What is the EIN of MID-AMERICA CHRISTIAN UNIVERSITY?

The employer identification number (EIN) of MID-AMERICA CHRISTIAN UNIVERSITY is 74-1196134.

Is MID-AMERICA CHRISTIAN UNIVERSITY tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1960.

When is the next return of MID-AMERICA CHRISTIAN 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 MID-AMERICA CHRISTIAN UNIVERSITY last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended May 2025.

Who is the principal officer of MID-AMERICA CHRISTIAN UNIVERSITY?

The 990 for the year ended May 31, 2025 names PHIL GREENWALD.

Who are the officers and directors of MID-AMERICA CHRISTIAN UNIVERSITY?

The 990 for the year ended May 31, 2025 lists 37 people; 11 received compensation from the organization, the highest $202,746 (DR PHIL GREENWALD, PRESIDENT).

How much revenue does MID-AMERICA CHRISTIAN UNIVERSITY have?

On its 990 for the year ended May 31, 2025 it reported revenue of $38,601,400, expenses of $36,010,399 and total assets of $45,366,417 at year end.

Nonprofit · EIN 74-1196134

MID-AMERICA CHRISTIAN UNIVERSITY

Tax-exempt · OKLAHOMA CITY, OK 73170

Financials

Revenue Expenses · by fiscal year end

Financials of MID-AMERICA CHRISTIAN UNIVERSITY by year, from its e-filed returns
Year ended	Form	Revenue	Expenses	Net income	Total assets	Liabilities	Net assets
May 31, 2025	990	$38,601,400	$36,010,399	$2,591,001	$45,366,417	$3,801,088	$41,565,329
May 31, 2024	990	$38,794,300	$38,365,153	$429,147	$43,399,260	$4,614,290	$38,784,970
May 31, 2023	990	$33,759,658	$34,126,111	-$366,453	$44,952,917	$6,918,538	$38,034,379

Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants: $4,798,442
of which government grants: $778,394
Program service revenue: $33,090,442
Investment income: $673,649
Royalties: $30,475
Net rental income: $39,633
Net gain from sales of assets: $26,338
Net income from fundraising events: -$25,000
Net income from sales of inventory: -$6,241
Other revenue: $38,867

Expenses

Grants and similar amounts paid: $7,671,324
Compensation of officers, directors and key employees: $431,494
Other salaries and wages: $12,784,056
Salaries, compensation and benefits (total): $15,320,876
Professional fundraising fees: $0
Legal fees: $22,443
Accounting fees: $108,938
Occupancy: $1,265,906
Travel: $609,549
Depreciation: $2,073,639
Program services (functional): $27,682,707
Management and general (functional): $7,842,861
Fundraising (functional): $484,831

Balance sheet and other

Total assets, start of year: $43,399,260
Total assets, end of year: $45,366,417
Total liabilities, end of year: $3,801,088
Net assets, end of year: $41,565,329
Land, buildings and equipment: $25,096,162
Publicly traded securities: $7,484,470
Net assets without donor restrictions: $35,707,488
Net assets with donor restrictions: $5,857,841
Gross receipts: $48,948,243
Employees: 637
Volunteers: 30
Year formed: 1953
State of legal domicile: OK

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 May 31, 2025, highest compensation first.

Name	Title	Hours / week	Compensation	Other / benefits
DR PHIL GREENWALD	PRESIDENT Officer	50	$202,746	$95,791
DR BOBBIE SPURGEON-HARRIS	EXEC. VICE PRESIDENT Key employee	50	$139,877	$20,340
JODY ALLEN	COO / CIO Highest-paid employee	50	$111,000	$35,098
DEAN MEADOWS	VP / CFO Officer	50	$121,930	$11,428
DR SHARON LEASE	VP ACADEMIC AFFAIRS Highest-paid employee	50	$126,200	$7,058
DR DAN FISHER	VP ADVANCEMENT Highest-paid employee	50	$111,844	$11,467
JENNIFER RANDALL	ASST VP ENROLLMENT Highest-paid employee	50	$104,413	$15,660
REV BRIAN MARLETT	TRUSTEE/ADJUNCT INSTRUCTOR Trustee or director	0.5	$11,000	$0
DR LISA LEEPER	TRUSTEE / ADJUNCT INSTRUCTOR Trustee or director	0.5	$3,000	$0
REV ANDREW REHBEIN	TRUSTEE / ADJUNCT INSTRUCTOR Trustee or director	0.5	$2,000	$0
CLARK JOLLEY	TRUSTEE / ADJUNCT INSTRUCTOR Trustee or director	0.5	$600	$0
DR RANDALL SPENCE	BOARD CHAIRPERSON Trustee or director, Officer	0.5	$0	$0
REV TODD BRASCHLER	BOARD VICE CHAIR Trustee or director, Officer	0.5	$0	$0
STEVEN GOO	BOARD SECRETARY Trustee or director, Officer	0.5	$0	$0
AMY ALDEN	TRUSTEE Trustee or director	0.5	$0	$0

22 more people on this return

Name	Title	Hours / week	Compensation
DAVID MCCUTCHEON	TRUSTEE Trustee or director	0.5	$0
DR DERROL DAWKINS	TRUSTEE Trustee or director	0.5	$0
DR ERIC ANTHONY JOSEPH	TRUSTEE Trustee or director	0.5	$0
DR JESSICA RIMMER	TRUSTEE Trustee or director	0.5	$0
DR SEAN O'BRIEN	TRUSTEE Trustee or director	0.5	$0
JUSTIN KOCH	TRUSTEE Trustee or director	0.5	$0
REV CRYSTAL COLP	TRUSTEE Trustee or director	0.5	$0
REV DR RICHARD MANSFIELD	TRUSTEE Trustee or director	0.5	$0
REV ELI PAGEL	TRUSTEE Trustee or director	0.5	$0
REV JEFF STEWART	TRUSTT Trustee or director	0.5	$0
REV JIM CLARK	TRUSTEE Trustee or director	0.5	$0
REV LARRY SPEELMAN	TRUSTEE Trustee or director	0.5	$0
REV SARAH ZASKE	TRUSTEE Trustee or director	0.5	$0
REV THOM PRATT	TRUSTEE / ADJUNCT INSTRUCTOR Trustee or director	0.5	$0
REV TODD WATSON	TRUSTEE Trustee or director	0.5	$0
RON WHITTON	TRUSTEE Trustee or director	0.5	$0
ROSANNA LUCEROTORREZ	TRUSTEE Trustee or director	0.5	$0
SCOTT DUNCAN	TRUSTEE Trustee or director	0.5	$0
SCOTT STATON	TRUSTEE Trustee or director	0.5	$0
STEVE COTTOM	TRUSTEE Trustee or director	0.5	$0
STEVE FOSKIN	TRUSTEE Trustee or director	0.5	$0
STUART GRAHAM	TRUSTEE Trustee or director	0.5	$0

990 for the year ended May 31, 2024: 38 people

Name	Title	Hours / week	Compensation	Other / benefits
PHIL GREENWALD	PRESIDENT Officer	50	$192,636	$84,957
Kristin Jasper CPA	CFO End: 8/31/2023 Officer	50	$117,242	$27,964
DR BOBBIE SPURGEON-HARRIS	EXEC. VICE PRESIDENT Highest-paid employee	50	$127,376	$15,050
DR LEON DESECOTTIER	PROFESSOR Highest-paid employee	50	$126,090	$5,758
DR SHARON LEASE	VP ACADEMIC AFFAIRS Highest-paid employee	50	$114,144	$6,920
DAVID ROSE	AVP ENROLLMENT Highest-paid employee	50	$105,406	$11,020
DR HAROLD KIHEGA	PROFESSOR Highest-paid employee	50	$103,429	$5,024
REV BRIAN MARLETT	TRUSTEE/ADJUNCT INSTRUCTOR Trustee or director	0.5	$9,500	$0
CLARK JOLLEY	TRUSTEE / ADJUNCT INSTRUCTOR Trustee or director	0.5	$3,100	$0
REV ANDREW REHBEIN	TRUSTEE / ADJUNCT INSTRUCTOR Trustee or director	0.5	$1,500	$0
RON WHITTON	TRUSTEE Trustee or director	0.5	$867	$0
DR RANDALL SPENCE	BOARD CHAIRPERSON Trustee or director, Officer	0.5	$0	$0
REV TODD BRASCHLER	BOARD VICE CHAIR Trustee or director, Officer	0.5	$0	$0
STEVEN GOO	BOARD SECRETARY Trustee or director, Officer	0.5	$0	$0
AMY ALDEN	TRUSTEE Trustee or director	0.5	$0	$0
BRENDA PIERSON	TRUSTEE Trustee or director	0.5	$0	$0
DAVID MCCUTCHEON	TRUSTEE Trustee or director	0.5	$0	$0
DR DERROL DAWKINS	TRUSTEE Trustee or director	0.5	$0	$0
DR ERIC ANTHONY JOSEPH	TRUSTEE Trustee or director	0.5	$0	$0
DR JESSICA RIMMER	TRUSTEE Trustee or director	0.5	$0	$0
JUSTIN KOCH	TRUSTEE Trustee or director	0.5	$0	$0
LISA LEEPER	TRUSTEE Trustee or director	0.5	$0	$0
MICHAEL CLEMENTS JR	TRUSTEE Trustee or director	0.5	$0	$0
REV CRYSTAL COLP	TRUSTEE Trustee or director	0.5	$0	$0
REV DR RICHARD MANSFIELD	TRUSTEE / ADJUNCT INSTRUCTOR Trustee or director	0.5	$0	$0
REV ELI PAGEL	TRUSTEE Trustee or director	0.5	$0	$0
REV JEFF STEWART	TRUSTT Trustee or director	0.5	$0	$0
REV JIM CLARK	TRUSTEE Trustee or director	0.5	$0	$0
REV LARRY SPEELMAN	TRUSTEE Trustee or director	0.5	$0	$0
REV THOM PRATT	TRUSTEE / ADJUNCT INSTRUCTOR Trustee or director	0.5	$0	$0
REV TODD WATSON	TRUSTEE Trustee or director	0.5	$0	$0
ROSANNA LUCEROTORREZ	TRUSTEE Trustee or director	0.5	$0	$0
SCOTT DUNCAN	TRUSTEE Trustee or director	0.5	$0	$0
SCOTT STATON	TRUSTEE Trustee or director	0.5	$0	$0
STEVE COTTOM	TRUSTEE Trustee or director	0.5	$0	$0
STEVE FOSKIN	TRUSTEE Trustee or director	0.5	$0	$0
STUART GRAHAM	TRUSTEE Trustee or director	0.5	$0	$0
DEAN MEADOWS	VP / CFO, STARTED 2/2024 Officer	50	$0	$0

990 for the year ended May 31, 2023: 36 people

Name	Title	Hours / week	Compensation	Other / benefits
PHILIP GREENWALD	PRESIDENT Start: 06/2022 Officer	50	$129,542	$39,335
KRISTIN JASPER CPA	CFO Officer	50	$115,736	$30,357
DR BOBBIE SPURGEON-HARRIS	EXEC. VICE PRESIDENT Officer	50	$113,429	$24,213
JODY ALLEN	CIO & COO Officer	50	$99,986	$28,203
DR JOHN FOZARD	CHANCELLOR Start: 6/2022 Officer	50	$69,191	$56,603
DR LEON DESECOTTIER	PROFESSOR Highest-paid employee	50	$120,434	$3,988
DAVID ROSE	AVP Enrollment Highest-paid employee	50	$106,610	$16,018
STEVE SEATON	VP UNIVERSITY ADVANCEMENT Officer	50	$58,892	$60,857
DR SHARON LEASE	VP ACADEMIC AFFAIRS Officer	50	$109,127	$6,280
REV BRIAN MARLETT	TRUSTEE/ADJUNCT PROFESSOR Trustee or director	0.5	$8,227	$0
REV DR RICHARD MANSFIELD	TRUSTEE Trustee or director	0.5	$1,350	$0
BRENDA PIERSON	TRUSTEE Trustee or director	0.5	$0	$0
DAVID MCCUTCHEON	TRUSTEE Trustee or director	0.5	$0	$0
DR DERROL DAWKINS	TRUSTEE Trustee or director	0.5	$0	$0
DR ERIC ANTHONY JOSEPH	TRUSTEE Trustee or director	0.5	$0	$0
DR JESSICA RIMMER	TRUSTEE Trustee or director	0.5	$0	$0
DR RANDALL SPENCE	BOARD CHAIRPERSON Trustee or director, Officer	0.5	$0	$0
JEFF RUSSELL	TRUSTEE Trustee or director	0.5	$0	$0
JUSTIN KOCH	TRUSTEE Trustee or director	0.5	$0	$0
MICHAEL CLEMNTS JR	TRUSTEE Trustee or director	0.5	$0	$0
REV ANDREW REHBEIN	TRUSTEE Start: 10/2022 Trustee or director	0.5	$0	$0
REV BILL SEARCH	TRUSTEE Start: 10/2022 Trustee or director	0.5	$0	$0
REV CRYSTAL COLP	TRUSTEE Trustee or director	0.5	$0	$0
REV ELI PAGEL	TRUSTEE Trustee or director	0.5	$0	$0
REV JIM CLARK	TRUSTEE Trustee or director	0.5	$0	$0
REV LARRY SPEELMAN	TRUSTEE Trustee or director	0.5	$0	$0
REV THOM PRATT	TRUSTEE Start: 10/2022 Trustee or director	0.5	$0	$0
REV TODD BRASCHLER	BOARD VICE CHAIR Trustee or director, Officer	0.5	$0	$0
REV TODD WATSON	TRUSTEE Trustee or director	0.5	$0	$0
RON WHITTON	TRUSTEE Trustee or director	0.5	$0	$0
ROSANNA LUCEROTORREZ	TRUSTEE Trustee or director	0.5	$0	$0
SCOTT DUNCAN	TRUSTEE Trustee or director	0.5	$0	$0
SCOTT STATON	TRUSTEE Trustee or director	0.5	$0	$0
STEVEN GOO	BOARD SECRETARY Trustee or director, Officer	0.5	$0	$0
STUART GRAHAM	TRUSTEE Trustee or director	0.5	$0	$0
TYLER GRUBBS	TRUSTEE Trustee or director	0.5	$0	$0

Address and contacts

Address (IRS master file): 3500 SW 119TH ST, OKLAHOMA CITY, OK 73170-4500
In care of: % KIMBERLY BROCK
Principal officer (990 for 2024): PHIL GREENWALD, 3500 SW 119th Street, Oklahoma City, OK 73170
Signed the 990: PHIL GREENWALD, PRESIDENT
Phone: (405) 691-3800
Website: WWW.MACU.EDU
Return prepared by: Forvis Mazars LLP

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.
990 for the year ended May 31, 2025

Program accomplishments

INSTITUTION OF HIGHER EDUCATION TEACHING AND SERVING WITH BIBLICAL FOUNDATIONS THE UNIVERSITY EXISTS TO EQUIP STUDENTS TO GROW SPIRITUALLY AND INTELLECTUALLY. The University has experienced enrollment growth and has received support and approval to implement a Nursing program.
Expenses $27,682,707 · grants $7,671,324 · revenue $33,084,201

What it must file and when

IRS records say it files Not required (church). Churches are not required to file. 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	Check at the IRS
2023	December 31, 2023	May 15, 2024	Check at the IRS

IRS record

EIN: 74-1196134
Tax-exempt status: 501(c)(3): Charitable, religious, educational or scientific organization
Foundation status: Church
Exempt since: 1960
Accounting year ends: December
Files: Not required (church)
Group exemption: 1489: SPIRIT AND TRUTH CHURCH OF GOD
Assets (IRS master file): $45,366,417
Income (IRS master file): $48,948,243

Filing history

Form	Year ended	Revenue	Expenses	Assets	Return
990	May 2025	$38,601,400	$36,010,399	$45,366,417	XML
990-T	May 2025	–	–	–	IRS
990	May 2024	$38,794,300	$38,365,153	$43,399,260	XML
990-T	May 2024	–	–	–	IRS
990	May 2023	$33,759,658	$34,126,111	$44,952,917	XML
990-T	May 2023	–	–	–	IRS
990	May 2022	$32,546,102	$30,367,620	$46,962,121	IRS
990-T	May 2022	–	–	–	IRS
990	May 2021	–	–	–	IRS
990-T	May 2021	–	–	–	IRS
990	May 2020	–	–	–	IRS
990	May 2018	–	–	–	IRS

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 74-1196134).

Questions about MID-AMERICA CHRISTIAN UNIVERSITY

What is the EIN of MID-AMERICA CHRISTIAN UNIVERSITY?: The employer identification number (EIN) of MID-AMERICA CHRISTIAN UNIVERSITY is 74-1196134.
Is MID-AMERICA CHRISTIAN UNIVERSITY tax-exempt?: Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1960.
Which annual return does MID-AMERICA CHRISTIAN UNIVERSITY file?: Form Not required (church). Churches are not required to file.
When is the next return of MID-AMERICA CHRISTIAN 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 MID-AMERICA CHRISTIAN UNIVERSITY last file with the IRS?: The latest return in the IRS public files is the 990 for the year ended May 2025.
Who is the principal officer of MID-AMERICA CHRISTIAN UNIVERSITY?: The 990 for the year ended May 31, 2025 names PHIL GREENWALD.
Who are the officers and directors of MID-AMERICA CHRISTIAN UNIVERSITY?: The 990 for the year ended May 31, 2025 lists 37 people; 11 received compensation from the organization, the highest $202,746 (DR PHIL GREENWALD, PRESIDENT).
How much revenue does MID-AMERICA CHRISTIAN UNIVERSITY have?: On its 990 for the year ended May 31, 2025 it reported revenue of $38,601,400, expenses of $36,010,399 and total assets of $45,366,417 at year end.

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