ABILENE CHRISTIAN UNIVERSITY: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: ABILENE CHRISTIAN UNIVERSITY (EIN 75-0851900)
Tax period: 2013-06-01 to 2014-05-31
Filed: 2015-01-13
IRS object ID: 201530139349300403
Schema version: 2013v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule K
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-01-13T06:14:50-08:00	ReturnTs
Tax Period End	2014-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Davis Kinard & Co PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 Pine St Ste 600	AddressLine1
City	Abilene	City
State	TX	State
ZIP Code	79601	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	750851900	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Abilene Christian University	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	ABIL	BusinessNameControlTxt
Phone	3256742000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ACU Box 29120	AddressLine1
City	Abilene	City
State	TX	State
ZIP Code	79699	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Steven Holley	PersonNm
Person Title	CFO	PersonTitleTxt
Signature	2015-01-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Joe Melson CPA	PreparerPersonNm
PTIN	P00158111	PTIN
Phone	3256724000	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$280,037,073	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.acu.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1906	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	ACU is a national leader in Christian higher education, and the mission is to educate students for Christian service and leadership throughout the world. ACU is a vibrant, innovative, Christ-centered community that engages students in authentic spiritual and intellectual growth, equipping them to make a real difference in the world.	ActivityOrMissionDesc
Voting Members Governing Body	31	VotingMembersGoverningBodyCnt
Voting Members Independent	29	VotingMembersIndependentCnt
Total Employee	2696	TotalEmployeeCnt
Total Gross UBI	$874,851	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$73,974	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$33,491,147	PYContributionsGrantsAmt
CY Contributions Grants	$60,858,196	CYContributionsGrantsAmt
PY Program Service Revenue	$115,223,906	PYProgramServiceRevenueAmt
CY Program Service Revenue	$127,672,504	CYProgramServiceRevenueAmt
PY Investment Income	$16,677,030	PYInvestmentIncomeAmt
CY Investment Income	$23,354,358	CYInvestmentIncomeAmt
PY Other Revenue	$8,678,702	PYOtherRevenueAmt
CY Other Revenue	$11,913,458	CYOtherRevenueAmt
PY Total Revenue	$174,070,785	PYTotalRevenueAmt
CY Total Revenue	$223,798,516	CYTotalRevenueAmt
PY Grants And Similar Paid	$39,869,483	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$48,026,759	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$62,509,725	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$61,843,334	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$277,185	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$20,637	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$2,895,196	CYTotalFundraisingExpenseAmt
PY Other Expenses	$46,037,034	PYOtherExpensesAmt
CY Other Expenses	$53,649,277	CYOtherExpensesAmt
PY Total Expenses	$148,693,427	PYTotalExpensesAmt
CY Total Expenses	$163,540,007	CYTotalExpensesAmt
PY Revenues Less Expenses	$25,377,358	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$60,258,509	CYRevenuesLessExpensesAmt
Total Assets BOY	$501,950,692	TotalAssetsBOYAmt
Total Assets EOY	$579,651,882	TotalAssetsEOYAmt
Total Liabilities BOY	$120,004,201	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$122,443,109	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$381,946,491	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$457,208,773	NetAssetsOrFundBalancesEOYAmt
Mission	ACU is a national leader in Christian higher education, and the mission is to educate students for Christian service and leadership throughout the world. ACU is a vibrant, innovative, Christ-centered community that engages students in authentic spiritual and intellectual growth, equipping them to make a real difference in the world.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$102,230,653	ExpenseAmt
Grant	$48,026,759	GrantAmt
Revenue	$107,879,267	RevenueAmt
Desc	Abilene Christian University is a higher education institution which serves approximately 4,300 graduate and undergraduate students. In addition to educating the students, the university offers on-campus and off-campus housing, on-campus food service, athletic programs and assistance with student aid. ACU also operates programs to foster relationships with alumni of the University.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$16,629,015	ExpenseAmt
Revenue	$17,367,957	RevenueAmt
Desc	Auxiliary Enterprises integrate living, learning, and faith, whereby students learn to live lives of Christian service and leadership throughout the world. It combines what students learn in the classroom with practical application that will prepare them for real-world experiences.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$3,380,848	ExpenseAmt
Revenue	$3,531,082	RevenueAmt
Desc	Education services includes academic counseling and testing services, health services, and study abroad activities that are all designed to enhance a student's learning experience and the overall quality of a student's education.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$122,240,516	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	Yes (true)	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	Yes (true)	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	Yes (true)	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	542	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	2696	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	UK	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	31	GoverningBodyVotingMembersCnt
Independent Voting Member	29	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (true)	WrittenPolicyOrProcedureInd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Steven Holley	PersonNm
Phone	3256742539	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ACU Box 29120	AddressLine1
City	Abilene	City
State	TX	State
ZIP Code	79699	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (50 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Abelardo Alvarez Jr
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
April Anthony
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Tod Brown
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Lance Barrow
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Cynthia Brown
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Ralph Draper
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Jack Griggs
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Belinda Harmon
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Billy Curl
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Sharron Drury
Trustee	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Kyle Hammond
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Carole Phillips
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
James Porter
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Heriberto Guerra Jr
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Jeffrey Knight
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Mark Duncum
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Steven Mack
Trustee	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Wayne Massey
Trustee	0.00	0.00	Yes (X)	$0	$0	$0
James Orr
Trustee	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Barry Packer
Trustee	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
John Petty II
Trustee	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Eddie Sharp Jr
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Gary Skidmore
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Steven Smith
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Charles Onstead
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
David Flow
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Alan Rich
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Rick Wessel
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Rick Atchley
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Bill Minick
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Marelyn Shedd
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Suzanne Allmon
Snr Advsr -Pres	40.00	0.00		$101,894	$0	$19,527	Yes (X)
Allison Garrett
Executive VP	40.00	0.00		$194,123	$0	$30,942	Yes (X)
Robert Rhodes
Provost	40.00	0.00		$181,813	$0	$30,810	Yes (X)
Kevin Roberts
VP Plng and Ops	40.00	0.00		$123,913	$0	$24,873	Yes (X)
Jared Mosley
Director, Athle	40.00	0.00		$120,513	$0	$27,471	Yes (X)
Royce Money
Chancellor	40.00	0.00		$133,857	$0	$80,874	Yes (X)
Gary McCaleb
VP University	40.00	0.00		$148,292	$0	$24,323	Yes (X)
Philip Schubert
President	40.00	0.00		$257,105	$0	$109,573	Yes (X)
Slade Sullivan
General Counsel	40.00	0.00		$155,691	$0	$27,761	Yes (X)
Steven Holley
CFO	40.00	0.00		$106,031	$0	$12,975	Yes (X)
Jack Rich
President - ACIMCO	0.00	40.00		$0	$342,511	$36,978		Yes (X)
Richard Lytle
Dean-COBA	40.00	0.00		$146,407	$0	$29,605			Yes (X)
Phil Boone
VP - Advancement	40.00	0.00		$149,412	$0	$26,368			Yes (X)
John Weaver
Dean - Library	40.00	0.00		$149,776	$0	$27,458			Yes (X)
Dan Garrett
ACU Foundation Pre	40.00	0.00		$139,543	$0	$20,774			Yes (X)
Kent Rideout
Director, Invst Sv	40.00	0.00		$0	$164,814	$23,830			Yes (X)
Kelly Young
Former CFO	0.00	40.00		$0	$122,010	$50,808				Yes (X)
BILLIE CURREY
FORMER VICE PRESIDENT	40.00	0.00		$97,828	$0	$17,015				Yes (X)
GREG STRAUGHN
FORMER PROVOST	0.00	0.00		$129,158	$0	$10,068				Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,335,356	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$629,335	TotReportableCompRltdOrgAmt
Total Other Compensation	$632,033	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	15	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt	Address Line1ContractorAddress/ForeignAddress/AddressLine1	Province Or StateContractorAddress/ForeignAddress/ProvinceOrState	CountryContractorAddress/ForeignAddress/Country	Postal CodeContractorAddress/ForeignAddress/PostalCode
WFF Facility Services
ACU Box 28251	Abilene	TX	796998251	Housekeeping	$1,560,595
Aramark Corporation
1101 Market St	Philadelphia	PA	19107	Food Services	$5,729,790
Burns & McDonnell Engineering
9400 Ward Parkway	Kansas City	MO	64114	Engineering Services	$2,846,662
Embanet ULC
				Educational Services	$2,455,526	105 Gordon Baker Road	Ontario	CA	M2H 3P8
Bontke Brothers Contruction
PO BOX 2896	Abilene	TX	79604	Construction	$878,718

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	25	CntrctRcvdGreaterThan100KCnt
Related Organizations	$1,554,095	RelatedOrganizationsAmt
Government Grants	$5,468,580	GovernmentGrantsAmt
All Other Contributions	$53,835,521	AllOtherContributionsAmt
Noncash Contributions	$14,255,122	NoncashContributionsAmt
Total Contributions	$60,858,196	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Tuition and Fees	611710	$106,773,465	$106,773,465
Auxiliary Enterprises	611710	$17,367,957	$17,367,957
Education Services	611710	$3,531,082	$3,530,962	$120

Field	Value	IRS element (for citing)
Total Program Service Revenue	$127,672,504	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,176,963	TotalRevenueColumnAmt
Unrelated Business Revenue	$37,121	UnrelatedBusinessRevenueAmt
Exclusion	$9,139,842	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,224,809	TotalRevenueColumnAmt
Exclusion	$8,224,809	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$771,904	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$771,904	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$771,904	TotalRevenueColumnAmt
Unrelated Business Revenue	$107,020	UnrelatedBusinessRevenueAmt
Exclusion	$664,884	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$66,262,513	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$52,085,118	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$14,177,395	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,177,395	TotalRevenueColumnAmt
Unrelated Business Revenue	$9,923	UnrelatedBusinessRevenueAmt
Exclusion	$14,167,472	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$5,964,382	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$4,153,439	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,810,943	TotalRevenueColumnAmt
Unrelated Business Revenue	$720,667	UnrelatedBusinessRevenueAmt
Exclusion	$1,090,276	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Other Income	Desc
Business	611710	BusinessCd
Total Revenue Column	$1,105,802	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,105,802	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,105,802	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$223,798,516	TotalRevenueColumnAmt
Related Or Exempt Func Income	$128,778,186	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$874,851	UnrelatedBusinessRevenueAmt
Exclusion	$33,287,283	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$294,553	TotalAmt
Program Services	$294,553	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$47,732,206	TotalAmt
Program Services	$47,732,206	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,030,557	TotalAmt
Program Services	$467,028	ProgramServicesAmt
Management And General	$1,096,501	ManagementAndGeneralAmt
Fundraising	$467,028	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$45,766,032	TotalAmt
Program Services	$34,782,184	ProgramServicesAmt
Management And General	$9,610,867	ManagementAndGeneralAmt
Fundraising	$1,372,981	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,845,900	TotalAmt
Program Services	$2,076,788	ProgramServicesAmt
Management And General	$651,246	ManagementAndGeneralAmt
Fundraising	$117,866	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$7,999,586	TotalAmt
Program Services	$5,981,835	ProgramServicesAmt
Management And General	$1,765,532	ManagementAndGeneralAmt
Fundraising	$252,219	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,201,259	TotalAmt
Program Services	$2,350,628	ProgramServicesAmt
Management And General	$723,526	ManagementAndGeneralAmt
Fundraising	$127,105	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$23,745	TotalAmt
Program Services	$14,152	ProgramServicesAmt
Management And General	$9,593	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$98,214	TotalAmt
Management And General	$98,214	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$20,637	TotalAmt
Fundraising	$20,637	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,238,421	TotalAmt
Management And General	$1,238,421	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,020,115	TotalAmt
Program Services	$2,371,391	ProgramServicesAmt
Management And General	$510,250	ManagementAndGeneralAmt
Fundraising	$138,474	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$843,590	TotalAmt
Program Services	$633,123	ProgramServicesAmt
Management And General	$196,788	ManagementAndGeneralAmt
Fundraising	$13,679	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,241,632	TotalAmt
Program Services	$3,582,430	ProgramServicesAmt
Management And General	$1,511,158	ManagementAndGeneralAmt
Fundraising	$148,044	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,480,544	TotalAmt
Program Services	$2,469,664	ProgramServicesAmt
Management And General	$1,989,545	ManagementAndGeneralAmt
Fundraising	$21,335	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$237,122	TotalAmt
Program Services	$237,122	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$6,007,696	TotalAmt
Program Services	$2,091,878	ProgramServicesAmt
Management And General	$3,909,632	ManagementAndGeneralAmt
Fundraising	$6,186	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,125,228	TotalAmt
Program Services	$4,481,578	ProgramServicesAmt
Management And General	$551,176	ManagementAndGeneralAmt
Fundraising	$92,474	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$569,927	TotalAmt
Program Services	$430,963	ProgramServicesAmt
Management And General	$130,171	ManagementAndGeneralAmt
Fundraising	$8,793	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$3,124,744	TotalAmt
Management And General	$3,124,744	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$7,379,543	TotalAmt
Management And General	$7,379,543	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$993,945	TotalAmt
Program Services	$403,861	ProgramServicesAmt
Management And General	$590,084	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Repairs, Maintenance & Equip	$6,207,387	$4,029,308	$2,163,202	$14,877
Dining Service Contract	$5,709,001	$5,664,001	$45,000
Bad Debt Expense	$820,297		$820,297
Sales Tax	$575,332	$566,823	$8,123	$386

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,952,794	TotalAmt
Program Services	$1,579,000	ProgramServicesAmt
Management And General	$280,682	ManagementAndGeneralAmt
Fundraising	$93,112	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$163,540,007	TotalAmt
Program Services	$122,240,516	ProgramServicesAmt
Management And General	$38,404,295	ManagementAndGeneralAmt
Fundraising	$2,895,196	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$441,511	BOYAmt
EOY	$560,241	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,795,432	BOYAmt
EOY	$20,580,204	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$19,547,460	BOYAmt
EOY	$35,630,475	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,807,287	BOYAmt
EOY	$7,640,915	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$125,835	BOYAmt
EOY	$96,187	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,803,244	BOYAmt
EOY	$1,764,292	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$4,367,013	BOYAmt
EOY	$3,424,433	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$254,335,952	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$96,001,122	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$157,946,717	BOYAmt
EOY	$158,334,830	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$95,281,774	BOYAmt
EOY	$66,692,548	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$167,332,540	BOYAmt
EOY	$238,652,152	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$48,501,879	BOYAmt
EOY	$46,275,605	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$501,950,692	BOYAmt
EOY	$579,651,882	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,915,683	BOYAmt
EOY	$13,148,339	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$52,417,081	BOYAmt
EOY	$78,245,115	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$6,979,632	BOYAmt
EOY	$2,846,597	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$47,691,805	BOYAmt
EOY	$28,203,058	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$120,004,201	BOYAmt
EOY	$122,443,109	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$196,539,323	BOYAmt
EOY	$211,967,123	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$116,304,003	BOYAmt
EOY	$167,476,612	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$69,103,165	BOYAmt
EOY	$77,765,038	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$381,946,491	BOYAmt
EOY	$457,208,773	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$501,950,692	BOYAmt
EOY	$579,651,882	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$60,258,509	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$15,003,773	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form4720 Filed Section4955 Tax	false	Form4720FiledSection4955TaxInd
Correction Made	false	CorrectionMadeInd
Volunteers	false	VolunteersInd
Paid Staff Or Management	Yes (true)	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$1,381	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	false	OtherActivitiesInd
Total Lobbying Expenditures	$1,381	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind
Form4720 Filed4912 Tax	false	Form4720Filed4912TaxInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part II-B, Line 1i - Other Activities Description	FormAndLineReferenceDesc
Explanation	Employees, on behalf of ACU, met with city officials on various occasions to discuss and encourage creation of a tax increment reinvestment zone that includes ACU's land.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Donor Advised Funds Held	10	DonorAdvisedFundsHeldCnt
Donor Advised Funds Contri	$271,230	DonorAdvisedFundsContriAmt
Donor Advised Funds Grants	$166,000	DonorAdvisedFundsGrantsAmt
Donor Advised Funds Vl EOY	$1,671,990	DonorAdvisedFundsVlEOYAmt
Disclosed Org Leg Ctrl	Yes (true)	DisclosedOrgLegCtrlInd
Disclosed For Charitable Prps	Yes (true)	DisclosedForCharitablePrpsInd
Agent Trustee Etc	Yes (true)	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$330,702,573	BeginningYearBalanceAmt
Contributions	$10,557,358	ContributionsAmt
Investment Earnings Or Losses	$47,458,255	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,936,687	GrantsOrScholarshipsAmt
Other Expenditures	$11,146,454	OtherExpendituresAmt
Administrative Expenses	$1,208,747	AdministrativeExpensesAmt
End Year Balance	$370,426,298	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$307,124,826	BeginningYearBalanceAmt
Contributions	$9,345,316	ContributionsAmt
Investment Earnings Or Losses	$30,141,501	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,466,945	GrantsOrScholarshipsAmt
Other Expenditures	$9,293,720	OtherExpendituresAmt
Administrative Expenses	$1,148,405	AdministrativeExpensesAmt
End Year Balance	$330,702,573	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$302,232,657	BeginningYearBalanceAmt
Contributions	$14,233,696	ContributionsAmt
Investment Earnings Or Losses	$5,579,933	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,363,578	GrantsOrScholarshipsAmt
Other Expenditures	$8,465,924	OtherExpendituresAmt
Administrative Expenses	$1,091,958	AdministrativeExpensesAmt
End Year Balance	$307,124,826	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$266,135,139	BeginningYearBalanceAmt
Contributions	$3,312,106	ContributionsAmt
Investment Earnings Or Losses	$46,749,771	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,173,789	GrantsOrScholarshipsAmt
Other Expenditures	$7,836,029	OtherExpendituresAmt
Administrative Expenses	$954,541	AdministrativeExpensesAmt
End Year Balance	$302,232,657	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,639,608	BeginningYearBalanceAmt
Contributions	$37,861,920	ContributionsAmt
Investment Earnings Or Losses	$5,100,966	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$7,957,914	GrantsOrScholarshipsAmt
Other Expenditures	$840,367	OtherExpendituresAmt
Administrative Expenses	$266,135,139	AdministrativeExpensesAmt
End Year Balance	$266,135,139	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.42790	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.25530	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.31680	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	Yes (true)	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	Yes (true)	RelatedOrgListSchRInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,140,129	OtherCostOrOtherBasisAmt
Book Value	$4,140,129	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$196,480,211	OtherCostOrOtherBasisAmt
Depreciation	$81,441,591	DepreciationAmt
Book Value	$115,038,620	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$21,949,756	OtherCostOrOtherBasisAmt
Depreciation	$14,516,819	DepreciationAmt
Book Value	$7,432,937	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$15,688,916	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$16,076,940	OtherCostOrOtherBasisAmt
Depreciation	$42,712	DepreciationAmt
Book Value	$31,723,144	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$158,334,830	TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

Field	Value	IRS element (for citing)
Book Value	$4,409,671	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$238,652,152	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
Assets held by External Trustees	$3,575,243
Other investments	$1,189,648

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$46,275,605	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Deposits and Other Liabilities	$7,579,912
Reserve for Split Int Agreements	$20,623,146

Field	Value	IRS element (for citing)
Total Liability	$28,203,058	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$197,579,814	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$15,003,773	NetUnrealizedGainsInvstAmt
Other Revenue	-$41,222,475	OtherRevenueAmt
Revenue Not Reported	-$26,218,702	RevenueNotReportedAmt
Revenue Subtotal	$223,798,516	RevenueSubtotalAmt
Total Revenue Per Form990	$223,798,516	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$120,144,361	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$7,052,390	OtherExpensesIncludedAmt
Expenses Not Reported	$7,052,390	ExpensesNotReportedAmt
Expenses Subtotal	$113,091,971	ExpensesSubtotalAmt
Other Expenses Not Included	$50,448,036	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$50,448,036	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$163,540,007	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part V, Line 4: Intended uses of the endowment fund.	The endowment funds of the University are held to support the general operations of the University and to provide scholarships to students of the University.
Part X : FIN48 Footnote	The University is a tax-exempt institution as an organization described in section 501(c)(3) of the Internal Revenue Code of 1986, as amended ("IRC") and is not a "private foundation" under Section 501(a) of the IRC; accordingly, no provision for income taxes has been made in the consolidated financial statements. The SCRMP and ACIMCO have also been accorded recognition as exempt from income tax under Section 501(a) of the IRC, as organizations described in Section 501(c)(3) and 509(a)(3) of the IRC.For the years ended May 31, 2014 and 2013, the University incurred unrelated business activity related to certain retail sales, advertising, rental income, oil and gas working interest, and certain alternative investments, resulting in an immaterial amount if unrelated business income. Tax positions taken related to the University's tax-exempt status, unrelated business income activities, deductibility of expenses for unrelated business activities, and other miscellaneous tax positions have been reviewed, and management believes that material positions taken by the University will more likely than not be sustained by examination. Accordingly, the University has not recorded a liability for uncertain tax positions. As of May 31, 2014, the University's tax years 2008 to 2014 remain subject to examination.
Part XII, Line 2d: Other expenses and losses per audited F/S	Woodward Expenses $1508974 ACIMCO Expenses $1389977 Reclass Cost of Good Sold $4153439
Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	Reclass Scholarship Expense $47693141 Reclass Gifts from Related Organizations $1516474 Reclass Endowment Fees - ACIMCO $1238421

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency	Abilene Christian University receives various research grants from the state of Texas and other governmental entities. In addition, ACU receives scholarship grants from federal agencies and the state of Texas to assist students with their costs of education. ACU participates in the direct loan program which provides students federal subsidized loans to assist with their educational costs.
Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	ACU publishes its nondiscriminatory policy on our public web site, in the university catalog and on the application for admission.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Europe	1	1	Program Services	Higher Education	$910,606
South America	1	2	Program Services	Higher Education	$255,829

Field	Value	IRS element (for citing)
Subtotal Offices	2	SubtotalOfficesCnt
Subtotal Employees	3	SubtotalEmployeesCnt
Total Office	2	TotalOfficeCnt
Total Employee	3	TotalEmployeeCnt
Subtotal Spent	$1,166,435	SubtotalSpentAmt
Total Spent	$1,166,435	TotalSpentAmt
Transfer To Foreign Corp	Yes (true)	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (true)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (true)	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (true)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt
PURSUANT GROUP
PO BOX 203421	DALLAS	TX	75320	FUNDRAISING	false	$41,075	$218,048
RuffaloCody LLC
1025 KIRKWOOD	CEDARRAPID	IA	52404	Fundraising	false	$158,493	$192,075

Field	Value	IRS element (for citing)
Total Gross Receipts	$199,568	TotalGrossReceiptsAmt
Total Retained By Contractors	$410,123	TotalRetainedByContractorsAmt
Licensed States	AK	LicensedStatesCd
Licensed States	AZ	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	AL	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	LA	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MN	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WI	LicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	STM01	FormAndLineReferenceDesc
Explanation	Abilene Christian University paid RuffaloCody, LLC and Pursuant Group, Inc. $20,637 and $7,968 respectively for fundraising expenses relating to printing, envelopes, postage, etc. Professional services are charged based on an agreed upon fixed monthly amount. Any expenses are itemized and billed monthly.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (10 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
Arms of Hope
21300 Hwy 16 North	Medina	TX	78055	510416193	501(c)(3)	$20,000	$0	General Support
Southern Hills Church of Chri
3364 Buffalo Gap Road	Abilene	TX	79605	751178335	501(c)(3)	$15,034	$0	General Support
Wayne Reed CCC
11B Lindsley Ave	Nashville	TN	37210	621625142	501(c)(3)	$10,000	$0	General Support
Abilene Christian Schools
2550 N Judge Ely Boulevard	Abilene	TX	79601	911806433	501(c)(3)	$17,797	$0	General Support
Preston Road Church of Christ
6409 Preston Rd	Dallas	TX	75205	750945932	501(c)(3)	$20,000	$0	General Support
Next Right Step
5543 Edmondson	Nashville	TN	37211	205666103	501(c)(3)	$10,000	$0	General Support
Pepperdine University
24255 Pacific Coast Hwy	Malibu	CA	90263	951644037	501(c)(3)	$25,000	$0	General Support
University Church of Christ
ACU Box 29120	Abilene	TX	79699	752137523	501(c)(3)	$54,354	$0	General Support
Global Samaritan Resourses
PO Box 3431	Abilene	TX	79604	830459639	501(c)(3)	$18,137	$0	General Support
Highland Church of Christ
425 Highland Ave	Abilene	TX	79605	750808793	501(c)(3)	$15,052	$0	General Support

Field	Value	IRS element (for citing)
Total501c3 Org	10	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships - Higher Education	GrantTypeTxt
Recipient	3862	RecipientCnt
Cash Grant	$47,732,206	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Grantmaker's Description of How Grants are Used	FormAndLineReferenceDesc
Explanation	For all scholarship funds, student financial services has established specific criteria in regards to eligibility and selection. The eligibility requirements of the students are documented and monitored for compliance. The actual scholarships are credited to the student's tuition bills. No scholarships or grants are awarded directly to the recipients.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd
Rebuttable Presumption Proc	false	RebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (15 entries)

TitleTitleTxt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Bonus Related OrganizationsBonusRelatedOrganizationsAmt
Kelly Young
Former CFO	$120,870	$1,140	$10,198	$40,610	$172,818
BILLIE CURREY
FORMER VICE PRESIDENT						$96,598	$1,230	$17,015	$114,843
GREG STRAUGHN
FORMER PROVOST						$129,158		$10,068	$139,226
Richard Lytle
Dean-COBA						$142,997	$1,170	$17,573	$176,012	$2,240	$12,032
Phil Boone
VP - Advancement						$116,506	$7,906	$16,040	$175,780	$25,000	$10,328
John Weaver
Dean - Library						$142,636	$7,140	$15,834	$177,234		$11,624
Dan Garrett
ACU Foundation Pre						$129,403	$1,140	$10,399	$160,317	$9,000	$10,375
Kent Rideout
Director, Invst Sv	$113,646	$1,140	$9,428	$14,402	$188,644							$50,028
Allison Garrett
Executive VP						$185,246	$8,227	$15,689	$225,065	$650	$15,253
Robert Rhodes
Provost						$180,673	$1,140	$15,903	$212,623		$14,907
Royce Money
Chancellor						$100,623	$13,864	$76,618	$214,731	$19,370	$4,256
Gary McCaleb
VP University						$137,652	$1,140	$13,448	$172,615	$9,500	$10,875
Philip Schubert
President						$185,130	$1,215	$94,193	$366,678	$70,760	$15,380
Slade Sullivan
General Counsel						$153,520	$1,571	$15,087	$183,452	$600	$12,674
Jack Rich
President - ACIMCO	$261,738	$2,527	$20,889	$16,089	$379,489							$78,246

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 1a: Relevant information in regards to selections on 1a.	FormAndLineReferenceDesc
Explanation	Charter travel was paid for on behalf of the presidents office. The expense was not included as taxable compensation because the travel was for a bona fide business purpose.Ministerial housing allowance is offered to qualified faculty and administrators of the University. Three listed persons received this benefit. The housing allowance is not included as taxable compensation to the employee.Country club dues were paid on behalf of athletic staff. One listed per received this benefit. The dues were reported as taxable compensation.Abilene Christian Schools tuition above normal discount was paid on behalf of one listed person. The discounted tuition was reported as taxable compensation.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Stamford Higher Education Facilities Corporation
A	752780581	2003-09-17	$9,463,000	Capital Improvements	false	false	false
Stamford Higher Education Facilities Corporation
B	752780581	2005-06-01	$6,700,000	Residence Hall	false	false	false
Stamford Higher Education Facilities Corporation
C	752780581	2005-12-01	$2,030,000	Capital Improvements	false	false	false
Stamford Higher Education Facilities
D	752780581	2006-01-31	$7,380,590	Renovation and Refunding	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt
A	$9,463,000	$65,500	$9,397,500	false	false	Yes (true)	Yes (true)
B	$6,700,000	$45,529	$6,654,471	false	false	Yes (true)	Yes (true)
C	$2,030,000		$2,030,000	false	false	Yes (true)	Yes (true)
D	$7,380,590	$45,000	$970,000	Yes (true)	false	Yes (true)	Yes (true)	$67,994	$6,297,596

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Total Private Business UseTotalPrivateBusinessUsePct
A	false	false	false	false	Yes (true)	false	false
B	false	false	Yes (true)	false	Yes (true)	false	false	Yes (true)	0.00519	0.00519
C	false	false	false	false	Yes (true)	false	false
D	false	false	false	false	Yes (true)	false	false

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Exception To RebateExceptionToRebateInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
Bank of America
A	false	Yes (true)	Yes (true)	18.5000	Yes (true)	false	false	false	false
Bank of America
B	false	Yes (true)	Yes (true)	21.0000	Yes (true)	false	false	false	false
(no name)
C	false	Yes (true)	false				false	false	false
Bank of America
D	false	Yes (true)	Yes (true)	19.6000	Yes (true)	false	false	false	false

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	false
B	false
C	false
D	false

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part VI	FormAndLineReferenceDesc
Explanation	STAMFORD HIGHER EDUCATION - ISSUED ON 6/8/2010 - $16,000,000 - $1,921,835 of the $16,000,000 SRWC Construction and Renovation bond issuance was funded by gifts, so bond proceeds were never drawn down from the issuer.AMES HIGHER EDUCATION CORPORATION - ISSUED ON 7/3/13 - $12,410,000 - $5,600,000 IS TO BE USED FOR VARIOUS CAMPUS IMPROVEMENTS. $6,734,706 WAS USED TO REFUND THE SERIES 1998 BONDS.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Stamford Higher Education Facilities Corporation
A	752780581	2006-11-09	$2,619,410	Renovation of Residence Hall	false	false	false
Simonton Education Facilities Corporation
B	202183615	2008-06-30	$10,000,000	Construction Hunter Welcome Center	false	false	false
Stamford Higher Education Facilities
C	752780581	2009-12-18	$6,500,000	Loop Line Replacement	false	false	false
Stamford Higher Education
D	752780581	2010-06-08	$16,000,000	SRWC Construction, Renovation	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$2,619,410	$45,449	$2,573,961	false	false	Yes (true)	Yes (true)
B	$10,000,000	$50,358	$9,949,642	false	false	Yes (true)	Yes (true)
C	$6,500,000	$130,000	$6,370,000	false	false	Yes (true)	Yes (true)
D	$14,078,165	$320,000	$13,758,165	false	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Total Private Business UseTotalPrivateBusinessUsePct	Private Bus Concerning UBIPrivateBusConcerningUBIPct
A	false	false	false	false	Yes (true)	false	false
B	false	false	Yes (true)	false	Yes (true)	false	false	Yes (true)	0.00351	0.00351
C	false	false	false	false	Yes (true)	false	false
D	false	false	false	false	Yes (true)	false	false			0.01640	0.01640

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Exception To RebateExceptionToRebateInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
Bank of America
A	false	Yes (true)	Yes (true)	20.0000	Yes (true)	false	false	false	false
Bank of America
B	false	Yes (true)	Yes (true)	20.5000	Yes (true)	false	false	false	false
(no name)
C	false	Yes (true)	false				false	false	false
(no name)
D	false	Yes (true)	false				false	false	false

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	false
B	false
C	false
D	false

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	Ames Higher Education Cor	BusinessNameLine1

Field	Value	IRS element (for citing)
Bond Issuer EIN	321155770	BondIssuerEIN
Bond Issued	2013-07-03	BondIssuedDt
Issue Price	$12,410,000	IssuePriceAmt
Purpose	SEE PART VI	PurposeDesc
Defeased	false	DefeasedInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Pool Financing	false	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	$12,410,000	TotalProceedsAmt
Issuance Costs From Proceeds	$75,294	IssuanceCostsFromProceedsAmt
Capital Expenditures	$4,223,482	CapitalExpendituresAmt
Other Spent Proceeds	$6,734,706	OtherSpentProceedsAmt
Unspent	$1,376,518	UnspentAmt
Substantial Completion	2014	SubstantialCompletionYr
Current Refunding	false	CurrentRefundingInd
Advance Refunding	Yes (true)	AdvanceRefundingInd
Final Allocation Made	false	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (true)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedPropertyInd
Any Lease Arrangements	false	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	false	MgmtContractBondFincdPropInd
Any Research Agreements	false	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	Yes (true)	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	false	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiledInd
Exception To Rebate	Yes (true)	ExceptionToRebateInd
Hedge Identified In Bks And Rec	false	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	false	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	false	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	false	ProceduresCorrectiveActionInd

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Cash GrantCashGrantAmt
Merit Based Scholarships
OFFICER/TRUSTEE REL.	$115,383
Tuition Discounts
OFFICER/TRUSTEE REL.	$21,263

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (7 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
CARA LESS CRANFORD
Fam Member	$40,487	Employee Comp.	false
PAUL VARNER
Fam Member	$54,020	Employee Comp.	false
BRAD CRISP
Fam Member	$111,695	Employee Comp.	false
MARCIA STRAUGHN
Fam Member	$57,557	Employee Comp.	false
Danny Phillips
Fam Member	$372,833	Joint Investment	false
CRAIG RIDEOUT
Fam Member	$48,704	Employee Comp.	false
LEIGH HOLLEY
Fam Member	$13,122	Employee Comp.	false

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule L, Part V Supplemental Information	FormAndLineReferenceDesc
Explanation	Part III, Additional Information:Merit based scholarships are awarded to relatives of trustees and officers in the same manner as other students and are based on academic achievements, leadership qualities, commitment to service, and potential for success at ACU.Tuition discount is awarded to employees of the University and their dependents based on the number of years employed. During the first year of employment, a 50% discount is awarded. The second year and thereafter, a 75% discount is awarded.Jack Griggs, ACU Trustee, serves on the board of Blue Cross Blue Shield of Texas. BCBS serves as ACU's health insurance provider. ACU is self funded, so claims paid by BCBS are reimbursed by ACU. ACU pays administrative fees for their services.Part IV, Additional Information:Cara Lee Cranford - Daughter of Gary McCaleb, OfficerPaul Varner - Husband of Jeanine Varner, Former OfficerBrad Crisp - Son-In Law of Royce Money, OfficerMarcia Straughn - Spouse of Greg Straughn, OfficerDANNY PHILLIPS - HUSBAND OF CAROLE PHILLIPS, TRUSTEECriag Rideout - Son of Kent Rideout, OfficerLeigh Holley - Wife of Steven Holley, Officer	ExplanationTxt

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehiclesGrp

Field	Value	IRS element (for citing)
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$8,900	NoncashContributionsRptF990Amt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Contribution	40	ContributionCnt
Noncash Contributions Rpt F990	$14,016,151	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenuesTxt

Securities Miscellaneous SecuritiesMiscellaneousGrp

Field	Value	IRS element (for citing)
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$89,752	NoncashContributionsRptF990Amt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt
Turf Fertilizer	1	$45,000
Misc Supplies	8	$4,589
Gift Annuity	3	$90,730

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	Jack Rich, Alan Rich - Family RelationshipSteve Mack, Jack Griggs - Business Relationship
Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents	THE BOARD OF TRUSTEES REVISED THE BYLAWS OF THE UNIVERSITY DURING THE YEAR.
Form 990, Part VI, Line 11b: Form 990 Review Process	Form 990 is provided to the full board for review by posting the return on the internal password-protected board web site. The 990 is also reviewed in detail by the audit committee of the board of trustees before posting to board web site.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	All trustees and officers complete a conflict of interest questionnaire annually. The results of these questionnaires are reviewed by legal counsel and are reported to the audit committee. All other employees are given a conflict of interest questionnaire to complete annually. These are reviewed by the responsible Dean or Vice President to determine if a conflict exists. Depending on the potential conflict, conditions or restrictions are enforced to reduce or eliminate the conflict of interest.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	Comparability data is used to determine the compensation levels of the president. The compensation of the President is reviewed, approved and documented by the Compensation Committee of the board of trustees.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	Comparability data is used to determine the compensation levels of the officers and key employees. The compensation of officers and key employees are determined by the President and reviewed annually by the compensation committee of the board of trustees.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	The governing documents, policies and financial statements of Abilene Christian University are posted on our website and are available to the general public. We will also provide copies of the documents upon request.
Schedule D, part XIV, Additional Information	Total revenues and expenses per Abilene Christian University's consolidated audited financial statements include revenues and expenses from ACIMCO (26-3598377) and Grace L Woodward Memorial Endowment Trust (75-2700815). Each of these entities files their own tax return, and therefore, are not included in revenues and expenses of Abilene Christian University's form 990.
SCHEDULE K - PART I - BOND ISSUES	AMES HIGHER EDUCATION CORPORATION - 32-1155770 - ISSUED ON 7/3/13 - $5,600,000 IS TO USED FOR CAPITAL EXPENDITURES. $6,810,000 WAS USED TO REFUND THE SERIES 1998 BONDS.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	ACU Management LLC	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1600 Campus Court	AddressLine1
City	Abilene	City
State	TX	State
ZIP Code	79699	ZIPCode

Field	Value	IRS element (for citing)
EIN	571136730	EIN
Primary Activities	General partner of ACU Foundation Limited	PrimaryActivitiesTxt
Legal Domicile State	TX	LegalDomicileStateCd
End Of Year Assets	$167,630	EndOfYearAssetsAmt
Direct Controlling NA	N/A	DirectControllingNACd

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrganizationControlledOrganizationInd
ACIMCO
214 Hunter Welcome Ct ACU Box 29125	Abilene	TX	79699	263598377	Investment Management for ACU	TX	501(c)3	11 TYPE I	Abilene Christian University	false
Grace L Woodward Memorial Endowment
Box 29125 ACU Station	Abilene	TX	79699	752700815	Support ACU	TX	501(c)3	11 TYPE I	Abilene Christian University	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (true)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (true)	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ACIMCO
c	$50,000	Cash Paid
ACIMCO
m	$1,238,421	Cash Paid
ACIMCO
n	$21,207	Est - Sq Ftg
Grace L Woodward Memorial Endowment
c	$1,504,095	Cash Paid