 3500 0 69 0 3933 0 21804 0 188489 0 0 0 Rick Mann Prof. Business/ Dir. MBA/DBA 167976 0 5478 0 1307 0 5552 0 870 0 181183 0 0 0 James Agee Professor of Business 142633 0 3690 0 69 0 5521 0 29071 0 180984 0 0 0 Melinda Burch Professor Teacher Ed 146754 0 3190 0 630 0 4140 0 533 0 155247 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Dr. Dan Boone, President, met the qualifications for and received a ministerial housing allowance during the tax year. Schedule J, Part I, Line 7 Non-fixed payments The University provided a one-time non-fixed bonus for all employees. A Health and Ed Fac Bd of The Metropolitan Government of Nashville & Davidson Co TN 626139016 592029AE2 2019-05-14 24837030 Refinanced 7/30/09 and 12/22/10 bonds with fixed interest rate bond debt. false false false B Health and Ed Fac Bd of The Metropolitan Government of Nashville & Davidson Co TN 626139016 2021-01-12 23000000 Health Sciences & Jernigan Construction false false false C Health and Ed Fac Bd of The Metropolitan Government of Nashville & Davidson Co TN 626139016 592029AR3 2021-08-18 47983358 New Residence Hall construction false false false A 1650000 24859510 180991 428890 2500000 21749629 2019 true true true true B 290000 23000000 536433 215597 22247970 false false true true C 0 48499481 2521195 597244 41701836 3679206 false false false false A false false true true false 0.0 0.0 0.0 false false true B false false true true false 0.0 0.0 0.0 false false true C false false true true false 0.0 0.0 0.0 false false true A false false true false false false false false true B false false true false false false false false true C false true false false false false false false true A true B true C true Schedule K, Part II, Line 3 The total proceeds of issue reported on Part II, Line 3 differs from Part I, column (e) due to the inclusion of interest income. 49801 Tuition Assistance Tuition Assistance Erik Gernand Family Member of Dr. Dan Boone, President 104483 Wages and Benefits false Ashley Gernand Family Member of Dr. Dan Boone, President 18700 Wages and Benefits false Jessica Middendorf Family Member of Tom Middendorf, Provost 28840 Wages and Benefits false X 1600 Other X 3 56142 Market value X 1 22716 Cost X Gift Cards/Prizes 2 1012 Cost X Travel Reimbursement 1 300 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - The number of contributions represent the number of contributions received, not the number of items donated. Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Real estate - Residential - The number of contributions represent the number of contributions received, not the number of items donated. Other - Gift Cards/Prizes The number of contributions represent the number of contributions received, not the number of items donated. Other - Travel Reimbursement The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 4,343,926 including grants of $) Academic Support: Trevecca provides support to the academic functions across campus through the functions of the Office of the Provost, Office of the Academic Dean, Office of Institutional Research, the Center for Student Development, the Center for Teaching and Learning, the Library, and the Center for Online Learning. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall be composed of the President of the University, the Chair of the Board, the Vice-Chair of the Board, and the Secretary of the Board - all of whom shall serve ex officio - and nine additional board members. The Executive Committee shall act for the Trustees in all matters not otherwise provided for in the interim between meetings, and shall care for all other duties as may be assigned to them by the entire Board of Trustees and shall through its Secretary report all business transactions to the meetings of the Board of Trustees. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The University is the official university for the Church of the Nazarene in the southeastern United States. The University is governed by a board of trustees elected by the various districts of the Church of the Nazarene in the Southeast Educational Region. Guided by the Church of the Nazarene's Articles of Faith and the Covenant of Christian Conduct, the University welcomes students of all religious affiliations who subscribe to its ideals and standards. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Board members and employees shall be required to file on an annual basis a Disclosure and Compliance Statement disclosing their personal interest, direct or indirect, in any University transaction during the previous year and affirming that (i) the Board member/Employee has read Trevecca Nazarene University's Conflict of Interest Policy, and (ii) the Board member/Employee will avoid participating in any University decision in which the Board member/Employee or any affiliate could be said to have any personal financial or other stake in the decision or where other outside influences could influence the Board member's/Employee's independent judgment. Copies of all Disclosure and Compliance Statements are reviewed by the CFO and kept as a matter of record in the Human Resources Department. The President reviews the CFO's Disclosure and Compliance Statement. If a conflict were to arise during the course of a board meeting, the individual with the potential conflict would abstain from voting. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President's compensation is reviewed by the Board's compensation committee in light of the annual compensation survey. This process is documented in the board/committee minutes upon approval. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Audit Committee reviews the compensation of the other officers annually. They use compensation surveys to determine if pay is reasonable and in-line with similar organizations. This process is documented in the board/committee minutes upon approval. Form 990, Part VI, Line 19 Required documents available to the public Trevecca Nazarene University makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Split Interest Agreement - 37406; Form 990, Part VII, column D Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. 303 Murfreesboro Road LLC 333 Murfreesboro Rd Nashville TN 37210 620497990 Property Development TN 0 1836000 Trevecca Nazarene University 411 Woodycrest LLC 333 Murfreesboro Road Nashville TN 37210 812607757 Property Development TN 128193 1323000 Trevecca Nazarene University TFWG Investors LLC 333 Murfreesboro Road Nashville TN 37210 474194119 Property Development TN 433519 9051007 Trevecca Nazarene University 195 Polk LLC 333 Murfreesboro Road Nashville TN 37210 620497990 Property Development TN 228150 9426769 Trevecca Nazarene University TNOH Partners VI 101 Westpark Drive Ste 100 Brentwood TN 37027 371856815 Commerical office & educational TN 195 Polk LLC Unrelated 629548 3992678 false 411632 true 0.9 Charitable remainder unitrusts (1) Personal Estate TN Trevecca Nazarene University Trust true false false false false false false false false false false false false false false false false false false true TNOH Partners VI S 332100 Cash receipt