2013-05-15T11:47:12-07:00 2012-06-30 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2011-07-01 750859668 Wayland Baptist University WAYL 8062911000 1900 West 7th Street Plainview TX 79072 Lezlie Hukill 2013-05-15 true Robert Womack CPA 3256724000 2011 2016-02-24 21:20:13Z 82906953 false false X www.wbu.edu X 1908 TX Wayland Baptist University exists to educate students in an academically challenging, learning-focused and distinctively Christian environment for professional success and service to God and humankind. 36 36 1786 125 0 6340936 9704407 52117527 59081556 6745972 5695164 0 65204435 74481127 8114830 8723945 0 31454301 33788078 0 1080975 21425822 23614983 60994953 66127006 4209482 8354121 146311776 160389302 45921146 52505807 100390630 107883495 Wayland Baptist University exists to educate students in an academically challenging, learning-focused and distinctively Christian environment for professional success and service to God and humankind. false false 59346013 8723945 59081556 Accredited university - academic program, university administration, public relations, alumni affairs, student aid, athletics, housing and cafeteria. 59346013 true true false false false false false false false true true true false false true true true false true true true false false false false false false false true true true false false false false false false true false false false false false false false false false false false false false true 71 0 true 1786 true false false false false false false false false false false false 0 false false false false false false false false false false false X 36 36 false false false false false true false true true false false false false true true true true true true true false false X Lezlie Hukill 8062913441 1900 W 7th St Plainview TX 79072 Mr Joe Cargile 1.00 X 0 0 0 MRS PEGGY WALL 1.00 X 0 0 0 MRS SALLY WALKER 1.00 X 0 0 0 Dr Michael Tschoepe 1.00 X 0 0 0 Dr Vernon Stokes 1.00 X 0 0 0 Rev Rick Sullivan 1.00 X 0 0 0 Mr Randy Stark 1.00 X 0 0 0 MR RANDY SHARP 1.00 X 0 0 0 Mr John Slimp 1.00 X 0 0 0 DR TIM POWERS 1.00 X 0 0 0 GENERAL EDGAR MURPHY 1.00 X 0 0 0 MR MARK MURDOCK 1.00 X 0 0 0 MR BOB J MOODY 1.00 X 0 0 0 Dr J Ted Sanders 1.00 X 0 0 0 MRS ROSE MEDIANO 1.00 X 0 0 0 DR GENE MEACHAM 1.00 X 0 0 0 MR DELBERT MCDOUGAL 1.00 X 0 0 0 Mr Bruce Julian 1.00 X 0 0 0 MR TOMMY LYONS 1.00 X 0 0 0 MR CC KELLY 1.00 X 0 0 0 Dr Jeff Raines 1.00 X 0 0 0 Mrs Ella Wall Prichard 1.00 X 0 0 0 Dr Lonny Poe 1.00 X 0 0 0 Rev Gene Hawkins 1.00 X 0 0 0 DR CARL HALL 1.00 X 0 0 0 Mr Randy Kaufman 1.00 X 0 0 0 DR LS FOREMAN 1.00 X 0 0 0 MR DAVID FOOTE 1.00 X 0 0 0 Dr Joe Jesco 1.00 X 0 0 0 MS PAT CRAWFORD 1.00 X 0 0 0 Mrs Sally Eaves 1.00 X 0 0 0 DR CLAUDE CONE 1.00 X 0 0 0 REV KEN COFFEE 1.00 X 0 0 0 MR DANNY CAMPBELL 1.00 X 0 0 0 Dr Les Griffin 1.00 X 0 0 0 DR GARY ABERCROMBIE 1.00 X 0 0 0 ELANE SEEBO 40.00 X 97837 0 12607 CLAUDE LUSK 40.00 X 105636 0 9878 BOBBY HALL 40.00 X 129560 0 18707 JIM SMITH 40.00 X 116926 0 23947 PAUL ARMES 40.00 X 218529 0 37943 668488 103082 4 false true false Sodexho 2504 W 7th St Plainview TX 79072 Foodservice 1114351 Parkhill Smith & Cooper Inc 4222 85th St Lubbock TX 79423 Engineering 837042 Lee Lewis Construction 6002 63rd st Lubbock TX 79424 Construction 5898262 Castle & Cooke Properties Inc PO Box 310000 Honolulu HI 96849 Rental/Leasing Serv. 219932 Apex PlumbingHeating & AC 2504 W 7th Plainview TX 79072 Construction 1897962 23 766049 8938358 9704407 OTHER INCOME 1957172 1957172 NET TUITION AND FEES 51560995 51560995 NET AUXILIARY ENTERPRISES 5563389 5563389 59081556 5754240 5754240 0 0 0 8366750 8419576 6250 -52826 -6250 -59076 -59076 0 0 0 0 74481127 59081556 5695164 0 8723945 8723945 0 0 601688 367029 234659 0 26586344 23506599 2470974 608771 907394 781877 104718 20799 3673759 3176308 383483 113968 2018893 1765750 201889 51254 0 27058 27058 52750 52750 0 0 0 0 648648 648648 629872 611397 18475 191208 164603 26605 0 1339022 1339022 1682460 1556705 92706 33049 0 4676 4676 941944 941944 0 2989604 2989604 816115 816115 Food Services 1332708 1332708 Utilities 1382601 1268024 114577 Bookstore Purchases 3467901 3467901 Supplies 3906230 3320296 585934 4202186 3545964 656222 66127006 59346013 5700018 1080975 0 6051945 7320126 639646 4345082 1587027 1695606 0 0 991108 926448 1096096 1173883 750 8645 141184711 37774579 88000930 103410132 0 47313712 40868453 0 0 630562 640927 146311776 160389302 3991329 4609749 1779722 1828316 32420000 39480000 5245051 4220685 2485044 2367057 45921146 52505807 X 70536870 77015089 11767481 11461813 18086279 19406593 100390630 107883495 146311776 160389302 X 8354121 -861256 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63590571 5454645 300605 877685 68468136 58424701 1264412 4817473 916015 63590571 58079072 753300 2174508 2582179 58424701 0.65000 0.28000 0.07000 false false false 36257017 4272182 40529199 40037879 11270061 28767818 20414547 6086498 14328049 24597689 20418020 4179669 15605397 15605397 103410132 40868453 Reserve for Split Interest 560949 Due to Federal Government 1138142 Deposits 96882 Capital Lease Payable 571084 2367057 74481127 66127006 8354121 -752182 -109074 -861256 7492865 66018900 -752182 -7710045 -8462227 74481127 74481127 58526035 109074 109074 58416961 7710045 7710045 66127006 Part X Part X : FIN48 Footnote Wayland Baptist University, as an institution of the Baptist General Convention of Texas, is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Wayland Baptist University has been classified as an organization that is not a private foundation under the Tax Reform Act of 1969 and contributions to it qualify for deduction as charitable contributions; accordingly, no provision for taxes has been made in the financial statements. The University is liable for any federal income taxes resulting from certain unrelated business income. For fiscal years 2012 and 2011, there was no liability for any federal income tax resulting from unrelated business income.The University adopted authoritative guidance related to uncertain tax positions on June 1, 2009. The University had no unrecognized tax benefits that would require an adjustment to the June 1, 2009 net asset balance. The University had no unrecognized tax benefits at June 30, 2012 and June 30, 2011. During the year ended June 30, 2012, the University recognized no interest and penalties. Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Reclass of Scholarships $7710045 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Chg in value of split-interest agreement $109074 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances CHANGE IN VALUE - SPLIT INTEREST TRUSTS $ -109074 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. The University appropriates funds for expenditure as they are distributed and available for scholarships or programmatic needs. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Advertised in local newspaper and is a part of the University literature. Sub-Saharan Africa 1 3 Program Services Higher Education 68270 1 3 1 3 68270 68270 X false false false false false false true X 0 0 Educational Scholarships and Grants 1322 8723945 Grantmaker's Description of How Grants are Used For all scholarship funds, financial aid has established specific criteria for eligibility and selection. The eligibility requirements are documented and monitored for compliance. Scholarshps are credited to student tuition bills. X true true X false false false false false false false false false false PAUL ARMES 218529 30434 7509 256472 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. City of BarrowAlaska Rev 926001639 2012-06-30 2625000 Wayland Bapt.- Mortage payoff false false false City of Hale Center2012 273505770 2012-06-30 5120000 Wayland Baptist Univ.Project false false false Hale Center Edu Fac Corp 273505770 2010-09-15 33075000 Wayland Baptist Univ.Project false false false 2625000 65424 2559576 2031 false false true true 5120000 112032 1890227 3117741 2027 false false false true 33075000 549579 29714393 2811028 2035 false false false true false false false false true false false false false true false false false false true false true false false false false true false false false false true false false false X 256030 Tuition Discounts 331208 Need Based Scholarships 147765 Merit Scholarships Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents, policies, and Financial Statements are available upon request from the CFO's Office. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Management sets and presents to Board of Trustees for approval Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Written conflict of interest disclosure statements are required for all trustees. Although not currently required, university officers and key employees are encouraged to disclose potential conflicts of interest. Depending on the conflict, restrictions are enforced to eliminate or mitigate the conflict of interest. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process The form 990 is provided to the finance committee prior to filing.