2025-04-15T15:25:18+00:00 2024-05-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-06-01 350867954 ANDERSON UNIVERSITY INC ANDE 7656414001 1100 East 5th Street ANDERSON IN 46012 JOHN PISTOLE PRESIDENT 7656414001 2025-04-15 true true Lauren Denton P01571860 2604604000 2025-04-15 2023 2025-03-06 01:10:19Z JOHN PISTOLE 1100 East 5th Street ANDERSON IN 46012 81940621 false X WWW.ANDERSON.EDU X 1917 IN To educate persons for a life of faith and service in the church and society 24 23 1127 25 0 0 14793553 9761115 45906295 46093418 2057415 17705597 132180 2037326 62889443 75597456 21752199 21579592 0 0 21142513 20798084 0 0 1462168 21058966 26921765 63953678 69299441 -1064235 6298015 123625444 130755276 51122169 49324591 72503275 81430685 The mission of Anderson University is to educate for a life of faith and service in the church and society. Established and sustained within the free and open traditions of the Church of God, this university is committed to being a teaching-learning community of the highest order, engaged in the pursuit of truth from a Christian faith perspective. Through academic and Christian discovery, we intend to graduate people with a global perspective who are competent, caring, creative, generous individuals of character and potential. We will build those quality programs that will enable each member of the university to become stronger in body, mind, and spirit, to experience what it means to love God and neighbor, and to adopt Christ like servant ways in all of life. The mission statement and supporting statements were adopted by the Board of Trustees in 2007. false false 54824238 21579592 37413883 Higher education: General educational activities serving 1,255 students during the 2023-24 school year. AU students benefit from the expertise of 81 full-time and 84 part-time faculty members. Anderson University continues to be recognized as one of America's top colleges by US News & World Report and Colleges of Distinction. Three of the university's programs received "badges of distinction": Business, Education, and Nursing. The University has long had a strong undergraduate liberal arts curriculum. The University's MBA, Master's in Christian Ministry, and Master of Divinity programs are also offered through online/hybrid classes. 2641412 8679535 Higher education: Auxiliary enterprise primarily involving residence halls, food services, Student Health Services, Mail Center, and bookstore activities supporting the educational program. We believe that on-campus living is an integral part of the college experience. In our residence halls, we are committed to offering not only a safe and comfortable place to live, but also an environment that promises to both challenge and support our students as they grow physically, academically, socially, and spiritually. Anderson University Food Services provides friendly service and great variety in four different locations across campus: The Marketplace, Raven's Haven, Create, and Mocha Joe's. Student Health Services provides medical assistance to students and is operated by Community Health Network. 57465650 true true false true false false true false true true false false false true false false true true false true false false false false false false false true true true false false false false false false false false false false true false false false true true true false false false true 1160 0 true 1127 true false false false false false true true false false false false false false X 24 23 false false false false false false false true true false false true true true true true true true true false IN X SUAHIL HOUSHOLDER 7656414001 1100 EAST 5TH STREET ANDERSON IN 46012 Jay B Ricker Vice Chair 1.0 0.0 X X 0 0 0 John Pistole President 35.0 0.0 X X 211475 0 49419 Rev Doug Tally Chair 1.0 0.0 X X 0 0 0 Beth S Tharp TRUSTEE 1.0 0.0 X 0 0 0 Charles R Carroll TRUSTEE 1.0 0.0 X 0 0 0 Donna A Harman TRUSTEE 1.0 0.0 X 0 0 0 Dr Thomas J Snyder TRUSTEE 1.0 0.0 X 0 0 0 Guy F Perry TRUSTEE 1.0 0.0 X 0 0 0 James W Ostrognai TRUSTEE 1.0 0.0 X 0 0 0 Kimberly Johnson TRUSTEE 1.0 0.0 X 0 0 0 Kyle M Schoeder TRUSTEE 1.0 0.0 X 0 0 0 Mary E Jamerson TRUSTEE 1.0 0.0 X 0 0 0 Mitchell Benbow TRUSTEE 1.0 0.0 X 0 0 0 PhD Priscilla Archangel TRUSTEE 1.0 0.0 X 0 0 0 Rev Charles J Myricks Jr TRUSTEE 1.0 0.0 X 0 0 0 Rev Deidre D Franklin TRUSTEE 1.0 0.0 X 0 0 0 Rev Erin M Taylor TRUSTEE 1.0 0.0 X 0 0 0 Rev Jessica S Uitvlugt TRUSTEE 1.0 0.0 X 0 0 0 Rev Mark S Krenz TRUSTEE 1.0 0.0 X 0 0 0 Rev Martin D Grubbs TRUSTEE 1.0 0.0 X 0 0 0 Rev Nabil F Safi TRUSTEE 1.0 0.0 X 0 0 0 Rev Steve L Rennick TRUSTEE 1.0 0.0 X 0 0 0 Robrt C Byers TRUSTEE 1.0 0.0 X 0 0 0 Steven R Davis TRUSTEE 1.0 0.0 X 0 0 0 Brent Baker VP Advancement and Secretary 35.0 0.0 X 91093 0 16071 Courtney Taylor Provost and VP of Corporation 35.0 0.0 X 119937 0 32084 Lara Mann VP for Enrollment and Marketing 35.0 0.0 X 110385 0 9644 Mischon Hart VP MARKETING AND COMMUNICATION 35.0 0.0 X 77063 0 10850 Ronda Reemer Assistant Secretary 35.0 0.0 X 45646 0 1044 Suahil Housholder VP for Finance and Treasurer 35.0 0.0 X 120398 0 11521 775997 0 130633 4 false true false CHARTWELLS DINING SERVICES PO BOX 417632 BOSTON MA 022417632 FOOD SERVICE MANAGEMENT 3207548 HES FACILITIES MANAGEMENT LLC PO BOX 95596 CHICAGO IL 606945596 CUSTODIAL SERVICES 3142484 CORE EDUCATION PBC 201 N UNION ST ALEXANDRIA VA 22314 ENROLLMENT SERVICES 1578779 MAUMEE BAY TURFF LLC 4630 NAVARREE AVE OREGON OH 43616 CONTRACTOR SERVICES 1036914 SERVPRO 5401 KEYSTONE DRIVE FORT WAYNE IN 46825 CONTRACTOR SERVICES 451796 16 10086 733098 9017931 111670 9761115 TUITION & FEES 611600 35911540 35911540 AUXILIARY SERVICES 611710 8679535 8679535 OTHER 611710 1502343 1502343 0 0 0 0 46093418 868814 868814 550069 696190 -146121 0 -146121 -146121 7348125 15135633 5646975 0 1701150 15135633 16836783 16836783 INSURANCE PROCEEDS 900099 1900437 1900437 FINANCE CHARGES 900099 283010 283010 0 0 0 0 2183447 75597456 46093418 0 19742923 0 0 21579592 21579592 0 0 0 0 906341 0 799177 107164 0 0 0 0 15684417 13187118 2007791 489508 143954 98275 36801 8878 2991346 2333417 585303 72626 1072026 827286 201607 43133 0 0 0 0 68897 15577 53320 0 124839 0 124839 0 1427 0 1427 0 0 0 86651 0 86651 0 3687756 1769625 1765285 152846 422009 157154 201077 63778 965338 425701 495325 44312 1380098 299957 997762 82379 2668877 2272645 385610 10622 1036307 986226 40148 9933 0 0 0 0 323183 251493 49169 22521 1967116 1556273 358983 51860 0 0 0 0 2844313 2227761 608043 8509 288890 134152 154738 0 Maintenance Repair And Replacement 518264 431928 82094 4242 Contract Auxiliary Services 2755999 2755811 188 0 Dues & Subsciptions 245247 135784 104154 5309 Miscellaneous 3831554 2870625 861631 99298 3705000 3149250 370500 185250 69299441 57465650 10371623 1462168 0 0 0 0 33875 38779 11729983 11006760 6062529 2132612 3376384 5340102 0 0 0 0 884234 21306183 265573 215265 120619525 75280955 56567052 45338570 34057621 35660454 4756671 4930451 1851142 4040380 4786100 123625444 130755276 4787527 4745177 2642651 2205606 32529692 31285809 0 7498718 7500000 72691 75963 3590890 3512036 51122169 49324591 X 30733200 37569408 41770075 43861277 72503275 81430685 123625444 130755276 X 6298015 2798620 -482 -168743 X false true X true true true X 12605332 8990577 12160185 14793553 9761115 58310762 0 0 12605332 8990577 12160185 14793553 9761115 58310762 4936126 53374636 1266678 1009519 1703901 1301202 1278908 6560208 83 9401 9484 1314172 475599 498280 369882 2183447 4841380 69721834 230268431 0.7655 0.7637 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 1314172.0, COLUMN B - 475599.0, COLUMN C - 498280.0, COLUMN D - 369882.0, COLUMN E - 2183447.0, COLUMN F - 4841380.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1427 1427 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The portion of memberships dues designated as lobbying expenditures. 0 2421018 X X X false 33207151 455120 5205719 3440473 219629 35207888 40596508 623910 -198373 3627206 4187688 33207151 45309557 983652 -2963586 2733115 40596508 35108167 541540 11143494 1483644 45309557 33676629 1243693 1584085 1396240 35108167 0.0 1.0 0.0 false false 3909707 3909707 91166143 50572622 40593521 13385200 16380269 -2995069 12158475 8328064 3830411 45338570 ANNUITIES PAYABLE 356096 CHARITABLE UNITRUST LIABILITY 1760223 FEDERAL STUDENT LOAN LIABILITY 547722 RIGHT OF USE OPERATING LIABILITY 827814 RIGHT OF USE FINANCE LEASE LIABILITY 20181 3512036 Schedule D, Part X, Line 2 ASC 740 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 II, Line 9 Conservation easements financial reporting A balance sheet account tracks changes in the conservation. Schedule D, Part III, Line 4 Collections of art - description of collections The University's collection is made up of donations of art, books, and historical treasures. The University maintains the collection throughout the University's premises and is available for public display and access. The collection furthers the University's exempt education purpose by enhancing the University community's awareness of art, literature, and history. Schedule D, Part IV, Line 2b Explanation of escrow agreement Funds held for student groups, clubs, and activities. Schedule D, Part V, Line 4 Intended uses of endowment funds The University's endowment funds are intended to fund designated University tax exempt activities, such as, the distribution of scholarships and grants to students, as well as funding operational and capital needs of the University. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Anderson University does not discriminate on the basis of age, gender, ethnic or racial origin, physical or mental disability, marital or veteran status in administration of its education, admissions, scholarship, loan, athletic policies, other school programs, or as a condition for employment. The University includes its nondiscrimination policy at various points throughout its website, including the homepage, which is the primary source of information for the public. The policy is also included on application forms and in catalogs for students. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University participates in the Federal Perkins Loan program and is the recipient of various state and federal grants. Europe (Including Iceland and Greenland) Program Services 108650 South America Program Services 25442 East Asia and the Pacific Program Services 18200 0 0 0 0 0 0 152292 0 152292 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual true Scholarship/fellowship/grant 1234 21579592 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarships issued to University students are applied to the student's account. A list of scholarship, fellowship and grant assistance awarded is on file at the University. Although there may be recipients who are related to persons having interest in the University, such persons are selected on an equal and objective basis as with other recipients. All students receiving assistance are selected on the University's criteria for academic and financial need, and other similar criteria. The University does not discriminate on the basis of age, gender, ethnic or racial origin, physical or mental disability, marital or veteran status in administration of scholarships or loans. Also, note that the University provides remitted tuition to qualified faculty, staff and certain dependents as a benefit of employment. The University monitors the student accounts and eligibility. X X true true X X false false false false false false false false false John Pistole President 209951 0 0 0 1524 0 22500 0 26919 0 260894 0 0 0 Courtney Taylor Provost and VP of Corporation 119937 0 0 0 0 0 1277 0 30807 0 152021 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use As a condition of employment, and as a convenience to the University, a campus residence is provided to the President in office. The home is provided as a nontaxable benefit to the President. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Local country club membership is provided for the President's business use. Use for bona fide business purposes is not considered taxable income. A CITY OF ANDERSON INDIANA 356000939 000000000 2014-12-16 5189160 PURCHASE OF RESIDENCE HALL false false false B CITY OF ANDERSON INDIANA 356000939 033887CW8 2017-09-28 39171350 REFINANCE 2007 & 2015 BONDS true false false A 2070000 0 5189160 0 5409 0 103100 0 0 4674651 406000 0 2014 false false true true B 3610000 6900000 39311237 3498956 0 0 783427 0 0 0 35137223 0 2017 true false true true A true false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false true false true false false false false true B false false false true false false false false true A true B true Schedule K, Part II, Line 3 The amount recorded as total proceeds of issue for Bond B is greater than the issue price for the bonds due to the inclusion of investment earnings. Schedule K, Part IV, Line 2c Issuer name: City of Anderson Indiana The calculation for computing no rebate due was performed on 01/07/2020 Schedule K, Part IV, Line 2c Issuer name: City of Anderson Indiana The calculation for computing no rebate due was performed on 09/28/2022 Schedule K, Part IV, Line 2c COLUMN A Issuer name: CITY OF ANDERSON INDIANA The calculation for computing no rebate due was performed on 01/07/2020 Schedule K, Part IV, Line 2c COLUMN B Issuer name: CITY OF ANDERSON INDIANA The calculation for computing no rebate due was performed on 09/28/2022 X 5 111670 Market value 0 false true false Schedule M, Part I THE AMOUNTS LISTED IN PART 1, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Contributions Form 990, Part VI, Line 1a The Executive Committee is composed of seven trustees including the Chair and Vice Chair. The other five members are elected annually by the Board of Trustees. Other members may meet with this Committee, they do not have voting power. It is the duty of the Executive Committee to act on behalf of the Board of Trustees during the period between the Board's meetings. Form 990, Part VI, Line 11b Review of form 990 by governing body THE UNIVERSITY'S FROM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. PRIOR TO THE 990 BEING FILED WITH THE IRS, THE 990 IS REVIEWED IN DETAIL BY THE VP FOR FINANCE AND TREASURER, PRESIDENT, CONTROLLER, AND THE AUDIT COMMITTEE. THE UNIVERSITY'S BOARD OF TRUSTEES DELEGATES THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE, A SUBCOMMITTEE OF THE UNIVERSITY'S BOARD OF TRUSTEES. BEFORE FILEING THE 990 THE BOARD OF TRUSTEES RECIEVE A COPY TO REVIEW. Form 990, Part VI, Line 12c Conflict of interest policy The Controller & Assistant Treasurer annually monitors all existing conflicts and enforces compliance with the University's conflict of interest policy by conducting a review prior to the University's annual audit. The University's conflict of interest policy states that all employees and Board of Trustees submit a conflict of interest form each year of employment or service. Determination of existing conflicts is the responsibility of the Controller & Assistant Treasurer who will also review with the VP for Finance and Treasurer. Persons with conflicts do not participate in decisions and deliberations of the governing body. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent Executive Committee of the Board of Trustees establishes the salary of the President upon recommendation of the subcommittee on evaluation and compensation. This process is directed through the Office of Work Life Engagement where compensation is compared to area benchmark information. Work Life then presents a recommendation to the VP for Finance and Treasurer to present to the Board of Trustees for approval annually. This process is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The salaries of other Executive officers of the University are established independently of the President, subject to the approval of the subcommittee on evaluation and compensation. This process is directed through Human Resources where compensation is compared to area benchmark information. The University's strategic plan is to reach compensation rates at 80% for staff and 77% for faculty of benchmark. HR then presents a recommendation to the President for approval annually. The President may appoint and establish the salaries of administrative officers as he/she deems appropriate. This process is documented in the HR files. Form 990, Part VI, Line 19 Required documents available to the public The University's governing documents and conflict of interest policy are available on the University's public website. The University's financial statements are not made available to the public but the financial statements are available at emma.msrb.org for bondholders. Form 990, Part XI, Line 9 Other changes in net assets or fund balances ACTUARIAL CHANGE IN ANNUITIES AND TRUSTS - 192417; IMPAIRMENT LOSS - -361160; ANDERSON UNIVERSITY PROPERTIES LLC 1100 E 5TH STREET ANDERSON IN 46012 472075850 PROPERTY HOLDING IN -217947 7560694 ANDERSON UNIVERSITY ANDERSON UNIVERSITY CENTER FOR SECURITY STUDIES AND CYBER DEFENSE LLC 1100 E 5TH STREET ANDERSON IN 46012 CYBERSECURITY IN -202947 300745 ANDERSON UNIVERSITY INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET STE 8 INDIANAPOLIS IN 46204 310901001 EDUCATION IN 501(c)(3) Type I NA false CHARITABLE REMAINDER UNITRUST (15) TRUST IN ANDERSON UNIVERSITY true false false true false false false false false false false false false false false false false false false false