Civic Intelligence

Nations University

990 • Fiscal year 2024 • EIN 73-1518799

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 27, 2025

7003 Chadwick Dr Ste 351Brentwood, TN 37027-5282

(615) 309-8101

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

42nd percentile

1.1%

Higher net margin than 42% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$69,996

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

76th percentile

21%

Faster asset growth than 76% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

2.7%

Faster revenue growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$967,081

Up $165,597 (+21%) from 2023

Net Assets

Up

$960,998

Up $167,386 (+21%) from 2023

Liabilities

Down

$6,083

Down $1,789 (-23%) from 2023

Revenue

Up

$718,483

Up $18,892 (+2.7%) from 2023

Expenses

Down

$710,891

Down $25,097 (-3.4%) from 2023

Net Income

Up

$7,592

Up $43,989 (+121%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $339,882Liabilities 2011: $0Net Assets 2011: $339,8822011Assets 2012: $353,144Liabilities 2012: $0Net Assets 2012: $353,1442012Assets 2013: $319,925Liabilities 2013: $0Net Assets 2013: $319,9252013Assets 2014: $363,839Liabilities 2014: $0Net Assets 2014: $363,8392014Assets 2015: $404,577Liabilities 2015: $0Net Assets 2015: $404,5732015Assets 2016: $509,457Liabilities 2016: $1,036Net Assets 2016: $508,4212016Assets 2017: $714,541Liabilities 2017: $19,978Net Assets 2017: $694,5622017Assets 2018: $612,921Liabilities 2018: $12,529Net Assets 2018: $600,3922018Assets 2020: $880,015Liabilities 2020: $25,699Net Assets 2020: $854,3162020Assets 2021: $1,043,767Liabilities 2021: $2,187Net Assets 2021: $1,041,5802021Assets 2022: $751,847Liabilities 2022: $5,842Net Assets 2022: $746,0052022Assets 2023: $801,484Liabilities 2023: $7,872Net Assets 2023: $793,6122023Assets 2024: $967,081Liabilities 2024: $6,083Net Assets 2024: $960,9982024

Highlighted filing

2024

Assets$967,081
Liabilities$6,083
Net Assets$960,998

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $294,238Expenses 2011: $396,255Net Income 2011: -$102,0172011Revenue 2012: $330,716Expenses 2012: $342,088Net Income 2012: -$11,3722012Revenue 2013: $334,563Expenses 2013: $363,878Net Income 2013: -$29,3152013Revenue 2014: $451,787Expenses 2014: $407,873Net Income 2014: $43,9142014Revenue 2015: $460,532Expenses 2015: $376,883Net Income 2015: $83,6492015Revenue 2016: $455,582Expenses 2016: $394,032Net Income 2016: $61,5502016Revenue 2017: $603,062Expenses 2017: $386,780Net Income 2017: $216,2822017Revenue 2018: $475,884Expenses 2018: $481,701Net Income 2018: -$5,8172018Revenue 2020: $703,386Expenses 2020: $574,873Net Income 2020: $128,5132020Revenue 2021: $771,291Expenses 2021: $633,009Net Income 2021: $138,2822021Revenue 2022: $609,397Expenses 2022: $757,956Net Income 2022: -$148,5592022Revenue 2023: $699,591Expenses 2023: $735,988Net Income 2023: -$36,3972023Revenue 2024: $718,483Expenses 2024: $710,891Net Income 2024: $7,5922024

Highlighted filing

2024

Revenue$718,483
Expenses$710,891
Net Income$7,592
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$718,483
Mission and Program Overview

Mission

Nations University provides religious education, generally free, through a distance learning model (on-line) to approximately 1800 students in 100 nations.

Build faith and train leaders around the world through affordable, accessable higher education utilizing distance learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$634,001$798,456▲ $164,455
Cash and Non-Interest-Bearing Accounts$137,370$139,263▲ $1,893
Accounts Receivable$15,975$14,324▼ $1,651
Land, Buildings, and Equipment, Net$11,738$11,738→ $0
Prepaid Expenses and Deferred Charges$2,400$3,300▲ $900
Savings and Temporary Cash Investments$0--
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0--
Investments Other Securities$0--
Investments Program Related$0--
Intangible Assets$0--
Inventories for Sale or Use$0--
Loans From Officers Directors$0--
Total Assets$801,484$967,081▲ $165,597
Other Assets Total$0--
Liabilities
Accounts Payable and Accrued Expenses$7,872$6,083▼ $1,789
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$7,872$6,083▼ $1,789
Net Assets / Fund Balance
Net Assets With Donor Restrictions$594,490$629,490▲ $35,000
Net Assets Without Donor Restrictions$199,122$331,508▲ $132,386
Total Net Assets Fund Balance$793,612$960,998▲ $167,386
Total Liabilities and Net Assets / Fund Balance$801,484$967,081▲ $165,597

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,738$66,985$78,723
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr David SrygleyCAOPT$69,996$69,996
Dr John BaxterTrustee, President, CEOPT$53,064$53,064
Jonathan R SloanCommunication DirectorPT$52,104$52,104
Gail HeiderichStudent AdvisorPT$49,632$49,632
Glenn BevilleAdministratorPT$42,912$42,912
Randi BaxterPrison Services DirectorPT$30,900$30,900
Lindsey SullivanAsst. Registrar and Student AdvisorFT$10,740$10,740

Board Members and Trustees

NameTitle
Ernie ClevengerBoard Chairman
Chris LynnTrustee
Chuck WebbTrustee
Dr Barry NealTrustee
Gary WallerTrustee
Michael BushTrustee
Sam DanielCFO
Dr Mac LynnChancellor
Revenue and Support

Revenue Composition

Contributions and Grants
$600,507
Program Service Revenue
$104,623
Investment Income
$12,170
Other Revenue
$1,183
All Other Contributions
$600,507
Change in Net Assets
$7,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$411,744
Other Expenses$299,147
Total Fundraising Expense$147,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$100,896$175,991$105,168$382,055
Information Technology$76,857-$5,041$81,898
Advertising$69,135--$69,135
All Other Expenses$35,850$9,449$23,474$68,773
Occupancy-$45,851-$45,851
Payroll Taxes$2,672$20,189$6,828$29,689
Office Expenses-$5,279$5,349$10,628
Travel$4,168$4,540-$8,708
Fees for Service Investment Mgmnt Fees-$7,510-$7,510
Conferences and Meetings$1,465-$2,021$3,486
Insurance-$3,158-$3,158
Total Functional Expenses$291,043$271,967$147,881$710,891
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Prepared by CFO, Sam Daniel and reviewed by the Trustee/President and CEO, John Baxter

Form 990, Part VI, Section B, Line 15

Board of Trustees approve the compensation for all staff including the CEO/Executive Director

Form 990, Part VI, Section C, Line 19

Upon Request

Filing and Contact Details

Filer

Filer Name
Nations University
EIN
73-1518799
Phone
6153098101
Address
7003 Chadwick Dr Ste 351, Brentwood, TN 37027-5282

Signing Officer

Name
Sam Daniel
Title
CFO
Phone
6158879932
Signed
2025-10-27

Organization Details

Principal Officer
Sam Daniel
Formed
1995
Legal Domicile
La
Voting Board Members
9
Independent Board Members
8
Employees
9
Volunteers
40
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Communication Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Student Advisor
IRS990/Form990PartVIISectionAGrp/TitleTxt4Administrator
IRS990/Form990PartVIISectionAGrp/TitleTxt5Prison Services Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Asst. Registrar and Student Advisor
IRS990/Form990PartVIISectionAGrp/TitleTxt7CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Chairman
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
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IRS990/LandBldgEquipAccumDeprecAmt066985
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011738
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011738
IRS990/LandBldgEquipCostOrOtherBssAmt078723
IRS990/LegalDomicileStateCd0LA
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Nations University provides religious education, generally free, through a distance learning model (on-line) to approximately 1800 students in 100 nations.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0793612
IRS990/NetAssetsOrFundBalancesEOYAmt0960998
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0159794
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0199122
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0331508
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt045851
IRS990/OccupancyGrp/TotalAmt045851
IRS990/OfficeExpensesGrp/FundraisingAmt05349
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05279
IRS990/OfficeExpensesGrp/TotalAmt010628
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt06828
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020189
IRS990/PayrollTaxesGrp/ProgramServicesAmt02672
IRS990/PayrollTaxesGrp/TotalAmt029689
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03300
IRS990/PrincipalOfficerNm0Sam Daniel
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/Desc0Student Tuition and Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0104623
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0104623
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0572712
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016800
IRS990/PYOtherExpensesAmt0327237
IRS990/PYOtherRevenueAmt01258
IRS990/PYProgramServiceRevenueAmt0108821
IRS990/PYRevenuesLessExpensesAmt0-36397
IRS990/PYSalariesCompEmpBnftPaidAmt0408751
IRS990/PYTotalExpensesAmt0735988
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0699591
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReconcilationRevenueExpnssAmt07592
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0718483
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt01183
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt01183
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt011738
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066985
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt078723
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011738
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nations University has the policy by providing clear information on the policy in our application process and in the student catalog and handbook provided to all students electronically
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prepared by CFO, Sam Daniel and reviewed by the Trustee/President and CEO, John Baxter
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board of Trustees approve the compensation for all staff including the CEO/Executive Director
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon Request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.01$0.96$0.72$0.71$0.01
2023Summary only. Only limited summary data is available for this year.$0.80$0.01$0.79$0.70$0.74$0.04
2022Summary only. Only limited summary data is available for this year.$0.75$0.01$0.75$0.61$0.76$0.15
2021Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$0.77$0.63$0.14
2020Summary only. Only limited summary data is available for this year.$0.88$0.03$0.85$0.70$0.57$0.13
2018Summary only. Only limited summary data is available for this year.$0.61$0.01$0.60$0.48$0.48$0.01
2017Summary only. Only limited summary data is available for this year.$0.71$0.02$0.69$0.60$0.39$0.22
2016Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$0.46$0.39$0.06
2015Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$0.46$0.38$0.08
2014Summary only. Only limited summary data is available for this year.$0.36$0.00$0.36$0.45$0.41$0.04
2013Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$0.33$0.36$0.03
2012Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$0.33$0.34$0.01
2011Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$0.29$0.40$0.10