2013-04-11T08:58:12-07:00 2012-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2011-06-01 750800653 Howard Payne University HOWA 3256462502 1000 Fisk Street Brownwood TX 76801 Brenda Alexander 2013-04-09 true Robert Womack CPA 3256724000 2011 2016-02-25 16:41:14Z Brenda Alexander 1000 Fisk Street Brownwood TX 76801 30669635 false false X www.hputx.edu X 1889 TX CHRISTIAN LIBERAL ARTS UNIVERSITY DEDICATED TO HONORING CHRIST AND HIS CHURCH BY PROVIDING AN EDUCATIONAL EXPERIENCE THAT INTEGRATES FAITH LEARNING AND LIVING IN A TRADITIONAL RESIDENTIAL ACADEMIC COMMUNITY WHERE RELATIONSHIPS ARE NURTURED AND INDIVIDUALS MATTER. 34 34 691 70 0 2503972 3264550 22411009 23576925 2873949 3729437 0 27788930 30570912 6891023 7605111 0 11363734 11928498 120500 876861 9515159 9591330 27769916 29245439 19014 1325473 89395492 89827755 14812483 14957910 74583009 74869845 X CHRISTIAN LIBERAL ARTS UNIVERSITY DEDICATED TO HONORING CHRIST AND HIS CHURCH BY PROVIDING AN EDUCATIONAL EXPERIENCE THAT INTEGRATES FAITH LEARNING AND LIVING IN A TRADITIONAL RESIDENTIAL ACADEMIC COMMUNITY WHERE RELATIONSHIPS ARE NURTURED AND INDIVIDUALS MATTER. false false 15550036 7605111 19921706 PROVIDING POST SECONDARY EDUCATIONAL INSTRUCTION TO APPROXIMATELY 1,250 STUDENTS SEEKING A DEGREE IN HIGHER EDUCATION. 4974829 PROVIDE STUDENT SERVICES TO APPROXIMATELY 1,250 STUDENTS SEEKING A DEGREE IN HIGHER EDUCATION. 2895152 3320392 PROVIDE AUXILIARY ENTERPRISES (HOUSING, FOOD SERVICE) TO APPROXIMATELY 1,250 STUDENTS SEEKING A DEGREE IN HIGHER EDUCATION. 1245386 334827 24665403 true true false false false false false false false true true true false false true true true false true false false false false true false false false false true true true false false false false false false true false false false true false false false false false false false false false true 91 0 true 691 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 34 34 false false false false false false false true true false false false true true true true true true true true false false X Brenda Alexander SRVP Finance 3256498055 1000 Fisk Street Brownwood TX 76801 Dr Walter Wilson 1.00 X 0 0 0 Jack Tompkins 1.00 X 0 0 0 Jane Witcher 1.00 X 0 0 0 Candace Smith 1.00 X 0 0 0 David Robnett 1.00 X 0 0 0 MIlton S McGee Jr 1.00 X 0 0 0 Jim Jones 1.00 X 0 0 0 Carter Sharpe 1.00 X 0 0 0 Joyce Rowe 1.00 X 0 0 0 Roy Robb 1.00 X 0 0 0 Nancy Pryor 1.00 X 0 0 0 Marlon Prichard 1.00 X 0 0 0 Arnold Oliver 1.00 X 0 0 0 Kay Nettleship 1.00 X 0 0 0 Sarah McAlpine 1.00 X 0 0 0 Ronny Marriott 1.00 X 0 0 0 Charles Maddin 1.00 X 0 0 0 David Lowrie 1.00 X 0 0 0 Al Lock 1.00 X 0 0 0 Max Johnson 1.00 X 0 0 0 E Nell Hoffman 1.00 X 0 0 0 Brad Helbert 1.00 X 0 0 0 Dwayne Grooms 1.00 X 0 0 0 Sharon Guthrie 1.00 X 0 0 0 Wayne Grant 1.00 X 0 0 0 Dale Gore 1.00 X 0 0 0 Wendell Gamel 1.00 X 0 0 0 Steve Ellis 1.00 X 0 0 0 Gary Davis 1.00 X 0 0 0 John Duncan 1.00 X 0 0 0 Jeremy Denning 1.00 X 0 0 0 Robert Carter 1.00 X 0 0 0 Jimmy Carmichael 1.00 X 0 0 0 Rick Akins 1.00 X 0 0 0 Brent Marsh 40.00 X 76460 0 7196 Paul Dunne 40.00 X 118900 0 18099 Brad Johnson 40.00 X 101100 0 23129 William Tew 40.00 X 110000 0 21597 Brenda Alexander 40.00 X 117675 0 21667 William Ellis 40.00 X 193325 0 45673 717460 137361 5 false true false TWG Plus 4129 Commerical Center Drive Austin TX 78744 Student Loan Process 122208 Baptist Foundation of Texas 1601 Elm St 1700 Dallas TX 75201 Investments 236143 First Financial Administrators PO Box 670329 Houston TX 77267 Flex Plan Admin. 306787 Grimsley Electric 2104 Fisk Avenue Brownwood TX 76801 Construction 985171 Sodexo Inc & Affiliates PO Box 538922 Atlanta GA 30353 Food Service 1287628 12 3264550 59199 3264550 Other Revenue 611710 334827 334827 Auxiliary Enterprises 611710 3320392 3320392 Tuition & Fees 611600 19921706 19921706 23576925 3792874 3792874 0 0 0 35286 98723 -63437 -63437 -63437 0 0 0 0 30570912 23576925 3729437 0 7605111 7605111 0 0 812515 79790 613325 119400 0 8545364 7415728 824276 305360 474149 362426 94759 16964 1435887 1079205 309920 46762 660583 536068 94897 29618 0 1180 1180 30400 30400 0 120500 120500 0 63061 63061 339692 173315 85193 81184 769505 555581 118675 95249 814485 329201 481110 4174 0 0 466850 363134 60494 43222 0 55146 33429 14386 7331 498736 427580 71156 0 1301962 1154022 147940 364493 364493 MISCELLANEOUS 223381 96681 119603 7097 STUDENT EVENTS 361314 361314 STUDENT FOOD SERVICE 1299776 1299776 UTILITES/REPAIRS 2802941 2594634 208307 198408 198408 29245439 24665403 3703175 876861 6529594 6385317 0 1203802 1322554 392768 492246 0 0 1441766 1360081 0 268775 321301 50430837 15896709 34143024 34534128 0 45289504 45296567 0 112718 102020 13541 13541 89395492 89827755 1633903 1707246 6920000 6575000 3481300 3900682 2777280 2774982 14812483 14957910 X 28481014 28624627 20174037 19394465 25927958 26850753 74583009 74869845 89395492 89827755 X 1325473 -1038637 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44192111 1024172 2795814 3377597 9752 44624748 37290579 504682 9171033 2774183 44192111 37739902 171300 3080604 2500462 1200765 37290579 0.05800 0.59760 0.34440 true false false 2906945 2906945 41913516 12401458 29512058 31235 5062 26173 5264740 3490189 1774551 314401 314401 34534128 45296567 RESERVE FOR SPLIT-INTEREST LIABILITIES 1117558 DEPOSITS AND OTHER LIABILITIES 1657424 2774982 30570912 29245439 1325473 -968047 -70590 -1038637 286836 21997754 -968047 -7605111 -8573158 30570912 30570912 21710918 70590 70590 21640328 7605111 7605111 29245439 Part X Part X : FIN48 Footnote THE UNIVERSITY IS TAX EXEMPT UNDER IRC 501(C)(3) AND IS NOT A "PRIVATE FOUNDATION"; ACCORDINGLY, NO PROVISION FOR TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE UNIVERSITY IS NO LONGER SUBJECT TO U. S. FEDERAL OR STATE INCOME EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2007. Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Reclass of scholarships/discounts $7605111 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Chgs in value - split-interest agreement $70590 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS $ -70590 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. PROVIDE A PERMANENT REVENUE STREAM FOR SCHOLARSHIPS AND ACADEMIC PROGRAMS. 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 ALL SOLICITATIONS FOR STUDENTS CONTAIN A STATEMENT OF THE UNIVERSITY'S RACIALLY NON DISCRIMINATORY POLICY. X X X X false 121 Services 2520 StRose Henderson NV 89074 Capital false 120500 120500 true X 0 0 Scholarships- Higher Edu 1131 7605111 Additional Supplemental Information 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. X false true X X X X false false false false false false false false false false William Ellis 193325 31666 14007 238998 Sch J, Part I, Line 1b Part I, Line 1b: Reason for not following policy regarding payment provisions for expenses MEMBERSHIPS TO A SOCIAL CLUB ARE PROVIDED TO THE PRESIDENT OF THE UNIVERSITY AND VICE PRESIDENT FOR DEVLOPMENT TO CULTIVATE AND BUILD DONOR RELATIONSHIPS. Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. CITY OF HUDSON OAKS TX 751902101 2004-07-20 8650000 REFINANCING/CAPITAL IMPROV. false false false 8650000 110000 8540000 2005 true false true true false false false false true false false false false false false X 22560 Discounted Tuition 27500 Merit Scholarships 12600 Need Based Scholarships X 1 59199 Fair Mkt Value 1 false false false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE UNIVERSITY'S PRIMARY GOVERNING DOCUMENTS ARE ON FILE WITH THE TEXAS SECRETARY OF STATE AND ARE PUBLICLY AVAILABLE. THE UNIVERSITY IS NOT REQUIRED TO MAKE ITS CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS PUBLICLY AVAILABLE. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION FOR OTHER OFFICERS IS ESTABLISHED BY THE PRESIDENT, BASED ON YEARS EXPERIENCE, PERFORMANCE, AND PUBLISHED AND COMPARABLE DATA OF LIKE POSITIONS IN SIMILAR UNIVERSITIES. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE UNIVERSITY MAINTAINS A BOARD ADOPTED CONFLICT OF INTEREST POLICY. THE UNIVERSITY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY PUBLISHING IT ON THE EMPLOYEE INTRANET, LIMITED BUSINESS DEALINGS WITH RELATED PARTIES, AND DISCOURAGING ACTIVITIES THAT MIGHT BE PERCEIVED AS A CONFLICT OF INTEREST. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process THE FORM 990 IS PREPARED BY THE ASSISTANT VICE PRESIDENT FOR FINANCE AND REVIEWED BY THE SENIOR VP FOR FINANCE & ADMINISTRATION. IT IS THEN SUBMITTED TO A CPA FIRM FOR FURTHER REVIEW AND TO ENSURE COMPLIANCE WITH THE MANY COMPLEXITIES THAT MAKE UP THE 990. A COPY OF THE RETURN IS GIVEN TO THE BOARD FINANCE COMMITTEE TO REVIEW AT THE MARCH MEETING BEFORE TIMELY FILING THE APRIL 15TH EXTENDED DEADLINE. Form 990, Part III, Line 4d Form 990, Part III, Line 4d : Other Program Services Description OTHER PROGRAM SERVICES 4: PROVIDE ACADEMIC SUPPORT THROUGH LIBRARY AND VARIOUS ACADEMIC DEPARTMENTS OF THE UNIVERSITY.