2013-10-08T15:11:46-07:00 2013-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2012-06-01 750851900 Abilene Christian University ABIL 3256742000 ACU Box 29120 Abilene TX 79699 Steven Holley 2013-10-07 true Joe Melson CPA P00158111 3256724000 2012 2016-02-24 21:20:13Z 209010634 false false X www.acu.edu X 1906 TX 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. 32 27 2745 763671 26954737 33491147 112704345 115223906 20583318 16677030 3089749 8678702 163332149 174070785 35183020 39869483 0 61804310 62509725 194105 277185 3193949 46428407 46037034 143609842 148693427 19722307 25377358 469340866 501950692 119697520 120004201 349643346 381946491 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. false false 96081808 39869483 98361676 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. 14063759 14397470 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. 2980817 3051547 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. 113126384 true true false true false true false false true true true true false true true true false true true true true false false true false false false true true true true false false false false false false true false true true true false false false true true false false false false true 528 0 true 2745 true true true UK false false false true true false 0 false false false false false false false false false false X 32 27 true false false false false false false true true false false true true true true true true true true true true X X Stacey L McGee 3256742539 ACU Box 29120 Abilene TX 79699 Rick Wessel 1.00 0.00 X 0 0 0 Alan Rich 1.00 0.00 X 0 0 0 David Flow 1.00 0.00 X 0 0 0 Charles Onstead 1.00 0.00 X 0 0 0 John Stites II 1.00 0.00 X 0 0 0 Steven Smith 1.00 0.00 X 0 0 0 Gary Skidmore 1.00 0.00 X 0 0 0 Bettye Skelton 1.00 0.00 X 0 0 0 Eddie Sharp Jr 1.00 0.00 X 0 0 0 John Petty II 1.00 0.00 X X 0 0 0 Barry Packer 1.00 0.00 X X 0 0 0 James Orr 1.00 0.00 X X 0 0 0 Wayne Massey 0.00 0.00 X 0 0 0 Steven Mack 1.00 0.00 X X 0 0 0 Mark Duncum 0.00 0.00 X 0 0 0 Jeffrey Knight 1.00 0.00 X 0 0 0 Heriberto Guerra Jr 1.00 0.00 X 0 0 0 Deon Fair 1.00 0.00 X 0 0 0 James Porter 1.00 0.00 X 0 0 0 Carole Phillips 1.00 0.00 X 0 0 0 Kyle Hammond 1.00 0.00 X 0 0 0 Sharron Drury 1.00 0.00 X X 0 0 0 Billy Curl 1.00 0.00 X 0 0 0 Belinda Harmon 1.00 0.00 X 0 0 0 Jack Griggs 1.00 0.00 X 0 0 0 William Busch 1.00 0.00 X 0 0 0 Ralph Draper 1.00 0.00 X 0 0 0 Cynthia Brown 1.00 0.00 X 0 0 0 Lance Barrow 1.00 0.00 X 0 0 0 Tod Brown 1.00 0.00 X 0 0 0 April Anthony 1.00 0.00 X 0 0 0 Abelardo Alvarez Jr 1.00 0.00 X 0 0 0 Kelly Young 40.00 0.00 X 110024 0 64082 Jean-Noel Thompson 40.00 0.00 X 134597 0 30186 Slade Sullivan 40.00 0.00 X 147122 0 27405 Philip Schubert 40.00 0.00 X 244333 0 113884 Gary McCaleb 40.00 0.00 X 151418 0 24093 Royce Money 40.00 0.00 X 121483 0 97465 Jared Mosley 40.00 0.00 X 115339 0 26446 Kevin Roberts 40.00 0.00 X 122871 0 25835 Robert Rhodes 40.00 0.00 X 94576 0 19033 Allison Garrett 40.00 0.00 X 62784 0 15461 Gregory Straughn 40.00 0.00 X 136931 0 31801 Philip Boone Jr 40.00 0.00 X 196240 0 31417 Suzanne Allmon 40.00 0.00 X 101646 0 20651 Jack Rich 0.00 40.00 X 0 329930 38206 Richard Lytle 40.00 0.00 X 145492 0 30815 Perry Reeves 40.00 0.00 X 151952 0 17252 John Weaver 40.00 0.00 X 142638 0 27431 David Wright 40.00 0.00 X 143653 0 15071 Kent Rideout 40.00 0.00 X 160576 0 21945 Jeanine Varner 40.00 0.00 X 126317 0 21762 2609992 329930 700241 52 true true false 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 13 1552677 5507968 26430502 6266907 33491147 Tuition and Fees 611710 97763439 97763439 Education Services 611710 3062997 3051547 11450 Auxiliary Enterprises 611710 14397470 14397470 115223906 5245085 1405 5243680 0 6143298 6143298 748083 291041 457042 457042 120462 336580 42257056 30825111 11431945 11431945 10759 11421186 0 0 5303822 3823697 1480125 619595 860530 Other Income 611710 598237 598237 598237 174070785 115810693 763671 24005274 149220 149220 39720263 39720263 0 0 2638534 636024 1427862 574648 0 45314319 34514133 9517417 1282769 2672103 2035236 561225 75642 8822012 6719379 1852897 249736 3062757 2332782 643274 86701 0 31939 31939 142787 1952 140835 0 277185 277185 1148405 1148405 1907481 1310437 485030 112014 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RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 413 false false 413 false false Part II-B, Line 1i Part II-B, Line 1i - Other Activities Description 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. 9 373842 661514 1388333 true true true 36458928 8156859 1742708 42873079 false 307124826 9345316 30141501 5466945 9293720 1148405 330702573 302232657 14233696 5579933 5363578 8465924 1091958 307124826 266135139 3312106 46749771 5173789 7836029 954541 302232657 239532858 2639608 37861920 5100966 7957914 840367 266135139 4586257 -10186188 5361583 6996986 826473 239532858 239532858 0.42790 0.26970 0.30240 false true true 4140129 4140129 190009077 76142653 113866424 20284156 12688869 7595287 16318363 16026514 32344877 157946717 4869086 F 167332540 Assets Held by External Trustees 3461669 48501879 Reserve for Split Int Agreements 19718979 Deposits and Other Liabilities 7972826 Advances on Lines of Credit 20000000 47691805 X 148949448 8143376 -33264713 -25121337 174070785 174070785 114187154 7541924 7541924 106645230 42048197 42048197 148693427 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. 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 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. South America 1 2 Program Services Higher Education 399907 Europe 1 1 Program Services Higher Education 1030375 2 3 2 3 1430282 1430282 true false false true true false X X X true Pursuant Group PO Box 203421 Dallas TX 75320 Fundraising false 87957 RuffaloCody LL 65 Kirkwood Nor Cedar Rapi IA 52404 Fundraising false 172160 182156 172160 270113 WI WV VA UT TN SC RI PA OK OH ND NC NY NM NJ MS MO MN MI ME MD LA KY KS IL HI GA FL CT CA AR AL WA OR NH MA CO AZ AK Schedule G - Additional Information 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. true 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 8 0 Scholarships - Higher Education 3751 39720263 Grantmaker's Description of How Grants are Used 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. X X X true true X X X X false false false false false false false false false false Slade Sullivan 140987 3145 2990 11720 15685 174527 Royce Money 93695 3255 24533 13019 84446 218948 Richard Lytle 140415 2982 2095 11927 18888 176307 Philip Schubert 177060 65733 1540 20400 93484 358217 Philip Boone Jr 167860 26700 1680 14000 17417 227657 Perry Reeves 65182 1571 85199 4785 12467 169204 Kent Rideout 113839 45597 1140 9303 12642 182521 Kelly Young 105924 2960 1140 11840 52242 174106 John Weaver 138618 2880 1140 11520 15911 170069 Jean-Noel Thompson 130455 2787 1355 11149 19037 164783 Jeanine Varner 118837 1660 5820 10043 11719 148079 Jack Rich 257535 66032 6363 20584 17622 368136 Gregory Straughn 133931 3000 11525 20276 168732 Gary McCaleb 136878 2700 11840 10800 13293 175511 David Wright 58653 85000 4514 10557 158724 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. 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. D Stamford Higher Education 752780581 2010-06-08 16000000 SRWC Construction, Renovation false false false C Stamford Higher Education Facilities 752780581 2009-12-18 6500000 Loop Line Replacement false false false B Simonton Education Facilities Corporation 202183615 2008-06-30 10000000 Construction Hunter Welcome Center false false false A Stamford Higher Education Facilities Corporation 752780581 2006-11-09 2619410 Renovation of Residence Hall false false false 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 D false false false false 0.01640 0.01640 true false false C false false false false true false false B false false true true false 0.00351 0.00351 true false false A false false false false true false false D false true false false false false C false true false false false false B false true true Bank of America 20.5000 true false false false false A false true true Bank of America 20.0000 true false false false false D false C false B false A false D Stamford Higher Education Facilities 752780581 2006-01-31 7380590 Renovation and Refunding false false false C Stamford Higher Education Facilities Corporation 752780581 2005-12-01 2030000 Capital Improvements false false false B Stamford Higher Education Facilities Corporation 752780581 2005-06-01 6700000 Residence Hall false false false A Stamford Higher Education Facilities Corporation 752780581 2003-09-17 9463000 Capital Improvements false false false 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 D false false false false true false false C false false false false true false false B false false true true false 0.00519 0.00519 true false false A false false false false true false false D false true true Bank of America 19.6000 true false false false false C false true false false false false B false true true Bank of America 21.0000 true false false false false A false true true Bank of America 18.5000 true false false false false D false C false B false A false Supplemental Information Part VI $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. Tuition Discounts Relatives of Officers 40156 Merit Based Scholarships RelativesTrustees & Officers 61740 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 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. X 1 145000 Appraised Value X 18 5491198 Market Value X 1 25007 Fair Market Value X 1 70400 Appraised Value X 1 128000 Appraised Value X 1 191958 Appraised Value 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 1 false true false 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. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases Assumption of SCRMP Net Losses = -$1217589 Form 990, Part VI, Line 19 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 15b 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 15a 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 12c 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 11b 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 2 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 ACU Management LLC 1600 Campus Court Abilene TX 79699 571136730 General partner of ACU Foundation Limited TX 159302 N/A 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 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 NA C Corp -6370 75927 0.25000 false false false true false false false false false false false false false true true false false false false true 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