2014-05-15T12:48:25-07:00 2013-06-30 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2012-07-01 750859668 Wayland Baptist University WAYL 8062911000 1900 West 7th Street Plainview TX 79072 Lezlie Hukill 2014-05-15 true Robert Womack CPA P00541020 3256724000 2012 2015-11-30 17:44:51Z 79394958 false false X www.wbu.edu X 1908 TX Wayland Baptist University exists to educate students in an academically challenging, learning-focused and distinctively Christian environment for professional success and service to God and humankind. 36 36 1806 120 0 9704407 5106621 59081556 61412251 5695164 6638013 0 74481127 73156885 8723945 9035012 0 33788078 36203752 0 861454 23614983 24085174 66127006 69323938 8354121 3832947 160389302 163061039 52505807 49691951 107883495 113369088 Wayland Baptist University exists to educate students in an academically challenging, learning-focused and distinctively Christian environment for professional success and service to God and humankind. false false 62862982 9035012 61412251 Accredited university - 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The University has been classified as an organization that is not a private foundation under the Tax Reform Act of 1969 and contributions to it qualify for deduction as charitable contributions; accordingly, no provision for taxes has been made in the financial statements. The University is liable for any federal income taxes resulting from certain unrelated business income. For fiscal years 2013 and 2012, there was no liability for any federal income tax resulting from unrelated business income.The University recognizes interest accrued on and penalties related to unrecognized tax benefits in tax expense. During the years ended June 30, 2013 and 2012, the University recognized no interest and penalties. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. The University appropriates funds for expenditure as they are distributed and available for scholarships or programmatic needs. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Advertised in local newspaper and is a part of the University literature. Sub-Saharan Africa 1 3 Program Services Higher Education 62102 1 3 1 3 62102 62102 false false false false false false true 0 0 Educational Scholarships and Grants 1328 9035012 Grantmaker's Description of How Grants are Used For all scholarship funds, financial aid has established specific criteria for eligibility and selection. The eligibility requirements are documented and monitored for compliance. Scholarshps are credited to student tuition bills. X true true X false false false false false false false false false false Paul Armes 217546 28114 245660 Jim Smith 117173 18648 135821 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. C City of BarrowAlaska Rev 926001639 2012-06-30 2625000 Wayland Bapt.- Mortage payoff false false false B City of Hale Center2012 273505770 2012-06-30 5120000 Wayland Baptist Univ.Project false false false A Hale Center Edu Fac Corp 273505770 2010-09-15 33075000 Wayland Baptist Univ.Project false false false C 2625000 65424 2559576 false false true true B 5120000 112032 5007968 false false true true A 33075000 549579 32525421 false false true true C false false false false true false false B false false false false true false false A false false false false true false false C false true false false false false B false true false false false false A false true false false false false C false B false A false Tuition Discounts Officers & Relatives 260 McDougal Properties See Add Info 36195 Real Estate Manag. false Delbert McDougal, WBU trustee, is a part owner of McDougal Properties, which provides real estate management services for the Wayland Plaza in Lubbock. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases Change in split interest agreements = -$31999 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents, policies, and Financial Statements are available upon request from the CFO's Office. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Management sets and presents to Board of Trustees for approval Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Written conflict of interest disclosure statements are required for all trustees. Although not currently required, university officers and key employees are encouraged to disclose potential conflicts of interest. Depending on the conflict, restrictions are enforced to eliminate or mitigate the conflict of interest. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The form 990 is provided to the finance committee prior to filing.