MidAmerica Nazarene University
Legal name: Midamerica Nazerene University Foundation
Nonprofit profile at a glance
- EIN
- 480996330
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Olathe, KS, United States
- Phone
- 913-971-3297
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Undergraduate College (4-year)
- Affiliation
- Christianity
Reported finances
- Revenue
- $9,009,029
- Expenses
- $13,175,274
- Assets
- $27,289,628
- Liabilities
- $4,520,028
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- DR JON D NORTH (EXECUTIVE DIRECTOR)
Highest reported compensation
- DR DAVID J SPITTAL (DIRECTOR): $205,763 total reported compensation
- DR JON D NORTH (EXECUTIVE DIRECTOR): $176,005 total reported compensation
- DARREL W ANDERSON (DIRECTOR AND TREASURER): $158,090 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Support for MidAmerica Nazarene University through scholarship funds and other assistance. All students, whether traditional, professional and graduate, commuter or online, are encouraged to find spiritual growth and fulfillment at MNU. While MNU is one of nine Nazarene institutions of higher education in North America, our community is diverse, representing 44 denominations and six religions. Our courses, activities and services are designed to support a culture that promotes Christ-centered love to one another, our community and our world. Our Mission A transformative university that nurtures Christlike community, pursues academic excellence, and cultivates a passion to serve.
What it reported doing in 2024
Institutional support for 1,779 students at midamerica nazarene university.
Operating model
- Revenue model
- Donor-supported. 90% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 71
- Accountability: 70
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 98.6%; rating input score 99
- Fundraising efficiency: $165.61 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- 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: 63.6%; rating input score 64; 10th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -46.2%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 2.07; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 0.4%; rating input score 82; 82nd percentile among comparable filings
Growth
- Program expense growth: 13.1% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 7.2% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: 10.2% per year; rating input score 100; 59th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of revenue deployed · 98.6% of spending went to programs
- Governance: 7 of 11 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $13M in reported program spending
- Leadership: top reported pay $206K · 11 people listed · 0 of 6 pay-setting controls reported
- Consistency: 28 of 28 current checks pass
- Schedules: 9 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: 1 filed money-flow record
- Related organizations: 4 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: Pay-setting controls scored 0/100.
- High — Sustainability: Operating margin scored 2/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.