MidAmerica Nazarene University

Nonprofit profile at a glance

EIN
480730814
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Olathe, KS, United States
Phone
913-782-3750
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
University or Technological Institute
Affiliation
Christianity

Official website

Reported finances

Revenue
$65,901,490
Expenses
$55,402,525
Assets
$66,168,295
Liabilities
$24,935,598

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

Leadership & pay

47 people listed

Executive titles in this filing

  • DR DAVID J SPITTAL (PRESIDENT)

Highest reported compensation

  • DR DAVID J SPITTAL (PRESIDENT): $205,763 total reported compensation
  • DR JON NORTH (VP OF ADVANCEMENT): $176,005 total reported compensation
  • DR TODD FRYE (PROF. OF COUNSELOR ED, ASSOC. DEAN): $169,177 total reported compensation

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

Overview

Mission

Transformative University nurturing Christlike community, academic excellence & passion to serve. Kansas Teacher Service Scholarship The Kansas Teacher Service Scholarship is a **merit-based service obligation scholarship program** that provides financial assistance to both students pursuing bachelor’s degree programs and currently licensed teachers pursuing endorsement in hard-to-fill disciplines or master’s degrees in hard-to-fill disciplines or either group planning to teach in an underserved geographic area. **Recipients sign agreements to teach one year for each year of scholarship support in Kansas. Online Information.

What it reported doing in 2024

Midamerica nazarene university is a private, christian, liberal arts university founded in 1966. The campus is located on 105 acres in olathe, Kansas. In 2016, mnu had its accreditation by the higher learning commission reaffirmed. Offering more than 70 areas of study in undergraduate, graduate and certificate programs, mnu is known for its personal, student-focused approach. Popular programs include undergraduate nursing, kinesiology, business administration, sports management, and psychology. Online offerings include classes in education, nursing, business and associate's level studies. Study abroad as well as service-learning experiences are offered. Enrollment for fy25 was 1,779. (continued on schedule o)mnu facts: mnu is the only private university in the state of Kansas to offer a graduate counseling program accredited by the council for accreditation of counseling & related educational programs (cacrep). Mnu has offered innovative, accelerated adult degree completion and graduate programs since 1987. The yearly economic impact of the university per the kica study is $84.8 million annually in the state of Kansas.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 71
  • Accountability: 92
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: $13.99 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • 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: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 86.5%; rating input score 86; 33rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.9%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 12th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 77.1% of revenue deployed · 91.7% of spending went to programs
  • Governance: 32 of 37 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $50.8M in reported program spending
  • Leadership: top reported pay $206K · 47 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $5.8M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.