2024-04-12T14:38:06+00:00 2023-05-31 363990892 Capin Crouse LLP 5605 N MacArthur Blvd Ste 210 Irving TX 75038 990 2022-06-01 750800653 Howard Payne University HOWA 3256462502 1000 Fisk Street Brownwood TX 76801 Dr Cory Hines President 3256462502 2024-04-12 true Mike Rodgers 999009999 Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Dr Cory Hines 1000 Fisk Street Brownwood TX 76801 44810475 false X www.hputx.edu X 1889 TX Howard Payne University is a Christ-centered academic community. 31 29 552 75 0 0 10431920 5629294 24072015 23714938 5849541 8580818 27025 -19497 40380501 37905553 12956961 11449605 0 10766433 11458619 0 812958 11135049 12267235 34858443 35175459 5522058 2730094 111822248 132152519 4658352 5615655 107163896 126536864 X Howard Payne University (HPU) is a Christ-centered academic community dedicated to excellence by developing and equipping the whole person for intellectual inquiry, personal and professional integrity, and service to God and humanity. false false 18364769 11449605 20197511 Post-Secondary Education Instruction: Howard Payne University offers a full array of undergraduate programs and four graduate programs in a traditional residential academic community. The university also offers selected undergraduate and graduate course work by electronic means and at extended learning centers in El Paso and New Braunfels. Students at HPU choose from more than 100 majors, minors and pre-professional programs in seven schools: Business, Christian Studies, Education, Humanities, Music and Fine Arts, Nursing, and Science and Mathematics. The Guy D. Newman Honors Academy challenges students with a multidisciplinary curriculum and exciting travel opportunities. 7174807 0 364874 Student Services: HPU is committed to providing students with a wide range of opportunities for learning within and beyond the classroom. Student engagement in campus life is designed to help students grow in relationship to Christ, develop leadership skills, build relationships, participate in service to the campus and community, exhibit personal responsibility, and have fun. These services include admissions, athletics/intramurals, Baptist Student Ministry, Chapel, cheerleading, the Collegium (tutoring, academic testing, advising, career services and learning assistance), counseling and health services, HPU's Department of Public Safety, financial aid, the Food and Essentials Pantry, the library, mail services, new-student orientation, residence life, student activities, student conduct, student government, student organizations, the Wellness Center, the Jacket Closet, and more. 2565414 0 3152553 Auxiliary Enterprises: HPU's auxiliary programs provide essential services to students. These programs include dining services (two on-campus dining locations and Stinger Bucks to use at off-campus restaurants) and several housing options. These on-campus facilities include one women's residence hall, two men's residence halls, a newly renovated student apartment complex, and eight duplex apartments. 1006311 0 0 Provide academic support through library and various academic departments of the University. 1006311 29111301 true true false false false false true false true true true false false true false true false true false false false false false true false false false true true false false false false true false true false true false false false false true true false false false true 1251 0 true 552 true false false false false false false false false false false false false X 31 29 false false false false false true false true true false false true true true true true true true true false X Mike Rodgers 3256498055 1000 Fisk Street Brownwood TX 76801 Lesley Wyse Second Vice Chairperson 1.0 X X 0 0 0 Marc Dingler Secretary 1.0 X X 0 0 0 Robert Morrison Second Vice Chairperson (Part Year) / First Vice Chairperson 1.0 X X 0 0 0 Ronnie D Andrews First Vice Chairperson (Part Year) / Chairperson 1.0 X X 0 0 0 Allan Hough Trustee 1.0 X 0 0 0 Amy Anderson Trustee 1.0 X 0 0 0 Bill Taylor Trustee 1.0 X 0 0 0 Bob Knoll Trustee 1.0 X 0 0 0 Bobbette Bell Trustee 1.0 X 0 0 0 Carter Sharpe Trustee 1.0 X 0 0 0 Daniel Deviney Trustee 1.0 X 0 0 0 Daniel Sanchez Trustee 1.0 X 0 0 0 Darrell Miles Trustee (Part Year) 1.0 X 0 0 0 Deborah Cartwright Trustee 1.0 X 0 0 0 Diann Huber Trustee 1.0 X 0 0 0 Dr Brent Gentzel Trustee 1.0 X 0 0 0 Dr David Lowrie Trustee 1.0 X 0 0 0 Dr John Cole Trustee 1.0 X 0 0 0 Dr Ronny Marriott Trustee 1.0 X 0 0 0 Gary Hopkins Trustee 1.0 X 0 0 0 Greg Bruner Trustee 1.0 X 0 0 0 Jake Montoya Trustee 1.0 X 0 0 0 James Schmeltekopf Trustee 1.0 X 0 0 0 Jane A Collette Trustee 1.0 X 0 0 0 Jarod Root Trustee 1.0 X 0 0 0 Johanna Wilson Trustee (Part Year) 1.0 X 0 0 0 Jonathan Snow Trustee 1.0 X 0 0 0 Keith Clark Trustee (Part Year) 1.0 X 0 0 0 Kenneth Stimson Trustee 1.0 X 0 0 0 Lance Currie Trustee (Part Year) 1.0 X 0 0 0 Mickey Eddins Trustee 1.0 X 0 0 0 Randy Lewallyn Trustee 1.0 X 0 0 0 Ray Still Trustee 1.0 X 0 0 0 Rev LJ Clayton Trustee 1.0 X 0 0 0 Sharon Guthrie Trustee 1.0 X 0 0 0 Dr Cory Hines President 40.0 X 245165 0 104353 Mike Rodgers CFO/VP Finance & Admin 40.0 X 144153 0 12660 Bradley Lemler Dean, School of Business 40.0 X 103659 0 17809 Donnie Auvenshine VP for Academic Affairs 40.0 X 103683 0 31737 Dr Dale Meinecke VP for Development 40.0 X 120375 0 19262 717035 0 185821 5 false true false Waldrop Construction PO Box 1000 Brownwood TX 76804 Construction 4000474 Sodexo Inc & Affiliates PO Box 538922 Atlanta GA 30353 Food Service 1454926 HighGround Advisors 1717 Main St Ste 1400 Dallas TX 75201 Investment Services 752196 Tad Hamilton 4550 Hwy 377S Brownwood TX 76801 Construction 373436 Safe Charters LLC PO Box 656 Tye TX 79563 Charter Bus Service 270900 9 164550 560113 1508983 3395648 271273 5629294 Tuition and Fees 611310 20197511 20197511 Auxiliary Enterprises 611710 3152553 3152553 Other Program Revenue 611710 364874 364874 0 0 0 0 23714938 9034311 9034311 21450 0 21450 0 21450 21450 6393782 5000 6839864 12411 -446082 -7411 -453493 -453493 11700 164550 52647 -40947 -40947 0 0 0 0 0 37905553 23714938 0 8561321 11449605 11449605 489720 342804 146916 248437 179156 69281 8601604 6737299 1361377 502928 386502 271828 90729 23945 1070384 789747 250437 30200 661972 519641 107997 34334 8451 1226 7225 84439 84439 752196 752196 438477 318984 119493 0 137392 29423 93849 14120 598396 420635 149439 28322 929990 99309 795892 34789 2802697 2663058 139639 430153 373196 39110 17847 12470 11582 888 1806356 1610065 196291 392929 14518 378411 Class and Education Expenses 1216374 910852 273458 32064 Food Services 1040493 1040493 Rental and Lease Expense 640932 540113 100819 Equipment 499345 324126 162595 12624 476145 463641 0 12504 35175459 29111301 5251200 812958 8535468 5007331 3126933 2565514 602892 228388 270928 364080 0 0 287300 554888 71215533 32750132 34061032 38465401 12443786 31531518 52130261 51579849 140447 209661 209661 13540 1645889 111822248 132152519 1353353 1975143 2874228 2832444 0 430771 808068 4658352 5615655 X 29769767 33722465 77394129 92814399 107163896 126536864 111822248 132152519 X 2730094 17584889 -942015 X false true X true true true X 3558228 4438077 7798891 10431920 5629294 31856410 0 0 3558228 4438077 7798891 10431920 5629294 31856410 188406 31668004 5023731 5990919 4488054 5411171 9055761 29969636 0 0 0 0 0 0 0 0 61826046 121752435 0.5122 0.5217 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13540 X false 38987287 740214 17433521 3740917 53420105 41129187 2143942 -879909 3405933 38987287 34047996 697168 8201645 1817622 41129187 33309367 283153 2241054 1785578 34047996 33746882 1419235 549727 2406477 33309367 0.0394 0.9606 0.0 false true true 3443583 3443583 55258628 25869282 29389346 8231767 6738800 1492967 4281555 142050 4139505 38465401 Perpetual Trusts held by Others 15859626 F Beneficial interest in trusts 812516 F Enhanced cash fund 225608 F Group bond fund 22021 F Group equity fund 21966 F Group investment fund-oil 243622 F Highground endowment fund-summit 8910648 F Howard Payne University Fund 25483842 F 51579849 Annuity Payable 37564 Funds held for loan programs 118260 Capital lease payable Operating Lease Obligations 652244 808068 42532345 17584889 -889368 16695521 25836824 752196 11316533 12068729 37905553 23159377 52647 52647 23106730 752196 11316533 12068729 35175459 Schedule D, Part III, Line 4 Collections of art - description of collections The University has a painting as well as a collection of books and memorabilia displayed for students and other campus visitors to see, and those items have an educational purpose. Schedule D, Part V, Line 4 Intended uses of endowment funds The intended use of endowment funds is to provide a permanent revenue stream for scholarships and academic programs. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Value of Beneficial Interest in Trusts - -62372 Change in value of perpetual trusts held by others - -879643 Fundraising Event Expenses - 52647 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 11316533 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 52647 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 11316533 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 All solicitations for students contain a statement of the University's racially nondiscriminatory policy, as does the student handbook available on the University's website. The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT HPU receives federal financial aid in the form of Title IV Funds, including Pell Grant (Pell), Federal Supplemental Educational Opportunity Grant (FSEOG), Federal Direct Student Loans (FDL), Federal Work Study (FWS) and Perkins Loan, as well as Tuition Equalization Grants (TEG) from the Texas Higher Education Coordinating Board. Dinner 176250 164550 11700 9257 20871 13010 4131 5378 0 0 176250 164550 11700 9257 20871 13010 4131 5378 52647 -40947 true Scholarships - Higher Education 758 11316533 Student Aid Expense 59 133072 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. For all scholarship funds, student financial services has established specific criteria in regards to eligibility and selection. The eligibility requirements of the students are documented and monitored for compliance. The actual scholarships are credited to the student's tuition bills. No cash changes hands. X X X X true true X X X X X X false false false false false false false false false Dr Cory Hines President 245165 0 0 0 0 0 21014 0 83339 0 349518 0 0 0 Mike Rodgers CFO/VP Finance & Admin 144153 0 0 0 0 0 6903 0 5757 0 156813 0 0 0 Schedule J, Part I, Line 1a Travel for companions Travel for companions: The board of trustees expect the President and his wife to represent the University together, and her presence protects the President from allegations of unethical and unscriptural behavior. As a result, the board deems this a bona fide business expense and this is treated as nontaxable compensation. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Housing allowance: As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. 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 Health or social club dues: Membership to a social club is provided to the President to cultivate and build donor relationships. This is a bona fide business expense treated as a nontaxable benefit to the President. Schedule J, Part I, Line 1a Personal services Personal services: The University provides grounds care and housekeeping for the home which is located on University grounds since the President hosts functions for the University at his home. The services provided are a nontaxable benefit to the President. 63597 Merit Scholarships Education Kylah Clark Goff Family Member of Keith Clark, Trustee (Part Year) 76922 Wages false Kalie Lowrie Family Member of David Lowrie, Trustee 69281 Wages false Jordan Villanueva Family Member of David Lowrie, Trustee 58962 Wages false Rebecca Mendoza-Pate Family Member of Daniel Sanchez, Trustee 38472 Wages false X 3 271273 Selling cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,006,311 including grants of $ 0)(Revenue $ 0) Provide academic support through library and various academic departments of the University. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall have all power and authority of the board, except as restricted by the bylaws. The Executive Committee consists of the President as an ex-officio member, the Chairperson, the two Vice Chairpersons, Secretary of the board, the Chairperson of each standing committee, and seven other board members. All business conducted by the Executive Committee is reported in full at the next regular board meeting. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Baptist General Convention of Texas (BGCT), a related organization, nominates half plus one of the total trustees to the board. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm and is reviewed in detail by the CFO before it is provided to the board's finance committee. A full copy of the 990 is shared with the board prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The University maintains a board-adopted conflict of interest policy. Trustees and officers are required to annually disclose potential conflicts of interest. The University monitors and enforces compliance with the policy by publishing it on the employee intranet, limiting business dealings with related parties, and discouraging activities that might be perceived as a conflict of interest. The University business office and CFO are charged with monitoring and enforcing compliance with the policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation for the University's President is recommended by a special committee consisting of independent members of the board of trustees. Years of experience, performance, and the review of comparative data of similiar universities are taken into consideration when determining the President's compensation. The board deliberates regarding the President's compensation in executive session, and this is recorded in the minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation for other officers is established by the President and based on years of experience, performance, and comparable data of like positions in similar universities. Decisions are documented in the human resources files. Form 990, Part VI, Line 19 Required documents available to the public The University's primary governing documents are on file with the Texas Secretary of State and are publicly available. The conflict of interest policy and financial statements are made available in accordance with applicable law. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of beneficial interest in trusts - -62372; Change in value of perpetual trusts held by others - -879643; Baptist General Convention of Texas 7557 Rambler Rd Ste 1200 Dallas TX 75231 756044885 Convention of churches TX 501(c)(3) 1 NA false HighGround Advisors 1717 Main St Ste 1400 Dallas TX 752014622 750891441 Investment management TX 501(c)(3) 7 Baptist General Convention of Texas false Charitable Remainder Unitrust (5) Hold and remit assets to the University TX Howard Payne University Trust true Charitable Remainder Annuity Trust (1) Hold and remit assets to the University TX Howard Payne University Trust true false false true false false false false false false false false false true false false false false false false