2013-03-20T16:58:55-05:00 2012-05-31 750786316 WEAVER AND TIDWELL LLP 12221 MERIT DRIVE SUITE 1400 DALLAS TX 75251 990 2011-06-01 756001300 DALLAS BAPTIST UNIVERSITY DALL 2143335160 3000 MOUNTAIN CREEK PARKWAY DALLAS TX 752119299 ERIC BRUNTMYER 2143335160 2013-03-20 1 IRA L NEVELOW P00083210 9724901970 2011 2016-02-25 16:41:14Z GARY COOK 3000 MOUNTAIN CREEK PKWY DALLAS TX 75211 114402025 0 X WWW.DBU.EDU X 1898 TX THE PURPOSE OF DALLAS BAPTIST UNIVERSITY IS TO PROVIDE CHRIST-CENTERED QUALITY HIGHER EDUCATION IN THE ARTS, SCIENCES, AND PROFESSIONAL STUDIES AT BOTH THE UNDERGRADUATE AND GRADUATE LEVELS TO TRADITIONAL AGE AND ADULT STUDENTS IN ORDER TO PRODUCE SERVANT LEADERS WHO HAVE THE ABILITY TO INTEGRATE FAITH AND LEARNING THROUGH THEIR RESPECTIVE CALLINGS. 37 33 1844 0 0 0 13771209 11646232 85155638 91218982 413647 1559718 301823 496618 99642317 104921550 22771478 24608182 0 0 41592282 42971686 0 0 1299055 28059953 29280954 92423713 96860822 7218604 8060728 150204558 149819122 22977435 15613700 127227123 134205422 X THE PURPOSE OF DALLAS BAPTIST UNIVERSITY IS TO PROVIDE CHRIST-CENTERED QUALITY HIGHER EDUCATION IN THE ARTS, SCIENCES, AND PROFESSIONAL STUDIES AT BOTH THE UNDERGRADUATE AND GRADUATE LEVELS TO TRADITIONAL AGE AND ADULT STUDENTS IN ORDER TO PRODUCE SERVANT LEADERS WHO HAVE THE ABILITY TO INTEGRATE FAITH AND LEARNING THROUGH THEIR RESPECTIVE CALLINGS. 0 0 25465029 81002956 INSTRUCTION - AT THE CORE OF THE MISSION OF THE UNIVERSITY IS THE INTEGRATION OF FAITH AND LEARNING. THE INSTRUCTION EXPENDITURES OF THE UNIVERSITY REFLECT THE UNIVERSITY'S DESIRE TO PROVIDE OUR 5,400+ STUDENTS A QUALITY CHRISTIAN HIGHER EDUCATION AT THE UNDERGRADUATE AND GRADUATE LEVELS. THESE EXPENDITURES INCLUDE FACULTY SALARIES AND BENEFITS. 3710490 163006 ACADEMIC SUPPORT - DBU RECOGNIZES THE STRONG CORRELATION BETWEEN QUALITY ACADEMIC SUPPORT AND STUDENT RETENTION AND SUCCESS. AT DBU, ACADEMIC SUPPORT IS VIEWED AS MORE THAN HELPING STUDENTS SCHEDULE, REGISTER FOR CLASSES, ETC. IT IS SEEN AS AN OPPORTUNITY TO INVEST IN THE LIVES OF STUDENTS, DEVELOP PERSONAL AND CARING RELATIONSHIPS WITH STUDENTS, AND SERVE AS MODELS OF SERVANT LEADERSHIP THAT STUDENTS CAN EMULATE. IN ADDITION TO THE UNIVERSITY'S COMMITMENT TO ACADEMIC SUPPORT FOR DBU STUDENTS, IT HELPS EMPOWER THEM TO ATTAIN THEIR PERSONAL ACADEMIC GOALS. 41116400 1614021 STUDENT SERVICES - DBU ASSISTS PARENTS AND STUDENTS WITH PROGRAMS AND SERVICES THAT SUPPORT STUDENTS INTELLECTUALLY, PHYSICALLY, SPIRITUALLY AND SOCIALLY. THESE SERVICES INCLUDE STUDENT TESTING, DINING SERVICES, HEALTH SERVICES, CAREER SERVICES AND COUNSELING SERVICES. OUR RESIDENCE LIFE AND RECREATIONAL LIFE STAFF PROVIDE HOUSING SUPPORT SERVICES AND STUDENT RECREATIONAL SERVICES TO ENSURE THAT OUR STUDENTS ARE HEALTHY PHYSICALLY, EMOTIONALLY AND SPIRITUALLY. OUR ATHLETIC DEPARTMENT IS ALSO INCLUDED IN THIS AREA AND PROVIDES SUPPORT FOR OUR STUDENT ATHLETES AS THEY REPRESENT OUR UNIVERSITY AT ATHLETIC EVENTS. FINALLY, OUR REGISTRAR'S OFFICE AND FINANCIAL AID OFFICE ASSIST OUR STUDENTS IN ENROLLING FOR THE APPROPRIATE CLASSES AND BEING ABLE TO AFFORD THE COST OF EDUCATION. EACH OF THESE AREAS SUPPORTS THE MISSION OF THE UNIVERSITY TO PROVIDE AN INTEGRATION OF FAITH AND LEARNING AND PROMOTES THE DEVELOPMENT OF STUDENTS AS SERVANT-LEADERS. 5427493 8484911 AUXILIARY SERVICES - IN ORDER TO PROMOTE INTEGRATION OF FAITH AND LEARNING IN THE ACADEMIC SETTING, DBU PROVIDES AUXILIARY SERVICES TO OUR STUDENTS IN THE FORM OF RESIDENCE HALLS, APARTMENTS, TOWNHOMES AND DINING SERVICES. THESE SERVICES CREATE A COMFORTABLE ENVIRONMENT FOR ACADEMIC PURSUITS WHILE FOSTERING A SENSE OF COMMUNITY AMONG OUR DIVERSE STUDENT POPULATION, ENRICH THE COLLEGE EXPERIENCE AND PROVIDE LEADERSHIP OPPORTUNITIES TO SERVE THE ON-CAMPUS STUDENT BODY. 5427493 8484911 75719412 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 1 1 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 221 0 1 1844 1 0 1 KS 0 0 1 1 1 1 0 0 0 0 X 37 33 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X ERIC BRUNTMYER 2143335160 3000 MOUNTAIN CREEK PARKWAY DALLAS TX 75211 PARKS ALVA G 13.00 X 29186 0 11680 PEDERSEN HERBERT L 8.00 X 22095 0 0 CARLISLE JERRY L 5.00 X 3150 0 0 LASSITER WRIGHT L 5.00 X 10320 0 0 BAILEY BERTRAIN 1.00 X 0 0 0 BYRD ELLEN 1.00 X 0 0 0 CARTER WANDA 1.00 X 0 0 0 CRAIN GAYLA 1.00 X 0 0 0 DEAN ROBERT 1.00 X 0 0 0 DELKUS PETE 1.00 X 0 0 0 DOTY SANDRA 1.00 X 0 0 0 FORD NITA 1.00 X 0 0 0 FRAISER CHARLIE 1.00 X 0 0 0 GRIFFIN MICHAEL 1.00 X 0 0 0 JAYAPRABHU SUDHEER 1.00 X 0 0 0 JONES ANITA 1.00 X 0 0 0 KU CHARLES 1.00 X 0 0 0 LEPPERT LAURA 1.00 X 0 0 0 MOORE JACKIE 1.00 X 0 0 0 MORAGA BERNARDO 1.00 X 0 0 0 NATION JIM 1.00 X 0 0 0 PILGRIM KENNETH 1.00 X 0 0 0 PINSON BOBBIE 1.00 X 0 0 0 PLEITZ DANIEL 1.00 X 0 0 0 RENFROW DOROTHY 1.00 X 0 0 0 RIOS LUDWINGK 1.00 X 0 0 0 ROBERTS SETH 1.00 X 0 0 0 SKAGGS RONALD 1.00 X 0 0 0 SLETTE DONNA SPENCE 1.00 X 0 0 0 SMITH PATSY 1.00 X 0 0 0 STEVENSON BUENA 1.00 X 0 0 0 STUART MARY 1.00 X 0 0 0 TREW JOAN 1.00 X 0 0 0 TURNER JULIE 1.00 X 0 0 0 WARREN JEFFREY 1.00 X 0 0 0 WILLIAMS CHERRY 1.00 X 0 0 0 YIP BIANCA 1.00 X 0 0 0 COOK GARY R 60.00 X 683331 0 80613 BLACKBURN J BLAIR 60.00 X 261248 0 44306 DOWD DENNIS C 40.00 X 167039 0 19308 BRUNTMYER ERIC I 40.00 X 153316 0 13871 LINAM DENNIS B 40.00 X 115090 0 10345 LINAM R GAIL 40.00 X 158769 0 19096 MURRAH MATTHEW T 40.00 X 100539 0 12572 WRIGHTADAM C 40.00 X 124681 0 17387 GREGORY RICK R 40.00 X 59057 0 6773 HINES CORY D 40.00 X 83777 0 4156 KAVLI SUZANNE E 40.00 X 154543 0 20409 MALONE DANIEL R 40.00 X 138650 0 18581 MACMILLAN DANIEL G 40.00 X 133737 0 17511 MULLEN STEVEN K 40.00 X 145268 0 18486 UNDERWOOD JAMES D 40.00 X 138579 0 17821 2682375 0 332915 45 0 1 0 FJW CONSTRUCTION LLC 905 W MITCHELL ARLINGTON TX 76013 CONSTRUCTION SERVICES 1394663 EBS SOLUTIONS INC 2631 COMMERCE ST STE A DALLAS TX 75226 CLEANING SERVICES 690968 RONCO EXCAVATION 306 INDUSTRIAL DRIVE WAXAHACHIE TX 75165 CONSTRUCTION SERVICES 542136 EXCEL COMMERCIAL PO BOX 211946 BEDFORD TX 76021 PAINTING SERVICES 525240 BOOHERMCGEE & ASSOCIATES INC 1019 N DUNCANVILLE RD STE 100 DUNCANVILLE TX 75116 ARCHITECTURAL SERVICES 427055 13 563029 3961473 7121730 125280 11646232 TUITION AND FEES 611710 82772660 82772660 DORMITORY INCOME 611710 5467743 5467743 DINING HALL INCOME 611710 2564184 2564184 BOOKSTORE INCOME 611710 174759 174759 MISSION TRIPS 611710 167633 167633 72003 72003 91218982 1831178 1831178 226711 226711 8825806 102379 9143178 56467 -317372 45912 -271460 45912 -317372 91170 563029 280830 -189660 -189660 RETIREMENT FORFEITURE 611710 53810 53810 ADMIN COST ALLOW - AID 611710 33067 33067 SPONSORSHIP FEES 611710 32500 32500 340190 340190 459567 104921550 91264894 0 2010424 24105355 24105355 502827 502827 2261969 492933 1769036 34169831 27445226 5821447 903158 1815603 1467355 288472 59776 2423197 1824594 537090 61513 2301086 1883853 354347 62886 118421 118421 82508 82508 42685 42685 4453836 2422796 2025357 5683 1280754 1129913 146024 4817 5021408 2762685 2092239 166484 1092282 185087 901476 5719 5987717 2992905 2978815 15997 2876735 1932734 931328 12673 291149 227994 62806 349 415343 415343 4787412 4220852 566560 84463 105 84358 TUITION REMISSION 2386447 1833419 553028 STUDENT FINE ARTS PRODU 155212 155212 BASEBALL CAMP EXPENSES 60600 60600 ATHLETIC EXPENSES 51868 51868 92114 21099 71015 96860822 75719412 19842355 1299055 655331 3094620 9096590 10958900 150579 132901 2189810 1636309 260000 160000 2016428 476916 28036 38667 482075 526543 143783915 45824785 95566012 97959130 36348869 31256472 3410828 3578664 150204558 149819122 4012637 5374941 3768185 3618844 8925057 5221283 3897760 279177 2373796 1119455 22977435 15613700 X 92010325 101529427 11279729 8154462 23937069 24521533 127227123 134205422 150204558 149819122 X 8060728 -1082429 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30819251 441831 -1614320 1418304 28228458 26111075 556315 4805060 653199 30819251 23190428 1431472 2517466 1028291 26111075 32465676 281260 -7572136 1984372 23190428 0.28280 0.71720 0.00000 0 0 3900000 2361483 6261483 91287664 22255869 69031795 495654 302648 193006 16531366 9820839 6710527 29207748 13445429 15762319 97959130 MARKETABLE COMMODITIES 23149 C INVESTMENTS HELD IN TRUST 31232323 F OTHER 1000 F 31256472 U.S. GOVERNMENT ADVANCES 511942 DEPOSITS 280351 OTHER LIABILITIES 327162 1119455 104921550 96860822 8060728 -3136616 -1048 2055235 -1082429 6978299 80480723 -3136616 1852731 -1283885 81764608 42685 23114257 23156942 104921550 73502424 1048 78326 79374 73423050 42685 23395087 23437772 96860822 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE UNIVERSITY ADOPTED ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (PRIOR AUTHORITATIVE LITERATURE FIN 48), WHICH BECAME EFFECTIVE FOR YEARS BEGINNING AFTER DECEMBER 15, 2008, RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THAT THE UNIVERSITY RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. THE PRONOUNCEMENT ALSO PROVIDES GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO THE UNIVERSITY'S STATUS AND STATE TAXES HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL 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, 2012, THE UNIVERSITY'S TAX YEARS 2008 TO 2011 REMAIN SUBJECT TO EXAMINATION. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP 202,504. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -181,605. COLLECTION OF PLEDGE PREVIOUSLY WRITTEN OFF 2,034,336. TOTAL TO SCHEDULE D, PART XI, LINE 8: 2,055,235. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -181,605. COLLECTION OF PLEDGE PREVIOUSLY WRITTEN OFF 2,034,336. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 23,395,087. SPECIAL EVENTS EXPENSES -280,830. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 280,830. UNREALIZED GAIN ON INTEREST RATE SWAP -202,504. PART XIII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 23,395,087. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 EAST ASIA AND THE PACIFIC 1 14 PROGRAM SERVICES INSTRUCTION 456711 1 14 0 0 1 14 456711 0 456711 X EAST ASIA/PACIFIC TEACH ENGLISH LANGUAGE 456711 WIRE FMV 1 0 1 0 0 0 R. PERRY DINNER 479567 424445 55122 21400 10555 86214 15096 87313 T. LANDRY DINNER 86523 69460 17063 14562 6937 10978 3 88109 69124 18985 11842 15710 223 654199 563029 91170 33242 10555 116486 22033 98514 280830 -189660 1 SCHOLARSHIPS 3514 23668275 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE UNIVERSITY HAS A FINANCIAL AID OFFICE WHICH IS CHARGED WITH THE RESPONSIBILITY OF APPLYING SCHOLARSHIPS TO STUDENT ACCOUNTS IN COMPLIANCE WITH ALL FEDERAL REQUIREMENTS, DONOR RESTRICTIONS ON ENDOWMENT INCOME TO BE USED FOR SCHOLARSHIPS AND INTERNAL POLICIES FOR INSTITUTIONAL SCHOLARSHIP FUNDS IN RELATION TO ELIGIBILITY REQUIREMENTS. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 COOK GARY R 434549 0 0 0 248782 0 47000 0 33613 0 763944 0 0 0 BLACKBURN J BLAIR 232099 0 28455 0 694 0 16500 0 27806 0 305554 0 0 0 DOWD DENNIS C 162039 0 5000 0 0 0 13017 0 6291 0 186347 0 0 0 BRUNTMYER ERIC I 152316 0 1000 0 0 0 6580 0 7291 0 167187 0 0 0 LINAM R GAIL 158769 0 0 0 0 0 13120 0 5976 0 177865 0 0 0 KAVLI SUZANNE E 154543 0 0 0 0 0 13433 0 6976 0 174952 0 0 0 MALONE DANIEL R 138650 0 0 0 0 0 12649 0 5932 0 157231 0 0 0 MACMILLAN DANIEL G 133737 0 0 0 0 0 11644 0 5867 0 151248 0 0 0 MULLEN STEVEN K 145268 0 0 0 0 0 12195 0 6291 0 163754 0 0 0 UNDERWOOD JAMES D 138579 0 0 0 0 0 10770 0 7051 0 156400 0 0 0 SUPPLEMENTAL INFORMATION PART III PART II COLUMN B(I) - AMOUNTS IN COLUMN INCLUDE, BUT ARE NOT LIMITED TO, CONTRACTUAL PAY, OVERLOAD PAY, TAXABLE GROUP TERM LIFE, AND PRE-TAX WITHHOLDINGS. COLUMN B(III) - (1) A DEFERRED COMPENSATION ARRANGEMENT WAS ENTERED INTO FOR YEARS BEGINNING IN 2000 (LATER REVISED.) A PORTION OF THE DEFERRED COMPENSATION VESTED AND BECAME TAXABLE IN 2011. ALSO INCLUDED IS AN AMOUNT FOR HOUSING EXPENSE AND A CONTRIBUTION TO COOK'S 403(B) PLAN AND PERSONAL AUTO MILEAGE FOR BLACKBURN. COLUMN C - (2) INCLUDES DEFERRED COMPENSATION PROVIDED IN 2000, WHICH VESTED IN 2011, BUT IS NOT PAID, AS WELL AS NONTAXABLE RETIREMENT EMPLOYER CONTRIBUTIONS. COLUMN D - (3) AMOUNTS IN COLUMN D PROVIDE FOR THE NONTAXABLE VALUE OF CAMPUS HOUSING UNDER SECTION 119, AND/OR NONTAXABLE MEDICAL BENEFITS. CITY OF TATUM TEXAS HIGHER EDUCATION FACILITIES 2007-12-01 10000000 STUDENT HOUSING/EDUCATION FACILITIES 0 0 0 10193703 52212 8942651 2008 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 GARY COOK REAL ESTATE NOTE X 650000 160000 0 1 1 160000 X 55380 COST OF DONATED PROPERTY X ADVERT. SPACE 1 25000 COST OF DONATED PROPERTY X OTHER 23 42400 COST OF DONATED PROPERTY X LAND 1 2500 COST OF DONATED PROPERTY 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE IRS FORM 990 IS PREPARED INTERNALLY BY THE FINANCIAL AFFAIRS DIVISION OF THE UNIVERSITY. THE INFORMATION GATHERED AND REVIEWED TO PREPARE THE FORM 990 COMES FROM NUMEROUS SOURCES. THESE SOURCES INCLUDE THE UNIVERSITY'S FINANCIALS, PAYROLL RECORDS, BOARD OF TRUSTEES DOCUMENTS, ETC. THE FINAL DRAFT OF THE FORM 990 IS PRESENTED TO THE FULL BOARD BEFORE IT IS ELECTRONICALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C YES, THE ORGANIZATION DOES MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY OF DEALING WITH "CONFLICT OF INTEREST." SPECIFICALLY, THE FINANCIAL AFFAIRS VICE PRESIDENT REVIEWS ALL PURCHASE ORDERS AND APPROVES THE PURCHASE ORDERS IN ORDER TO MONITOR WHETHER OR NOT AN OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE HAS A CONFLICT OF INTEREST AND IS BEING REIMBURSED AS SUCH. IF AT ANY TIME AN OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE SHOULD APPEAR TO HAVE A CONFLICT OF INTEREST, THE INFORMATION IS THEN PROVIDED TO THE APPROPRIATE ENTITY FOR THEM TO ACT UPON. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION OF THE ORGANIZATION'S TOP OFFICER. THE ORGANIZATION'S TOP OFFICER REVIEWS AND APPROVES THE COMPENSATION OF THE REMAINING OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -3,136,616. DONATED SERVICES AND USE OF FACILITIES: -1,048. UNREALIZED GAIN ON INTEREST RATE SWAP 202,504. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -181,605. COLLECTION OF PLEDGE PREVIOUSLY WRITTEN OFF 2,034,336. TOTAL TO FORM 990, PART XI, LINE 5: -1,082,429. CHANGE IN OVERSIGHT OF THE AUDIT FORM 990, PART XII, LINE 2C THERE HAS BEEN NO CHANGE IN THE OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.