ABILENE CHRISTIAN UNIVERSITY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ABILENE CHRISTIAN UNIVERSITY (EIN 75-0851900)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2013-10-08
IRS object ID: 201312819349301156
Schema version: 2012v2.0
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 L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-10-08T15:11:46-07:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	750851900	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	ABIL	NameControl
Phone	3256742000	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	Steven Holley	Name
Title	CFO	Title
Date Signed	2013-10-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Joe Melson CPA	Name
PTIN	P00158111	PTIN
Phone	3256724000	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	209010634	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.acu.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1906	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	32	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	27	NbrIndependentVotingMembers
Total Nbr Employees	2745	TotalNbrEmployees
Total Gross UBI	763671	TotalGrossUBI
Contributions Grants Prior Year	26954737	ContributionsGrantsPriorYear
Contributions Grants Current Year	33491147	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	112704345	ProgramServiceRevenuePriorYear
Program Service Revenue CY	115223906	ProgramServiceRevenueCY
Investment Income Prior Year	20583318	InvestmentIncomePriorYear
Investment Income Current Year	16677030	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3089749	OtherRevenuePriorYear
Other Revenue Current Year	8678702	OtherRevenueCurrentYear
Total Revenue Prior Year	163332149	TotalRevenuePriorYear
Total Revenue Current Year	174070785	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	35183020	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	39869483	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	61804310	SalariesEtcPriorYear
Salaries Etc Current Year	62509725	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	194105	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	277185	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	3193949	TotalFundrsngExpCurrentYear
Other Expense Prior Year	46428407	OtherExpensePriorYear
Other Expenses Current Year	46037034	OtherExpensesCurrentYear
Total Expenses Prior Year	143609842	TotalExpensesPriorYear
Total Expenses Current Year	148693427	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	19722307	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	25377358	RevenuesLessExpensesCY
Total Assets BOY	469340866	TotalAssetsBOY
Total Assets EOY	501950692	TotalAssetsEOY
Total Liabilities BOY	119697520	TotalLiabilitiesBOY
Total Liabilities EOY	120004201	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	349643346	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	381946491	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	96081808	Expense
Grants	39869483	Grants
Revenue	98361676	Revenue
Description	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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	14063759	Expense
Revenue	14397470	Revenue
Description	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.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	2980817	Expense
Revenue	3051547	Revenue
Description	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.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	113126384	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	true	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	true	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	true	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	true	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	true	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	528	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	2745	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Foreign Financial Account	true	ForeignFinancialAccount
Name Of Foreign Country	UK	NameOfForeignCountry
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	32	NbrVotingGoverningBodyMembers
Number Independent Voting Members	27	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
Own Website	X	OwnWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Stacey L McGee	NamePerson
Telephone Number	3256742539	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (52 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
Rick Wessel
Trustee	1.00	0.00	X	0	0	0
Alan Rich
Trustee	1.00	0.00	X	0	0	0
David Flow
Trustee	1.00	0.00	X	0	0	0
Charles Onstead
Trustee	1.00	0.00	X	0	0	0
John Stites II
Trustee	1.00	0.00	X	0	0	0
Steven Smith
Trustee	1.00	0.00	X	0	0	0
Gary Skidmore
Trustee	1.00	0.00	X	0	0	0
Bettye Skelton
Trustee	1.00	0.00	X	0	0	0
Eddie Sharp Jr
Trustee	1.00	0.00	X	0	0	0
John Petty II
Trustee	1.00	0.00	X	0	0	0	X
Barry Packer
Trustee	1.00	0.00	X	0	0	0	X
James Orr
Trustee	1.00	0.00	X	0	0	0	X
Wayne Massey
Trustee	0.00	0.00	X	0	0	0
Steven Mack
Trustee	1.00	0.00	X	0	0	0	X
Mark Duncum
Trustee	0.00	0.00	X	0	0	0
Jeffrey Knight
Trustee	1.00	0.00	X	0	0	0
Heriberto Guerra Jr
Trustee	1.00	0.00	X	0	0	0
Deon Fair
Trustee	1.00	0.00	X	0	0	0
James Porter
Trustee	1.00	0.00	X	0	0	0
Carole Phillips
Trustee	1.00	0.00	X	0	0	0
Kyle Hammond
Trustee	1.00	0.00	X	0	0	0
Sharron Drury
Trustee	1.00	0.00	X	0	0	0	X
Billy Curl
Trustee	1.00	0.00	X	0	0	0
Belinda Harmon
Trustee	1.00	0.00	X	0	0	0
Jack Griggs
Trustee	1.00	0.00	X	0	0	0
William Busch
Trustee	1.00	0.00	X	0	0	0
Ralph Draper
Trustee	1.00	0.00	X	0	0	0
Cynthia Brown
Trustee	1.00	0.00	X	0	0	0
Lance Barrow
Trustee	1.00	0.00	X	0	0	0
Tod Brown
Trustee	1.00	0.00	X	0	0	0
April Anthony
Trustee	1.00	0.00	X	0	0	0
Abelardo Alvarez Jr
Trustee	1.00	0.00	X	0	0	0
Kelly Young
CFO	40.00	0.00		110024	0	64082	X
Jean-Noel Thompson
VP Studnt Life	40.00	0.00		134597	0	30186	X
Slade Sullivan
General Counsel	40.00	0.00		147122	0	27405	X
Philip Schubert
President	40.00	0.00		244333	0	113884	X
Gary McCaleb
VP University	40.00	0.00		151418	0	24093	X
Royce Money
Chancellor	40.00	0.00		121483	0	97465	X
Jared Mosley
Director, Athle	40.00	0.00		115339	0	26446	X
Kevin Roberts
VP Plng and Ops	40.00	0.00		122871	0	25835	X
Robert Rhodes
Provost	40.00	0.00		94576	0	19033	X
Allison Garrett
Executive VP	40.00	0.00		62784	0	15461	X
Gregory Straughn
Provost	40.00	0.00		136931	0	31801	X
Philip Boone Jr
VP-Advancement	40.00	0.00		196240	0	31417	X
Suzanne Allmon
Snr Advsr -Pres	40.00	0.00		101646	0	20651	X
Jack Rich
President - ACIMCO	0.00	40.00		0	329930	38206		X
Richard Lytle
Dean-COBA	40.00	0.00		145492	0	30815			X
Perry Reeves
Proffessor Emeritu	40.00	0.00		151952	0	17252			X
John Weaver
Dean - Library	40.00	0.00		142638	0	27431			X
David Wright
Professor	40.00	0.00		143653	0	15071			X
Kent Rideout
Director, Invst Sv	40.00	0.00		160576	0	21945			X
Jeanine Varner
Professor	40.00	0.00		126317	0	21762				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2609992	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	329930	TotalReportableCompFrmRltdOrgs
Total Other Compensation	700241	TotalOtherCompensation
Number Individuals GT100 K	52	NumberIndividualsGT100K
Formers Listed	true	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Wyatt Electrical Services Inc
1149 Butternut	Abilene	TX	79602	Electrical Services	397312
WFF Facility Services
ACU Box 28251	Abilene	TX	79699	Housekeeping	1569222
Royall And Company
1920 East Parham Road	Richmond	VA	23228	Marketing	360042
Luster Construction
PO Box 244	Buffalo Gap	TX	79508	Construction	324794
Aramark Corporation
1101 Market St	Philadelphia	PA	19107	Food Services	6163616

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	13	NumberOfContractorsGT100K
Related Organizations	1552677	RelatedOrganizations
Government Grants	5507968	GovernmentGrants
All Other Contributions	26430502	AllOtherContributions
Noncash Contributions	6266907	NoncashContributions
Total Contributions	33491147	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
Tuition and Fees	611710	97763439	97763439
Education Services	611710	3062997	3051547	11450
Auxiliary Enterprises	611710	14397470	14397470

Field	Value	IRS element (for citing)
Total Program Service Revenue	115223906	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5245085	TotalRevenueColumn
Unrelated Business Revenue	1405	UnrelatedBusinessRevenue
Exclusion	$5,243,680	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	6143298	TotalRevenueColumn
Exclusion	$6,143,298	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	748083	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	291041	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	457042	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	457042	TotalRevenueColumn
Unrelated Business Revenue	120462	UnrelatedBusinessRevenue
Exclusion	$336,580	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	42257056	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	30825111	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	11431945	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	11431945	TotalRevenueColumn
Unrelated Business Revenue	10759	UnrelatedBusinessRevenue
Exclusion	$11,421,186	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

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

Net Income From Gaming NetIncomeFromGaming

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

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	5303822	GrossSalesOfInventory
Cost Of Goods Sold	3823697	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	1480125	TotalRevenueColumn
Unrelated Business Revenue	619595	UnrelatedBusinessRevenue
Exclusion	$860,530	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Other Income	Description
Business Code	611710	BusinessCode
Total Revenue Column	598237	TotalRevenueColumn
Related Or Exempt Function Income	598237	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	598237	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	174070785	TotalRevenueColumn
Related Or Exempt Function Income	115810693	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	763671	UnrelatedBusinessRevenue
Exclusion	$24,005,274	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	149220	Total
Program Services	149220	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	39720263	Total
Program Services	39720263	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	2638534	Total
Program Services	636024	ProgramServices
Management And General	1427862	ManagementAndGeneral
Fundraising	574648	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	45314319	Total
Program Services	34514133	ProgramServices
Management And General	9517417	ManagementAndGeneral
Fundraising	1282769	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	2672103	Total
Program Services	2035236	ProgramServices
Management And General	561225	ManagementAndGeneral
Fundraising	75642	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	8822012	Total
Program Services	6719379	ProgramServices
Management And General	1852897	ManagementAndGeneral
Fundraising	249736	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3062757	Total
Program Services	2332782	ProgramServices
Management And General	643274	ManagementAndGeneral
Fundraising	86701	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	31939	Total
Management And General	31939	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	142787	Total
Program Services	1952	ProgramServices
Management And General	140835	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	277185	Total
Fundraising	277185	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	1148405	Total
Management And General	1148405	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1907481	Total
Program Services	1310437	ProgramServices
Management And General	485030	ManagementAndGeneral
Fundraising	112014	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	869000	Total
Program Services	328791	ProgramServices
Management And General	451163	ManagementAndGeneral
Fundraising	89046	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4473370	Total
Program Services	2984427	ProgramServices
Management And General	1335794	ManagementAndGeneral
Fundraising	153149	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	4566428	Total
Program Services	2763734	ProgramServices
Management And General	1783721	ManagementAndGeneral
Fundraising	18973	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	123433	Total
Program Services	123433	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	5599250	Total
Program Services	1359182	ProgramServices
Management And General	4233244	ManagementAndGeneral
Fundraising	6824	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	4479284	Total
Program Services	3841271	ProgramServices
Management And General	489774	ManagementAndGeneral
Fundraising	148239	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	714875	Total
Program Services	551322	ProgramServices
Management And General	133264	ManagementAndGeneral
Fundraising	30289	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	2857728	Total
Management And General	2857728	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	7128094	Total
Program Services	4879180	ProgramServices
Management And General	2248914	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	461704	Total
Program Services	214086	ProgramServices
Management And General	247618	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Sales Tax	564359	562152	1962	245
Student Development/Recruitin	782565	773399	9166
Repairs, Maintenance & Equip	3294709	1237993	2056286	430
Dining Service Contract	4863016	4818016	45000

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2028607	Total
Program Services	1269972	ProgramServices
Management And General	670576	ManagementAndGeneral
Fundraising	88059	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	148693427	Total
Program Services	113126384	ProgramServices
Management And General	32373094	ManagementAndGeneral
Fundraising	3193949	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	441511	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	6373618	BOY
EOY	2795432	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	9047965	BOY
EOY	19547460	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	4541201	BOY
EOY	3807287	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	130534	BOY
EOY	125835	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1056302	BOY
EOY	1803244	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	3130230	BOY
EOY	4367013	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	246778239	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	88831522	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	160042061	BOY
EOY	157946717	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	77992509	BOY
EOY	95281774	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	159560915	BOY
EOY	167332540	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	47465531	BOY
EOY	48501879	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	469340866	BOY
EOY	501950692	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	16984191	BOY
EOY	12915683	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	56243488	BOY
EOY	52417081	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	7784029	BOY
EOY	6979632	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	38685812	BOY
EOY	47691805	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	119697520	BOY
EOY	120004201	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	189577154	BOY
EOY	196539323	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	92766169	BOY
EOY	116304003	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	67300023	BOY
EOY	69103165	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	349643346	BOY
EOY	381946491	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	469340866	BOY
EOY	501950692	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	25377358	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	8143376	ReconciliationUnrealizedInvest
Reconcilation Other Changes	-1217589	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form4720 Filed4955 Tax	false	Form4720Filed4955Tax
Correction Made	false	CorrectionMade
Volunteers	false	Volunteers
Paid Staff Or Management	true	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	true	DirectContactLegislators
Direct Contact Legislators	$413	DirectContactLegislatorsAmount
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Total Lobbying Expenditures IIB	413	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3
Form4720 Filed4912 Tax	false	Form4720Filed4912Tax

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	Part II-B, Line 1i	Identifier
Return Reference	Part II-B, Line 1i - Other Activities Description	ReturnReference
Explanation	Employees, on behalf of ACU, met with Abilene city council to voice their support for a corridor zoning overlay that was to be voted on.Also, communication was provided to employees regarding the expiration of Section 127, employer-provided tuition assistance. The communication advocated that employees contact members of Congress to support the tax extenders package.	Explanation

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number DA Fs Held	9	NumberDAFsHeld
Donor Advised Contributions	373842	DonorAdvisedContributions
Grants Paid From Donor Funds	661514	GrantsPaidFromDonorFunds
Aggregate DAF Value	1388333	AggregateDAFValue
Disclosed Orgs Legal Control	true	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	true	DisclosedForCharitablePurposes
Agent Trustee Etc	true	AgentTrusteeEtc
Beginning Balance	36458928	BeginningBalance
Additions During Year	8156859	AdditionsDuringYear
Distributions During Year	1742708	DistributionsDuringYear
Ending Balance	42873079	EndingBalance
Included On FS	false	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	307124826	BeginningOfYearBalance
Contributions	9345316	Contributions
Investment Earnings Or Losses	30141501	InvestmentEarningsOrLosses
Grants Or Scholarships	5466945	GrantsOrScholarships
Other Expenditures	9293720	OtherExpenditures
Administrative Expenses	1148405	AdministrativeExpenses
End Of Year Balance	330702573	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	302232657	BeginningOfYearBalance
Contributions	14233696	Contributions
Investment Earnings Or Losses	5579933	InvestmentEarningsOrLosses
Grants Or Scholarships	5363578	GrantsOrScholarships
Other Expenditures	8465924	OtherExpenditures
Administrative Expenses	1091958	AdministrativeExpenses
End Of Year Balance	307124826	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	266135139	BeginningOfYearBalance
Contributions	3312106	Contributions
Investment Earnings Or Losses	46749771	InvestmentEarningsOrLosses
Grants Or Scholarships	5173789	GrantsOrScholarships
Other Expenditures	7836029	OtherExpenditures
Administrative Expenses	954541	AdministrativeExpenses
End Of Year Balance	302232657	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	239532858	BeginningOfYearBalance
Contributions	2639608	Contributions
Investment Earnings Or Losses	37861920	InvestmentEarningsOrLosses
Grants Or Scholarships	5100966	GrantsOrScholarships
Other Expenditures	7957914	OtherExpenditures
Administrative Expenses	840367	AdministrativeExpenses
End Of Year Balance	266135139	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4586257	BeginningOfYearBalance
Contributions	-10186188	Contributions
Investment Earnings Or Losses	5361583	InvestmentEarningsOrLosses
Grants Or Scholarships	6996986	GrantsOrScholarships
Other Expenditures	826473	OtherExpenditures
Administrative Expenses	239532858	AdministrativeExpenses
End Of Year Balance	239532858	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.42790	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.26970	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.30240	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	true	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	true	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4140129	OtherCostOrOtherBasis
Book Value	4140129	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	190009077	OtherCostOrOtherBasis
Depreciation	76142653	Depreciation
Book Value	113866424	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	20284156	OtherCostOrOtherBasis
Depreciation	12688869	Depreciation
Book Value	7595287	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	16318363	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	16026514	OtherCostOrOtherBasis
Book Value	32344877	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	157946717	TotalOfBookValueLandBuildings

Closely Held Equity Interests CloselyHeldEquityInterests

Field	Value	IRS element (for citing)
Book Value	4869086	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	167332540	TotalOfBookValueSecurities

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	Assets Held by External Trustees	Description
Book Value	3461669	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	48501879	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
Reserve for Split Int Agreements	$19,718,979
Deposits and Other Liabilities	$7,972,826
Advances on Lines of Credit	$20,000,000

Field	Value	IRS element (for citing)
Total Of Amounts	47691805	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	148949448	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	8143376	NetUnrealizedGainsInvestments
Other Revenues	-33264713	OtherRevenues
Revenue Not Rptd F990	-25121337	RevenueNotRptdF990
Revenue Subtotal	174070785	RevenueSubtotal
Total Revenue Per Form990	174070785	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	114187154	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	7541924	OtherExpensesIncluded
Expenses Not Rptd F990	7541924	ExpensesNotRptdF990
Expenses Subtotal	106645230	ExpensesSubtotal
Other Expenses Not Included	42048197	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	42048197	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	148693427	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 4b	Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	Reclass Scholarship Expense $39670348 Reclass Rental Expense $-327903 Reclass Gifts from Related Organizations $1557347 Reclass Endowment Fees - ACIMCO $1148405
Part XII, Line 2d	Part XII, Line 2d: Other expenses and losses per audited F/S	Woodward Expenses $1505347 ACIMCO Expenses $1126432 Reclass Cost of Good Sold $3823697 Stone-Campbell Restoration Movement Expe $1086448
Part X	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 Foundation, 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, 2013 and 2012, 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, 2013, the University's tax years 2007 to 2013 remain subject to examination.
Part V, Line 4	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.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	ExplanationExplanation
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 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 F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)

RegionRegion	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
South America	1	2	Program Services	Higher Education	399907
Europe	1	1	Program Services	Higher Education	1030375

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	2	SubtotalNumberOfOffices
Subtotal Number Of Employees	3	SubtotalNumberOfEmployees
Total Number Of Offices	2	TotalNumberOfOffices
Total Number Of Employees	3	TotalNumberOfEmployees
Subtotal Amount Spent	1430282	SubtotalAmountSpent
Total Amount Spent	1430282	TotalAmountSpent
Transfer To Foreign Corp	true	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	true	PassiveForeignInvestCo
Foreign Partnership	true	ForeignPartnership
Boycott Countries	false	BoycottCountries

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Email Solicitations	X	EmailSolicitations
Phone Solicitations	X	PhoneSolicitations
In Person Solicitations	X	InPersonSolicitations
Agreement Ref Fundraising	true	AgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	ActivityActivity	Fundraiser Control Of FundsFundraiserControlOfFunds	Amount Retained By ContractorAmountRetainedByContractor	Gross ReceiptsGrossReceipts
Pursuant Group
PO Box 203421	Dallas	TX	75320	Fundraising	false	87957
RuffaloCody LL
65 Kirkwood Nor	Cedar Rapi	IA	52404	Fundraising	false	182156	172160

Field	Value	IRS element (for citing)
Total Gross Receipts	172160	TotalGrossReceipts
Total Retained By Contractors	270113	TotalRetainedByContractors
Licensed States	WI	LicensedStates
Licensed States	WV	LicensedStates
Licensed States	VA	LicensedStates
Licensed States	UT	LicensedStates
Licensed States	TN	LicensedStates
Licensed States	SC	LicensedStates
Licensed States	RI	LicensedStates
Licensed States	PA	LicensedStates
Licensed States	OK	LicensedStates
Licensed States	OH	LicensedStates
Licensed States	ND	LicensedStates
Licensed States	NC	LicensedStates
Licensed States	NY	LicensedStates
Licensed States	NM	LicensedStates
Licensed States	NJ	LicensedStates
Licensed States	MS	LicensedStates
Licensed States	MO	LicensedStates
Licensed States	MN	LicensedStates
Licensed States	MI	LicensedStates
Licensed States	ME	LicensedStates
Licensed States	MD	LicensedStates
Licensed States	LA	LicensedStates
Licensed States	KY	LicensedStates
Licensed States	KS	LicensedStates
Licensed States	IL	LicensedStates
Licensed States	HI	LicensedStates
Licensed States	GA	LicensedStates
Licensed States	FL	LicensedStates
Licensed States	CT	LicensedStates
Licensed States	CA	LicensedStates
Licensed States	AR	LicensedStates
Licensed States	AL	LicensedStates
Licensed States	WA	LicensedStates
Licensed States	OR	LicensedStates
Licensed States	NH	LicensedStates
Licensed States	MA	LicensedStates
Licensed States	CO	LicensedStates
Licensed States	AZ	LicensedStates
Licensed States	AK	LicensedStates

Form990 Schedule G Part IV Form990ScheduleGPartIV

Field	Value	IRS element (for citing)
Identifier	Schedule G - Additional Information	Identifier
Explanation	Abilene Christian University paid RuffaloCody, LLC and Pursuant Group, Inc. $6,079 and $993 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.	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (8 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Purpose Of GrantPurposeOfGrant
Wayne Reed CCC
11B Lindsley Ave	Nashville	TN	37210	621625142	501(c)(3)	10000	0	General Support
Southern Hills Church of Chri
3364 Buffalo Gap Road	Abilene	TX	79605	751178335	501(c)(3)	8500	0	General Support
Preston Road Church of Christ
6409 Preston Road	Dallas	TX	75205	750945932	501(c)(3)	15000	0	General Support
Next Right Step
PO Box 41	Nashville	TN	37211	205666103	501(c)(3)	15000	0	General Support
Mobile Medical Disaster Relie
5409 Maryland Way	Brentwood	TN	37027	300345964	501(c)(3)	25000	0	General Support
Hillcrest Church of Christ
650 E Ambler	Abilene	TX	79601	751174098	501(c)(3)	12042	0	General Support
Columbia Avenue Church of Chr
315 Columbia Ave	Glasgow	KY	42141	610721220	501(c)(3)	6000	0	General Support
Arms of Hope
21300 Hwy 16 North	Medina	TX	78055	510416193	501(c)(3)	12500	0	General Support

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	8	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	Scholarships - Higher Education	TypeOfGrant
Number Of Recipients	3751	NumberOfRecipients
Amount Of Cash Grant	39720263	AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Grantmaker's Description of How Grants are Used	Identifier
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.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	X	FirstClassOrCharterTravel
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException
Rebuttable Presumption Procedure	false	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII (15 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Other Compensation Filing OrgOtherCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Related OrgsTotalCompensationRelatedOrgs
Slade Sullivan
General Counsel	140987	3145	2990	11720	15685	174527
Royce Money
Chancellor	93695	3255	24533	13019	84446	218948
Richard Lytle
Dean-COBA	140415	2982	2095	11927	18888	176307
Philip Schubert
President	177060	65733	1540	20400	93484	358217
Philip Boone Jr
VP-Advancement	167860	26700	1680	14000	17417	227657
Perry Reeves
Proffessor Emeritu	65182	1571	85199	4785	12467	169204
Kent Rideout
Director, Invst Sv	113839	45597	1140	9303	12642	182521
Kelly Young
CFO	105924	2960	1140	11840	52242	174106
John Weaver
Dean - Library	138618	2880	1140	11520	15911	170069
Jean-Noel Thompson
VP Studnt Life	130455	2787	1355	11149	19037	164783
Jeanine Varner
Professor	118837	1660	5820	10043	11719	148079
Jack Rich
President - ACIMCO							257535	66032	6363	20584	17622	368136
Gregory Straughn
Provost	133931	3000		11525	20276	168732
Gary McCaleb
VP University	136878	2700	11840	10800	13293	175511
David Wright
Professor	58653		85000	4514	10557	158724

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	Sch J, Part I, Line 1a	Identifier
Return Reference	Part I, Line 1a: Relevant information in regards to selections on 1a.	ReturnReference
Explanation	Charter travel was paid for on behalf of Phil Schubert, Phil Boone, and Royce Money. 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. Currently, three listed employees take advantage of the benefit. The housing allowance is not included as taxable compensation to the employee.Health club dues were paid on behalf of Royce Money. The dues were reported as taxable compensation.Country club dues were paid on behalf of Jared Mosley. The dues were reported as taxable compensation.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
Stamford Higher Education
D	752780581	2010-06-08	16000000	SRWC Construction, Renovation	false	false	false
Stamford Higher Education Facilities
C	752780581	2009-12-18	6500000	Loop Line Replacement	false	false	false
Simonton Education Facilities Corporation
B	202183615	2008-06-30	10000000	Construction Hunter Welcome Center	false	false	false
Stamford Higher Education Facilities Corporation
A	752780581	2006-11-09	2619410	Renovation of Residence Hall	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceeds	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
D	14078165	320000	13758165	2012	false	false	true	true
C	6500000	130000	6370000	2010	false	false	true	true
B	10000000	50358	9949642	2009	false	false	true	true
A	2619410	45449	2573961	2008	false	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs	Engage Bond Counsel ContractsEngageBondCounselContracts	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers
D	false	false	false	false	0.01640	0.01640	true	false	false
C	false	false	false	false			true	false	false
B	false	false	true	false		0.00351	true	false	false	true	0.00351
A	false	false	false	false			true	false	false

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Exception To RebateExceptionToRebate	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated
(no name)
D	false	true	false	false	false	false
(no name)
C	false	true	false	false	false	false
Bank of America
B	false	true	true	false	false	false	20.5000	true	false
Bank of America
A	false	true	true	false	false	false	20.0000	true	false

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
D	false
C	false
B	false
A	false

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
Stamford Higher Education Facilities
D	752780581	2006-01-31	7380590	Renovation and Refunding	false	false	false
Stamford Higher Education Facilities Corporation
C	752780581	2005-12-01	2030000	Capital Improvements	false	false	false
Stamford Higher Education Facilities Corporation
B	752780581	2005-06-01	6700000	Residence Hall	false	false	false
Stamford Higher Education Facilities Corporation
A	752780581	2003-09-17	9463000	Capital Improvements	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceeds	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
D	7380590	45000	67994	970000	6297596	2006	true	false	true	true
C	2030000			2030000		2006	false	false	true	true
B	6700000	45529		6654471		2006	false	false	true	true
A	9463000	65500		9397500		2004	false	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs	Engage Bond Counsel ContractsEngageBondCounselContracts	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Total Private Business UseTotalPrivateBusinessUse
D	false	false	false	false	true	false	false
C	false	false	false	false	true	false	false
B	false	false	true	false	true	false	false	true	0.00519	0.00519
A	false	false	false	false	true	false	false

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Exception To RebateExceptionToRebate	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
Bank of America
D	false	true	true	19.6000	true	false	false	false	false
(no name)
C	false	true	false				false	false	false
Bank of America
B	false	true	true	21.0000	true	false	false	false	false
Bank of America
A	false	true	true	18.5000	true	false	false	false	false

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
D	false
C	false
B	false
A	false

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	Supplemental Information	Identifier
Return Reference	Part VI	ReturnReference
Explanation	$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.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part III Form990ScheduleLPartIII (2 entries)

Name Of Interested PersonNameOfInterestedPerson	Relationship With OrganizationRelationshipWithOrganization	Amount Of GrantAmountOfGrant
Tuition Discounts	Relatives of Officers	40156
Merit Based Scholarships	RelativesTrustees & Officers	61740

Form990 Schedule L Part IV Form990ScheduleLPartIV (9 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Trish Mosley
Fam Member	11486	Nonemployee Compensa	false
Don Pope
Fam Member	130853	Employee Compensatio	false
Marcia Straughn
Fam Member	46667	Employee Compensatio	false
Robert Hunter
Fam Member	55649	Employee Compnsation	false
Blue Cross Blue Shield
See Addtl. Info.	761467	Administrative Fees	false
Pamela Money
Fam Member	27235	Employee Compensation	false
Brad Crisp
Fam Member	122570	Employee Compensation	false
Paul Varner
Fam Member	53376	Employee Compensation	false
Cara Lee Cranford
Fam Member	35181	Employee Compensation	false

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
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.Part IV, Additional Information:Don Pope - Brother-in-law of David Flow, TrusteeCara Lee Cranford - Daughter of Gary McCaleb, OfficerPaul Varner - Husband of Jeanine Varner, Former OfficerBrad Crisp - Son-In Law of Royce Money, OfficerPamela Money - Wife of Royce Money, OfficerRobert Hunter - Father of Carole Phillips, TrusteeMarcia Straughn - Spouse of Greg Straughn, OfficerTrish Mosley - Wife of Jared Mosley, OfficerJack 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 all claims paid by BCBS are reimbursed by ACU. ACU pays administrative fees for their services.	Explanation

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehicles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	145000	NoncashContribsRptdF990
Method Of Determining Revenues	Appraised Value	MethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	18	NumberOfContributions
Noncash Contribs Rptd F990	5491198	NoncashContribsRptdF990
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenues

Securities Closely Held Stock SecuritiesCloselyHeldStock

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	25007	NoncashContribsRptdF990
Method Of Determining Revenues	Fair Market Value	MethodOfDeterminingRevenues

Securities Prtnrshp Trust Intrsts SecuritiesPrtnrshpTrustIntrsts

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	70400	NoncashContribsRptdF990
Method Of Determining Revenues	Appraised Value	MethodOfDeterminingRevenues

Real Estate Commercial RealEstateCommercial

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	128000	NoncashContribsRptdF990
Method Of Determining Revenues	Appraised Value	MethodOfDeterminingRevenues

Real Estate Other RealEstateOther

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	191958	NoncashContribsRptdF990
Method Of Determining Revenues	Appraised Value	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (6 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	Promissory Note	1	62500	Face Value
X	Gift Annuity	1	27556	Present Value
X	7 Year Annuity	1	25944	Present Value
X	Gift Annuity	1	18316	Present Value
X	Gift Annuity	1	45713	Present Value
X	Gift Annuity	1	35315	Present Value

Field	Value	IRS element (for citing)
Number Of8283 Received	1	NumberOf8283Received
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
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), Stone-Campbell Restoration Movement (20-3709531), 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.
Other Changes In Net Assets Or Fund Balances - Other Decreases	Assumption of SCRMP Net Losses = -$1217589	Form 990, Part XI, Line 9
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.	Form 990, Part VI, Line 19
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 15b
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 15a
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 12c
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 11b
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 RelationshipWilliam Busch, Barry Packer - Advisory Relationship	Form 990, Part VI, Line 2

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI

Name Of Disregarded Entity NameOfDisregardedEntity

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

Address US AddressUS

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	PrimaryActivities
Legal Domicile State	TX	LegalDomicileState
EOY Assets	159302	EOYAssets
Direct Controlling Entity NA	N/A	DirectControllingEntityNA

Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
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
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
Stone-Campbell Restoration Movement Publ
1626 Campus Court	Abilene	TX	79699	203709531	University Publishing	TX	501(c)3	11 TYPE I	Abilene Christian University	false

Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Type Of EntityTypeOfEntity	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Percentage OwnershipPercentageOwnership	Controlled OrgControlledOrg	Business Name Line1DirectControllingEntityName/BusinessNameLine1
ACU Connected Consulting Inc
1721 East Southlake Blvd	Southlake	TX	76092	454805274	Technology Training	TX	N/A	C Corp	-33903	116097	0.47000	false
Genesis Network Solutions
500 Chestnut St 200	Abilene	TX	79602	205646441	Software Testing	TX		C Corp	-6370	75927	0.25000	false	NA

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	true	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	true	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (7 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
Grace L Woodward Memorial Endowment
c	1500677	Cost
ACIMCO
n	21207	Est - Sq Ftg
ACIMCO
m	1148405	Cash Paid
ACIMCO
c	50000	Cash Paid
Stone-Campbell Restoration Movement Publ
s	1217589	Book Value
Stone-Campbell Restoration Movement Publ
n	66815	Est - Sq Ftg
Stone-Campbell Restoration Movement Publ
c	2000	Cash Paid