Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Return Reference | Explanation |
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| SCHEDULE E, PART I, LINE 3 | PUBLICIZED NONDISCRIMINATORY POLICY: REV PROC 75-70 SEC4 032(2) OVER 75% OF OUR STUDENTS ARE MEMBERS OF A SPONSORING RELIGIOUS ORGANIZATION AND THE NON-DISCRIMINATING POLICY IS STATED IN EVANGEL'S PRINTED MATERIAL AND ITS WEBSITE. |
| SCHEDULE E, PART I, LINE 6A | FEDERAL AID: EVANGEL RECEIVES WORK STUDY FUNDS BASED ON PROVIDING WORK STUDY JOBS ON CAMPUS, AS WELL AS FUNDS FROM DIRECT STUDENT LOAN, PELL, SEOG, TEACH GRANT, AND PERKINS LOAN PROGRAM. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A & 7B | MEMBERS: EVANGEL UNIVERSITY IS CONTROLLED BY THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD (GCAG). CANDIDATES FOR BOARD MEMBERSHIP ARE RECOMMENDED BY THE LEADERSHIP TEAM AND SELECTED BY THE BOARD FOR NOMINATION TO THE EXECUTIVE PRESBYTERY OF THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD AND ELECTED BY ITS GENERAL PRESBYTERY. ANY TRUSTEE MAY BE REMOVED FROM OFFICE AT ANY TIME, WITH OR WITHOUT CASE, BY AFFIRMATIVE VOTE OF TWO-THIRDS OR MORE OF THE EXECUTIVE PRESBYTERY. ANY AMENDMENTS TO BYLAWS ARE SUBJECT TO RATIFICATION BY THE EXECUTIVE PRESBYTERY OF THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD. |
| FORM 990, PART VI, SECTION B, LINE 11B | REVIEW OF THE FORM 990: THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY ACCOUNTING & HR DEPARTMENTS OF THE ORGANIZATION. ALL MEMBERS OF THE UNIVERSITY'S KEY MANAGEMENT TEAM (THE CABINET) REVIEW AND APPROVE THE PUBLIC DISCLOSURE COPY OF THE 990 BEFORE ITS FILING. ALSO, MEMBERS OF THE BOARD OF TRUSTEES RECEIVE A PUBLIC DISCLOSURE COPY OF THE FORM 990 BEFORE THE FILING. NEGATIVE CONFIRMATION IS USED AS BASIS FOR APPROVAL BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY: MEMBERS OF THE BOARD AND EXECUTIVE LEADERSHIP ARE REQUESTED TO DISCLOSE ANY POTENTIAL DIRECT OR INDIRECT CONFLICT OF INTEREST INVOLVING BUSINESS TRANSACTIONS WITH THE UNIVERSITY. A CONFLICT OF INTEREST SHALL EXIST IN BOARD ACTIONS INCLUDING, BUT NOT BE LIMITED TO ACTIONS CONCERNING A TRANSACTION: A) IN WHICH THE TRUSTEE HAS A MATERIAL FINANCIAL INTEREST, OR B) IN WHICH THE TRUSTEE IS PRESENTLY SERVING AS A TRUSTEE, DIRECTOR, OFFICER OR GENERAL PARTNER OF ANOTHER PARTY. A TRUSTEE WITH A CONFLICT OF INTEREST MAY PARTICIPATE IN DISCUSSION, BUT MAY NOT VOTE ON THE TRANSACTION. IN INTERPRETING AND APPLYING THE CONFLICT OF INTEREST POLICY, THE FOLLOWING GUIDELINES APPLY: A) A CONFLICT OF INTEREST MAY RESULT IF A TRUSTEE IS EMPLOYED OR COMPENSATED IN ANY WAY, EITHER DIRECTLY OR INDIRECTLY, BY ANY PERSON OR ORGANIZATION WHICH IS DOING OR SEEKING TO DO BUSINESS WITH THE UNIVERSITY AS A SUPPLIER, VENDOR, CONTRACTOR OR OTHERWISE. B) A CONFLICT OF INTEREST MAY EXIST WHEN A TRUSTEE HAS MADE AN INVESTMENT, IN OR WITH ANY PERSON OR UNIVERSITY. C) TRUSTEES MUST NOT APPROPRIATE TO THEMSELVES OR DIVERT TO OTHERS, DIRECTLY OR INDIRECTLY, ANY OPPORTUNITY IN WHICH IS KNOWN OR COULD REASONABLY BE ANTICIPATED THAT THE UNIVERSITY MAY HAVE AN INTEREST. D) TRUSTEES SHALL NOT USE CONFIDENTIAL INFORMATION OF THE UNIVERSITY IN CONNECTION WITH ANY PERSONAL BUSINESS OR OTHERWISE FOR THEIR OWN GAIN, OR FOR THE BENEFIT OF ANY PERSONS OR ORGANIZATIONS OTHER THAN THE UNIVERSITY. THE UNIVERSITY MAILING LISTS (DONORS, TRUSTEES, EMPLOYEES AND STUDENTS) ARE THE PROPERTY OF THE UNIVERSITY, AND MAY NOT BE SOLD, LOANED, USED OR TAKEN FOR ANY PURPOSE UNLESS AUTHORIZED BY THE PRESIDENT. E) TRUSTEES ARE NOT DISCOURAGED FROM SERVING ON THE BOARDS OF OTHER ACADEMIC INSTITUTIONS; HOWEVER SITUATIONS MAY ARISE WHICH GENERATE ACTUAL OR PERCEIVED CONFLICTS OF INTEREST BETWEEN THE UNIVERSITY AND OTHER ACADEMIC INSTITUTIONS. TO THE EXTENT SUCH CONFLICTS ARISE, ANY TRUSTEE WHO SERVES ON THE BOARD OF ANOTHER ACADEMIC INSTITUTION WHOSE INTERESTS CONFLICT OR APPEAR TO CONFLICT WITH THOSE OF THE UNIVERSITY SHALL BE EXCUSED FROM ANY INVOLVEMENT WITH THE MATTER IN CONFLICT. NOR SHALL THE TRUSTEE BECOME INVOLVED WITH THE MATTER IN CONFLICT ON BEHALF OF THE CONFLICTING INSTITUTION. F) TRUSTEES MAY SIGN AN ANNUAL ACKNOWLEDGEMENT INDICATING THAT ANY KNOWN FINANCIAL INTEREST THAT SUCH INDIVIDUAL, OR A MEMBER OF SUCH INDIVIDUAL'S FAMILY, HAS IN ANY BUSINESS ENTITY THAT TRANSACTS BUSINESS WITH THE UNIVERSITY. THE CHAIRMAN OF THE BOARD SHALL BE RESPONSIBLE FOR THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY AND SHALL SEE THAT ALL TRUSTEES SIGN THE ANNUAL CERTIFICATE OF ACKNOWLEDGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | CEO AND OTHER OFFICER COMPENSATION DETERMINATION: THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE SALARY SURVEY DEVELOPED BY THE COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES WHICH INCLUDES COMPARATIVE SALARY DATA FOR EXECUTIVE POSITIONS AT SIMILAR INSTITUTIONS. THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR ANY ADJUSTMENT TO THE SALARIES OF THE EXECUTIVE OFFICERS. THE UNIVERSITY SALARIES ARE GENERALLY IN THE MID-RANGE OF THE INSTITUTIONS SURVEYED. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENT AVAILABILITY: GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS OF THE GOVERNING BOARD AND OFFICERS OF THE UNIVERSITY. POLICIES, SUCH AS THE CONFLICT OF INTEREST POLICY, THE WHISTLEBLOWER POLICY, AND OTHER OPERATING POLICIES ARE AVAILABLE ON CAMPUS DOCUMENTS IN OUTLOOK AND IN THE EMPLOYEE SECTION OF THE UNIVERSITY WEBSITE. FINANCIAL STATEMENTS ARE PROVIDED TO THE GOVERNING BOARD, THE SPONSORING CHURCH, LENDERS, INSURANCE COMPANIES, FEDERAL AGENCIES, AND TO OTHERS UPON REQUEST. REQUESTS FOR FINANCIAL STATEMENTS CAN BE SUBMITTED TO THE BUSINESS AND FINANCE DEPARTMENT OF THE UNIVERSITY. THE UNIVERSITY SEEKS TO RESPOND WITHIN 48 HOURS OF RECEIVING THE REQUEST. |
| FORM 990, PART VII, COLUMN E | RELATED PARTY COMPENSATION: THE ORGANIZATION MADE MULTIPLE ATTEMPTS VIA EMAIL REQUESTS AND DURING MEETINGS TO RETRIEVE THE RELATED PARTY COMPENSATION AMOUNTS BUT WERE UNABLE TO DO SO. |
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