2012-04-03T07:59:54-07:00 2011-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2010-06-01 750800653 Howard Payne University HOWA 3256462502 1000 Fisk Street Brownwood TX 76801 Brenda McLendon 2012-04-02 Robert Womack CPA 2010 2016-02-24 21:20:13Z 28147503 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. 33 33 664 70 0 2549154 2503972 19151900 22411009 2537972 2873949 0 24239026 27788930 5807168 6891023 0 10479341 11363734 0 562172 9332703 9515159 25619212 27769916 -1380186 19014 83451966 89395492 15081537 14812483 68370429 74583009 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 14651112 6891023 18908768 PROVIDING POST SECONDARY EDUCATIONAL INSTRUCTION TO APPROXIMATELY 1,250 STUDENTS SEEKING A DEGREE IN HIGHER EDUCATION. 4743849 PROVIDE STUDENT SERVICES TO APPROXIMATELY 1,250 STUDENTS SEEKING A DEGREE IN HIGHER EDUCATION. 3012202 3327641 PROVIDE AUXILIARY ENTERPRISES (HOUSING, FOOD SERVICE) TO APPROXIMATELY 1,250 STUDENTS SEEKING A DEGREE IN HIGHER EDUCATION. 1179339 174600 23586502 true true false false false false false false false true true true false false true true true false true false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false true 115 0 true 664 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 33 33 false false false false false false false true true false false false true true false true true true true true false false X Brenda McLendon VP Finance 3256498055 1000 Fisk Street Brownwood TX 76801 Brent Marsh 40.00 X 75155 0 9148 Paul Dunne 40.00 X 53705 0 4281 Brad Johnson 40.00 X 95000 0 21965 William Tew 40.00 X 106450 0 20737 Brenda McLendon 40.00 X 116875 0 19933 William Ellis 40.00 X 190000 0 46882 Jack Tompkins 1.00 X 0 0 0 Jane Witcher 1.00 X 0 0 0 Walter Wilson 1.00 X 0 0 0 Leonard Underwood 1.00 X 0 0 0 Michael Toby 1.00 X 0 0 0 Clinton Stewart 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 Iva Hamilton 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 Mickey Eddins 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 Flora Andrade 1.00 X 0 0 0 637185 122946 3 false true false TWG Plus 4129 Commerical Center Drive Austin TX 78744 Student Loan Process 124139 Baptist Foundation of Texas 1601 Elm St 1700 Dallas TX 75201 Investments 224585 First Financial Administrators PO Box 670329 Houston TX 77267 Flex Plan Admin. 292822 Grimsley Electric 2104 Fisk Avenue Brownwood TX 76801 Construction 353955 Sodexo Inc & Affiliates PO Box 538922 Atlanta GA 30353 Food Service 1318431 5 2503972 2503972 Other Revenue 174600 174600 Auxiliary Enterprises 3327641 3327641 Tuition & Fees 18908768 18908768 22411009 2944200 2944200 0 0 0 288322 358573 -70251 -70251 -70251 0 0 0 0 27788930 22411009 2873949 0 6891023 6891023 0 0 638219 112083 478892 47244 0 8430404 7200759 1003430 226215 465546 362465 86366 16715 1149263 908564 234488 6211 680302 524155 98627 57520 0 2480 2480 29900 29900 0 0 0 24489 12245 12244 425532 227599 128807 69126 707112 504974 141940 60198 746640 253141 448017 45482 0 0 498892 416317 61534 21041 0 69698 30743 26535 12420 514509 422791 91718 0 1288227 1150038 138189 346834 346834 MISCELLANEOUS 208062 100069 107993 LIBRARY RESOURCES 211012 211012 STUDENT EVENTS 370157 370157 STUDENT FOOD SERVICE 1386663 1386663 UTILITES/REPAIRS 2684952 2501704 183248 0 27769916 23586502 3621242 562172 7385050 6529594 0 1416526 1203802 346688 392768 0 0 1495531 1441766 0 269555 268775 48893693 14750669 33990287 34143024 0 38407036 45289504 0 127752 112718 13541 13541 83451966 89395492 2010859 1633903 7555000 6920000 1918771 3481300 789204 2807703 2777280 15081537 14812483 X 28224528 28481014 14458074 20174037 25687827 25927958 68370429 74583009 83451966 89395492 X 19014 6193566 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37290579 504682 9171033 2774183 44192111 37739902 171300 3080604 2500462 1200765 37290579 47586027 1688724 -8622917 2911932 37739902 0.40500 0.59000 0.00500 true false false 2890745 2890745 40377774 11538739 28839035 31235 4337 26898 5049416 3207593 1841823 544523 544523 34143024 45289504 RESERVE FOR SPLIT-INTEREST LIABILITIES 1117296 DEPOSITS AND OTHER LIABILITIES 1659984 2777280 27788930 27769916 19014 6303091 -109525 6193566 6212580 34092021 6303091 6303091 27788930 27788930 27879441 109525 109525 27769916 27769916 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. THE INFORMATIONAL RETURNS (FORM 990) FOR THE YEARS ENDED MAY 31, 2008, 2009 AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. ANY TAXES, PENALTIES AND INTEREST ATTRIBUTABLE TO THE UNIVERSITY WOULD BE CLASSIFIED AS INCOME TAXES ON THE STATEMENT OF ACTIVITIES. Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S CHANGE IN SPLIT-INTEREST AGREEMENTS $109525 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS $ -109525 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. true X 0 0 Scholarships- Higher Edu 1203 6891023 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 190000 33500 13382 236882 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 TOP AND SENIOR MANAGEMENT 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 true false false false 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 IS 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 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 CONTROLLER AND REVIEWED BY THE VP OF FINANCE. IT IS THEN SUBMITTED TO A CPA FIRM FOR FURTHER REVIEW AND TO ENSURE COMPLIANCE WITH THE MANY COMPLEXITIES THAT MAKE UP THE 990. THE FORM 990 IS THEN PRESENTED TO THE BOARD OF TRUSTEES' FINANCE COMMITTEE, DURING A REGULARLY SCHEDULED SPRING MEETING. ONCE THE FINANCE COMMITTEE HAS GIVEN THEIR APPROVAL ON THE RETURN, IT IS FILLED WITH THE IRS, BY THE EXTENDED DEADLINE OF APRIL 15TH EACH YEAR. 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.