2015-04-14T23:00:04-05:00 2014-05-31 366055558 GRANT THORNTON LLP 1717 MAIN STREET SUITE 1500 DALLAS TX 752019436 990 2013-06-01 741159753 BAYLOR UNIVERSITY BAYL 2547103731 One Bear Place 97043 Waco TX 767987043 BOB C SPENCE ASSOC VP FOR FIN SERVICES & TREAS 2015-04-14 true Kimberly Temple P00669176 2145612300 2013 2016-02-25 16:41:14Z KENNETH STARR One Bear Place 97096 Waco TX 767987096 867057457 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. 28 19 9155 2500 -852270 -257495 142945587 96333453 630715724 675834917 61980987 62995427 4356478 4882330 839998776 840046127 212107807 230812592 0 0 288853470 303780552 454390 477129 16130314 212118498 230567474 713534165 765637747 126464611 74408380 2435682655 2570694236 860813289 856773607 1574869366 1713920629 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 447489184 222239582 500611646 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 15,000 STUDENTS TYPICALLY COME FROM ALL 50 STATES, THE DISTRICT OF COLUMBIA AND 89 COUNTRIES AROUND THE WORLD. THE UNIVERSITY OFFERS 144 BACCALAUREATE, 74 MASTER, 33 DOCTORAL AND THE JURIS DOCTOR DEGREE PROGRAMS THROUGH 11 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. 115543912 5855985 54878823 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, ENROLLMENT MANAGEMENT, STUDENT FINANCIAL AID, STUDENT ACTIVITIES, STUDENT ORGANIZATIONS, INTRAMURALS, HEALTH CENTER AND INTERCOLLEGIATE ATHLETICS. 50881501 56011 3535236 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. 67708611 2661014 117279073 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. 67708611 2661014 117279073 681623208 true true false true 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 false true true true true false false true true true true false false true X 21892 0 true 9155 true true true true CJ CH SP UK false false false true true true 3 false false false X 28 19 true false false false false true true true true false true false true true true true true true true true true false AK AZ CO GA KY MD MA MI NH OH OK OR SC X Bob C Spence 2547103731 700 S University Parks Dr Ste 670 Waco TX 767061003 C CLIFTON ROBINSON REGENT 5.00 X 144 0 0 CHRISTOPHER B HOWARD REGENT 2.00 X 144 0 0 DAVID HARLAN HARPER REGENT 20.00 X 144 0 0 DUANE BROOKS REGENT 6.00 X 1662 0 0 GARY D ELLISTON REGENT 2.00 X 144 0 0 JAMES CARY GRAY REGENT 5.00 X 144 0 0 JEFF D REETER REGENT 3.00 X 144 0 0 JENNIFER WALKER ELROD REGENT 2.50 X 140 0 0 JERRY K CLEMENTS REGENT 3.00 X 140 0 0 JOEL T ALLISON REGENT 2.00 X 144 0 0 KATHY WILLS WRIGHT REGENT 10.00 X 140 0 0 KENNETH Q CARLILE REGENT 2.00 X 144 0 0 LARRY P HEARD REGENT 5.00 X 144 0 0 LINDA BRIAN REGENT 2.50 X 140 0 0 MARK A MCCOLLUM REGENT 4.00 X 144 0 0 MILES JAY ALLISON REGENT 6.00 X 144 0 0 MILTON HIXSON REGENT 9.00 X 874 0 0 PHILIP W STEWART REGENT 2.00 X 144 0 0 R DARY STONE REGENT 5.00 X 144 0 0 RAMIRO PENA JR REGENT 15.00 X 826 0 0 RANDOLPH L PULLIN REGENT 5.00 X 144 0 0 RICHARD S WILLIS REGENT 20.00 X 144 0 0 ROBERT E BEAUCHAMP REGENT 3.00 X 144 0 0 RONALD DEAN MURFF REGENT 6.00 X 144 0 0 RONALD L WILSON REGENT 15.00 X 144 0 0 SHELLEY GIGLIO REGENT 4.00 X 140 0 0 WD DAN HORD III REGENT 4.00 X 144 0 0 WILLIAM K ROBBINS JR REGENT 7.50 X 144 0 0 BOB C SPENCE ASSOCIATE VICE PRESIDENT FOR FINANCIAL SERVICES & TREASURER/ASSISTANT SECRETARY 60.00 X 216418 0 40072 BRIAN NICHOLSON VICE PRESIDENT FOR FACILITIES AND OPERATIONS 65.00 X 202274 0 38991 CHARLES BECKENHAUER GENERAL COUNSEL & SECRETARY 72.50 X 264092 0 41243 DAVID GARLAND INTERIM PROVOST 70.00 X 122464 0 53320 ELIZABETH DAVIS EXECUTIVE VICE PRESIDENT & PROVOST 70.00 X 355066 0 28722 FELICIA CRUZ ASSISTANT SECRETARY 40.00 X 49095 0 16984 IAN MCCAW VICE PRESIDENT & ATHLETIC DIRECTOR 60.00 X 555106 0 56445 JOHN BARRY VICE PRESIDENT FOR MARKETING AND COMMUNICATIONS & CHIEF MARKETING OFFICER 60.00 X 280747 0 49459 JOHN WHELAN VICE PRESIDENT FOR HUMAN RESOURCES 50.00 X 208383 0 42441 KARLA LEEPER VICE PRESIDENT FOR BOARD AND EXECUTIVE AFFAIRS & CHIEF COMPLIANCE OFFICER 60.00 X 208685 0 36524 KENNETH L HALL SENIOR VICE PRESIDENT FOR UNIVERSITY DEVELOPMENT AND STRATEGIC INITIATIVES 60.00 X 327628 0 63358 KENNETH STARR PRESIDENT AND CHANCELLOR 75.00 X 788997 0 143726 KEVIN JACKSON VICE PRESIDENT FOR STUDENT LIFE 60.00 X 211292 0 41424 MARSHA DUCKWORTH ASSISTANT SECRETARY 50.00 X 88332 0 16426 PATTIE ORR VICE PRESIDENT FOR INFORMATION TECHNOLOGY & DEAN OF UNIVERSITY LIBRARIES 65.00 X 250013 0 45627 REAGAN RAMSOWER SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER 55.00 X 335106 0 40549 ROY BRIAN WEBB VICE PRESIDENT & CHIEF INVESTMENT OFFICER 45.00 X 405001 0 44173 TOMMYE LOU DAVIS VICE PRESIDENT FOR CONSTITUENT ENGAGEMENT 70.00 X 198537 0 36760 LEE NORDT DEAN OF ARTS & SCIENCES 40.00 X 231047 0 71786 ARTHUR BRILES HEAD FOOTBALL COACH 75.00 X 4195015 0 41058 KIM MULKEY HEAD WOMEN'S BASKETBALL COACH 50.00 X 1905775 0 39705 PHIL BENNETT ASSISTANT FOOTBALL COACH 75.00 X 936175 0 44240 PHILIP MONTGOMERY ASSISTANT FOOTBALL COACH 75.00 X 604045 0 44240 SCOTT DREW HEAD MEN'S BASKETBALL COACH 70.00 X 2458251 0 44240 TRUELL HYDE SECRETARY AND MANAGER OF WACO RESEARCH PARK PROPERTY, LLC - FORMER KEY EMPLOYEE 60.00 X 216190 0 49257 15620676 0 1170770 478 true true true AUSTIN COMMERCIAL LP PO BOX 2879 DALLAS TX 752212879 CONSTRUCTION SERVICES 100118402 THE BECK GROUP 1807 ROSS AVE SUITE 500 DALLAS TX 752018006 COMMERCIAL ARCHITECTURE, CONSTRUCTION AND DEVELOPMENT 51829155 ARAMARK HIGHER EDUCATION FACILITIES 24818 NETWORK PLACE CHICAGO IL 606731248 FACILITY MAINTENANCE 29456804 ARAMARK CAMPUS SERVICES PO BOX 840706 DALLAS TX 752840706 DINING SERVICES 15159837 FLINTCO LLC 1624 WEST 21ST TULSA OK 74107 CONSTRUCTION SERVICES 13656728 163 0 1084599 937886 10493964 11565969 72251035 15301652 96333453 TUITION AND FEES 611310 545799337 545799337 0 0 EDUCATION AND GRANTS 611310 22928330 22485852 130489 311989 ROOM AND BOARD 611310 50740424 50740424 0 0 GOVERNMENT CONTRACTS 611310 13227810 13227810 0 0 ATHLETICS 611310 37652095 36039857 408038 1204200 5486921 4985825 501096 0 675834917 61209239 0 -2361754 63570993 66184 0 0 66184 4931801 0 469861 4461940 8400 0 0 0 8400 0 8400 0 0 8400 19895484 8552706 19149702 7578484 745782 974222 1720004 0 0 1720004 225273 937886 283144 -57871 0 -57871 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 0 0 0 840046127 673279105 -852270 71285839 2334322 2334322 228478270 228478270 0 0 0 0 6634361 1194155 4023804 1416402 1332140 1032055 300085 0 230963998 216814093 6886919 7262986 19835495 16854402 2364341 616752 31395645 8692028 22056185 647432 13618913 11358199 1787237 473477 585177 569988 15189 0 1356555 27618 1320724 8213 290668 3995 278423 8250 228635 0 228635 0 477129 477129 4297114 0 4297114 0 44177156 15201263 28743088 232805 3992379 2160202 1770869 61308 19954104 17318402 1152354 1483348 21225193 14392673 6640994 191526 140259 140259 0 0 31949904 18530443 13362169 57292 21080091 19654947 743294 681850 0 0 0 0 7357608 5780149 697859 879600 21347357 19490137 1537010 320210 0 0 0 0 34854562 31822216 2509528 522818 0 0 0 0 CHANGE IN ACCOUNTING FOR POSTRETIREMENT BENEFITS -12152468 0 -12152468 0 IMPAIRMENT OF MAJOR ASSETS 15384475 0 15384475 0 UNRELATED BUSINESS INCOME TAX 960694 0 960694 0 ALLOCATION OF COSTS REPORTED IN MGMT AND ADMIN 0 29338010 -29820015 482005 13538011 20435382 -7204282 306911 765637747 681623208 67884225 16130314 0 1006701 16847696 310201166 153838596 120886152 124032686 44961638 39560967 0 0 0 0 468829 418845 842001 936787 8791539 9779548 1386900030 384742370 812629741 1002157660 5927082 7107328 1119711118 1205401717 10256673 10612391 15 15 0 0 2435682655 2570694236 72829118 81420282 0 0 74642506 81004193 413631477 407428611 306338 257337 0 0 0 0 18158000 17348150 281245850 269315034 860813289 856773607 X 480268566 515265764 434035571 506653557 660565229 692001308 1574869366 1713920629 2435682655 2570694236 X 74408380 53085634 0 11557249 X false true X true true true X 51937336 55954594 112731185 142945587 96333453 459902155 0 0 0 0 0 0 0 0 0 0 0 0 51937336 55954594 112731185 142945587 96333453 459902155 17682132 442220023 59359540 62411927 64550266 61674240 68107517 316103490 200745 0 2593997 1595722 0 4390464 409111 902827 954744 703852 1741462 4711996 785108105 2891941173 0.56320 0.55720 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 - , COLUMN D - , COLUMN E - 1204200, COLUMN F - 1204200; DESCRIPTION - RENT INCOME, COLUMN A - 343447, COLUMN B - 880866, COLUMN C - 747078, COLUMN D - 539406, COLUMN E - 311989, COLUMN F - 2822786; DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 65664, COLUMN B - 21961, COLUMN C - 207666, COLUMN D - 164446, COLUMN E - 225273, COLUMN F - 685010; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 0 false true 180674 true 229143 false true 0 409817 false Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i 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, AND THE AD HOC TAX COMMITTEE IN THE AMOUNT OF $176,590 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. 24 299505 362433 5525413 107663 11468676 X X X false false true X 1061156640 19901892 125557338 22164784 33250782 1151200304 964161044 23501360 127322324 21129048 32699040 1061156640 1003929142 27776340 -15811124 19654867 32078447 964161044 871965931 25656080 156640646 18555686 31777829 1003929142 880255464 21228117 19129386 17614644 31032392 871965931 0.17000 0.58000 0.25000 true true true 4999378 70606886 75606264 810732031 253472131 557259900 1304766 657377 647389 91897933 62784942 29112991 407359036 67827920 339531116 1002157660 0 650100 F BAPTIST FOUNDATION OF TEXAS MANAGED FUNDS 144561066 F ASSETS HELD BY OTHERS 42069762 F BAYLOR UNIVERSITY FUND 1017719253 F OTHER 401536 F 1205401717 0 CONDITIONAL ASSET RETIREMENT OBLIGATION 4037278 ANNUITIES PAYABLE 5455866 ACCRUED POSTRETIREMENT BENEFITS 48227001 SERIES 2012A TAXABLE BONDS 200000000 INTEREST RATE SWAP LIABILITY 3961562 FEDERAL LOAN FUNDS REFUNDABLE 7633327 269315034 X Schedule D, Part III, Line 4, Collections of art - description of collections BAYLOR UNIVERSITY 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 UNIVERSITY. 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, 2014, THE UNIVERSITY'S TAX YEARS ENDED MAY 31, 2009 THROUGH 2014, 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 6a, Financial aid or assistance from a governmental agency 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 220417 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES MISSION TRIPS 111741 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 12159 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SITE VISITS 2124 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 7752 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SITE VISITS FOR FUTURE MISSION TRIPS 6528 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 623440 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MISSION TRIPS 88676 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 1135 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 39417 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES VISITED SCHOOLS ASSOCIATED WITH THE TEACH THAILAND CORPS PROGRAM AND DISCUSS POSSIBLE COLLABORATIONS 3125 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SITE VISIT FOR 2015 ICPC WORLD FINALS 0 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 6500 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES RECRUITING 58088 EAST ASIA AND THE PACIFIC 0 0 INVESTMENTS 5401488 EUROPE (INCLUDING ICELAND AND GREENLAND) 2 24 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 5466318 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 721950 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 148968 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES SITE VISITS 22546 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES RECRUITING 24269 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES ATTEND EDUCATIONAL BOOK FAIR 9784 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES CONCERT PERFORMANCE 4727 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES MISSION TRIPS 36272 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 INVESTMENTS 43527090 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 648 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 0 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 1320 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES RECRUITING 5705 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESERCH/TRAINING 38085 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES RECRUITING 6948 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES SITE VISIT FOR PLANNING FOR WORLD FINALS - TECHNICAL TEST WEEKEND 0 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES SITE VISIT TO EXPLORE POSSIBLE PARTNERSHIPS WITH A UNIVERSITY (IN JUAREZ) 1373 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 INVESTMENTS 3673441 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 18200 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES SITE VISIT FOR 2014 ACM/ICPC WORLD FINALS 0 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 4191 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 471098 SOUTH AMERICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 10800 SOUTH AMERICA 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 2855 SOUTH AMERICA 0 0 PROGRAM SERVICES RECRUITING 5950 SOUTH AMERICA 0 0 PROGRAM SERVICES SITE VISIT 113 SOUTH AMERICA 0 0 PROGRAM SERVICES SITE VISITS FOR FUTURE MISSION TRIPS 8060 SOUTH AMERICA 0 0 PROGRAM SERVICES INTERNSHIP 0 SOUTH AMERICA 0 0 PROGRAM SERVICES MISSION TRIPS 21355 SOUTH ASIA 0 0 PROGRAM SERVICES FACULTY DEVELOPMENT 23146 SOUTH ASIA 0 0 PROGRAM SERVICES MENTORSHIP 3000 SOUTH ASIA 0 0 PROGRAM SERVICES MISSION TRIPS 33200 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 99226 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES MISSION TRIPS 465727 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 0 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 36821 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EXPLORATORY TRIP FOR FUTURE STUDY ABROAD TRIPS 14186 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES RESEARCH A FORMAL PARTNERSHIP BETWEEN BUCKNER INTERNATIONAL AND BAYLOR 53578 SUB-SAHARAN AFRICA 0 0 INVESTMENTS 580102 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 361119600 SUB-SAHARAN AFRICA PROGRAM SERVICES RECRUITING 2811 2 25 423246053 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 RUFFALOCODY 65 KIRKWOOD N RD SW PO BOX 3018 CEDAR RAPIDS IA 524063018 ON CAMPUS PHONE MANAGEMENT false 499458 229126 270332 FUND RAISERS LTD 617 E 43RD STREET BOISE ID 83714 NEW FOOTBALL STADIUM FUNDRAISER false 1557508 195734 1361774 DONALD TRULL 8706 BLOOMFIELD TURN MISSOURI CITY TX 774596042 CONSULTING SERVICES FOR ATHLETIC PROJECTS false 0 42000 -42000 MY EVENT CENTRAL 4715 N MEADOW RIDGE CIRCLE MCKINNEY TX 75070 EVENT MANAGEMENT false 49860 5800 44060 2106826 472660 1634166 AL AK AZ 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 GALA 867951 784989 82962 0 0 13195 37500 46940 41267 GOLF TOURNAMENT/SILENT AUCTION 50574 28935 21639 0 4959 18426 1453 0 2347 10 244634 123962 120672 2075 23593 38897 19331 907 32254 1163159 937886 225273 2075 28552 70518 58284 47847 75868 283144 -57871 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 $5,434. SCHEDULE G, PART I, LINE 2B, PROF. FUND. SERVICES VS EXPENSE PAYMENTS/REIMBURSEMENTS FUND RAISERS, LTD. INVOICED BAYLOR FOR POSTAGE AND PRINTING EXPENSES. THESE EXPENSES TOTALED $10,482. FUND RAISERS ALSO INVOICED BAYLOR FOR THE ENGRAVED PAVERS IN THE AMOUNT OF $52,746. 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. true BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION ONE BEAR PLACE 97296 WACO TX 767987296 742674611 501(C)(3) 263326 ASSIST WITH PROGRAMMING & PRODUCTION COSTS UNIVERSITY OF TEXAS-SOUTHWESTERN MEDICAL CENTER 5323 HARRY HINES BLVD DALLAS TX 753909020 756002868 STATE OF TEXAS 115570 SUBCONTRACT - RESEARCH TEXAS IMPACT 200 E 30TH STREET AUSTIN TX 78705 741902234 501(C)(4) 376735 RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS. TEXAS ASSOCIATION OF COMMUNITY HEALTH CENTERS INC 5900 SOUTHWEST PARKWAY BUILDING 3 AUSTIN TX 78735 742308695 501(C)(3) 922531 RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS. CALVIN COLLEGE 3201 BURTON STREET SE GRAND RAPIDS MI 49546 383071514 501(C)(3) 5301 SUBCONTRACT-RESEARCH WOODS HOLE OCEANOGRAPHIC INSTITUTION 569 WOODS HOLE ROAD MS14 WOODS HOLE MA 02543 042105850 501(C)(3) 10103 SUBCONTRACT - RESEARCH TEXAS TECH UNIVERSITY 349 ADMINISTRATION BUILDING LUBBOCK TX 794091035 756002622 STATE OF TEXAS 14609 SUBCONTRACT - RESEARCH RICE UNIVERSITY 6100 MAIN STREET HOUSTON TX 770051892 741109620 501(C)(3) 53489 SUBCONTRACT - RESEARCH WACO CHAMBER OF COMMERCE PO BOX 1220 WACO TX 76703 740967440 501(C)(6) 45200 ECONOMIC AND COMMERCIAL DEVELOPMENT WACO CULTURAL ARTS FEST 801 WASHINGTON AVENUE SUITE 105 WACO TX 76701 050616886 501(C)(3) 7000 SPONSORSHIP AND COMMUNITY INVOLVEMENT WACO FOUNDATION 1105 WOODED ACRES SUITE 701 WACO TX 76710 746054628 501(C)(3) 13450 975 FMV HOUSING SUPPORT OF THE GREATER WACO COMMUNITY EDUCATION ALLIANCE AND SPONSORSHIP OF ANNUAL EDUCATION SUMMIT FOR THE PURPOSE OF INFORMING, INSPIRING AND ENGAGING THE GREATER WACO COMMUNITY, INDIVIDUAL CITIZENS AND ORGANIZATIONS IN ALIGNING AREA RESOURCES THAT SUPPORT EXCELLENCE IN EDUCATION TO ENSURE STUDENTS SUCCEED. ALSO, PROVIDE A SPONSORSHIP, SCHOLARSHIP, AND SUPPORT TO THE "POVERTY IN WACO" INITIATIVES. FUZZY FRIENDS RESCUE PO BOX 2028 WACO TX 76702 752699210 501(C)(3) 6000 SPONSORSHIP AMERICAN HEART ASSOCIATION INC 7272 GREENVILLE AVENUE DALLAS TX 75231 135613797 501(C)(3) 6000 SPONSORSHIP GEORGETOWN UNIVERSITY 37TH AND O STREETS NW WASHINGTON DC 20057 530196603 501(C)(3) 463333 CONTRIBUTION TO THE RELIGIOUS FREEDOM PROJECT 12 2 SUBCONTRACT - RESEARCH 1 56036 SCHOLARSHIPS AND FELLOWSHIPS 13461 226554358 1259075 FMV BOOKS AND ON-CAMPUS ROOM AND BOARD RESEARCH GRANTS 54 272724 STUDENT AWARDS 234 159726 TRAVEL GRANTS 264 176351 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 BOARD AND EXECUTIVE AFFAIRS AND CHIEF COMPLIANCE OFFICER. THE CONTRIBUTION MUST SUPPORT THE UNIVERSITY'S INTEREST AND BE CONSISTENT WITH THE UNIVERSITY'S CORE VALUES. Schedule I, Part II, Column H, Purpose of grant or assistance TEXAS ASSOCIATION OF COMMUNITY HEALTH CENTERS, INC., 74-2308695:RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS.;TEXAS IMPACT, 74-1902234:RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS.;WACO FOUNDATION, 74-6054628:SUPPORT OF THE GREATER WACO COMMUNITY EDUCATION ALLIANCE AND SPONSORSHIP OF ANNUAL EDUCATION SUMMIT FOR THE PURPOSE OF INFORMING, INSPIRING AND ENGAGING THE GREATER WACO COMMUNITY, INDIVIDUAL CITIZENS AND ORGANIZATIONS IN ALIGNING AREA RESOURCES THAT SUPPORT EXCELLENCE IN EDUCATION TO ENSURE STUDENTS SUCCEED. ALSO, PROVIDE A SPONSORSHIP, SCHOLARSHIP, AND SUPPORT TO THE "POVERTY IN WACO" INITIATIVES.; X X X X X X false true X X X X X false true false false false false false true true true PATTIE ORR VICE PRESIDENT FOR INFORMATION TECHNOLOGY & DEAN OF UNIVERSITY LIBRARIES 249491 0 0 0 522 0 27540 0 18087 0 295640 0 0 0 KENNETH L HALL SENIOR VICE PRESIDENT FOR UNIVERSITY DEVELOPMENT AND STRATEGIC INITIATIVES 288354 0 0 0 39274 0 0 0 63358 0 390986 0 0 0 KIM MULKEY HEAD WOMEN'S BASKETBALL COACH 1587324 0 164500 0 153951 0 27540 0 12165 0 1945480 0 0 0 LEE NORDT DEAN OF ARTS & SCIENCES 231047 0 0 0 0 0 25560 0 46226 0 302833 0 0 0 KARLA LEEPER VICE PRESIDENT FOR BOARD AND EXECUTIVE AFFAIRS & CHIEF COMPLIANCE OFFICER 208079 0 0 0 606 0 23002 0 13522 0 245209 0 0 0 PHIL BENNETT ASSISTANT FOOTBALL COACH 786060 0 130830 0 19285 0 27540 0 16700 0 980415 0 0 0 ELIZABETH DAVIS EXECUTIVE VICE PRESIDENT & PROVOST 337224 0 0 0 17842 0 27540 0 1182 0 383788 0 0 0 KENNETH STARR PRESIDENT AND CHANCELLOR 611654 0 150000 0 27343 0 112540 0 31186 0 932723 0 0 0 KEVIN JACKSON VICE PRESIDENT FOR STUDENT LIFE 210854 0 0 0 438 0 23509 0 17915 0 252716 0 0 0 CHARLES BECKENHAUER GENERAL COUNSEL & SECRETARY 263300 0 0 0 792 0 27540 0 13703 0 305335 0 0 0 PHILIP MONTGOMERY ASSISTANT FOOTBALL COACH 502710 0 84000 0 17335 0 27540 0 16700 0 648285 0 0 0 TOMMYE LOU DAVIS VICE PRESIDENT FOR CONSTITUENT ENGAGEMENT 197007 0 0 0 1530 0 21947 0 14813 0 235297 0 0 0 ARTHUR BRILES HEAD FOOTBALL COACH 3632181 0 525000 0 37834 0 27540 0 13518 0 4236073 0 0 0 ROY BRIAN WEBB VICE PRESIDENT & CHIEF INVESTMENT OFFICER 387501 0 0 0 17500 0 27540 0 16633 0 449174 0 0 0 JOHN BARRY VICE PRESIDENT FOR MARKETING AND COMMUNICATIONS & CHIEF MARKETING OFFICER 280405 0 0 0 342 0 27540 0 21919 0 330206 0 0 0 DAVID GARLAND INTERIM PROVOST 104964 0 0 0 17500 0 21002 0 32318 0 175784 0 0 0 TRUELL HYDE SECRETARY AND MANAGER OF WACO RESEARCH PARK PROPERTY, LLC - FORMER KEY EMPLOYEE 216190 0 0 0 0 0 23657 0 25600 0 265447 0 0 0 BOB C SPENCE ASSOCIATE VICE PRESIDENT FOR FINANCIAL SERVICES & TREASURER/ASSISTANT SECRETARY 212593 0 0 0 3825 0 24093 0 15979 0 256490 0 0 0 REAGAN RAMSOWER SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER 316490 0 0 0 18616 0 27540 0 13009 0 375655 0 0 0 IAN MCCAW VICE PRESIDENT & ATHLETIC DIRECTOR 451876 0 76250 0 26980 0 27540 0 28905 0 611551 0 0 0 JOHN WHELAN VICE PRESIDENT FOR HUMAN RESOURCES 208383 0 0 0 0 0 23383 0 19058 0 250824 0 0 0 BRIAN NICHOLSON VICE PRESIDENT FOR FACILITIES AND OPERATIONS 202274 0 0 0 0 0 22453 0 16538 0 241265 0 0 0 SCOTT DREW HEAD MEN'S BASKETBALL COACH 2282336 0 61000 0 114915 0 27540 0 16700 0 2502491 0 0 0 Schedule J, Part I, Line 1a, First-class or charter travel FIRST-CLASS OR CHARTER TRAVEL - A FEW 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. A CHARTER FLIGHT WAS USED TO TRANSPORT TWO REGENTS, VICE PRESIDENT & ATHLETIC DIRECTOR, AND OTHER ATHLETIC DEPARTMENT PERSONNEL TO SERVE AS THE BAYLOR DELEGATION ATTENDING THE FUNERAL OF THE HEAD FOOTBALL COACH'S BROTHER. THE PRESIDENT AND CHANCELLOR, VICE PRESIDENT FOR CONSTITUENT ENGAGEMENT, SENIOR VICE PRESIDENT FOR UNIVERSITY DEVELOPMENT AND STRATEGIC INITIATIVES, AND VICE PRESIDENT & ATHLETIC DIRECTOR USED THE BAYLOR PROVIDED PLANE OR CHARTER FLIGHT TO CONDUCT UNIVERSITY BUSINESS, SUCH AS ATTENDING MEETINGS/CONFERENCES/BAYLOR ATHLETIC EVENTS, SPEAKING ENGAGEMENTS, DONOR CULTIVATION EVENTS, OR FUNDRAISING EVENTS. CERTAIN HIGHLY COMPENSATED EMPLOYEES TRAVELED ON CHARTER FLIGHTS WITH THEIR RESPECTIVE ATHLETIC TEAMS TO ATTEND ATHLETIC EVENTS. THE BAYLOR PROVIDED PLANE WAS USED BY HIGHLY COMPENSATED EMPLOYEES FOR STUDENT ATHLETIC RECRUITING PURPOSES, ATTENDING MEDIA EVENTS, ATTENDING DONOR RELATED ACTIVITIES AND EVENTS, OR ATTENDING 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 FOUR FLIGHTS DUE TO THE DURATION OF FLIGHTS AND/OR NEED FOR REST AND RECUPERATION FOLLOWING A DEMANDING BUSINESS TRAVEL SCHEDULE. THESE FLIGHTS WERE APPROVED BY THE VICE PRESIDENT FOR HUMAN RESOURCES OR VICE PRESIDENT FOR BOARD AND EXECUTIVE AFFAIRS & CHIEF COMPLIANCE OFFICER. TRAVEL BY THE PRESIDENT AND CHANCELLOR WAS ALSO REVIEWED BY THE REGENTS, AUDIT AND COMPLIANCE COMMITTEE. Schedule J, Part I, Line 1a, Travel for companions 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 TAX INDEMNIFICATION AND GROSS-UP PAYMENTS - THE RENTAL FEE CHARGED BY THE UNIVERSITY FOR FACILITIES USED BY TWO HIGHLY COMPENSATED COACHES FOR THEIR SUMMER CAMPS WAS INCLUDED AS ADDITIONAL TAXABLE COMPENSATION TO THE COACHES. THESE COACHES RECEIVED SUPPLEMENTAL COMPENSATION TO COVER THE ADDITIONAL TAXES OWED. THE FULL AMOUNT WAS 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 HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - THE INTERIM PROVOST AND SENIOR VICE PRESIDENT FOR DEVELOPMENT AND STRATEGIC INITIATIVES 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 ALSO PROVIDED THE SENIOR VICE PRESIDENT FOR DEVELOPMENT AND STRATEGIC INITIATIVES WITH ADDITIONAL HOUSING AND REPORTED IT AS TAXABLE INCOME. BAYLOR PROVIDED THE 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 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 PERSONAL SERVICES - BAYLOR PROVIDED HOUSEKEEPING SERVICES FOR THE UNIVERSITY-PROVIDED HOUSE FOR THE PRESIDENT AND CHANCELLOR. THE PORTION OF THE HOUSEKEEPING EXPENSES USED FOR PERSONAL PURPOSES WERE INCLUDED AS TAXABLE INCOME TO THE 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, TRAVEL FOR COMPANIONS, AND CLUB MEMBERSHIPS. THE BAYLOR AIRCRAFT POLICY IS 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. 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 4b, Supplemental nonqualified retirement plan THE PRESIDENT AND CHANCELLOR PARTICIPATED IN A NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PRESIDENT AND CHANCELLOR RECEIVED AN ACCRUED BENEFIT OF $85,000 DURING 2013. THE ACCRUED DEFERRED COMPENSATION SHALL VEST ON THE EARLIER OF DEATH, PERMANENT DISABILITY, OR MAY 31, 2015 IF HE IS STILL EMPLOYED AT BAYLOR. Schedule J, Part I, Line 7, Non-fixed payments BAYLOR UNIVERSITY'S BOARD OF REGENTS AWARDED THE PRESIDENT AND CHANCELLOR A PERFORMANCE BONUS IN 2013. TWO HIGHLY COMPENSATED FOOTBALL COACHES RECEIVED SMALL SUPPLEMENTAL PAYMENTS FOR WORK PERFORMED AT UNIVERSITY SUMMER FOOTBALL CAMPS. 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 THE PRESIDENT AND CHANCELLOR IS SUBJECT TO THE INITIAL CONTRACT EXCEPTION. THE PRESIDENT AND CHANCELLOR WAS NOT A DISQUALIFIED PERSON IMMEDIATELY PRIOR TO ENTERING INTO THE INITIAL CONTRACT. 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 91775000 0 271184726 0 0 0 1042721 72544 3665000 0 266404461 0 true false true true B 8750000 0 110202352 0 0 0 1183277 0 0 0 109019075 0 true false true true C 0 0 129621429 0 6025765 0 1070499 0 0 122057138 0 468027 2014 false false false true A false false true true true true 0.00870 0.00000 0.00870 false false true B false true true true true true 0.00750 0.00000 0.00750 false false true C false false true true false 0.00000 0.00000 0.00000 false false true A false false false true true true BARCLAYS BANK LLP 22.5 false false false false false true B false true false true false false false false false false false true C false true false true false false 0.0 false 0.0 false true A true B true C true SCHEDULE K, PART II, LINE 1, COLUMN B $8,750,000 OF THE SERIES 2011 BONDS REACHED MATURITY. 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 $12,225,000 OF THE SERIES 2008A BONDS THAT REACHED MATURITY. SCHEDULE K, PART II, LINE 3, COLUMN A, B, & C THE TOTAL PROCEEDS EXCEEDS THE ISSUE PRICE BY THE INVESTMENT EARNINGS EARNED THROUGH 5/31/2014. SCHEDULE K, PART II, LINE 9, COLUMN A THE AMOUNT REPORTED IS SWAP TERMINATION FEES. 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 II, LINE 11, COLUMN A THE AMOUNT WAS USED TO REFUND A PRIOR ISSUE. 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 IV, LINE 2C, COLUMNS A, B, & C COLUMN A: THE FINAL REBATE CALCULATION WAS COMPLETED AS OF 1/31/2009, WITH NO REBATE DUE. COLUMN B: THE FINAL REBATE CALCULATION WAS COMPLETED AS OF 9/30/2011, WITH NO REBATE DUE. COLUMN C: EVEN THOUGH THE SERIES 2012 ISSUE IS WITHIN THE FIRST FIVE YEAR PERIOD, AN INTERMEDIATE CALCULATION WAS COMPLETED AS OF 5/31/2014. 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 $112,000,000 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. THESE PROCEDURES WERE REVIEWED AND UPDATED DURING THE CURRENT YEAR. NOT REQUIRED NOT REQUIRED 54000 MERIT SCHOLARSHIPS EDUCATIONAL SUPPORT NOT REQUIRED NOT REQUIRED 9185 NEED BASED SCHOLARSHIPS EDUCATIONAL SUPPORT NOT REQUIRED NOT REQUIRED 29516 TUITION ASSISTANTSHIPS EDUCATIONAL SUPPORT CHARLES DAVIS SPOUSE OF OFFICER ELIZABETH DAVIS 198405 EMPLOYMENT false MICHAEL BARRY SON OF OFFICER JOHN BARRY 31859 EMPLOYMENT false GREG HAMERLY SON-IN-LAW OF OFFICER PATTIE ORR 129965 EMPLOYMENT false IVY HAMERLY DAUGHTER OF OFFICER PATTIE ORR 54382 EMPLOYMENT false DIANA GARLAND SPOUSE OF FORMER INTERIM PRESIDENT DAVID GARLAND 168165 EMPLOYMENT false JANA HIXSON DAUGHTER OF REGENT MILTON HIXSON 62966 EMPLOYMENT false WASHINGTON PARTNERS LTD SON OF REGENT CLIFTON ROBINSON IS OFFICER 557456 PARTNERSHIP LEASES BUILDING SPACE TO BAYLOR UNIVERSITY false CLARK ELLISTON SON OF REGENT GARY ELLISTON 32655 EMPLOYMENT false LOCKE LORD LLP REGENT JERRY CLEMENTS IS A PARTNER 128028 LEGAL SERVICES PROVIDED TO BAYLOR UNIVERSITY false JOHN CLEAVELIN SPOUSE OF OFFICER KARLA LEEPER 108452 INDEPENDENT CONTRACTOR false X 9 9 X 27152 OPINIONS OF EXPERTS AND INVOICE X 275 MARKET VALUE X 111 13821396 AVERAGE OF HIGH & LOW MARKET X 1 50002 SELLING COST X 1 880000 OPINIONS OF EXPERTS X 2 119500 OPINIONS OF EXPERTS X 8 108912 OPINIONS OF EXPERTS X 3 6068 MARKET VALUE X FURNITURE & EQUIPMENT 4 41002 MARKET VALUE X HORSES AND HORSE WEAR 5 222001 OPINIONS OF EXPERTS X FOOTBALL TICKETS 3 960 MARKET VALUE X SUPPLIES 2 15849 MARKET VALUE X FUNDRAISER ITEMS 3 5947 MARKET VALUE X GIFT CERTIFICATE 1 2000 COST X UNREIMBURSED EXPENSES 1 473 RECEIPTS X COFFEE URN 1 80 MARKET VALUE X PICTURE FRAME 1 25 MARKET VALUE X FOUNDRY COKE 1 1 9 false true true SCHEDULE M, PART I, 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 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." SCHEDULE M, PART I, LINE 33, EXPLANATION OF REVENUES NOT REPORTED SOME ITEMS INCLUDED IN SCHEDULE M WERE VALUED AT $1. 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, column (b), Line 1, Number of contributions or items contributed. Schedule M, part I, column (b), Line 4, Number of contributions or items contributed. 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 19,695 1098-T FORMS, 798 1098-E FORMS, 1,387 1099-MISC FORMS, 7 1099-K FORMS, 4 1099-R FORMS, AND 1 1099-S FORM. Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons DARY STONE AND RAMIRO PENA - BUSINESS RELATIONSHIP, RICHARD WILLIS AND RAMIRO PENA - BUSINESS RELATIONSHIP Form 990, Part VI, Sec A, 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, Sec A, 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, Sec B, Line 10b, Monitoring compliance of local unit's activities THE TWO DISREGARDED ENTITIES ARE GRANTOR TYPE TRUSTS WHICH PROVIDE SCHOLARSHIPS TO STUDENTS OF THE UNIVERSITY. BECAUSE OF THE LIMITED ROLE OF THESE ENTITIES, BAYLOR DID NOT DEVELOP ANY WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF THESE ENTITIES. Form 990, Part VI, Sec B, 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, 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 AS FILED WAS PROVIDED TO ALL REGENTS PRIOR TO THE FILING OF THE FORM 990. FORM 990, PART VI, LINE 12A, PART VI, LINES 12-15 BAYLOR UNIVERSITY'S POLICIES DETAILED IN LINES 12-15 DO NOT APPLY DIRECTLY TO ITS DISREGARDED ENTITIES. Form 990, Part VI, Sec B, 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 DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS 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 DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS REVIEWS ALL COMPLETED CONFLICT DISCLOSURE FORMS AND CONSULTS WITH THE PRESIDENT & CHANCELLOR, GENERAL COUNSEL, SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER, VICE PRESIDENT FOR HUMAN RESOURCES, AND OTHER UNIVERSITY ADMINISTRATORS, IF NECESSARY. A FINAL REPORT OF ALL POTENTIAL CONFLICTS WHICH INCLUDES THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' 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 DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS 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 DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' 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 DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS AND THE EXECUTIVE VICE PRESIDENT AND PROVOST REVIEW ALL COMPLETED CONFLICT DISCLOSURE FORMS AND CONSULT WITH THE PRESIDENT & CHANCELLOR, GENERAL COUNSEL, VICE PRESIDENT FOR HUMAN RESOURCES, AND OTHER UNIVERSITY ADMINISTRATORS , IF NECESSARY. SHOULD THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS 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 DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' OPINION AS TO WHETHER A CONFLICT EXISTS IS PROVIDED TO THE REGENT AUDIT & COMPLIANCE COMMITTEE. FACULTY AND STAFF 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, Sec B, 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 2013-2014. Form 990, Part VI, Sec B, 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, FORM 990S, 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 2013-2014. FORM 990, PART VI, LINE 16B, JOINT VENTURE POLICY OR PROCEDURE BAYLOR HAS NOT FORMALLY ADOPTED A WRITTEN POLICY OR PROCEDURE REGARDING JOINT VENTURES. THERE WERE TWO JOINT VENTURE INVESTMENTS THAT TRIGGERED THE "YES" RESPONSE TO PART VI, LINE 16A. ONE WAS GIFTED TO BAYLOR BY A BENEFACTOR AND PRODUCES AN IMMATERIAL AMOUNT OF INCOME TO THE UNIVERSITY. THE SECOND VENTURE INVOLVES THE UNIVERSITY TAKING A VERY SMALL EQUITY INTEREST IN A START-UP COMPANY IN WHICH THE UNIVERSITY HAS THE PATENT RIGHTS AND LICENSED OUT THESE RIGHTS IN RETURN FOR A ROYALTY PAYMENT. IN GENERAL, BAYLOR WILL NOT ENTER INTO A JOINT VENTURE OR INVESTMENT AGREEMENT UNLESS (1) THE UNIVERSITY AT ALL TIMES RETAINS CONTROL OVER THE VENTURE SUFFICIENT TO ENSURE THAT THE PARTNERSHIP FURTHERS THE EXEMPT PURPOSE OF THE UNIVERSITY; (2) IN ANY PARTNERSHIP IN WHICH THE UNIVERSITY IS A PARTNER, ACHIEVEMENT OF EXEMPT PURPOSES IS PRIORITIZED OVER MAXIMIZATION OF PROFITS FOR THE PARTNERS; (3) THE PARTNERSHIP DOES NOT ENGAGE IN ANY ACTIVITIES THAT WOULD JEOPARDIZE THE UNIVERSITY'S EXEMPTION OR REPUTATION; AND (4) ALL CONTRACTS ENTERED INTO BY THE PARTNERSHIP WITH THE UNIVERSITY MUST BE AT ARM'S-LENGTH, WITH PRICES SET AT FAIR MARKET VALUE. Form 990, Part VI, Sec C, Line 19, Required documents available to the public BAYLOR'S FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICIES FOR FACULTY AND OFFICERS, ADMINISTRATIVE EMPLOYEES, AND OTHER EMPLOYEES ARE POSTED ON BAYLOR'S WEBSITE. THE UNIVERSITY'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY FOR REGENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B), AVERAGE HOURS PER WEEK FORMER OFFICER AND KEY EMPLOYEES HAVE AVERAGE HOURS REPORTED BECAUSE THESE INDIVIDUALS REMAIN EMPLOYEES OF THE UNIVERSITY BUT NOT IN THE ROLE AS AN OFFICER OR KEY EMPLOYEE. 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. Compensation from an unrelated organization or individual, Form 990, Part VII, Section A, Line 5 NAME - KIM MULKEY, COMPENSATION FROM UNRELATED ORGANIZATION - 53,601, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL, COMPENSATION AND BONUS;NAME - PHIL BENNETT, COMPENSATION FROM UNRELATED ORGANIZATION - 1,125, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - PHILIP MONTGOMERY, COMPENSATION FROM UNRELATED ORGANIZATION - 1,125, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - ARTHUR BRILES, COMPENSATION FROM UNRELATED ORGANIZATION - 2,500, NAME OF UNRELATED ORGANIZATION - NIKE , TYPE OF COMPENSATION - APPAREL;NAME - SCOTT DREW, COMPENSATION FROM UNRELATED ORGANIZATION - 263, NAME OF UNRELATED ORGANIZATION - CHAMPIONSHIP PRODUCTIONS, TYPE OF COMPENSATION - COACHING VIDEO; Form 990 , Part XI, Line 9, Other changes in net assets or fund balances GAIN ON INTEREST RATE SWAP - 909175; PRESENT VALUE ADJUSTMENT TO ANNUITIES PAYABLE - 3071345; FACILITIES & ADMIN COST ALLOCATION ADJUSTMENT - 2123581; ADJUSTMENT FOR FUNDRAISING REVENUE/EXPENSE CROSSOVER - 26457; CHANGE IN POSTRETIREMENT BENEFIT ADJUSTMENT - 1499258; MISCELLANEOUS RECLASS - 2937037; TICKET ELIMINATION - 990396; Compensation from an unrelated organization or individual, Schedule J, Part II NAME - KIM MULKEY, COMPENSATION FROM UNRELATED ORGANIZATION - 53,601, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL, COMPENSATION AND BONUS;NAME - PHIL BENNETT, COMPENSATION FROM UNRELATED ORGANIZATION - 1,125, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - PHILIP MONTGOMERY, COMPENSATION FROM UNRELATED ORGANIZATION - 1,125, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - ARTHUR BRILES, COMPENSATION FROM UNRELATED ORGANIZATION - 2,500, NAME OF UNRELATED ORGANIZATION - NIKE , TYPE OF COMPENSATION - APPAREL;NAME - SCOTT DREW, COMPENSATION FROM UNRELATED ORGANIZATION - 263, NAME OF UNRELATED ORGANIZATION - CHAMPIONSHIP PRODUCTIONS, TYPE OF COMPENSATION - COACHING VIDEO; Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FURNITURE & EQUIPMENT : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=HORSES AND HORSE WEAR : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOOTBALL TICKETS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=SUPPLIES : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FUNDRAISER ITEMS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=GIFT CERTIFICATE : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=UNREIMBURSED EXPENSES : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=COFFEE URN : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=PICTURE FRAME : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOUNDRY COKE : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FURNITURE & EQUIPMENT : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=HORSES AND HORSE WEAR : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOOTBALL TICKETS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=SUPPLIES : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FUNDRAISER ITEMS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=GIFT CERTIFICATE : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=UNREIMBURSED EXPENSES : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=COFFEE URN : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=PICTURE FRAME : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOUNDRY COKE : 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 65792 1233695 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 354481 BAYLOR UNIVERSITY BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 PO BOX 97296 WACO TX 76798 742674611 PROVIDE AND PROMOTE QUALITY EDUCATIONAL PROGRAMMING TX 501(C)(3) 7 BAYLOR UNIVERSITY true BAYLOR UNIVERSITY WOMEN'S COUNCIL OF DALLAS INC 700 N PEARL STREET SUITE 1100 DALLAS TX 75201 752236939 SCHOLARSHIP FUNDRAISING TX 501(C)(3) 11 - Type II NA false FB KIRCHNER SCHOLARSHIP FUND #6886 FROST NATIONAL BANK PO BOX 2950 SAN ANTONIO TX 78299 742646348 PROVISION OF SCHOLARSHIPS TX 501(C)(3) 11 - Type III - NFI BAYLOR UNIVERSITY true BRYAN NICHOLS SCHOLARSHIPS TRUST 332 118 S HOUSTON AVENUE CAMERON TX 765203932 746438292 PROVISION OF SCHOLARSHIPS TX 501(C)(3) N/A 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) 11 - Type I NA false BAYLOR BEAR FOUNDATION ONE BEAR PLACE 97108 WACO TX 767987108 752172398 SUPPORT OF BAYLOR UNIVERSITY ATHLETICS TX 501(C)(3) 9 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) 11 - 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) 11 - 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 TX 501(C)(3) 11 - Type I NA false THE MARRS MCLEAN TRUST #4876-01 PO BOX 2950 SAN ANTONIO TX 78299 746342783 TRUST SUPPORTS BAYLOR UNIVERSITY AND OTHER COLLEGES TX 501(C)(3) 11 - Type III - NFI NA false CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK ONE BEAR PLACE 97043 WACO TX 767987043 273848177 HOLDING COMPANY TX 501(C)(2) N/A BAYLOR UNIVERSITY true CHARITABLE REMAINDER TRUSTS (51) CHARITABLE TRUST - SUPPORT TX NA TRUST true CHARITABLE LEAD TRUSTS (4) CHARITABLE TRUST - SUPPORT TX NA TRUST true POOLED INCOME FUND (1) CHARITABLE TRUST - SUPPORT TX NA TRUST true CHARITABLE REMAINDER TRUSTS (18) CHARITABLE TRUST - SUPPORT TX NA TRUST CHARITABLE LEAD TRUST (1) CHARITABLE TRUST - SUPPORT FL NA TRUST true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT CA NA TRUST CHARITABLE REMAINDER TRUSTS (2) 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 TN NA TRUST true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT OR 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-34 B 263326 CASH CONTRIBUTIONS BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 L 239305 COST BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 M 122156 COST BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 N 76251 ESTIMATED FAIR MARKET VALUE FB KIRCHNER SCHOLARSHIP FUND #6886 A 15019 CASH BRYAN NICHOLS SCHOLARSHIP TRUST 332 A 5184 CASH KOKERNOT TRUST A 306527 CASH POOLED INCOME FUND A 2730 CASH CHARITABLE LEAD TRUST (5) C 1001572 CASH