Mid-America Christian University

Nonprofit profile at a glance

EIN
741196134
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Oklahoma City, Oklahoma, United States
Phone
(405) 691-3800
Rating
81
Verdict
STRONG
Rating confidence
Standard
Affiliation
Christianity

Official website

Reported finances

Revenue
$38,601,400
Expenses
$36,010,399
Assets
$45,366,417
Liabilities
$3,801,088

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

37 people listed

Executive titles in this filing

  • DR PHIL GREENWALD (PRESIDENT)
  • DR BOBBIE SPURGEON-HARRIS (EXEC. VICE PRESIDENT)

Highest reported compensation

  • DR PHIL GREENWALD (PRESIDENT): $298,537 total reported compensation
  • DR BOBBIE SPURGEON-HARRIS (EXEC. VICE PRESIDENT): $160,217 total reported compensation
  • JODY ALLEN (COO / CIO): $146,098 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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. Vision Statement. We are deeply committed to providing a Christian higher education from a Biblical, Christ-centered worldview. Our distinguished faculty will help you excel in your chosen field while also encouraging you to grow in your spiritual life. We provide many opportunities for worship, fun, service, and fellowship. You can join one of our outstanding athletic teams or participate in on-campus activities. When you take a class or pursue a degree with us, you become part of the MACU family! I hope you will take time to review our website, contact us directly, and let us roll out the red carpet of hospitality on-campus or virtually. We would love to help you...

What it reported doing in 2024

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.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 88
  • Accountability: 95
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.2%; rating input score 72
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: $9.9 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.7%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 72.2% of revenue deployed · 76.9% of spending went to programs
  • Governance: 30 of 30 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $27.7M in reported program spending
  • Leadership: top reported pay $299K · 37 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.3M reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 11 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.