2017-04-13T18:00:25-05:00 2016-05-31 366055558 Grant Thornton LLP 1717 Main Street Suite 1800 Dallas TX 75201 990 2015-06-01 741159753 Baylor University BAYL 2547103731 One Bear Place 97043 Waco TX 767987043 Susan Anz AVP for Fin Services & Treasurer 2017-04-13 true Kimberly Temple P00669176 2145612300 2015 2021-01-29 14:40:06Z David Garland One Bear Place 97043 Waco TX 767987043 997356263 false X www.baylor.edu X 1845 TX The mission of Baylor University is to educate men and women for worldwide leadership and service by integrating academic excellence and Christian commitment within a caring community. 30 23 9529 2500 -689636 -1037071 106328092 92733411 736394323 793439654 66570207 66038674 7289073 7410837 916581695 959622576 254175215 279457094 0 0 322803520 362988729 402085 315020 17733440 242358929 260969536 819739749 903730379 96841946 55892197 2713572734 2680879454 941016377 928961779 1772556357 1751917675 X The mission of Baylor University is to educate men and women for worldwide leadership and service by integrating academic excellence and Christian commitment within a caring community. false false 519612242 267810164 598836966 BAYLOR STRONGLY PURSUES INITIATIVES SUCH AS LOWER STUDENT-FACULTY RATIO (15:1), SMALLER CLASS SIZES (AVERAGE CLASS SIZE IS 27), RESEARCH OPPORTUNITIES FOR UNDERGRADUATES, AND GREAT FACILITIES FOR LEARNING AND LIVING. BAYLOR'S MORE THAN 16,000 STUDENTS TYPICALLY COME FROM ALL 50 STATES, THE DISTRICT OF COLUMBIA AND MORE THAN 80 COUNTRIES AROUND THE WORLD. THE UNIVERSITY OFFERS 142 BACCALAUREATE, 74 MASTER, 41 DOCTORAL AND THE JURIS DOCTOR DEGREE PROGRAMS THROUGH 12 ACADEMIC UNITS. THE UNIVERSITY ALSO CONDUCTS GRADUATE PROGRAMS WITH THE U.S. ARMY ACADEMY OF HEALTH SCIENCES IN SAN ANTONIO AND WEST POINT. STUDENTS FIND THE BEST OF A LARGE UNIVERSITY THROUGH EXCEPTIONAL BREADTH AND DEPTH OF PROGRAMS ALONG WITH EXTRAORDINARY PERSONAL ATTENTION FOR THE INDIVIDUAL STUDENT. BAYLOR STUDENTS GARNER COMPETITIVE SCHOLARSHIPS SUCH AS FULBRIGHT, TRUMAN, GOLDWATER, ROTARY, CRITICAL LANGUAGE AND NATIONAL SCIENCE FOUNDATION GRADUATE FELLOWSHIPS. APPROXIMATELY 90% OF BAYLOR UNDERGRADUATE STUDENTS RECEIVE STUDENT FINANCIAL ASSISTANCE. BAYLOR CONSISTENTLY RANKS IN THE TOP 100 NATIONAL DOCTORAL GRANTING UNIVERSITIES BY U.S.NEWS & WORLD REPORT, A "BEST BUY" BY THE FISKE GUIDE TO COLLEGES, AND A "BEST VALUE" BY KIPLINGER'S PERSONAL FINANCE. 148457265 6573673 55200030 BAYLOR UNIVERSITY'S STUDENT SERVICES AND ACTIVITIES CONTRIBUTE TO STUDENTS' SPIRITUAL, SOCIAL AND PHYSICAL WELL-BEING. STUDENT SERVICES AND ACTIVITIES INCLUDE AREAS SUCH AS CAREER GUIDANCE, JOB PLACEMENT UPON GRADUATION, ENROLLMENT MANAGEMENT, STUDENT FINANCIAL AID, STUDENT ACTIVITIES, STUDENT ORGANIZATIONS, INTRAMURALS, HEALTH CENTER AND INTERCOLLEGIATE ATHLETICS. 53591461 10594 4119092 BAYLOR UNIVERSITY PROVIDES ACADEMIC SUPPORT SERVICES FOR THE PRIMARY MISSIONS OF INSTRUCTION, RESEARCH AND PUBLIC SERVICE. ACADEMIC SUPPORT SERVICES INCLUDE AREAS SUCH AS LIBRARIES, TECHNOLOGY SUPPORT, MUSEUMS AND SERVICES THAT DIRECTLY ASSIST INSTRUCTIONAL ACTIVITIES. 73629564 5062663 135333918 OTHER EXPENSES CONTAINED HEREIN ARE COMPRISED OF THE FOLLOWING: RESEARCH, PUBLIC SERVICES, AND AUXILIARY ENTERPRISES. BAYLOR ENGAGES IN RESEARCH WORK SPONSORED BY NUMEROUS FEDERAL, STATE, AND LOCAL AGENCIES. ADDITIONALLY, BAYLOR PROVIDES NON-INSTRUCTIONAL SERVICES THAT BENEFIT INDIVIDUALS AND GROUPS EXTERNAL TO BAYLOR. AUXILIARY ENTERPRISES ARE COMPRISED GENERALLY OF THE FOLLOWING ITEMS: RESIDENCE HALLS, DINING SERVICES, BOOKSTORE, AND VENDING SERVICES. 73629564 5062663 135333918 795290532 true true false true false true false true true true true true false false true true false true true true true false false true true false false true true true true false false false false false false true true true true true true false false true true true true false false true 23058 0 true 9529 true true true true CJ CH SP UK false false false true true true 1 false false false X 30 23 true false true false false true true true true false false true true true true true true true true true true AK CO GA KY MD MA MI NH OH OK OR SC X Susan Anz 2547103731 700 S University Parks Dr Ste 670 Waco TX 767061003 Kathy Wills Wright Regent 10.0 X 163 0 0 Jeff D Reeter Regent 10.0 X 177 0 0 Linda Brian Regent 2.9 X 169 0 0 C Clifton Robinson Regent 5.0 X 163 0 0 Milton Hixson Regent 9.0 X 443 0 0 Mark A McCollum Regent 4.0 X 129 0 0 Jerry K Clements Regent 3.0 X 169 0 0 James Cary Gray Regent 15.0 X 202 0 0 Miles Jay Allison Regent 4.5 X 202 0 0 Philip W Stewart Regent 2.0 X 163 0 0 Jennifer Walker Elrod Regent 6.0 X 169 0 0 Robert E Beauchamp Regent 3.0 X 163 0 0 Christopher B Howard Regent 3.0 X 163 0 0 Joel T Allison Regent 3.0 X 202 0 0 WD Dan Hord III Regent 12.0 X 163 0 0 Richard S Willis Regent 10.0 X 163 0 0 David Harlan Harper Regent 15.0 X 275 0 0 William K Robbins Jr Regent 3.5 X 205 0 0 Ronald L Wilson Regent 5.0 X 202 0 0 Ronald Dean Murff Regent 10.0 X 205 0 0 Kenneth Q Carlile Regent 5.0 X 180 0 0 Shelley Giglio Regent 6.0 X 169 0 0 Larry P Heard Regent 6.0 X 188 0 0 Randolph L Pullin Regent 4.0 X 163 0 0 Mark Hurd Regent 2.5 X 163 0 0 Neal Jeffrey Regent 5.0 X 194 0 0 Mark E Lovvorn Regent 6.0 X 202 0 0 Dennis Ray Wiles Regent 5.0 X 202 0 0 William Bill S Simon Regent 12.0 X 6569 0 0 Kim Stevens Regent 4.0 X 75 0 0 Pattie Orr Vice President for Information Technology & Dean of University Libraries 65.0 X 272348 0 45046 Marsha Duckworth Assistant Secretary 55.0 X 98952 0 18166 Kenneth Starr President and Chancellor 75.0 X 1302774 0 88802 Kevin Jackson Vice President for Student Life 60.0 X 226916 0 45960 Charles Beckenhauer General Counsel & Chief Legal Officer & Corporate Secretary 35.0 X 303786 0 43323 Tommye Lou Davis Vice President for Constituent Engagement & Chief of Staff 70.0 X 228813 0 42016 Roy Brian Webb Vice President & Chief Investment Officer 45.0 X 561116 0 48860 Felicia Cruz Assistant Secretary 40.0 X 56819 0 14413 John Barry Vice President for Marketing and Communications & Chief Marketing Officer 70.0 X 365739 0 40510 Bob C Spence Associate Vice President for Financial Services & Treasurer/Assistant Secretary 60.0 X 234850 0 43193 Reagan Ramsower Senior Vice President for Operations & Chief Financial Officer 65.0 X 381989 0 48222 Ian McCaw Vice President & Director of Athletics 60.0 X 851434 0 102940 Brian Nicholson Vice President for Operations and Facilities 65.0 X 268996 0 46632 Juan Alejandro Vice President of Governance & Risk & Chief Compliance Officer 55.0 X 209324 0 36964 Judy Carpenter Assistant Secretary 48.0 X 54485 0 35843 Chris Holmes Acting General Counsel and Assistant Secretary 55.0 X 137738 0 48870 Karen E Kemp Acting Vice President for Marketing and Communications 55.0 X 140140 0 77058 Dave Rosselli Vice President for University Development 60.0 X 138532 0 18697 Todd Still Interim Executive Vice President & Provost 40.0 X 127490 0 119191 Edwin Trevathan Executive Vice President and Provost 50.0 X 263283 0 36918 L Gregory Jones Executive Vice President and Provost 55.0 X 0 0 0 Lee Nordt Dean of Arts & Sciences 40.0 X 249684 0 65003 Kim Mulkey Head Women's Basketball Coach 50.0 X 2154316 0 41802 Phil Bennett Assistant Football Coach 75.0 X 1245094 0 46853 Steven Rodriquez Head Baseball Coach 70.0 X 788220 0 39223 Arthur Briles Head Football Coach 75.0 X 6191611 0 43294 Scott Drew Head Men's Basketball Coach 60.0 X 2819122 0 46853 Kenneth L Hall Senior Vice President for University Development and Strategic Initiatives - Former Officer X 407494 0 0 David Garland Interim Provost - Former Officer 60.0 X 144076 0 102060 20237136 0 1386712 565 true true true FLINTCO LLC 1624 WEST 21ST TULSA OK 74107 CONSTRUCTION SERVICES 46370450 ARAMARK HIGHER EDUCATION FACILITIES 24818 NETWORK PLACE CHICAGO IL 606731248 FACILITY MAINTENANCE 42366943 ARAMARK CAMPUS SERVICES PO BOX 840706 DALLAS TX 752840706 DINING SERVICES 18363143 BECK 1807 Ross Ave Suite 500 DALLAS TX 752018006 CONSTRUCTION SERVICES 11376263 Linbeck Construction Corporation 201 Main Street Suite 1801 Fort Worth TX 76102 Construction Services 10990851 172 X 0 5379395 1220671 50000 11947568 74135777 18443781 92733411 Tuition and Fees 611310 654293891 654293891 0 0 Education and Grants 611310 24954515 24842086 112429 0 Room and Board 611310 39654905 39654905 0 0 Government Contracts 611310 14779626 14779626 0 0 Athletics 611310 47948907 45762849 606612 1579446 11807810 11315419 492391 0 793439654 68603608 0 -1951420 70555028 4 0 0 4 6835285 0 50352 6784933 361682 0 0 0 361682 0 361682 0 0 361682 23315745 11424049 24179240 13125492 -863495 -1701443 -2564938 0 0 -2564938 642825 1220671 428955 213870 0 213870 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 959622576 790648776 -689636 76930025 5527669 5527669 273929425 273929425 0 0 0 0 9050085 2576407 4915916 1557762 1296765 818755 70516 407494 279517116 251955019 20207314 7354783 22493399 19147639 2606715 739045 35102636 10171730 24126546 804360 15528728 12747417 2229782 551529 519194 519194 0 0 11003342 2851 11000491 0 283027 5281 277746 0 203750 0 203750 0 315020 315020 6832065 0 6832065 0 43509067 16317670 27010594 180803 3852141 1983964 1827213 40964 25068913 20916823 2616179 1535911 26561162 16183200 10137396 240566 137533 128367 9166 0 28790356 19179412 9554037 56907 22380258 20873749 888440 618069 0 0 0 0 8699691 6287672 1407128 1004891 25079659 23033409 1670055 376195 0 0 0 0 50645602 46513427 3372491 759684 0 0 0 0 Change in Postretirement Benefits Obligation -11181547 0 -11181547 0 Allocation of Costs Reported in Mgmt and Admin 0 34688084 -35254630 566546 Unrelated Business Income Tax 169645 0 169645 0 Cost of Goods Sold 3862939 2507065 1355874 0 14552739 9276303 4653525 622911 903730379 795290532 90706407 17733440 17294482 2351105 150950921 136541654 117936401 90267127 57260432 56384088 0 0 0 355937 448336 817910 801458 12715199 9468692 1643716979 463034461 1133820940 1180682518 8069003 8335364 1203590924 1185046007 10760570 10553090 15 15 0 0 2713572734 2680879454 80059338 86825880 0 0 158709647 156042005 401036007 394427100 275483 275483 0 0 0 21941222 21230682 278994680 270160629 941016377 928961779 X 656751481 723960492 393238457 280598876 722566419 747358307 1772556357 1751917675 2713572734 2680879454 X 55892197 -80721352 0 0 0 4190473 X false true X true true true X 112731185 142945587 96333453 106328092 92733411 551071728 0 0 0 0 0 0 0 0 0 0 0 0 112731185 142945587 96333453 106328092 92733411 551071728 5994379 545077349 64550266 61674240 68107517 72211303 77612235 344155561 2593997 1595722 0 0 0 4189719 954744 703852 1741462 1879150 2222271 7501479 906918487 3398336700 0.6010 0.5887 X Schedule A, Part I Selection of Line 2 and Completion of Public Support Test Baylor University has been recognized as a school described in Section 170(b)(1)(A)(ii), and as such, Baylor has checked Box 2 on Schedule A, Part I and completed Schedule E. Baylor University also satisfies the Public Support Test as described under Box 7 on Schedule A, Part I. Baylor has elected to complete Schedule A, Part II in order to qualify for the special rule for reporting contributions on Schedule B. Schedule A, Part II, Line 10 Other Income DESCRIPTION - SPONSORSHIP INCOME, COLUMN A - , COLUMN B - , COLUMN C - 1204200.0, COLUMN D - 1246503.0, COLUMN E - 1579446.0, COLUMN F - 4030149.0; DESCRIPTION - RENT INCOME, COLUMN A - 747078.0, COLUMN B - 539406.0, COLUMN C - 311989.0, COLUMN D - 459003.0, COLUMN E - 0.0, COLUMN F - 2057476.0; DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 207666.0, COLUMN B - 164446.0, COLUMN C - 225273.0, COLUMN D - 173644.0, COLUMN E - 642825.0, COLUMN F - 1413854.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 0 false true 149853 true 257192 false true 0 407045 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY INSTITUTIONAL LOBBYING ACTIVITIES WERE DIRECTED BOTH INTERNALLY AND BY AN OUTSIDE GOVERNMENTAL RELATIONS FIRM. THE OFFICE OF GOVERNMENTAL RELATIONS MAINTAINED CONTACT WITH LOCAL, STATE, AND FEDERAL OFFICIALS THROUGH MEETINGS IN WACO, AUSTIN, AND WASHINGTON, D.C. TO DISCUSS MATTERS RELATING TO HIGHER EDUCATION, INCLUDING STUDENT FINANCIAL AID, TAX POLICY, FEDERAL RESEARCH FUNDING, STATE FUNDING FOR DEVELOPMENT OF TECHNOLOGICAL INFRASTRUCTURE, AND MISCELLANEOUS LOCAL MATTERS. A VOLUNTEER STUDENT ORGANIZATION, THE BAYLOR AMBASSADORS, WORKED CLOSELY WITH THE OFFICE OF GOVERNMENTAL RELATIONS AND ASSISTED IN ADVOCATING TO THE STATE LEGISLATURE AND U.S. CONGRESS ON ISSUES BENEFICIAL TO BAYLOR STUDENTS SUCH AS FINANCIAL AID PROGRAMS. THE UNIVERSITY ALSO HIRED AN OUTSIDE REGISTERED GOVERNMENTAL RELATIONS REPRESENTATIVE IN WASHINGTON, D.C. THIS REPRESENTATIVE ENGAGED IN SIMILAR ACTIVITIES NOTED ABOVE. BAYLOR ANSWERED "YES" ON LINE 1D AS THE UNIVERSITY DID SEND E-MAILS; HOWEVER, THE UNIVERSITY REPORTED AN EXPENSE OF ZERO DUE TO THE DIFFICULTY OF APPORTIONING THE INSIGNIFICANT COSTS ASSOCIATED WITH SUCH E-MAILINGS. BAYLOR ANSWERED "YES" ON LINE 1I AS BAYLOR PAID MEMBERSHIP DUES TO THE INDEPENDENT COLLEGES AND UNIVERSITIES OF TEXAS, THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES, THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION, THE AMERICAN COUNCIL ON EDUCATION AND THE NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS IN THE AMOUNT OF $205,648 DURING THE FISCAL YEAR. THESE DUES WERE PAID TO ORGANIZATIONS WHICH MAY HAVE ENGAGED IN SOME LOBBYING ACTIVITIES. HOWEVER, NO DUES WERE SPECIFICALLY ALLOCATED TO LOBBYING COSTS ON THE INVOICES RECEIVED. THE TOTAL AMOUNT SPENT BY BAYLOR ON LOBBYING ACTIVITIES REPRESENTED AN INSIGNIFICANT PORTION OF THE UNIVERSITY'S TOTAL EXPENDITURES. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY INSTITUTIONAL LOBBYING ACTIVITIES WERE DIRECTED BOTH INTERNALLY AND BY AN OUTSIDE GOVERNMENTAL RELATIONS FIRM. THE OFFICE OF GOVERNMENTAL RELATIONS MAINTAINED CONTACT WITH LOCAL, STATE, AND FEDERAL OFFICIALS THROUGH MEETINGS IN WACO, AUSTIN, AND WASHINGTON, D.C. TO DISCUSS MATTERS RELATING TO HIGHER EDUCATION, INCLUDING STUDENT FINANCIAL AID, TAX POLICY, FEDERAL RESEARCH FUNDING, STATE FUNDING FOR DEVELOPMENT OF TECHNOLOGICAL INFRASTRUCTURE, AND MISCELLANEOUS LOCAL MATTERS. A VOLUNTEER STUDENT ORGANIZATION, THE BAYLOR AMBASSADORS, WORKED CLOSELY WITH THE OFFICE OF GOVERNMENTAL RELATIONS AND ASSISTED IN ADVOCATING TO THE STATE LEGISLATURE AND U.S. CONGRESS ON ISSUES BENEFICIAL TO BAYLOR STUDENTS SUCH AS FINANCIAL AID PROGRAMS. THE UNIVERSITY ALSO HIRED AN OUTSIDE REGISTERED GOVERNMENTAL RELATIONS REPRESENTATIVE IN WASHINGTON, D.C. THIS REPRESENTATIVE ENGAGED IN SIMILAR ACTIVITIES NOTED ABOVE. BAYLOR ANSWERED "YES" ON LINE 1D AS THE UNIVERSITY DID SEND E-MAILS; HOWEVER, THE UNIVERSITY REPORTED AN EXPENSE OF ZERO DUE TO THE DIFFICULTY OF APPORTIONING THE INSIGNIFICANT COSTS ASSOCIATED WITH SUCH E-MAILINGS. BAYLOR ANSWERED "YES" ON LINE 1I AS BAYLOR PAID MEMBERSHIP DUES TO THE INDEPENDENT COLLEGES AND UNIVERSITIES OF TEXAS, THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES, THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION, THE AMERICAN COUNCIL ON EDUCATION AND THE NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS IN THE AMOUNT OF $205,648 DURING THE FISCAL YEAR. THESE DUES WERE PAID TO ORGANIZATIONS WHICH MAY HAVE ENGAGED IN SOME LOBBYING ACTIVITIES. HOWEVER, NO DUES WERE SPECIFICALLY ALLOCATED TO LOBBYING COSTS ON THE INVOICES RECEIVED. THE TOTAL AMOUNT SPENT BY BAYLOR ON LOBBYING ACTIVITIES REPRESENTED AN INSIGNIFICANT PORTION OF THE UNIVERSITY'S TOTAL EXPENDITURES. 20 341539 761273 4587588 357143 12177298 X X X false false true X 1165548650 27079412 25227535 25512574 38807545 0 1153535478 1151200304 25809870 46784813 23296281 34950056 0 1165548650 1061156640 19901892 125557338 22164784 33250782 0 1151200304 964161044 23501360 127322324 21129048 32699040 0 1061156640 1003929142 27776340 -15811124 19654867 32078447 0 964161044 0.17 0.63 0.2 true true true 4666443 75384510 80050953 1208914587 307924516 900990071 1426621 856610 570011 144059479 77984559 66074920 209265339 76268776 132996563 1180682518 926750 F Baptist Foundation of Texas Managed Funds 135712314 F Assets Held by Others 40686040 F Baylor University Fund 1007255280 F Other 465623 F 1185046007 Conditional Asset Retirement Obligation 4292932 Annuities Payable 5869987 Accrued Postretirement Benefits 45570370 Series 2012A Taxable Bonds 200000000 Interest Rate Swap Liability 6866288 Federal Loan Funds Refundable 7561052 270160629 X Schedule D, Part III, Line 4 Collections of art - description of collections Baylor currently holds collections of art, books, and other memorabilia for educational purposes, including public exhibition and scholarly research. Schedule D, Part IV, Line 2b Explanation of escrow agreement The amount represents the University acting in an agency capacity for various student and professional organizations as well as outside scholarships. Schedule D, Part V, Line 4 Intended uses of endowment funds The primary objective of the Endowment portfolio is to preserve and enhance the real purchasing power of the portfolio assets to help maintain intergenerational equity of the corpus. This will occur while also providing reasonable annual support to Baylor. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote TAX STATUS & ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES The University is exempt from income tax under Section 501(a) of the Internal Revenue Code ("IRC") of 1986, as amended, as an organization described in section 501(c)(3) of the IRC as evidenced by its most recent determination letter dated May 23, 2002. The University has been classified as an organization that is not a private foundation because it qualifies under section 509(a)(1) as an educational institution, and donations to it qualify for deduction as charitable contributions. However, income generated from activities unrelated to the University's exempt purpose is subject to tax under IRC section 511. The University files unrelated business income tax and other returns as required by government authorities. Tax positions taken related to the University's tax exempt status, unrelated business income activities taxable income and deductibility of expenses, and other miscellaneous tax positions taken by the University would more likely than not be sustained by examination. Accordingly, the University has not recorded an income tax liability for uncertain tax benefits. As of May 31, 2016, the University's tax years ended May 31, 2013 through 2016, generally, remain subject to examination. 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 The University's nondiscrimination policy is disclosed in the admission application material and financial aid material provided to each prospective student. The University draws students both from large geographic sections of the United States and internationally and enrolls meaningful numbers of minority students. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University is a participant in the student financial aid programs such as the Federal Perkins Loan, Federal PELL Grant, Federal Supplemental Educational Opportunity Grant, Federal GEAR UP, Federal Work Study, Texas Equalization Grant, and receives federal and state funding for research grants and contracts. Central America and the Caribbean 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 193080 Central America and the Caribbean 0 0 Program Services MISSION TRIPS 220311 Central America and the Caribbean 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 17552 Central America and the Caribbean 0 0 Program Services SITE VISITS 403 Central America and the Caribbean 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 29819 Central America and the Caribbean 0 0 Program Services INTERNATIONAL RECRUITMENT 4478 East Asia and the Pacific 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 608296 East Asia and the Pacific 0 0 Program Services MISSION TRIPS 133799 East Asia and the Pacific 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 0 East Asia and the Pacific 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 120352 East Asia and the Pacific 0 0 Program Services BU PRESS SALES REP FOR REGION 637 East Asia and the Pacific 0 0 Program Services SITE VISIT TO PARTNER INSTITUTIONS 2387 East Asia and the Pacific 0 1 Program Services INTERNATIONAL RECRUITMENT 53107 East Asia and the Pacific 0 0 Investments 17027640 Europe (Including Iceland and Greenland) 2 21 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 5646241 Europe (Including Iceland and Greenland) 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 584377 Europe (Including Iceland and Greenland) 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING/MEETINGS 379489 Europe (Including Iceland and Greenland) 0 0 Program Services STUDENT INTERNSHIPS 4000 Europe (Including Iceland and Greenland) 0 0 Program Services SITE VISITS 5717 Europe (Including Iceland and Greenland) 0 0 Program Services INTERNATIONAL RECRUITMENT 3701 Europe (Including Iceland and Greenland) 0 0 Program Services ATTEND EDUCATIONAL BOOK FAIR 10562 Europe (Including Iceland and Greenland) 0 0 Program Services ATHLETICS - SOCCER COMPETITION 110370 Europe (Including Iceland and Greenland) 0 0 Investments 28677807 Middle East and North Africa 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 7000 Middle East and North Africa 0 0 Program Services INTERNATIONAL RECRUITMENT 8406 North America (Canada & Mexico only) 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESERCH/TRAINING 116504 North America (Canada & Mexico only) 0 0 Program Services INTERNATIONAL RECRUITMENT 1088 North America (Canada & Mexico only) 0 0 Program Services ATHLETICS - MBB TOURNEY 57245 North America (Canada & Mexico only) 0 0 Investments 4007910 Russia and Neighboring States 0 0 Program Services ATHLETICS - RECRUITING 2282 South America 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 314901 South America 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 9600 South America 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 17790 South America 0 0 Program Services INTERNATIONAL RECRUITMENT 7526 South America 0 0 Program Services SABBATICAL 7644 South America 0 0 Program Services MISSION TRIPS 145072 South Asia 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 16730 South Asia 0 0 Program Services MISSION TRIPS 9951 Sub-Saharan Africa 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 112747 Sub-Saharan Africa 0 0 Program Services STUDENT INTERNSHIPS 7663 Sub-Saharan Africa 0 0 Program Services MISSION TRIPS 415310 Sub-Saharan Africa 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 70034 Sub-Saharan Africa 0 0 Program Services DONOR VISIT AND/OR TEACHING AT PARTNER UNIVERSITY- NORTHRISE UNIVERSITY 11650 Central America and the Caribbean 0 0 Investments 333649622 Sub-Saharan Africa 0 0 Program Services ATHLETICS - MBB COACHES CONVENTION 2654 East Asia and the Pacific 0 0 Program Services ATHLETICS - RECRUITING 2805 Sub-Saharan Africa 0 0 Investments 346240 Middle East and North Africa 0 0 Program Services CONFERENCES/RESEARCH 14788 Central America and the Caribbean Program Services ATHLETICS - RECRUITING 2295 South America Program Services SELL BAYLOR PRESS BOOKS AT CONFERENCE 4762 Middle East and North Africa Investments 209657 South Asia Investments 932255 Central America and the Caribbean Program Services ATHLETICS - WBB TOURNEY 140897 East Asia and the Pacific Program Services ATHLETICS - STUDENT ATHLETE TRAVEL HOME 4223 Europe (Including Iceland and Greenland) Program Services ATHLETICS - RECRUITING 35333 Europe (Including Iceland and Greenland) Program Services ATHLETICS - STUDENT ATHLETE TRAVEL HOME 4821 North America (Canada & Mexico only) Program Services ATHLETICS - RECRUITING 4622 North America (Canada & Mexico only) Program Services ATHLETICS - MEN'S GOLF TOURNEY (SPOUSE TRAVEL) 629 North America (Canada & Mexico only) Program Services ATHLETICS - WOMEN'S GOLF STUDENT ATHLETE TRAVEL TO TOURNEY 1689 2 22 0 0 2 22 24642479 369895991 394538470 true false true true true true Schedule F, Part I, Line 3(f) DESCRIPTION OF METHOD USED TO ACCOUNT FOR EXPENDITURES ON F/S THE UNIVERSITY RECORDS EXPENSES BASED UPON THE ACCRUAL BASIS OF ACCOUNTING IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES SET FORTH BY THE FINANCIAL ACCOUNTING STANDARDS BOARD IN FINANCIAL REPORTING. X X X X X X X true RUFFALO NOEL LEVITZ 65 KIRKWOOD N RD SW PO BOX 3018 CEDAR RAPIDS IA 524063018 ON CAMPUS PHONE MANAGEMENT false 548994 255020 293974 MY EVENT CENTRAL 4715 N MEADOW RIDGE CIRCLE MCKINNEY TX 75070 EVENT MANAGEMENT false 50144 8300 41844 DONALD TRULL 8706 BLOOMFIELD TURN MISSOURI CITY TX 774596042 CONSULTING SERVICES FOR ATHLETIC PROJECTS false 0 60000 -60000 599138 323320 275818 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Nursing School Gala 1423173 1010548 412625 0 0 40690 55806 15110 65782 Bearathon 153940 72230 81710 5200 1891 0 2313 0 72033 13 286383 137893 148490 500 35301 65971 43563 0 24795 1863496 1220671 642825 5700 37192 106661 101682 15110 162610 428955 213870 Schedule G, Part I, Line 2b Prof. fund services vs. expense payments/reimbursements My Event Central invoiced Baylor University separately for items used during the fundraising event. The total amount of such items invoiced was $4,559. Schedule G, Part I, Line 2b(v) Fundraising Expenses Baylor did not enter into any arrangements in which payments were made exclusively for fundraising expenses but not for professional services. Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses MY EVENT CENTRAL-MY EVENT CENTRAL INVOICED BAYLOR UNIVERSITY SEPARATELY FOR ITEMS USED DURING THE FUNDRAISING EVENTS. THE TOTAL AMOUNT OF SUCH ITEMS INVOICED WAS $4,559.; true Brazos Valley Public Broadcasting Foundation DBA KWBU-FM One Bear Place 97296 Waco TX 767987296 742674611 501(c)(3) 248737 Assist with programming & production costs University of Texas-Southwestern Medical Center 5323 Harry Hines Blvd Dallas TX 753909020 756002868 State of Texas 115128 Subcontract - research Texas Impact 200 E 30th Street Austin TX 78705 741902234 501(c)(4) 882816 Recruit, support & provide oversight to faith based organizations that assist eligible Texas residents with enrollment for public benefits. Texas Association of Community Health Center Inc 5900 Southwest Parkway Building 3 Austin TX 78735 742308695 501(c)(3) 818587 Recruit, support & provide oversight to community based organizations that assist eligible Texas residents with enrollment for public benefits. Texas Tech University 349 Administration Building Lubbock TX 794091035 756002622 State of Texas 60426 Subcontract - research The Ridge Project Inc J-169 State Route 65 McClure OH 43534 341950890 501(c)(3) 30923 Recruit research participants, administer evaluation instrument for research study, and provide TYRO Dads program to treatment group. Indiana University 509 E 3rd Street Bloomington IN 474013654 356001673 State of Indiana 68829 Subcontract - research Western Washington University 516 High Street Bellingham WA 982281420 916000562 State of Washington 51752 Faculty member to lead and teach summer seminars on topics related to the nature and value of faith. Texas A&M Engineering Experiment Station 400 Harvey Mitchell Pkwy S Suite 300 College Station TX 778454375 741974733 State of Texas 19320 Subcontract - research Waco Chamber of Commerce PO Box 1220 Waco TX 76703 740967440 501(c)(6) 38220 Economic and commercial development; sponsorships Georgetown University 37th and O Streets NW Washington DC 20057 530196603 501(c)(3) 333333 Contribution to the religious freedom project Waco Habitat for Humanity PO Box 2124 Waco TX 76703 752130884 501(c)(3) 5900 Grant to support University On-Campus Build event. Communities in Schools of the Heart of Texas 1001 Washington Ave Waco TX 76701 742563411 501(c)(3) 12500 Students participated in a University philanthropy lab course which teaches students about philanthropy, nonprofits and the third sector. Students were required to research and direct contributions to 501(c)(3) non-profits; sponsorship Waco Civic Theatre 1517 Lake Air Drive Waco TX 76710 741467606 501(c)(3) 7000 Students participated in a University philanthropy lab course which teaches students about philanthropy, nonprofits and the third sector. Students were required to research and direct contributions to 501(c)(3) non-profits. Fuzzy Friends Waco PO Box 2028 Waco TX 76702 752699210 501(c)(3) 9350 Sponsorship to support non-profit organization Baylor College of Medicine One Baylor Plaza NO T100 Houston TX 770303498 741613878 501(c)(3) 2040000 General support and sponsorship supporting annual conference. United States Association for Small Business and Entrepreneurship 800 W Main St Whitewater WI 531901705 521287170 5013(c)(3) 15500 Event sponsorships Hillcrest Baptist Medical Center 2401 S 31st Street Temple TX 76508 741161944 501(c)(3) 8160 Students participated in a University philanthropy lab course which teaches students about philanthropy, nonprofits and the third sector. Students were required to research and direct contributions to 501(c)(3) non-profits. Restoration Haven PO Box 875 Waco TX 76703 753015345 501(c)(3) 10000 Students participated in a University philanthropy lab course which teaches students about philanthropy, nonprofits and the third sector. Students were required to research and direct contributions to 501(c)(3) non-profits. National Association for Professional Development Schools One Bear Place 97477 Waco TX 767987477 202579134 501(c)(3) 15000 Sponsorship to support non-profit organization American Bar Association 321 N Clark St Chicago IL 60654 360723150 510(c)(6) 10000 Sponsorship to support non-profit organization American Cancer Society Inc 250 Williams Street NW Suite 400 Atlanta GA 30303 131788491 501(c)(3) 7330 Grant provided to support student lead University event that benefited American Cancer Society, Inc. The Indian Subcontinent Student PO Box 85629 Waco TX 76706 742644724 10505 Grant provided to support student organization. Delta Epsilon Psi One Bear Place 85586 Waco TX 76798 9609 Grant provided to support student organization. Phi Gamma Delta One Bear Place 85602 Waco TX 76798 510214193 5820 Grant provided to support student organization. Phi Iota Alpha One Bear Place 85591 Waco TX 76798 453361723 5950 Grant provided to support student organization. Pi Beta Phi Fraternity Texas Zeta Chapter PO Box 85618 Waco TX 76798 510229191 501(c)(7) 9000 Grant provided to support student organization. Hispanic Student Association One Bear Place 85628 Waco TX 767985628 742629170 9972 Grant provided to support student organization. Chi Omega Fraternity - Theta Kappa Chapter One Bear Place 85613 Waco TX 76798 741930998 501(c)(7) 12445 Grant provided to support student organization. Alpha Phi Alpha Fraternity Inc One Bear Place 85533 Waco TX 76798 747302997 8915 Grant provided to support student organization. Delta Delta Delta 1919 S 16th St Waco TX 76706 741932983 501(c)(7) 5586 Grant provided to support student organization. Family Abuse Center PO Box 20395 Waco TX 76702 742080943 501(c)(3) 14500 Students participated in a University philanthropy lab course which teaches students about philanthropy, nonprofits and the third sector. Students were required to research and direct contributions to 501(c)(3) non-profits. Seeds of Hope Incorporated 626 N 30th Waco TX 76707 742605884 501(c)(3) 10400 Students participated in a University philanthropy lab course which teaches students about philanthropy, nonprofits and the third sector. Students were required to research and direct contributions to 501(c)(3) non-profits. Cove - Heart of Texas Inc PO Box 1956 Waco TX 76703 474864862 501(c)(3) 12520 Students participated in a University philanthropy lab course which teaches students about philanthropy, nonprofits and the third sector. Students were required to research and direct contributions to 501(c)(3) non-profits. Waco Community Develpoment Corporation 1624 Colcord Waco TX 76707 742995407 501(c)(3) 6000 Students participated in a University philanthropy lab course which teaches students about philanthropy, nonprofits and the third sector. Students were required to research and direct contributions to 501(c)(3) non-profits; sponsorship VasoCorp Inc 545 Lively Road Waco GA 30182 473210582 10250 Award for business plan and speed pitch competition promoting entrepreneurship and small business competition. TriFusion Devices Inc 5880 Imperial Loop Ste 10 College Station TX 77845 811524328 50500 Award for business plan and speed pitch competition promoting entrepreneurship and small business competition. Parking Grid Technologies Inc 570 Devall Drive Suite 303 Auburn AL 36832 474243820 12500 Award for business plan and speed pitch competition promoting entrepreneurship and small business competition. Rhizofeed LLC 3521 Left Fork of Island Crk Pikeville KY 41501 474901890 26000 Award for business plan and speed pitch competition promoting entrepreneurship and small business competition. Texas A&M University 400 Harvey Mitchell Pkwy South Suite 300 College Station TX 778454375 746000531 State of Texas 106516 Subcontract - research Woods Hole Oceanographic Institution 569 Woods Hole Road MS 14 Woods Hole MA 02543 042105850 501(c)(3) 18082 Subcontract - research University of Illinois 1901 South First Street Suite A Champaign IL 618207406 376000511 State of Illinois 24979 Subcontract - research Gallup Inc 1001 Gallup Drive Omaha NE 68102 210699771 120000 Conduct a national survey Furman University 3300 Poinsett Highway Greenville SC 29613 570314395 501(c)(3) 30719 Subcontract - research 27 17 SUBCONTRACT - RESEARCH 1 32201 SCHOLARSHIPS AND FELLOWSHIPS 14997 271468932 1752696 FMV Books and on-campus room and board RESEARCH GRANTS 64 437209 STUDENT AWARDS 236 186525 TRAVEL GRANTS 104 51862 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants and Other Assistance to Individuals in the United States: Scholarships and fellowships that are awarded to students are paid through the students' accounts and/or a payment through the Payroll Office and are administered based upon merit and/or need. Baylor's Financial Aid Office reviews the students' cumulative grade point averages every year and awards/reviews academic scholarships and fellowships if the required grade point average level is satisfied. Scholarships for financial need are awarded annually based upon whether the need criterion/level is established or maintained per the completed Application for Federal Student Aid. The scholarship awards cannot exceed the cost of a student to attend the University. Travel Grants - Travel grants are awarded to students to offset travel expenses used for educational purposes such as attending a conference, presenting a paper, etc. The awarding of travel grants is based upon an application process and meeting a set of criteria that establish the benefits to the students' educational endeavors. Research Grants - The Office of the Vice Provost for Research (OVPR) publishes guidelines for each of the internal grant programs that provide the general conditions of the award, as well as guidance on the expenses that may be charged to the award. Each grant is set up as a separate project in the University's financial system based on the award amount and budget categories approved by the OVPR and administered through the Office of Sponsored Programs. The financial system provides real time access to a Budget Summary Report for the project that provides a comparison of budgeted expenditures to cumulative actual expenditures by expenditure category. This report can be accessed by the Project Manager and others with administrative and financial oversight responsibilities. Expenditure transactions under internal grant programs are subject to internal controls for approval and processing similar to other University expenditure transactions. The system does not allow expenditures to be processed in excess of or outside of the approved budget categories. Student Awards - These awards are provided to students for winning educational competitions. The purpose of the competitions is to further the education of students. Grants and Other Assistance to Governments and Organizations in the United States: The University enters into a contract with the grant recipient that describes the recipient's responsibilities for the use of the grant funds. Under the terms of the contract, recipients are required to submit quarterly and final written progress reports to the principal investigator ("PI") or project director for the grant, and funds are paid to the recipient on a cost reimbursable basis. When the grant recipient submits an invoice for reimbursement, the PI reviews the invoice to ensure the expenditures are consistent with the established budget and with the work completed to date, prior to approving the amount for payment. Grant recipients subject to the U.S. Office of Management and Budget Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations are also required to provide certification of their compliance with the financial audit requirements of those guidelines prior to receiving funds. Thereafter, the University requires an annual certification of continuing compliance and a copy of their most recent audit report. If any of the above processes indicate an area of concern, site visits may be conducted by the University to review the programmatic and/or financial records. Charitable organizations that receive contributions from the University are carefully selected and must be approved through the Vice President for Constituent Engagement & Chief of Staff. The contribution must support the University's interest and be consistent with the University's core values. X X X X X X false true X X X X X X true true false false false false false true true true Pattie Orr Vice President for Information Technology & Dean of University Libraries 271556 0 0 0 792 0 28620 0 16426 0 317394 0 0 0 Kenneth Starr President and Chancellor 660360 0 200000 0 442414 0 28620 0 60182 0 1391576 0 375000 0 Kevin Jackson Vice President for Student Life 226314 0 0 0 602 0 25381 0 20579 0 272876 0 0 0 Charles Beckenhauer General Counsel & Chief Legal Officer & Corporate Secretary 302256 0 0 0 1530 0 28620 0 14703 0 347109 0 0 0 Tommye Lou Davis Vice President for Constituent Engagement & Chief of Staff 226235 0 0 0 2578 0 25254 0 16762 0 270829 0 0 0 Roy Brian Webb Vice President & Chief Investment Officer 300868 0 209754 0 50494 0 28620 0 20240 0 609976 0 0 0 John Barry Vice President for Marketing and Communications & Chief Marketing Officer 349788 0 0 0 15951 0 28620 0 11890 0 406249 0 0 0 Bob C Spence Associate Vice President for Financial Services & Treasurer/Assistant Secretary 234025 0 0 0 825 0 26137 0 17056 0 278043 0 0 0 Reagan Ramsower Senior Vice President for Operations & Chief Financial Officer 362664 0 0 0 19325 0 28620 0 19602 0 430211 0 0 0 Ian McCaw Vice President & Director of Athletics 651201 0 171250 0 28983 0 28620 0 74320 0 954374 0 0 0 Brian Nicholson Vice President for Operations and Facilities 268514 0 0 0 482 0 28620 0 18012 0 315628 0 0 0 Juan Alejandro Vice President of Governance & Risk & Chief Compliance Officer 208722 0 0 0 602 0 23058 0 13906 0 246288 0 0 0 Chris Holmes Acting General Counsel and Assistant Secretary 135584 0 0 0 2154 0 15485 0 33385 0 186608 0 0 0 Karen E Kemp Acting Vice President for Marketing and Communications 140140 0 0 0 0 0 15812 0 61246 0 217198 0 0 0 Dave Rosselli Vice President for University Development 55699 0 0 0 82833 0 14119 0 4578 0 157229 0 0 0 Todd Still Interim Executive Vice President & Provost 126953 0 0 0 537 0 29776 0 89415 0 246681 0 0 0 Edwin Trevathan Executive Vice President and Provost 228318 0 0 0 34965 0 25243 0 11675 0 300201 0 0 0 Lee Nordt Dean of Arts & Sciences 249684 0 0 0 0 0 27646 0 37357 0 314687 0 0 0 Kim Mulkey Head Women's Basketball Coach 1932113 0 182000 0 40203 0 28620 0 13182 0 2196118 0 0 0 Phil Bennett Assistant Football Coach 1083951 0 141050 0 20093 0 28620 0 18233 0 1291947 0 0 0 Steven Rodriquez Head Baseball Coach 360643 0 358834 0 68743 0 28620 0 10603 0 827443 0 0 0 Arthur Briles Head Football Coach 5787902 0 372000 0 31709 0 28620 0 14674 0 6234905 0 0 0 Scott Drew Head Men's Basketball Coach 2694917 0 86000 0 38205 0 28620 0 18233 0 2865975 0 0 0 Kenneth L Hall Senior Vice President for University Development and Strategic Initiatives - Former Officer 0 0 0 0 407494 0 0 0 0 0 407494 0 0 0 David Garland Interim Provost - Former Officer 143056 0 0 0 1020 0 65717 0 36343 0 246136 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel The President and Chancellor used charter flights to conduct University business such as attending meetings, speaking engagements and donor cultivation events. The Vice President & Director of Athletics used charter flights to attend the Big 12 Coaches Meeting and attend donor cultivation event. Highly compensated employees traveled on charter flights with their respective athletic teams to attend athletic events. Some Baylor Regents and/or officers occasionally traveled on a charter flight provided for Athletic Department team travel to engage in donor development efforts and event oversight on behalf of the University. Charter flights were used by highly compensated employees for student athletic recruiting purposes, attending events such as media events, donor related activities, Big 12 coaches meeting, business luncheons, speaking engagements, awards ceremonies honoring Baylor athletes, and coaching conferences/clinics. Charter flights were reviewed by the University and any part of a flight that was not business related was reported as taxable compensation. The President and Chancellor traveled first-class on approximately five flights during 2015. Travel by the President and Chancellor was reviewed by the Regent's Audit and Compliance Committee including all first-class travel. Schedule J, Part I, Line 1a Travel for companions Occasionally, guests or family members of listed persons were provided travel. The University policy and practice is to review travel activities that occur throughout the year and report the value of such travel as taxable compensation to listed persons if no bona fide business purpose existed for the companion travel. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments Men's and Women's head basketball coaches had personal travel stipend grossed-up to provide contractual amount owed by the University. Head Baseball coach received supplemental pay to cover taxes owed on income reported to Baseball Coach for contractual buyout amount paid by the University to former employer. Additionally, Head Baseball coach and Vice President for University Development received gross-up payments per employment arrangement covering the additional taxes owed on supplemental payments for children's tuition costs. These full amounts were reported as taxable income including the tax on the gross-up payments. The University may occasionally gross-up other payments, but all such payments are included in the taxable income of the applicable employee. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The former Interim Provost and Interim Executive Vice President & Provost received a minister's housing allowance which was associated with the provision of services related to duties and thus appropriately not reported as taxable compensation. Baylor provided Vice President for University Development and Head Baseball coach with temporary housing during their transition to beginning work at the University. This temporary housing was reported as taxable income. Baylor provided Executive Vice President & Provost with housing per his employment agreement. This housing was reported as taxable income. Baylor provided President and Chancellor with a house as a condition of employment and for the convenience of the University. The provision of the house was not included as taxable compensation. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Certain officers and highly compensated employees were provided country club memberships in one or two local clubs. All club memberships were reported as taxable compensation. Schedule J, Part I, Line 1a Personal services Baylor provided housekeeping services for the University-provided house for President and Chancellor. The portion of the housekeeping expenses used for personal purposes were included as taxable income to President and Chancellor. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses The University has a written policy for the following benefits: first-class travel and charter travel, and travel for companions. The Baylor aircraft policy is only applicable to Baylor-provided charter travel. Other charter travel used by the Athletic Department for team travel is based upon the need of the sport. Social club memberships are reported as taxable income. Tax indemnification and gross-up payments require Board of Regents approval. The President and Chancellor's housing is provided as a condition of employment per the terms of his contract, and the house is provided for the convenience of the University. Housekeeping services are handled as noted above. Schedule J, Part I, Line 4a Severance or change-of-control payment Former Senior Vice President for University Development & Strategic Initiatives was terminated without cause in 2014 and continued to receive severance pay in 2015 per the agreement. The pay in 2015 totaled $407,494. The University withholds appropriate taxes from each monthly payment. The severance pay is to be reduced by any amount of compensation the former Senior Vice President for University Development & Strategic Initiatives receives from the University or any other employer. The University's position is that this pay qualifies as a bona fide severance pay per Code section 457(e)(11). Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan President and Chancellor participated in a nonqualified deferred compensation arrangement under Internal Code section 457(f) in previous years and received a distribution of $414,536 in 2015 upon vesting. This distribution included both the principle deferred and earnings on the principle. Schedule J, Part I, Line 7 Non-fixed payments Baylor University's Board of Regents awarded President and Chancellor a performance bonus in 2015. Vice President & Chief Investment Officer received a bonus calculated using a portion of base pay and applying a percentage based upon qualitative assessment of performance plus a percentage per the benchmarked performance of the Baylor's investment fund. Highly compensated coaches may receive championship rings and/or gift cards which are reported as taxable income. A Waco Education Finance Corporation 020603383 929833AP6 2008-04-08 271184519 Refunding of prior issues 05/23/2002 and 05/17/2006. false false false B Clifton Higher Education Finance Corporation 800349380 187154AV1 2011-04-14 110202345 Refunding/refinancing of 2008B and commercial paper - 12/10/2008. false false false C Waco Education Finance Corporation 020603383 929833AW1 2012-02-22 129496800 New construction and real estate. false false false A 96700000 0 271184726 0 0 0 1042721 72544 3665000 0 266404461 0 true false true true B 15185000 0 110202352 0 0 0 1183277 0 0 0 109019075 0 true false true true C 0 0 129621446 0 6025765 0 1070499 0 0 122525182 0 0 2014 false false true true A false false true true true true 0.004 0.0 0.004 false false true B false true true true true true 0.005 0.0 0.005 false false true C false false true true false 0.0 0.0 0.0 false false true A false false false true true true Barclays Bank LLP 22.5 false false false false true B false false false true false false false false true C false false false true false false false false true A true B true C true Schedule K, Part II, Line 13 Columns A & B Columns A & B are left blank due to Baylor's understanding to report new money projects for year of substantial completion, not amounts used in refunding or refinancing. Schedule K, Part II, Line 11 Column B $35,000,000 of the Series 2011 proceeds were used to refinance a portion of commercial paper loan, which originally financed multiple capital projects for the University. The remaining amount was used to refund Series 2008B issue. Schedule K, Part IV, Line 3 Column A In the issuance of the Waco Education Finance Corporation Series 2008 bonds, only $159,100,000 was variable. The remaining $112,100,000 was fixed. Of the $159,100,000 variable bonds, $5,675,000 reached maturity prior to $73,875,000 being refunded by Series 2011. Schedule K, Part V Part V Baylor has procedures that it follows for tax-exempt bonds to ensure compliance with applicable Federal regulations and to identify any potential violations of Federal tax requirements. Baylor's procedures have been in place since the issuance of the bonds. Schedule K, Part II, Line 11 Column A The amount was used to refund a prior issue. Schedule K, Part II, Line 1 Column B $15,185,000 of the Series 2011 bonds reached maturity. Schedule K, Part IV, Line 2c Column C Even though the Series 2012 issue is within the first five year period, an intermediate calculation was completed as of 5/31/2016. Schedule K, Part II, Line 3 Column A, B, & C The total proceeds exceeds the issue price by the investment earnings through 5/31/2016. Schedule K, Part II, Line 1 Column A The amount of the bonds retired includes $79,550,000 of the Series 2008B bonds (of which $5,675,000 reached maturity and $73,875,000 was refunded by the Series 2011 issue) and $17,150,000 of the Series 2008A bonds that reached maturity. Schedule K, Part II, Line 9 Column A The amount reported is swap termination fees. Schedule K, Part IV, Line 2c COLUMN A Issuer name: Waco Education Finance Corporation The calculation for computing no rebate due was performed on 01/31/2009 Schedule K, Part IV, Line 2c COLUMN B Issuer name: Clifton Higher Education Finance Corporation The calculation for computing no rebate due was performed on 09/30/2011 Schedule K, Part IV, Line 2c COLUMN C Issuer name: Waco Education Finance Corporation The calculation for computing no rebate due was performed on 05/31/2016 NOT REQUIRED NOT REQUIRED 31000 MERIT SCHOLARSHIPS Educational Support NOT REQUIRED NOT REQUIRED 5543 Athletic scholarships Educational Support MICHAEL BARRY SON OF OFFICER JOHN BARRY 10249 EMPLOYMENT false GREG HAMERLY SON-IN-LAW OF OFFICER PATTIE ORR 161886 EMPLOYMENT false IVY HAMERLY DAUGHTER OF OFFICER PATTIE ORR 92011 EMPLOYMENT false DIANA GARLAND SPOUSE OF FORMER INTERIM Provost DAVID GARLAND 65248 EMPLOYMENT false JANA HIXSON DAUGHTER OF REGENT MILTON HIXSON 19632 EMPLOYMENT false The Clifton Robinson Intervivos Irrevocable asset Trust dba WASHINGTON PART NERS LTD Entity more than 35% owned by REGENT C. CLIFTON ROBINSON 708367 Rental of Property and Renovations to Building false Sam Patterson SON-IN-LAW OF REGENT Mark Lovvorn 87850 EMPLOYMENT false Specialty Property Ltd Entity more than 35% owned by Regent C. Clifton Robinson 591736 Renovation costs to building false L Gregory Jones Officer 146448 Independent Contractor false Schedule L, Part III, Column (d) Description of Transaction Officer L. Gregory Jones started as an officer of the University in May 2016. Prior to his start date as an officer, he performed services for the University as an independent contractor. X 4 29356 Other - Opinions of experts and cost X 1 NONE X 104 17726385 Other - Average of High & Low Market X 1 25002 Selling cost X 1 1 NONE X 1 1 NONE X 3 4236 Cost X Archival Records 2 333600 Opinions of experts X Equipment 3 241026 Cost X Horses 5 72003 Opinions of experts X Insurance Premium 1 2158 Cost X Mineral & Fossil Samples 2 2 NONE X Promotional Items 1 10009 Cost X Sewing Material 1 1 NONE 3 false true true Schedule M, Part I, Line 1 Column (B) Number of Contributions or Items Contributed Baylor reported the receipt of these noncash contributions based on the number of contributions which at times also equals the number of items received. Schedule M, Part I, Line 33 Explanation of Revenues Not Reported Some items included in Schedule M were valued at $1.00. The donor did not provide the University with an appraisal and the University did not have other knowledge of the valuation of these items. For this reason, the University did not show revenue for these donations other than $1.00 which represents receipt of the items. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions For stock gifts, third party brokers are used to trade the stock and brokers have a standing order to sell stock immediately upon receipt. Such arrangements are based on varying cents-per-share. The majority of trades are executed by a "market order." Form 990, Part III, Line 4d Description of other program services (Expenses $ 73,629,564 including grants of $ 5,062,663)(Revenue $ 135,333,918) OTHER EXPENSES CONTAINED HEREIN ARE COMPRISED OF THE FOLLOWING: RESEARCH, PUBLIC SERVICES, AND AUXILIARY ENTERPRISES. BAYLOR ENGAGES IN RESEARCH WORK SPONSORED BY NUMEROUS FEDERAL, STATE, AND LOCAL AGENCIES. ADDITIONALLY, BAYLOR PROVIDES NON-INSTRUCTIONAL SERVICES THAT BENEFIT INDIVIDUALS AND GROUPS EXTERNAL TO BAYLOR. AUXILIARY ENTERPRISES ARE COMPRISED GENERALLY OF THE FOLLOWING ITEMS: RESIDENCE HALLS, DINING SERVICES, BOOKSTORE, AND VENDING SERVICES. Form 990, Part V, Line 1a Number Reported in Box 3 of Form 1096 Included in the number of forms reported in box 3 of Form 1096 are 20,869 1098-T Forms, 663 1098-E Forms, 1,517 1099-MISC Forms, 6 1099-K Forms, and 3 1099-R Forms. Form 990, Part VI, Line 12a PART VI, LINES 12-15 BAYLOR UNIVERSITY'S POLICIES DETAILED IN LINES 12-15 DO NOT DIRECTLY APPLY TO ITS DISREGARDED ENTITIES. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Joel Allison and Ronald Wilson - Business relationship, Kenneth Starr and Ronald Wilson - Business relationship Form 990, Part VI, Line 4 Significant changes to organizational documents Baylor's corporate documents were amended as follows: (1) qualification requiring a set percentage of total regents that must have the State of Texas as their principal state of residence at the time of their election was reduced from three-fourths to one-half; (2) alumni of the University may elect three of the Regents in office and the number elected may increase in accordance with the Bylaws; (3) the three Alumni Elected Regents must each be a Christian and an active member of a local church from a historic Christian tradition; and (4) the definition of cause for removal of a regent may not be amended, modified or repealed unless the proposed amendment has been mailed to each Regent at least ninety days prior to the regular or special meeting at which the amendment is to be considered for adoption. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Baptist General Convention of Texas, a nonprofit Texas corporation, has the authority to elect up to 25% of the members of Baylor University's Board of Regents. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Baylor University's Board of Regents may be required to obtain approval from the Baptist General Convention of Texas regarding certain changes to its governing documents which address board composition. Form 990, Part VI, Line 11b Review of form 990 by governing body The return was reviewed by the University's outside tax accountants. Additionally, a copy of the Form 990 was distributed to all Regents and a review of the Form 990 was performed by the Regent Audit & Compliance Committee. The Senior Vice President for Operations & Chief Financial Officer, Associate Vice President for Financial Services & Treasurer/Assistant Secretary, Senior Director of Tax & Compliance, and Vice President of Governance & Risk & Chief Compliance Officer reviewed, discussed, and answered questions regarding the Form 990 and attached schedules with the Regent Audit & Compliance Committee. The review was conducted, and a copy of the return was provided to all Regents prior to the filing of the Form 990. Form 990, Part VI, Line 12c Conflict of interest policy Baylor University maintains three separate conflict of interest policies applicable to the following groups: (1) Regents; (2) officers, administrative employees and other employees; and (3) faculty. Each group is required to complete an annual conflict of interest disclosure form. Regents: The Vice President of Governance & Risk & Chief Compliance Officer reviews all completed Regent conflict disclosure forms and consults with the President & Chancellor, Senior Vice President for Operations & Chief Financial Officer, General Counsel, and other University administrators, if necessary. A final report is prepared for review by the Regent Audit & Compliance Committee. A Regent is not allowed to be involved in discussions, nor vote on related matters, should a conflict of interest exist. Conflicts of interest of a severe nature involving a Regent are addressed via the appropriate Baylor University Board of Regents Bylaws with the action(s) being determined by the Board that could include removal of that Regent as a member of the Board of Regents. Officers, administrative employees and other employees: The Vice President of Governance & Risk & Chief Compliance Officer reviews all completed conflict disclosure forms and consults with the President & Chancellor, General Counsel, Senior Vice President for Operations & Chief Financial Officer, Associate Vice President for Human Resources, and other University administrators, if necessary. A final report of all potential conflicts which includes the Vice President of Governance & Risk & Chief Compliance Officer's opinion as to whether a conflict of interest exists is provided to the President & Chancellor and Senior Vice President for Operations & Chief Financial Officer. Should the Vice President of Governance & Risk & Chief Compliance Officer and Senior Vice President for Operations & Chief Financial Officer differ in opinion as to whether a conflict of interest exists, then a final decision is made by the President & Chancellor. However, for potential conflicts reported by the President & Chancellor and his direct reports, the Regent Audit & Compliance Committee will review those matters and make the final decision. A final report of all potential conflicts which includes the Vice President of Governance & Risk & Chief Compliance Officer's opinion as to whether a conflict exists is provided to the Regent Audit & Compliance Committee. Officers, administrative employees and other employees are restricted from participating in the decision-making process for those transactions that involve the acquisition of goods or services should a conflict of interest exist. Conflicts of interest of a severe nature include application of the Baylor University Staff Disciplinary Policy, which provides for different levels of disciplinary actions, including employee termination. Faculty: The Vice President of Governance & Risk & Chief Compliance Officer and the Executive Vice President and Provost review all completed conflict disclosure forms and consult with the President & Chancellor, General Counsel, Associate Vice President for Human Resources, and other University administrators , if necessary. Should the Vice President of Governance & Risk & Chief Compliance Officer and the Executive Vice President and Provost differ in opinion as to whether a conflict of interest exists, then a final decision is made by the President & Chancellor. A final report of all potential conflicts which includes the Vice President of Governance & Risk & Chief Compliance Officer's opinion as to whether a conflict exists is provided to the Regent Audit & Compliance Committee. Faculty are restricted from participating in the decision-making process for those transactions that involve the acquisition of goods or services should a conflict of interest exist. Conflicts of interest of a severe nature include application of Baylor University Personnel Policy which provides for consequences including termination of the faculty member. Form 990, Part VI, Line 15a Process to establish compensation of top management official Baylor's procedures and practices in support of the Board of Regents Guidelines for Board Operations ensure that compensation arrangements for the President & Chancellor must be approved by the Board in order to go into effect. A Regent subcommittee conducts the President & Chancellor assessment process and obtains and reviews appropriate comparable compensation data annually and as needed in order to review and approve compensation arrangements. The comparability data comes from a variety of sources which includes the College and University Professional Association for Human Resources surveys, Western Management Group Surveys, The Chronicle for Higher Education, and outside consultant surveys that include salaries and/or benefits data. The Regent subcommittee reviews the reasonableness of compensation arrangements against the comparability data as well as the performance of the President & Chancellor and documents the basis of their determinations and actions concurrent with making the determination. The documentation includes the terms of the transaction, the date of approval, the names of the Regent subcommittee members present during the review and vote on the transaction, the comparability data relied upon and the basis for the determination. The Regent subcommittee subsequently presents its recommendations to the full Regent Board for approval, which is concurrently documented as well. This process was done in 2015-2016. Form 990, Part VI, Line 15b Process to establish compensation of other employees Baylor's procedures and practices ensure that compensation arrangements for other officers and key employees deemed to be disqualified persons and/or highly compensated must be approved by the Board of Regents in order to go into effect. A Regent subcommittee obtains and reviews appropriate comparable compensation data annually, and as needed, in order to review and approve compensation arrangements for other officers and key employees deemed to be disqualified persons and/or highly compensated. This includes the review and approval of the President & Chancellor's salary recommendations for Executive Council members. The comparability data comes from a variety of sources to include the College and University Professional Association for Human Resources surveys, Western Management Group Surveys, The Chronicle for Higher Education, Forms 990, Winthrop AD surveys, athletics association surveys, and outside consultant surveys, that include salaries and/or benefits data. The Regent subcommittee reviews the reasonableness of compensation arrangements against the comparability data and documents the basis of their determinations and actions concurrent with making the determination. The documentation includes the terms of the transaction, the date of approval, the names of the Regent subcommittee members present during the review and vote on the transaction, the comparability data relied upon and basis for the determination. The Regent subcommittee subsequently presents its recommendations to the full Regent Board for approval, which is concurrently documented as well. This is done annually and as needed. All officers and key employees that are included in Part VII, Section A, were reviewed under this process in 2015-2016. Form 990, Part VI, Line 19 Required documents available to the public Baylor's certificate of formation, bylaws, financial statements, conflict of interest policies for faculty and officers, administrative employees, and other employees are posted on Baylor's website. The University's conflict of interest policy for Regents is not available to the public. Form 990, Part VII, Section A, Line 1a, Column (D) Reportable Compensation from the Organization No reportable compensation is included in Column (D) for the Executive Vice President and Vice Provost because he started in May 2016 and did not receive any reportable compensation during calendar year 2015 in his role as an officer of the University. Form 990, Part VII, Section A, Line 1a, Column (E) Compensation from Related Organizations Baylor transmits an annual questionnaire with pertinent instructions and definitions to each of its current and former regents, officers, key employees, and highest compensated employees listed on Part VII, Section A, inquiring into amounts of any reportable compensation or other compensation that was received by these individuals from a related organization. The questionnaire includes the name, title, date, and signature of each person reporting the information to Baylor. No amounts were reported for the fiscal year ending 5/31/16. Form 990, Part VII, Section A, Line 1a, Column (B) Average Hours Per Week A former officer has average hours reported because the individual remains an employee of the University but not in the role as an officer. Form 990, Part VII, Section A, Line 1a, Column (B) Average Hours Per Week The average hours reported per week for Regent Bill Simon include average hours in his roles as board member and employee of the University. Form 990, Part VIII, Line 2f Other Program Service Revenue Auxiliary Enterprises - Total Revenue: 11807810, Related or Exempt Function Revenue: 11315419, Unrelated Business Revenue: 492391, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Loss on Interest Rate Swap - -1347980; Present Value Adjustment to Annuities Payable - -2659663; Facilities & Admin Cost Allocation Adjustment - 2661881; Fundraising Expense Adjustment - 1632; Ticket Elimination - 1305147; Miscellaneous Reclass - 4229456; Schedule J, Part I, Line 8 Payments on contract that is subject to the initial contract exception Fixed payments associated with the contract entered into with President and Chancellor, Executive Vice President & Provost and Vice President for University Development are subject to the initial contract exception. These officers were not disqualified persons immediately prior to entering into the initial contract. Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - KIM MULKEY, COMPENSATION FROM UNRELATED ORGANIZATION - 67134.000000, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL, COMPENSATION AND BONUS Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - PHIL BENNETT, COMPENSATION FROM UNRELATED ORGANIZATION - 2250.000000, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - ARTHUR BRILES, COMPENSATION FROM UNRELATED ORGANIZATION - 5000.000000, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - SCOTT DREW, COMPENSATION FROM UNRELATED ORGANIZATION - 7000.000000, NAME OF UNRELATED ORGANIZATION - NIKE AND DALLAS THEOLOGICAL SEMINARY, TYPE OF COMPENSATION - APPAREL AND SPEAKING ENGAGEMENT TR UA GEORGE AND SID JONES TRUST #0842 COMMUN BANK AND TRUST PO BOX 2303 WACO TX 76703 746157568 GRANTOR TRUST IN SUPPORT OF BAYLOR TX 56956 956129 BAYLOR UNIVERSITY MARY ANN KOKERNOT LAWRENCE LACY TRUST COMM BANK AND TRUST PO BOX 2303 WACO TX 76703 GRANTOR TRUST IN SUPPORT OF BAYLOR TX 0 401625 BAYLOR UNIVERSITY BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-FM One Bear Place 97296 WACO TX 767987296 742674611 PROVIDE AND PROMOTE QUALITY EDUCATIONAL PROGRAMMING TX 501(c)(3 7 BAYLOR UNIVERSITY true FB KIRCHNER SCHOLARSHIP FUND #6886 FROST NATIONAL BANK PO BOX 2950 SAN ANTONIO TX 78299 742646348 PROVISION OF SCHOLARSHIPS TX 501(c)(3 Type III-O BAYLOR UNIVERSITY true BRYAN NICHOLS SCHOLARSHIPS TRUST 332 118 S HOUSTON AVENUE CAMERON TX 765203932 746438292 PROVISION OF SCHOLARSHIPS TX 501(c)(3 PF BAYLOR UNIVERSITY true HAROLD E RILEY FOUNDATION PO BOX 149151 AUSTIN TX 787149151 300181669 SUPPORT OF BAYLOR AND SW THEOLOGICAL SEMINARY TX 501(c)(3 Type I NA false FLEMING CHURCH LOAN TRUST 1601 ELM STREET SUITE 1700 DALLAS TX 752017241 756035987 TRUST SUPPORTING BAYLOR UNIVERSITY, AS WELL AS OTHER ORGANIZATIONS TX 501(c)(3 Type II NA false KOKERNOT TRUST 1601 ELM STREET SUITE 1700 DALLAS TX 752017241 756040747 TRUST WHICH PAYS INCOME IN SUPPORT OF BAYLOR UNIVERSITY AND OTHER UNIVERSITIES TX 501(c)(3 Type II BAYLOR UNIVERSITY true BIG TWELVE CONFERENCE INC 400 E JOHN CARPENTER FREEWAY IRVING TX 75062 752604555 ORGANIZE, PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETICS AMONG ITS MEMBER INSTITUTIONS DE 501(c)(3 Type I NA false THE MARRS MCLEAN TRUST #487601 PO BOX 2950 SAN ANTONIO TX 78299 746342783 TRUST SUPPORTS BAYLOR UNIVERSITY AND OTHER COLLEGES TX 501(c)(3 Type III-O NA false CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK ONE BEAR PLACE 97043 WACO TX 767987043 273848177 HOLDING COMPANY TX 501(c)(2 BAYLOR UNIVERSITY true CHARITABLE REMAINDER TRUSTS (46) CHARITABLE TRUST - SUPPORT TX NA Trust true CHARITABLE LEAD TRUSTS (2) CHARITABLE TRUST - SUPPORT TX NA Trust true POOLED INCOME FUND (1) CHARITABLE TRUST - SUPPORT TX NA Trust true CHARITABLE REMAINDER TRUSTS (13) CHARITABLE TRUST - SUPPORT TX NA Trust false CHARITABLE LEAD TRUST (1) CHARITABLE TRUST - SUPPORT FL NA Trust true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT CA NA Trust false CHARITABLE REMAINDER TRUSTS (1) CHARITABLE TRUST - SUPPORT LA NA Trust true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT KY NA Trust true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT AR NA Trust true true true true false false false false false false false true true true true true false false false true Brazos Valley Public Broadcasting Foundation DBA KWBU-FM B 248737 Cash Contributions Brazos Valley Public Broadcasting Foundation DBA KWBU-FM L 249366 Cost Brazos Valley Public Broadcasting Foundation DBA KWBU-FM M 126406 Cost Brazos Valley Public Broadcasting Foundation DBA KWBU-FM N 73929 Estimated Fair Market Value FB Kirchner Scholarship Fund #6886 A 13375 Cash Bryan Nichols Schoarship Trust 332 A 5781 Cash Kokernot Trust A 286810 Cash Charitable Lead Trust (3) C 253112 Cash