Civic Intelligence

MID-America Christian University Inc

EIN 74-1196134 • 501(c)3 • Oklahoma City, OK

Profile

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.

3500 SW 119th StreetOklahoma City, OK 73170

www.macu.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.08x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

25th percentile

0.10x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

56th percentile

6.7%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$298,537

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

48th percentile

4.5%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-0.5%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$45,366,417

Up $1,967,157 (+4.5%) from 2024

Liabilities

Down

$3,801,088

Down $813,202 (-18%) from 2024

Net Assets

Up

$41,565,329

Up $2,780,359 (+7.2%) from 2024

Operations
Liabilities / Revenue25th percentileNet Margin56th percentile

Revenue

Down

$38,601,400

Down $192,900 (-0.5%) from 2024

Expenses

Down

$36,010,399

Down $2,354,754 (-6.1%) from 2024

Net Income

Up

$2,591,001

Up $2,161,854 (+504%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $20,957,070Liabilities 2010: $2,088,730Net Assets 2010: $18,868,3402010Assets 2011: $21,136,334Liabilities 2011: $2,032,261Net Assets 2011: $19,104,0732011Assets 2012: $22,668,505Liabilities 2012: $1,698,396Net Assets 2012: $20,970,1092012Assets 2013: $26,272,681Liabilities 2013: $2,639,178Net Assets 2013: $23,633,5032013Assets 2014: $30,276,391Liabilities 2014: $4,982,338Net Assets 2014: $25,294,0532014Assets 2015: $35,258,929Liabilities 2015: $8,293,024Net Assets 2015: $26,965,9052015Assets 2016: $42,870,408Liabilities 2016: $13,685,421Net Assets 2016: $29,184,9872016Assets 2017: $39,279,153Liabilities 2017: $10,990,317Net Assets 2017: $28,288,8362017Assets 2018: $39,732,016Liabilities 2018: $10,824,524Net Assets 2018: $28,907,4922018Assets 2019: $38,691,172Liabilities 2019: $8,441,397Net Assets 2019: $30,249,7752019Assets 2020: $42,171,862Liabilities 2020: $9,209,134Net Assets 2020: $32,962,7282020Assets 2021: $46,383,438Liabilities 2021: $10,041,444Net Assets 2021: $36,341,9942021Assets 2022: $46,962,121Liabilities 2022: $8,480,517Net Assets 2022: $38,481,6042022Assets 2023: $44,952,917Liabilities 2023: $6,918,538Net Assets 2023: $38,034,3792023Assets 2024: $43,399,260Liabilities 2024: $4,614,290Net Assets 2024: $38,784,9702024Assets 2025: $45,366,417Liabilities 2025: $3,801,088Net Assets 2025: $41,565,3292025

Highlighted filing

2025

Assets$45,366,417
Liabilities$3,801,088
Net Assets$41,565,329
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $15,403,9142010Expenses 2011: $18,843,9512011Expenses 2012: $21,723,3572012Revenue 2013: $24,233,914Expenses 2013: $21,581,730Net Income 2013: $2,652,1842013Revenue 2014: $28,512,365Expenses 2014: $26,853,722Net Income 2014: $1,658,6432014Revenue 2015: $28,181,913Expenses 2015: $26,511,728Net Income 2015: $1,670,1852015Revenue 2016: $27,296,247Expenses 2016: $25,208,230Net Income 2016: $2,088,0172016Revenue 2017: $26,242,605Expenses 2017: $26,939,404Net Income 2017: -$696,7992017Revenue 2018: $26,720,247Expenses 2018: $26,128,585Net Income 2018: $591,6622018Revenue 2019: $26,595,121Expenses 2019: $25,255,433Net Income 2019: $1,339,6882019Revenue 2020: $26,175,447Expenses 2020: $24,336,130Net Income 2020: $1,839,3172020Revenue 2021: $28,706,412Expenses 2021: $25,323,617Net Income 2021: $3,382,7952021Revenue 2022: $32,546,102Expenses 2022: $30,367,620Net Income 2022: $2,178,4822022Revenue 2023: $33,759,658Expenses 2023: $34,126,111Net Income 2023: -$366,4532023Revenue 2024: $38,794,300Expenses 2024: $38,365,153Net Income 2024: $429,1472024Revenue 2025: $38,601,400Expenses 2025: $36,010,399Net Income 2025: $2,591,0012025

Highlighted filing

2025

Revenue$38,601,400
Expenses$36,010,399
Net Income$2,591,001
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,366,417
Liabilities
$3,801,088
Net assets
$41,565,329
Revenue
$38,601,400
Expenses
$36,010,399
Net income
$2,591,001
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$45.4$3.80$41.6$38.6$36.0$2.59
2024Detailed filing. Detailed filing data is available for this year.$43.4$4.61$38.8$38.8$38.4$0.43
2023Detailed filing. Detailed filing data is available for this year.$45.0$6.92$38.0$33.8$34.1$0.37
2022Detailed filing. Detailed filing data is available for this year.$47.0$8.48$38.5$32.5$30.4$2.18
2021Detailed filing. Detailed filing data is available for this year.$46.4$10.0$36.3$28.7$25.3$3.38
2020Detailed filing. Detailed filing data is available for this year.$42.2$9.21$33.0$26.2$24.3$1.84
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.7$8.44$30.2$26.6$25.3$1.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.7$10.8$28.9$26.7$26.1$0.59
2017Detailed filing. Detailed filing data is available for this year.$39.3$11.0$28.3$26.2$26.9$0.70
2016Detailed filing. Detailed filing data is available for this year.$42.9$13.7$29.2$27.3$25.2$2.09
2015Detailed filing. Detailed filing data is available for this year.$35.3$8.29$27.0$28.2$26.5$1.67
2014Detailed filing. Detailed filing data is available for this year.$30.3$4.98$25.3$28.5$26.9$1.66
2013Summary only. Only limited summary data is available for this year.$26.3$2.64$23.6$24.2$21.6$2.65
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.7$1.70$21.0$21.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.1$2.03$19.1$18.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.0$2.09$18.9$15.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Feb 10, 2026
Return Version
2024v5.1
Gross Receipts
$48,948,243
Mission and Program 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,478,614$25,096,162▲ $1,617,548
Investments in Publicly Traded Securities$7,118,313$7,484,470▲ $366,157
Savings and Temporary Cash Investments$5,665,719$5,482,466▼ $183,253
Cash and Non-Interest-Bearing Accounts$4,442,362$4,506,725▲ $64,363
Accounts Receivable$1,833,758$1,993,932▲ $160,174
Prepaid Expenses and Deferred Charges$552,254$574,316▲ $22,062
Investments Other Securities$168,136$131,638▼ $36,498
Inventories for Sale or Use$37,932$33,566▼ $4,366
Intangible Assets$22,421$22,421→ $0
Other Notes and Loans Receivable, Net$385$0▼ $385
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$43,399,260$45,366,417▲ $1,967,157
Other Assets Total$79,366$40,721▼ $38,645
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,465,414$2,389,666▼ $1,075,748
Accounts Payable and Accrued Expenses$1,086,470$1,366,515▲ $280,045
Other Liabilities$62,406$44,907▼ $17,499
Total Liabilities$4,614,290$3,801,088▼ $813,202
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,344,364$35,707,488▲ $2,363,124
Net Assets With Donor Restrictions$5,440,606$5,857,841▲ $417,235
Total Net Assets Fund Balance$38,784,970$41,565,329▲ $2,780,359
Total Liabilities and Net Assets / Fund Balance$43,399,260$45,366,417▲ $1,967,157

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,131,460$9,905,210$29,036,670
Equipment$1,925,288$3,725,330$5,650,618
Other Land Buildings$1,530,732$823,298$2,354,030
Land$2,508,682-$1,294,865

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,916,519$1,354,563▲ $486,724$45,299$5,712,507
2023$3,576,281$69,604▲ $289,118$18,484$3,916,519
2022$3,544,543$65,800▼ $19,518$14,544$3,576,281
2021$2,949,740$1,794,310▲ $22,006$52,082$3,544,543
2020$2,740,758$181,500▲ $40,026$12,544$2,949,740
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Phil GreenwaldPresidentFT$200,246$98,291$298,537
Dr Bobbie Spurgeon-harrisExec. Vice PresidentFT$137,170$23,047$160,217
Jody AllenCOO / CIOFT$111,000$35,098$146,098
Dean MeadowsVP / CFOFT$121,930$11,428$133,358
Dr Sharon LeaseVP Academic AffairsFT$126,200$7,058$133,258
Dr Dan FisherVP AdvancementFT$111,844$11,467$123,311
Jennifer RandallAsst VP EnrollmentFT$104,413$15,660$120,073
Rev Brian MarlettTrustee/adjunct Instructor-$11,000-$11,000
Dr Lisa LeeperTrustee / Adjunct Instructor-$3,000-$3,000
Rev Andrew RehbeinTrustee / Adjunct Instructor-$2,000-$2,000
Clark JolleyTrustee / Adjunct Instructor-$600-$600

Board Members and Trustees

NameTitle
Dr Randall SpenceBoard Chairperson
Rev Todd BraschlerBoard Vice Chair
Steven GooBoard Secretary
Amy AldenTrustee
DR SEAN O'BRIENTrustee
David MccutcheonTrustee
Dr Derrol DawkinsTrustee
Dr Eric Anthony JosephTrustee
Dr Jessica RimmerTrustee
Justin KochTrustee
Rev Crystal ColpTrustee
Rev Dr Richard MansfieldTrustee
Rev Eli PagelTrustee
Rev Jim ClarkTrustee
Rev Larry SpeelmanTrustee
Rev Sarah ZaskeTrustee
Rev Todd WatsonTrustee
Ron WhittonTrustee
Rosanna LucerotorrezTrustee
Scott DuncanTrustee
Scott StatonTrustee
Steve CottomTrustee
Steve FoskinTrustee
Stuart GrahamTrustee
Rev Thom PrattTrustee / Adjunct Instructor
Rev Jeff StewartTrustt

Highest Paid Contractors

ContractorServicesLocationCompensation
Pioneer College CaterersFood Service303 Glenrose Avenue, Suite E, Nashville, TN 37210$944,187
Musco Sports Lighting LLCAthletic Field Lights100 1st Avenue West, Oskaloosa, IA 52577$490,000
OnDemand Restaurant Services LLCAC/Heating Services8117 N Classen Blvd, Oklahoma City, OK 73114$391,884
Lasco Acoustics and DrywallConstruction15000 Bristol Park Blvd, Oklahoma City, OK 73013$241,597
Bryan's Flooring LLCConstruction3935 W Reno, Oklahoma City, OK 73107$190,406
Revenue and Support

Revenue Composition

Contributions and Grants
$4,798,442
Program Service Revenue
$33,090,442
Investment Income
$673,649
Other Revenue
$38,867
All Other Contributions
$3,995,048
Change in Net Assets
$2,591,001

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$1,201,450Market value
Total Noncash Contributions1$1,201,450-

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,110,100
Revenue Not Reported on Financial Statements
$7,491,300
Revenue Not Reported on Form 990
$226,869
Other Revenue Adjustments
$7,491,300
Total Revenue per Audited Statements
$31,336,969
Total Revenue per Form 990
$38,601,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,320,876
Other Expenses$13,018,199
Grants and Similar Amounts Paid$7,671,324
Total Fundraising Expense$484,831
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,051,112$3,515,616$217,328$12,784,056
Grants to Domestic Individuals$7,671,324--$7,671,324
Fees for Services Other$1,567,431$608,818$37,636$2,213,885
Advertising$1,514,150$588,122$36,357$2,138,629
Depreciation Depletion$1,468,137$570,251$35,251$2,073,639
Occupancy$896,262$348,124$21,520$1,265,906
Information Technology$839,847$326,212$20,166$1,186,225
Payroll Taxes$647,831$251,629$15,555$915,015
Other Employee Benefits$549,953$213,611$13,205$776,769
Travel$431,561$167,626$10,362$609,549
Current Officers, Directors, Trustees, and Key Employees$305,381$118,771$7,342$431,494
Pension Plan Contributions$292,788$113,724$7,030$413,542
Insurance$245,585$95,390$5,897$346,872
Office Expenses$207,503$80,598$4,982$293,083
Interest$86,993$33,790$2,089$122,872
Other Expenses$79,587$30,913$1,911$112,411
Fees for Services Accounting$77,128$29,958$1,852$108,938
All Other Expenses$59,313$23,037$1,426$83,776
Fees for Services Lobbying$57,701$22,413$1,386$81,500
Fees for Services Legal$15,889$6,172$382$22,443
Conferences and Meetings$5,716$2,220$137$8,073
Total Functional Expenses$27,682,707$7,842,861$484,831$36,010,399

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$36,010,399
Total Expenses per Audited Statements$28,556,610
Expenses per Audited Statements$28,519,099
Expenses Not Reported on Financial Statements$7,491,300
Other Expense Adjustments$7,491,300
Expenses Not Reported on Form 990$37,511
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,050
Fundraising Gross Income$6,050
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Impact Awards Dinner$31,050$6,050$5,061$989
Event 2-$0-$0
Total Events$31,050$6,050$31,050$-25,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family Member of Current DirectorCompensationNo$84,635
-Family Member of Key EmployeeCompensationNo$16,873

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$44,907
Lease Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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, Line 11B Review of form 990 by governing body

“A copy of the form 990 was submitted and reviewed by the president and was approved before filing the return. A public disclosure copy is provided to the board for review. A full version of the form 990 is made available to the board upon request.”

Form 990, Part VI, Line 12C Conflict of interest policy

“The governing body requires disclosure of any conflicts of interest through an annual disclosure statement. When a conflict arises, the board member with the conflict must abstain from deliberations and voting on decisions regarding any transaction that relates to the conflict.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The CEO Evaluation Committee meets at least twice annually to review the performance of the President/CEO. At the October meeting, the Committee recommends the annual compensation for the President to the full independent Board of Trustees. The compensation determination includes a detailed review and analysis of the salary surveys of the Council for Christian Colleges and Universities (CCCU) and the College and University Professional Association for Human Resources (CUPA-HR). Upon approval, the President/CEO's compensation is effective June 1 of the following year. This occurred in October 2024 and will occur in October 2025.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“The President/CEO completes annual performance reviews for each member of the President's Cabinet. Salaries for these positions are reviewed and analyzed by looking at comparable positions in the salary surveys of the Council for Christian Colleges and Universities (CCCU) and the College and University Professional Association for Human Resources (CUPA-HR). The President approves the salaries of these positions in conjunction with the annual budget process. This occurred in March 2025 and will occur in March 2026.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organization makes its governing documents, conflict of interest policy, and finanical statements available to the public upon request as approved by the chief executive officer.”

FORM 990, PART VI, LINE 1A DELEGATION OF BOARD AUTHORITY:

“The board may delegate authority to one or more committees, which may perform duties and exercise authority as may be directed or delegated by the board. Each committee shall regularly report to the board committees. The committee has the power to perform duties as delegated by the board of trustees.”

Filing and Contact Details

Filer

Filer Name
Mid-America Christian University Inc
EIN
74-1196134
Phone
4056913800
Address
3500 SW 119th Street, Oklahoma City, OK 73170

Signing Officer

Name
Phil Greenwald
Title
President
Phone
4056913800
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Formed
1953
Legal Domicile
Ok
Voting Board Members
30
Independent Board Members
30
Employees
637
Volunteers
30

Preparer

Firm
Forvis Mazars LLP
Address
14221 Dallas Parkway Suite 400, Dallas, TX 75254
Preparer
Andrew Gray
Phone
9727028262
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“Endowment funds are intended for use in funding scholarships and loans to students or for operational activities as the donor restriction dictates.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

“Cost of Goods Sold - 6461 Fundraising Expense - 31050”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“Scholarship - 7491300”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“Cost of Goods Sold - 6461 Fundraising Expense - 31050”

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

“Scholarships - 7491300”

Raw XML AppendixShowing 400 of 984 raw XML fields

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/AccountsReceivableGrp/EOYAmt01993932
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MID-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.
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03500 SW 119TH STREET
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt315000 Bristol Park Blvd
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