Nonprofit · EIN 73-1518799
NATIONS UNIVERSITY
Tax-exempt (reinstated) · BRENTWOOD, TN 37027
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $718,483 | $710,891 | $7,592 | $967,081 | $6,083 | $960,998 |
| December 31, 2023 | 990 | $699,591 | $735,988 | -$36,397 | $801,484 | $7,872 | $793,612 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $600,507
- Program service revenue
- $104,623
- Investment income
- $12,170
- Royalties
- $1,183
- Other revenue
- $1,183
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $382,055
- Salaries, compensation and benefits (total)
- $411,744
- Professional fundraising fees
- $0
- Occupancy
- $45,851
- Travel
- $8,708
- Program services (functional)
- $291,043
- Management and general (functional)
- $271,967
- Fundraising (functional)
- $147,881
Balance sheet and other
- Total assets, start of year
- $801,484
- Total assets, end of year
- $967,081
- Total liabilities, end of year
- $6,083
- Net assets, end of year
- $960,998
- Land, buildings and equipment
- $11,738
- Publicly traded securities
- $798,456
- Net assets without donor restrictions
- $331,508
- Net assets with donor restrictions
- $629,490
- Gross receipts
- $718,483
- Employees
- 9
- Volunteers
- 40
- Year formed
- 1995
- State of legal domicile
- LA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dr David Srygley | CAO Officer, Key employee, Highest-paid employee | 30 | $69,996 |
| Dr John Baxter | Trustee, President, CEO Trustee or director, Officer, Key employee, Highest-paid employee | 20 | $53,064 |
| Jonathan R Sloan | Communication Director Key employee | 20 | $52,104 |
| Gail Heiderich | Student Advisor Key employee | 20 | $49,632 |
| Glenn Beville | Administrator Key employee | 30 | $42,912 |
| Randi Baxter | Prison Services Director Key employee | 20 | $30,900 |
| Lindsey Sullivan | Asst. Registrar and Student Advisor Key employee | 40 | $10,740 |
| Sam Daniel | CFO Trustee or director, Officer, Key employee | 20 | $0 |
| Ernie Clevenger | Board Chairman Trustee or director | 0 | $0 |
| Dr Mac Lynn | Chancellor Trustee or director | 0 | $0 |
| Michael Bush | Trustee Trustee or director | 0 | $0 |
| Chris Lynn | Trustee Trustee or director | 0 | $0 |
| Dr Barry Neal | Trustee Trustee or director | 0 | $0 |
| Gary Waller | Trustee Trustee or director | 0 | $0 |
| Chuck Webb | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dr David Srygley | CAO Officer, Key employee, Highest-paid employee | 30 | $66,155 |
| Dr John Baxter | Trustee, President, CEO Trustee or director, Officer, Key employee | 20 | $53,064 |
| Jonathan R Sloan | Communication Director Key employee | 20 | $50,392 |
| Gail Heiderich | Student Advisor Key employee | 20 | $48,001 |
| Glenn Beville | Administrator Key employee | 40 | $41,499 |
| Randi Baxter | Prison Services Director Key employee | 20 | $30,900 |
| Mary Mabery | Registrar Key employee | 20 | $15,357 |
| Lindsey Sullivan | Asst. Registrar and Student Advisor Key employee | 40 | $10,387 |
| Sam Daniel | CFO Trustee or director, Officer, Key employee | 20 | $0 |
| Ernie Clevenger | Board Chairman Trustee or director | 2 | $0 |
| Dr Mac Lynn | Chancellor Trustee or director | 1 | $0 |
| Michael Bush | Trustee Trustee or director | 1 | $0 |
| Chris Lynn | Trustee Trustee or director | 1 | $0 |
| Mike Kellet | Trustee Trustee or director | 1 | $0 |
| Dr Mark Hooper | Trustee Trustee or director | 1 | $0 |
| Dr Barry Neal | Trustee Trustee or director | 1 | $0 |
| Robert Nienstadt | Trustee Trustee or director | 1 | $0 |
| Gary Waller | Trustee Trustee or director | 1 | $0 |
| Chuck Webb | Trustee Trustee or director | 1 | $0 |
| Dr Twilla Johnson | Trustee Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7003 CHADWICK DR STE 351, BRENTWOOD, TN 37027-5282
- In care of
- % NATIONS UNIVERSITY
- Principal officer (990 for 2024)
- Sam Daniel, 7003 Chadwick Dr Ste 351, Brentwood, TN 370275282
- Signed the 990
- Sam Daniel, CFO
- Phone
- (615) 309-8101
- Website
- Nationsu.edu
Mission
Nations University provides religious education, generally free, through a distance learning model (on-line) to approximately 1800 students in 100 nations.
Program accomplishments
- Approximately 1,800 students from 100 countries were enrolled in the study of theology at year endExpenses $291,043 · revenue $718,483
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 73-1518799
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B40)
- Assets (IRS master file)
- $967,081
- Income (IRS master file)
- $718,483
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- August 8, 2022
- Reinstated
- Effective May 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $718,483 | $710,891 | $967,081 | IRS |
| 990 | December 2023 | $699,591 | $735,988 | $801,484 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 73-1518799).
Questions about NATIONS UNIVERSITY
- What is the EIN of NATIONS UNIVERSITY?
- The employer identification number (EIN) of NATIONS UNIVERSITY is 73-1518799.
- Is NATIONS UNIVERSITY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
- Are donations to NATIONS UNIVERSITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONS UNIVERSITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONS UNIVERSITY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONS UNIVERSITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NATIONS UNIVERSITY?
- The 990 for the year ended December 31, 2024 names Sam Daniel.
- Who are the officers and directors of NATIONS UNIVERSITY?
- The 990 for the year ended December 31, 2024 lists 15 people; 7 received compensation from the organization, the highest $69,996 (Dr David Srygley, CAO).
- How much revenue does NATIONS UNIVERSITY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $718,483, expenses of $710,891 and total assets of $967,081 at year end.
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