2012-04-13T10:00:03-05:00 2011-05-31 DELOITTE TAX LLP 1111 BAGBY STREET SUITE 4500 HOUSTON TX 770022591 990 2010-06-01 741159753 BAYLOR UNIVERSITY BAYL 2547103731 One Bear Place 97043 Waco TX 767987043 BOB C SPENCE 2012-04-12 true 7139822000 2010 2016-02-24 21:20:13Z KENNETH STARR One Bear Place 97096 Waco TX 767987096 663470581 false X WWW.BAYLOR.EDU X 1845 TX THE MISSION OF BAYLOR UNIVERSITY IS TO EDUCATE MEN AND WOMEN FOR WORLDWIDE LEADERSHIP AND SERVICE BY INTEGRATING ACADEMIC EXCELLENCE AND CHRISTIAN COMMITMENT WITHIN A CARING COMMUNITY. 21 17 8663 1882 -319414 0 51937336 55954594 490392763 530367367 55420621 57943164 3742452 4179134 601493172 648444259 156183277 177314079 0 0 242540364 259002809 96941 0 13213628 186314139 191804232 585134721 628121120 16358451 20323139 1688462932 1862358964 451296968 490397861 1237165964 1371961103 X THE MISSION OF BAYLOR UNIVERSITY IS TO EDUCATE MEN AND WOMEN FOR WORLDWIDE LEADERSHIP AND SERVICE BY INTEGRATING ACADEMIC EXCELLENCE AND CHRISTIAN COMMITMENT WITHIN A CARING COMMUNITY. false false 375476577 170503472 399889409 BAYLOR STRONGLY PURSUES INITIATIVES SUCH AS LOWER STUDENT-FACULTY RATIO (14:1), SMALLER CLASS SIZES (AVERAGE CLASS SIZE IS 27), RESEARCH OPPORTUNITIES FOR UNDERGRADUATES, AND GREAT FACILITIES FOR LEARNING AND LIVING. BAYLOR'S 15,000 STUDENTS TYPICALLY COME FROM ALL 50 STATES AND 80 COUNTRIES AROUND THE WORLD. THE UNIVERSITY OFFERS 144 BACCALAUREATE, 76 MASTER, 33 DOCTORAL AND THE JURIS DOCTOR DEGREE PROGRAMS THROUGH 11 ACADEMIC UNITS. STUDENTS FIND THE BEST OF A LARGE UNIVERSITY THROUGH EXCEPTIONAL BREADTH AND DEPTH OF PROGRAMS, ALONG WITH EXTRAORDINARY PERSONAL ATTENTION FOR THE INDIVIDUAL STUDENT. BAYLOR STUDENTS GARNER COMPETITIVE SCHOLARSHIPS SUCH AS FULBRIGHT, TRUMAN, GOLDWATER, ROTARY, CRITICAL LANGUAGE AND NATIONAL SCIENCE FOUNDATION GRADUATE FELLOWSHIPS. APPROXIMATELY 90% OF BAYLOR UNDERGRADUATE STUDENTS RECEIVE STUDENT FINANCIAL ASSISTANCE. BAYLOR CONSISTENTLY RANKS IN THE TOP 100 NATIONAL DOCTORAL GRANTING UNIVERSITIES BY U.S.NEWS & WORLD REPORT, A "BEST BUY" BY THE FISKE GUIDE TO COLLEGES, AND A "BEST VALUE" BY KIPLINGER'S PERSONAL FINANCE. 87570232 4976177 38600914 BAYLOR UNIVERSITY'S STUDENT SERVICES AND ACTIVITIES CONTRIBUTE TO STUDENTS' SPIRITUAL, SOCIAL AND PHYSICAL WELL BEING. 43812529 0 3245807 BAYLOR UNIVERSITY PROVIDES ACADEMIC SUPPORT SERVICES FOR THE PRIMARY MISSIONS OF INSTRUCTION, RESEARCH AND PUBLIC SERVICE. 50839273 1834430 87262971 OTHER - OTHER EXPENSES CONTAINED HEREIN ARE COMPRISED OF THE FOLLOWING: RESEARCH, PUBLIC SERVICES, AND AUXILIARY ENTERPRISES. BAYLOR ENGAGES IN RESEARCH WORK SPONSORED BY NUMEROUS FEDERAL, STATE, AND LOCAL AGENCIES. ADDITIONALLY, BAYLOR PROVIDES NON-INSTRUCTIONAL SERVICES THAT BENEFIT INDIVIDUALS AND GROUPS EXTERNAL TO BAYLOR. AUXILIARY ENTERPRISES ARE COMPRISED GENERALLY OF THE FOLLOWING ITEMS: RESIDENCE HALLS, DINING SERVICES, BOOKSTORE, AND VENDING SERVICES. 50839273 1834430 87262971 557698611 true true false true true false true true true true true false false true true false true true true true true false false true false false true true true true false false false false false false true false true true true true false false true true true true false false true X 20333 0 true 8663 true true true true CJ CH SP UK false false false true true false false false true false X 21 17 true false true false false true true true true false true false true false false false true true true false AK AZ CO GA KY ME MD MA MI NH NY OH OK OR SC WA X Bob C Spence 2547103731 1700 S University Parks Dr Ste 670 Waco TX 767061003 X TRUELL HYDE 60 X 197604 0 30911 KARLA LEEPER 60 X 172070 0 30769 JUAN ALEJANDRO 45 X 149202 0 92201 VAN GRAY 0 X 155501 0 28669 MICHAEL MORRISON 55 X 212451 0 36523 TOMMYE LOU DAVIS 50 X 121268 0 27019 NORMAN LOFGREN 50 X 168249 0 34876 DAVID JEFFREY 60 X 168003 0 44190 BRIAN NORWOOD 0 X 369954 0 40646 STEPHEN SMITH 60 X 342662 0 45287 SCOTT DREW 80 X 2116076 0 40765 KIM MULKEY 60 X 1173406 0 39512 ARTHUR BRILES 72 X 2192660 0 40147 IAN MCCAW 60 X 457399 0 40827 LEE NORDT 40 X 212987 0 44189 PAULA AUTREY 50 X 50782 0 18595 MARSHA DUCKWORTH 50 X 79224 0 18560 BOB C SPENCE 60 X 195595 0 37486 PATTIE ORR 65 X 226468 0 44788 DENNIS PRESCOTT 50 X 315440 0 44463 REAGAN RAMSOWER 60 X 280456 0 39758 JOHN BARRY 60 X 222116 0 88759 KEVIN JACKSON 40 X 225966 0 35125 CHARLES BECKENHAUER 70 X 241261 0 38928 ELIZABETH DAVIS 70 X 272323 0 27365 DAVID GARLAND 60 X 173087 0 67653 KATHY WILLS WRIGHT 60 X X 94996 0 11736 R DARY STONE 30 X 44 0 0 JOHN C REIMERS 4 X 44 0 0 RAMIRO PENA JR 20 X 434 0 0 RONALD DEAN MURFF 6 X 88 0 0 NEAL T BUDDY JONES 18 X 176 0 0 DAVID HARLAN HARPER 15 X 132 0 0 GARY D ELLISTON 6 X 0 0 0 BOBBY CHARLES DAGNEL 0 X 132 0 0 HAROLD C CUNNINGHAM 14 X 0 0 0 STEPHEN R CARMACK 7 X 44 0 0 DUANE BROOKS 8 X 188 0 0 LINDA BRIAN 4 X 0 0 0 ALBERT C BLACK JR 2 X 0 0 0 ROBERT E BEAUCHAMP 3 X 0 0 0 WES BAILEY 3 X 5744 0 0 STAN ALLCORN 3 X 132 0 0 JEFF D REETER 4 X 316 0 0 WILLIAM K ROBBINS JR 40 X 316 0 0 PHILIP W STEWART 20 X 0 0 0 RICHARD S WILLIS 10 X 0 0 0 RONALD L WILSON 4 X 0 0 0 JERRY HAAG 70 X 0 0 0 ROY BRIAN WEBB 54 X 192114 0 25676 KENNETH STARR 80 X 322649 0 91216 11109759 0 1206639 405 true true true ARAMARK HIGHER EDUCATION FACILITIES 24818 NETWORK PLACE CHICAGO IL 606731248 FACILITY MAINTENANCE 22159698 ARAMARK CAMPUS SERVICES PO BOX 840706 DALLAS TX 752840706 DINING SERVICES 14873744 CROTHALL HEALTHCARE INC ONE BEAR PLACE 97214 WACO TX 767987214 HOUSEKEEPING SERVICES 4740470 PEARSON CONSTRUCTION INC PO BOX 7506 WACO TX 767147506 CONSTRUCTION MANAGEMENT 3258238 JOHN W ERWIN GENERAL CONTRACTING INC 313 SOUTH 13TH STREET WACO TX 76701 CONTRACTOR 2962487 143 0 820160 42789 4705836 15116243 35269566 1899617 55954594 TUITION AND FEES 611310 432090266 432090266 0 0 EDUCATION AND GRANTS 611310 18566608 17531357 205024 830227 ROOM AND BOARD 611310 39833457 39833457 0 0 GOVERNMENT CONTRACTS 611310 12803050 12803050 0 0 ATHLETICS 611310 21462770 20981348 481422 0 5611216 5336472 224105 50639 530367367 57001367 0 -1461980 58463347 0 0 0 0 4172195 0 232015 3940180 8400 0 0 0 8400 0 8400 0 0 8400 8836394 7108303 8485348 6517552 351046 590751 941797 0 0 941797 21961 42789 23422 -1461 0 -1461 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 648444259 528575950 -319414 64233129 1300218 1300218 175988111 175988111 25750 25750 0 5032459 1280414 2868546 883499 2564151 1038163 1319811 206177 192925135 178745103 7587140 6592892 16527275 13915296 1987014 624965 30161585 11587810 18054783 518992 11792204 9667704 1651697 472803 965085 914720 50365 1230971 12822 1218149 273169 269169 4000 200140 200140 0 3445000 3445000 33860536 9217812 24575421 67303 4544095 2690297 1829171 24627 22064498 17865371 2969256 1229871 13750498 8889333 4720278 140887 104402 91753 12649 29630779 14709706 14806255 114818 17849983 16464264 775478 610241 0 5280347 3956832 796859 526656 8591222 7819309 664523 107390 0 30933609 28154254 2392685 386670 0 ACCOUNTING ADJUSTMENTS - POSTRETIREMENT BENEFITS, ETC. 2078671 2078671 COST OF GOODS SOLD 13937008 12715919 1219824 1265 FOOD EXPENSE 1100036 970269 85 129682 ALLOCATION OF COSTS REPORTED IN MGMT & ADMIN 0 35281520 -35766076 484556 MEMBERSHIPS 1901851 1370939 474316 56596 62332 3024922 -2992328 29738 628121120 557698611 57208881 13213628 0 528315 425058 74593989 81233449 15634107 18258371 22425670 33757168 0 0 0 0 450493 524286 1105437 1293124 4836092 5627249 964547625 330974253 626084096 633573372 7944170 5275877 922116889 1071366209 12743674 11024801 0 0 0 0 1688462932 1862358964 35377828 36268916 0 0 36842379 55613977 263825000 296037188 299941 217750 0 0 1341851 695176 52209176 31617768 61400793 69947086 451296968 490397861 X 438852309 466054180 228878480 302446703 569435175 603460220 1237165964 1371961103 1688462932 1862358964 X 20323139 114472000 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 0 false true 180000 true 173416 false true 0 353416 false Description of other lobbying activities Schedule C, Part II-B, Line 1i INSTITUTIONAL LOBBYING ACTIVITIES WERE DIRECTED BOTH INTERNALLY AND BY AN OUTSIDE GOVERNMENTAL RELATIONS FIRM. THE OFFICE OF GOVERNMENTAL RELATIONS MAINTAINED CONTACT WITH LOCAL, STATE, AND FEDERAL OFFICIALS THROUGH MEETINGS IN WACO, AUSTIN, AND WASHINGTON, D.C. TO DISCUSS MATTERS RELATING TO HIGHER EDUCATION, INCLUDING STUDENT FINANCIAL AID, TAX POLICY, FEDERAL RESEARCH FUNDING, STATE FUNDING FOR DEVELOPMENT OF TECHNOLOGICAL INFRASTRUCTURE, AND MISCELLANEOUS LOCAL MATTERS. A VOLUNTEER STUDENT ORGANIZATION, THE BAYLOR AMBASSADORS, WORKED CLOSELY WITH THE OFFICE OF GOVERNMENTAL RELATIONS AND ASSISTED IN ADVOCATING TO THE STATE LEGISLATURE AND U.S. CONGRESS ON ISSUES BENEFICIAL TO BAYLOR STUDENTS SUCH AS FINANCIAL AID PROGRAMS. THE UNIVERSITY ALSO HIRED AN OUTSIDE REGISTERED GOVERNMENTAL RELATIONS REPRESENTATIVE IN WASHINGTON, D.C. THIS REPRESENTATIVE ENGAGED IN SIMILAR ACTIVITIES NOTED ABOVE. BAYLOR ANSWERED "YES" ON LINE 1D AS THE UNIVERSITY DID SEND E-MAILS; HOWEVER, THE UNIVERSITY REPORTED AN EXPENSE OF ZERO DUE TO THE DIFFICULTY OF APPORTIONING THE INSIGNIFICANT COSTS ASSOCIATED WITH SUCH E-MAILINGS. BAYLOR PAID MEMBERSHIP DUES TO THE INDEPENDENT COLLEGES AND UNIVERSITIES OF TEXAS, THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES, AND HARVARD UNIVERSITY'S AD HOC TAX COMMITTEE IN THE AMOUNT OF $155,078 DURING THE FISCAL YEAR. THESE DUES WERE PAID TO ORGANIZATIONS WHICH MAY HAVE ENGAGED IN SOME LOBBYING ACTIVITIES. HOWEVER, NO DUES WERE SPECIFICALLY ALLOCATED TO LOBBYING COSTS ON THE INVOICES RECEIVED. THE TOTAL AMOUNT SPENT BY BAYLOR ON LOBBYING ACTIVITIES REPRESENTED AN INSIGNIFICANT PORTION OF THE UNIVERSITY'S TOTAL EXPENDITURES. 0 1 0 40000 0 78529 0 1267654 false false 69590 10527422 X X X false false true 871965931 25656080 156640646 18555686 31777829 1003929142 880255464 21228117 19129386 17614644 31032392 871965931 1068934692 22341159 -162839004 16707157 31474226 880255464 0.17000 0.83000 0.00000 true true true 2687747 65093026 67780773 687994078 219099717 468894361 1101029 470027 631002 71059179 51264801 19794378 136612566 60139708 76472858 633573372 0 435507 F BAYLOR UNIVERSITY FUND 903121225 F BAPTIST FOUNDATION OF TEXAS MANAGED FUNDS 124982595 F ASSETS HELD BY OTHERS 42137649 F OTHER 689233 F 1071366209 0 ACCRUED POSTRETIREMENT BENEFITS 52161492 ANNUITIES PAYABLE 5166587 CONDITIONAL ASSET RETIREMENT OBLIGATION 3934931 FEDERAL LOAN FUNDS REFUNDABLE 7616202 INTEREST RATE SWAP LIABILITY 1067874 69947086 648444259 628121120 20323139 109563346 9137235 118700581 139023720 0 0 0 0 0 0 0 0 0 0 0 0 Collections of art - description of collections Schedule D, Part III, Line 4 BAYLOR UNIVERSITY CURRENTLY HOLDS COLLECTIONS OF ART, BOOKS, AND OTHER MEMORABILIA FOR EDUCATIONAL PURPOSES, INCLUDING PUBLIC EXHIBITION AND SCHOLARLY RESEARCH. Explanation of escrow agreement Schedule D, Part IV, Line 2b THE AMOUNT REPRESENTS THE UNIVERSITY ACTING IN AN AGENCY CAPACITY FOR VARIOUS STUDENT AND PROFESSIONAL ORGANIZATIONS AS WELL AS OUTSIDE SCHOLARSHIPS. Intended uses of endowment funds Schedule D, Part V, Line 4 THE PRIMARY OBJECTIVE OF THE ENDOWMENT PORTFOLIO IS TO PRESERVE AND ENHANCE THE REAL PURCHASING POWER OF THE PORTFOLIO ASSETS TO HELP MAINTAIN INTERGENERATIONAL EQUITY OF THE CORPUS. THIS WILL OCCUR WHILE ALSO PROVIDING REASONABLE ANNUAL SUPPORT TO BAYLOR UNIVERSITY. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 TAX STATUS & ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THE UNIVERSITY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION, AND CONTRIBUTIONS TO IT QUALIFY FOR DEDUCTION AS CHARITABLE CONTRIBUTIONS. THE UNIVERSITY FILES UNRELATED BUSINESS INCOME TAX AND OTHER INFORMATION RETURNS AS REQUIRED BY GOVERNMENT AUTHORITIES. TAX POSITIONS TAKEN RELATED TO THE UNIVERSITY'S TAX EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN BY THE UNIVERSITY WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. ACCORDINGLY, THE UNIVERSITY HAS NOT RECORDED AN INCOME TAX LIABILITY FOR UNCERTAIN TAX BENEFITS. AS OF MAY 31, 2011, THE UNIVERSITY'S TAX YEARS 2006 TO 2011 REMAIN SUBJECT TO EXAMINATION. Other changes in net assets Schedule D, Part XI, Line 8 GAIN ON INTEREST RATE SWAP - -1067874; REALIZED GAIN ON INVESTMENTS - -941797; PRESENT VALUE ADJUSTMENT TO ANNUITIES PAYABLE - 4727187; GAIN/LOSS ON EARLY PAYOFF OF DEBT - -301556; DISPOSITION OF PROPERTY TO CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK - 3315751; OTHER - 3405524; RECONCILATION PART XIV THE AUDITED FINANCIAL STATEMENTS OF BAYLOR UNIVERSITY INCLUDE THE ACCOUNTS OF THE UNIVERSITY, BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION (KWBU), AND CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK (CTTRP), WHICH ARE LEGALLY SEPARATE ENTITIES. FOR PURPOSES OF REPORTING ON THE FORM 990, THE UNIVERSITY BREAKS OUT KWBU'S AND CTTRP'S ACCOUNTS SO THAT THE NUMBERS HEREIN REFLECT SOLELY THOSE OF THE UNIVERSITY. BECAUSE THE OTHER ENTITIES' ACCOUNTS ARE INCLUDED IN THE AUDITED FINANCIAL STATEMENTS, BUT ARE NOT INCLUDED IN THE FORM 990, THE ENDING CHANGE IN NET ASSETS OF THE FORM 990 WILL NOT MATCH THE ENDING CHANGE IN NET ASSETS OF BAYLOR UNIVERSITY'S AUDITED FINANCIAL STATEMENTS. THE RECONCILIATION IN SCHEDULE D, PART XI, INCLUDES ADJUSTMENTS THAT PROVIDE FOR THE EFFECT OF KWBU AND CTTRP SO AS TO RECONCILE THE FORM 990 NUMBERS TO THE AUDITED FINANCIAL STATEMENTS PER THE FORM 990 INSTRUCTIONS. true true true true true true true false false false false false false false false true false true Financial aid or assistance from a governmental agency Schedule E, Line 6a THE UNIVERSITY IS A PARTICIPANT IN THE STUDENT FINANCIAL AID PROGRAMS SUCH AS THE FEDERAL PERKINS LOAN, FEDERAL PELL GRANT, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, FEDERAL GEAR UP, FEDERAL WORK STUDY, TEXAS EQUALIZATION GRANT, TEXAS GRANT, AND LEVERAGING EDUCATIONAL ASSISTANCE PROGRAMS AND RECEIVES FEDERAL AND STATE FUNDING FOR RESEARCH GRANTS AND CONTRACTS. true CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 134492 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES MISSION TRIPS 12796 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EDUCATIONAL COMPETITION 5545 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SITE VISITS 3618 CENTRAL AMERICA AND THE CARIBBEAN 0 0 FUNDRAISING 650 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 530617 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MISSION TRIPS 27968 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 11637 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT MENTORING 800 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 31607 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SITE VISITS 12658 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES RECRUITING 71323 EAST ASIA AND THE PACIFIC 0 0 GRANTS 25750 EUROPE (INCLUDING ICELAND AND GREENLAND) 2 9 PROGRAM SERVICES STUDY ABROAD PROGRAMS 3276726 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES MISSION TRIPS 31278 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 658585 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 84973 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES SITE VISITS 31333 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 43091 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES SABBATICALS 3146 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 1 PROGRAM SERVICES RECRUITING 29398 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 46930 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 68243 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 32714 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 57029 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES STUDENT TRAVEL 586 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 1800 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES SABBATICALS 3146 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS 106511 SOUTH AMERICA 0 0 PROGRAM SERVICES MISSION TRIPS 18697 SOUTH AMERICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 16670 SOUTH AMERICA 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 7320 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDENT MENTORING 0 SOUTH AMERICA 0 0 PROGRAM SERVICES ATHLETIC TEAM TRAVEL 31827 SOUTH ASIA 0 0 PROGRAM SERVICES MISSION TRIPS 68233 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICES MISSION TRIPS 689939 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 32925 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT MENTORING 0 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT RESEARCH 4743 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICES SITE VISITS 2978 CENTRAL AMERICA AND THE CARIBBEAN PASSIVE INVESTMENTS 289237534 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES SITE VISITS 4000 2 11 295459816 EAST ASIA AND THE PACIFIC SUBCONTRACT SERVICE 10000 WIRE TRANSFER EAST ASIA AND THE PACIFIC SUBCONTRACT SERVICE 15750 WIRE TRANSFER 0 2 true false true true true false Procedures for monitoring use of grant funds Schedule F, Part I, Line 2 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS OR ENTITIES OUTSIDE THE UNITED STATES: THE UNIVERSITY ENTERS INTO A CONTRACT WITH THE GRANT RECIPIENT THAT DESCRIBES THE RECIPIENT'S RESPONSIBILITIES FOR THE USE OF THE GRANT FUNDS. UNDER THE TERMS OF THE CONTRACT, RECIPIENTS ARE REQUIRED TO SUBMIT QUARTERLY AND FINAL WRITTEN PROGRESS REPORTS TO THE PRINCIPAL INVESTIGATOR ("PI") OR PROJECT DIRECTOR FOR THE GRANT, AND FUNDS ARE PAID TO THE RECIPIENTS ON A COST REIMBURSABLE BASIS. WHEN THE GRANT RECIPIENT SUBMITS AN INVOICE FOR REIMBURSEMENT, THE PI REVIEWS THE INVOICE TO ENSURE THE EXPENDITURES ARE CONSISTENT WITH THE ESTABLISHED BUDGET AND WITH THE WORK COMPLETED TO DATE, PRIOR TO APPROVING THE AMOUNT FOR PAYMENT. GRANT RECIPIENTS SUBJECT TO THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133 AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS ARE ALSO REQUIRED TO PROVIDE CERTIFICATION OF THEIR COMPLIANCE WITH THE FINANCIAL AUDIT REQUIREMENTS OF THOSE GUIDELINES PRIOR TO RECEIVING FUNDS. THEREAFTER, THE UNIVERSITY REQUIRES AN ANNUAL CERTIFICATION OF CONTINUING COMPLIANCE AND A COPY OF THEIR MOST RECENT AUDIT REPORT. IF ANY OF THE ABOVE PROCESSES INDICATE AN AREA OF CONCERN, SITE VISITS MAY BE CONDUCTED BY THE UNIVERSITY TO REVIEW THE PROGRAMMATIC AND/OR FINANCIAL RECORDS. DESCRIPTION OF METHOD USED TO ACCOUNT FOR EXPENDITURES ON FINANCIAL STATEMENTS PART I, LINE 3 COLUMS (F) AND PART II, LINE 1 THE UNIVERSITY RECORDS EXPENSES BASED UPON THE ACCRUAL BASIS OF ACCOUNTING IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES SET FORTH BY THE FINANCIAL ACCOUNTING STANDARDS BOARD IN FINANCIAL REPORTING. GOLF TOURNAMENT/SILENT AUCTION 34025 20911 13114 4178 3897 3242 2342 GOLF TOURNAMENT/SILENT AUCTION 10480 4770 5710 1285 1556 1517 1270 1196 1 20245 17108 3137 2939 64750 42789 21961 1285 5734 5414 7451 0 3538 23422 -1461 true WACO CHAMBER OF COMMERCE PO BOX 1220 WACO TX 76703 740967440 501(C)(6) 62000 ECONOMIC AND COMMUNITY DEVELOPMENT WACO FOUNDATION 900 AUSTIN AVENUE SUITE 1000 WACO TX 767011949 746054628 501(C)(3) 10000 HOLD A GREATER WACO COMMUNITY VISITING EDUCATION SUMMIT TO DEVELOP EXPECTATIONS AND GOALS FOR BAYLOR'S COMMUNITY AND STUDENTS TO INSURE A GREATER QUALITY OF LIFE AND ECONOMIC SUCCESS CITY OF WACO PO BOX 2570 WACO TX 767022570 746002468 STATE OF TEXAS 15000 SUPPORT OF WACO MASTER PLAN THE BAPTIST GENERAL CONVENTION OF TEXAS 33 N WASHINGTON AVE DALLAS TX 75246 750904042 501(C)(3) 10000 TEXAS BAPTIST HISTORIC MUSEUM AT INDEPENDENCE INSTITUTE FOR GLOBAL ENGAGEMENT PO BOX 12205 ARLINGTON VA 222192205 233042456 501(C)(3) 10000 CO-SPONSORSHIP OF PROTESTANTISM ROUNDTABLE IN VIETNAM FIRST AND GOAL FOUNDATION INC PO BOX 941176 HOUSTON TX 77094 760657726 7000 SPONSORSHIP TO ASSIST WITH PROVIDING YOUTH THE OPPORTUNITY TO ATTEND A CAMP AND EXPERIENCE COLLEGE LIFE BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION ONE BEAR PLACE 97296 WACO TX 767987296 742674611 501(C)(3) 227539 ASSIST WITH PROGRAMMING & PRODUCTION COSTS COMMUNITIES IN SCHOOLS OF THE HEART OF TEXAS 425 AUSTIN AVE SUITE 1500 WACO TX 76701 742563411 501(C)(3) 150740 SUBCONTRACT - RESEARCH TEXAS STATE TECHNICAL COLLEGE 3801 CAMPUS DRIVE WACO TX 76705 741646989 STATE OF TEXAS 215204 SUBCONTRACT - RESEARCH ACADEMY FOR EDUCATIONAL DEVELOPMENT REF 3731 PO BOX 409272 ATLANTA GA 303849272 136110212 501(C)(3) 150447 SUBCONTRACT - RESEARCH GALLUP 1001 GALLUP DRIVE OMAHA NE 68102 210699771 240000 SUBCONTRACT - RESEARCH UNIVERSITY OF TEXAS-SOUTHWESTERN MEDICAL CENTER 5323 HARRY HINES BLVD DALLAS TX 753909020 756002868 STATE OF TEXAS 16550 SUBCONTRACT - RESEARCH UNIVERSITY OF GEORGIA FOUNDATION 617 BOYD GRAD STUDIES RESEARCH CTR ATHENS GA 306027411 581353149 501(C)(3) 25941 SUBCONTRACT - RESEARCH UNIVERSITY OF MAINE 5717 CORBETT HALL ORONO ME 044695717 016000769 STATE OF MAINE 62416 SUBCONTRACT - RESEARCH OKLAHOMA STATE UNIVERSITY PO BOX 645 STILLWATER OK 74076 736017987 STATE OF OKLAHOMA 24106 SUBCONTRACT - RESEARCH KNOWLEDGE NETWORKS & SUBSIDIARY 1350 WILLOW ROAD SUITE 102 MENLO PARK CA 94025 943314617 54900 SUBCONTRACT - RESEARCH 12 4 SUBCONTRACT - RESEARCH 1 53270 SCHOLARSHIPS AND FELLOWSHIPS 13035 174455318 1024331 FAIR MARKET VALUE BOOKS AND ON-CAMPUS ROOM AND BOARD RESEARCH GRANTS 57 325737 STUDENT AWARDS 184 129455 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE UNITED STATES: SCHOLARSHIPS AND FELLOWSHIPS THAT ARE AWARDED TO STUDENTS ARE PAID THROUGH THE STUDENTS' ACCOUNTS AND ARE ADMINISTERED BASED UPON MERIT AND/OR NEED. BAYLOR'S FINANCIAL AID OFFICE REVIEWS THE STUDENTS' CUMULATIVE GRADE POINT AVERAGES EVERY YEAR AND AWARDS/REVIEWS ACADEMIC SCHOLARSHIPS AND FELLOWSHIPS IF THE REQUIRED GRADE POINT AVERAGE LEVEL IS SATISFIED. SCHOLARSHIPS FOR FINANCIAL NEED ARE AWARDED ANNUALLY BASED UPON WHETHER THE NEED CRITERION/LEVEL IS ESTABLISHED OR MAINTAINED PER THE COMPLETED APPLICATION FOR FEDERAL STUDENT AID. THE SCHOLARSHIP AWARDS CANNOT EXCEED THE COST OF A STUDENT TO ATTEND THE UNIVERSITY. RESEARCH GRANTS - THE OFFICE OF THE VICE PROVOST FOR RESEARCH (OVPR) PUBLISHES GUIDELINES FOR EACH OF THE INTERNAL GRANT PROGRAMS THAT PROVIDE THE GENERAL CONDITIONS OF THE AWARD, AS WELL AS GUIDANCE ON THE EXPENSES THAT MAY BE CHARGED TO THE AWARD. EACH GRANT IS SET UP AS A SEPARATE PROJECT IN THE UNIVERSITY'S FINANCIAL SYSTEM BASED ON THE AWARD AMOUNT AND BUDGET CATEGORIES APPROVED BY THE OVPR AND ADMINISTERED THROUGH THE OFFICE OF SPONSORED PROGRAMS. THE FINANCIAL SYSTEM PROVIDES REAL TIME ACCESS TO A BUDGET SUMMARY REPORT FOR THE PROJECT THAT PROVIDES A COMPARISON OF BUDGETED EXPENDITURES TO CUMULATIVE ACTUAL EXPENDITURES BY EXPENDITURE CATEGORY. THIS REPORT CAN BE ACCESSED BY THE PROJECT MANAGER AND OTHERS WITH ADMINISTRATIVE AND FINANCIAL OVERSIGHT RESPONSIBILITIES. EXPENDITURE TRANSACTIONS UNDER INTERNAL GRANT PROGRAMS ARE SUBJECT TO INTERNAL CONTROLS FOR APPROVAL AND PROCESSING SIMILAR TO OTHER UNIVERSITY EXPENDITURE TRANSACTIONS. THE SYSTEM DOES NOT ALLOW EXPENDITURES TO BE PROCESSED IN EXCESS OF OR OUTSIDE OF THE APPROVED BUDGET CATEGORIES. GRANTS AND OTHER ASSISTANCE TO GOVERNMENTS AND ORGANIZATIONS IN THE UNITED STATES: THE UNIVERSITY ENTERS INTO A CONTRACT WITH THE GRANT RECIPIENT THAT DESCRIBES THE RECIPIENT'S RESPONSIBILITIES FOR THE USE OF THE GRANT FUNDS. UNDER THE TERMS OF THE CONTRACT, RECIPIENTS ARE REQUIRED TO SUBMIT QUARTERLY AND FINAL WRITTEN PROGRESS REPORTS TO THE PRINCIPAL INVESTIGATOR ("PI") OR PROJECT DIRECTOR FOR THE GRANT, AND FUNDS ARE PAID TO THE RECIPIENT ON A COST REIMBURSABLE BASIS. WHEN THE GRANT RECIPIENT SUBMITS AN INVOICE FOR REIMBURSEMENT, THE PI REVIEWS THE INVOICE TO ENSURE THE EXPENDITURES ARE CONSISTENT WITH THE ESTABLISHED BUDGET AND WITH THE WORK COMPLETED TO DATE, PRIOR TO APPROVING THE AMOUNT FOR PAYMENT. GRANT RECIPIENTS SUBJECT TO THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133 AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS ARE ALSO REQUIRED TO PROVIDE CERTIFICATION OF THEIR COMPLIANCE WITH THE FINANCIAL AUDIT REQUIREMENTS OF THOSE GUIDELINES PRIOR TO RECEIVING FUNDS. THEREAFTER, THE UNIVERSITY REQUIRES AN ANNUAL CERTIFICATION OF CONTINUING COMPLIANCE AND A COPY OF THEIR MOST RECENT AUDIT REPORT. IF ANY THE ABOVE PROCESSES INDICATE AN AREA OF CONCERN, SITE VISITS MAY BE CONDUCTED BY THE UNIVERSITY TO REVIEW THE PROGRAMMATIC AND/OR FINANCIAL RECORDS. CHARITABLE ORGANIZATIONS THAT RECEIVE CONTRIBUTIONS FROM THE UNIVERSITY ARE CAREFULLY SELECTED AND MUST BE APPROVED THROUGH THE CHIEF OF STAFF TO THE PRESIDENT. THE CONTRIBUTION MUST SUPPORT THE UNIVERSITY'S INTEREST AND BE CONSISTENT WITH THE UNIVERSITY'S CORE VALUES. X X X X X X false true X X X X X X false true false true false false false false true true TRUELL HYDE 197564 0 0 0 40 0 20102 0 10809 0 228515 0 0 0 KARLA LEEPER 168960 0 0 0 3110 0 17983 0 12786 0 202839 0 0 0 JUAN ALEJANDRO 149064 0 0 0 138 0 14802 0 77399 0 241403 0 0 0 VAN GRAY 155501 0 0 0 0 0 15067 0 13602 0 184170 0 0 0 MICHAEL MORRISON 211676 0 0 0 775 0 23354 0 13169 0 248974 0 0 0 NORMAN LOFGREN 167741 0 0 0 508 0 18047 0 16829 0 203125 0 0 0 DAVID JEFFREY 168003 0 0 0 0 0 18361 0 25829 0 212193 0 0 0 BRIAN NORWOOD 350990 0 14420 0 4544 0 26460 0 14186 0 410600 0 0 0 STEPHEN SMITH 283733 0 38783 0 20146 0 26460 0 18827 0 387949 0 0 0 SCOTT DREW 1826240 0 267000 0 22836 0 26460 0 14305 0 2156841 0 0 0 KIM MULKEY 1060549 0 85000 0 27857 0 26460 0 13052 0 1212918 0 0 0 ARTHUR BRILES 1874775 0 300000 0 17885 0 26460 0 13687 0 2232807 0 0 0 IAN MCCAW 351656 0 97500 0 8243 0 26460 0 14367 0 498226 0 0 0 LEE NORDT 212917 0 0 0 70 0 23063 0 21126 0 257176 0 0 0 BOB C SPENCE 194324 0 0 0 1271 0 21760 0 15726 0 233081 0 0 0 PATTIE ORR 225405 0 0 0 1063 0 24834 0 19954 0 271256 0 0 0 DENNIS PRESCOTT 306027 0 0 0 9413 0 26460 0 18003 0 359903 0 0 0 REAGAN RAMSOWER 278920 0 0 0 1536 0 26460 0 13298 0 320214 0 0 0 JOHN BARRY 210218 0 0 0 11898 0 22322 0 66437 0 310875 0 0 0 KEVIN JACKSON 224557 0 0 0 1409 0 20777 0 14348 0 261091 0 0 0 CHARLES BECKENHAUER 239981 0 0 0 1280 0 25653 0 13275 0 280189 0 0 0 ELIZABETH DAVIS 271987 0 0 0 336 0 26167 0 1198 0 299688 0 0 0 DAVID GARLAND 170222 0 0 0 2865 0 26460 0 41193 0 240740 0 0 0 ROY BRIAN WEBB 141588 0 50000 0 526 0 15435 0 10241 0 217790 0 0 0 KENNETH STARR 317921 0 0 0 4728 0 65435 0 25781 0 413865 0 0 0 First-class or charter travel Schedule J, Part I, Line 1a FIRST-CLASS OR CHARTER TRAVEL - A FEW BAYLOR REGENTS AND/OR OFFICERS OCCASIONALLY TRAVEL ON A CHARTER FLIGHT PROVIDED FOR ATHLETIC DEPARTMENT TEAM TRAVEL TO ENGAGE IN DONOR DEVELOPMENT EFFORTS AND EVENT OVERSIGHT ON BEHALF OF THE UNIVERSITY. ADDITIONALLY, THE BAYLOR PLANE, OR A CHARTER FLIGHT, IS OCCASIONALLY USED TO TRANSPORT A REGENT TO A BOARD MEETING OR TO PERFORM A UNIVERSITY BUSINESS FUNCTION. OFFICERS OF THE UNIVERSITY AND OCCASIONALLY KEY EMPLOYEES USE THE BAYLOR PLANE OR CHARTER FLIGHT TO CONDUCT UNIVERSITY BUSINESS, SUCH AS TO ATTEND MEETINGS/CONFERENCES, DONOR CULTIVATION, OR FUNDRAISING EVENTS. CERTAIN HIGHLY COMPENSATED EMPLOYEES TRAVEL ON CHARTER FLIGHTS WITH THEIR RESPECTIVE ATHLETIC TEAMS TO ATTEND ATHLETIC EVENTS. OCCASIONALLY, THE BAYLOR PLANE IS USED BY A HIGHLY COMPENSATED EMPLOYEE FOR STUDENT ATHLETIC RECRUITING PURPOSES, ATTEND A MEDIA EVENT, ATTEND A DONOR EVENT, OR ATTEND A CONFERENCE/CLINIC. FLIGHTS WERE REVIEWED BY THE UNIVERSITY AND ANY PART OF A FLIGHT THAT WAS NOT BUSINESS RELATED WAS REPORTED AS TAXABLE COMPENSATION. Travel for companions Schedule J, Part I, Line 1a TRAVEL FOR COMPANIONS - OCCASIONALLY, A GUEST OR FAMILY MEMBER OF A LISTED PERSON IS PROVIDED TRAVEL. THESE TRIPS ARE REVIEWED BY THE UNIVERSITY, AND THE VALUE OF SUCH TRAVEL IS REPORTED AS TAXABLE COMPENSATION TO THE LISTED PERSON IF NO BONA FIDE BUSINESS PURPOSE EXISTS FOR THE COMPANION TRAVEL. Tax indemnification and gross-up payments Schedule J, Part I, Line 1a TAX INDEMNIFICATION AND GROSS-UP PAYMENTS - JOHN BARRY RECEIVED GROSS-UP PAYMENTS PER EMPLOYMENT CONTRACTUAL ARRANGEMENTS. THE FULL AMOUNT WAS REPORTED AS TAXABLE INCOME INCLUDING THE TAX ON THE GROSSUP PAYMENT. THE UNIVERSITY MAY OCCASIONALLY GROSS-UP OTHER PAYMENTS, BUT ALL SUCH PAYMENTS ARE INCLUDED IN THE TAXABLE INCOME OF THE APPLICABLE EMPLOYEE. Housing allowance or residence for personal use Schedule J, Part I, Line 1a HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - STEPHEN SMITH, HEAD BASEBALL COACH, RECEIVED A HOUSING ALLOWANCE AS PART OF HIS COMPENSATION. THE HOUSING ALLOWANCE WAS REPORTED AS TAXABLE COMPENSATION. THE CONTRACT WAS AMENDED IN 2010, AND THIS YEAR WAS THE LAST YEAR THE HOUSING ALLOWANCE WAS PROVIDED. DR. DAVID GARLAND RECEIVED A MINISTER'S HOUSING ALLOWANCE WHICH WAS ASSOCIATED WITH THE PROVISION OF SERVICES RELATED TO MINISTERIAL DUTIES AND THUS APPROPRIATELY NOT REPORTED AS TAXABLE COMPENSATION. BAYLOR PROVIDES THE PRESIDENT WITH A HOUSE AS A CONDITION OF EMPLOYMENT AND FOR THE COVENIEINCE OF THE UNIVERSITY. THE PROVSION OF THE HOUSE IS NOT INCLUDED AS TAXABLE COMPENSATION. Health or social club dues or initiation fees Schedule J, Part I, Line 1a SOCIAL CLUB DUES OR INITIATION FEES - CERTAIN OFFICERS AND HIGHLY COMPENSATED EMPLOYEES ARE PROVIDED COUNTRY CLUB MEMBERSHIPS IN ONE OR TWO LOCAL CLUBS. CLUB MEMBERSHIPS WERE REPORTED AS TAXABLE COMPENSATION EXCEPT FOR THAT PORTION OF USAGE THAT WAS FOR BUSINESS PURPOSES. THE EMPLOYEES REPORT ANY BUSINESS USAGE OF THE CLUBS ON A MONTHLY BASIS. BEGINNING WITH THE LAST QUARTER OF 2010, ALL CLUB MEMBERSHIP FEES WERE INCLUDED AS TAXABLE INCOME. Personal services Schedule J, Part I, Line 1a PERSONAL SERVICES - BAYLOR PROVIDES HOUSEKEEPING SERVICES FOR THE UNIVERSITY-PROVIDED HOUSE FOR THE PRESIDENT. THE PORTION OF THE HOUSEKEEPING EXPENSES THAT WERE USED FOR PERSONAL PURPOSES WERE INCLUDED AS TAXABLE INCOME TO THE PRESIDENT. Written policy regarding payment or reimbursement of expenses Schedule J, Part I, Line 1b THE UNIVERSITY HAS A WRITTEN POLICY FOR THE FOLLOWING BENEFITS: FIRST-CLASS TRAVEL AND CHARTER TRAVEL, TRAVEL FOR COMPANIONS, AND CLUB MEMBERSHIPS. THE CHARTER TRAVEL POLICY ADDRESSES USAGE OF THE BAYLOR-OWNED PLANE. OTHER CHARTER TRAVEL USED BY THE ATHLETIC DEPARTMENT FOR TEAM TRAVEL IS BASED UPON THE NEED OF THE SPORT. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS REQUIRE BOARD OF REGENTS APPROVAL. THE HOUSING ALLOWANCE IS BASED UPON THE CONTRACTUAL ARRANGEMENT WITH THE PARTICULAR EMPLOYEE AND IS INCLUDED AS PART OF COMPENSATION. HOUSEKEEPING SERVICES ARE HANDLED AS NOTED ABOVE. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b PRESIDENT KEN STARR PARTICIPATED IN A NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT UNDER INTERNAL REVENUE CODE SECTION 457(F). KEN STARR RECEIVED AN ACCRUED BENEFIT OF $50,000 DURING 2010. THE ACCRUED DEFERRED COMPENSATION SHALL VEST ON MAY 31, 2015 IF HE IS STILL EMPLOYED AT BAYLOR. Compensation contingent on revenues of the organization Schedule J, Part I, Line 5a HEAD BASEBALL COACH RECEIVES A PERCENTAGE OF GROSS TICKET SALES FOR HOME BASEBALL GAMES UNDER AN EMPLOYMENT CONTRACTUAL ARRANGEMENT RUNNING THROUGH 2011. THE EMPLOYMENT CONTRACT WAS AMENDED DURING 2010, AND THIS COMPENSATION PROVISION WAS REMOVED. Payments on contract that is subject to the initial contract exception Schedule J, Part I, Line 8 FIXED PAYMENTS ASSOCIATED WITH THE CONTRACTS ENTERED INTO WITH KEVIN JACKSON AND KEN STARR ARE SUBJECT TO THE INITIAL CONTRACT EXCEPTION. KEVIN JACKSON AND KEN STARR WERE NOT DISQUALIFIED PERSONS IMMEDIATELY PRIOR TO ENTERING INTO THE INITIAL CONTRACTS. WACO EDUCATION FINANCE CORPORATION 020603383 929833AP6 2008-04-08 271184519 REFUNDING OF PRIOR ISSUES 05/23/2002 AND 05/17/2006. false false false CLIFTON HIGHER EDUCATION FINANCE CORPORATION 800349380 187154AV1 2011-04-14 110202345 REFUNDING/REFINANCING OF 2008B AND COMMERCIAL PAPER - 12/10/2008. false false false 85225000 0 271211761 0 0 0 1132138 72544 3665000 0 266342079 0 true false true true 0 0 110202348 0 0 0 1183277 0 0 0 109019071 0 true false true true false false true true true 0.0168 0.0000 0.0168 true false false true true true 0.0248 0.0000 0.0248 true false true true BARCLAYS BANK LLP 22.5 false false false 0.0 false true false false false 0.0 false 0.0 false true DETAILED EXPLANATIONS OF LINES 1-13 SCHEDULE K, PART II, COLUMN A LINE 1: THE AMOUNT OF THE BONDS RETIRED INCLUDES 79,550,000 OF THE SERIES 2008B BONDS (OF WHICH 5,675,000 REACHED MATURITY AND 73,875,000 WAS REFUNDED BY THE 2011 ISSUE) AND 5,675,000 OF THE SERIES 2008A BONDS THAT REACHED MATURITY. LINE 9: AMOUNT REPORTED IS SWAP TERMINATION FEES. LINE 11: AMOUNT USED TO REFUND CURRENT ISSUES. LINE 13: BAYLOR'S UNDERSTANDING IS THAT LINE 13 IS TO REPORT NEW MONEY PROJECTS, NOT AMOUNTS FOR A REFUND. DETAILED EXPLANATIONS OF LINES 1-13 SCHEDULE K, PART II, COLUMN B LINE 11: $35,000,000 OF THE 2011 PROCEEDS WERE USED TO REFINANCE A PORTION OF COMMERCIAL PAPER LOAN, WHICH ORIGINALLY FINANCED MULTIPLE CAPITAL PROJECTS FOR THE UNIVERSITY. REMAINING AMOUNT USED TO REFUND CURRENT ISSUE. LINE 13: BAYLOR'S UNDERSTANDING IS THAT LINE 13 IS TO REPORT NEW MONEY PROJECTS, NOT AMOUNTS FOR A REFUNDING OR REFINANCING. NOT REQUIRED NOT REQUIRED 27000 NOT REQUIRED NOT REQUIRED 26300 CHARLES DAVIS SPOUSE OF OFFICER ELIZABETH DAVIS 183571 EMPLOYMENT false RUTH PRESCOTT SPOUSE OF OFFICER DENNIS PRESCOTT 169163 EMPLOYMENT false GREG HAMERLY SON-IN-LAW OF OFFICER PATTIE ORR 128989 EMPLOYMENT false IVY HAMERLY DAUGHTER OF OFFICER PATTIE ORR 53148 EMPLOYMENT false BAILEY INS AND RISK MANAGEMENT ENTITY MORE THAN 35% OWNED BY REGENT WES BAILEY 195000 INDEPENDENT CONTRACTOR false TYPE OF ASSISTANCE PROVIDED FORM 990, SCHEDULE L, PART II, LINE 1 THE $27,000 PROVIDED WAS MERIT SCHOLARSHIPS. TYPE OF ASSISTANCE PROVIDED FORM 990, SCHEDULE L, PART II, LINE 2 THE $26,300 PROVIDED WAS NEED-BASED SCHOLARSHIPS. X 3 41836 OPINIONS OF EXPERTS X 47883 OPINIONS OF EXPERTS X 1 2600 SELLING COST X 52 1682474 AVG OF HIGH & LOW MARKET VALUE ON DAY DONATED X 2 1746 COST X PLANTS/PLANTERS 2 3408 COST X FURNITURE AND EQUIPMENT 2 3221 COST X TICKETS/SUITE 3 13416 MARKET VALUE X HORSES 5 93502 OPINIONS OF EXPERTS X FUNDRAISING ITEMS 2 32 COST X FOOTBALL EQUIPMENT 1 9499 COST 8 false true true Third parties used to solicit, process, or sell noncash contributions Schedule M, Part I, Line 32a FOR STOCK GIFTS, THIRD PARTY BROKERS ARE USED TO TRADE THE STOCK. SUCH ARRANGEMENTS ARE BASED ON VARYING CENTS-PER-SHARE AND REQUIRE BAYLOR APPROVAL BEFORE A TRADE CAN BE CONDUCTED. THE MAJORITY OF TRADES ARE EXECUTED BY A "MARKET ORDER." Explanation of revenues not reported Schedule M, Part I, Line 33 SOME ITEMS INCLUDED IN THE LIST ABOVE WERE VALUED AT $1.00. DONOR DID NOT PROVIDE THE UNIVERSITY WITH AN APPRAISAL, AND THE UNIVERSITY DID NOT HAVE OTHER KNOWLEDGE OF THE VALUATION OF THESE ITEMS. FOR THIS REASON, THE UNIVERSITY DID NOT SHOW REVENUE FOR THESE DONATIONS OTHER THAN $1.00, WHICH REPRESENTS RECEIPT OF THE ITEMS. NUMBER OF CONTRIBUTIONS PART I, COLUMN (B) BAYLOR REPORTED THE RECEIPT OF THESE NONCASH CONTRIBUTIONS BASED ON THE NUMBER OF CONTRIBUTIONS WHICH AT TIMES ALSO EQUALS THE NUMBER OF ITEMS RECEIVED. Description of other program services Form 990, Part III, Line 4d OTHER - OTHER EXPENSES CONTAINED HEREIN ARE COMPRISED OF THE FOLLOWING: RESEARCH, PUBLIC SERVICES, AND AUXILIARY ENTERPRISES. BAYLOR ENGAGES IN RESEARCH WORK SPONSORED BY NUMEROUS FEDERAL, STATE, AND LOCAL AGENCIES. ADDITIONALLY, BAYLOR PROVIDES NON-INSTRUCTIONAL SERVICES THAT BENEFIT INDIVIDUALS AND GROUPS EXTERNAL TO BAYLOR. AUXILIARY ENTERPRISES ARE COMPRISED GENERALLY OF THE FOLLOWING ITEMS: RESIDENCE HALLS, DINING SERVICES, BOOKSTORE, AND VENDING SERVICES. NUMBER REPORTED IN BOX 3 OF FORM 1096 FORM 990, PART V, LINE 1A INCLUDED IN THE NUMBER OF FORMS REPORTED IN BOX 3 OF FORM 1096 IS 19,034 1098-T FORMS AND 929 1098-E FORMS. Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 REAGAN RAMSOWER AND ELIZABETH DAVIS - BUSINESS RELATIONSHIP Significant changes to organizational documents Form 990, Part VI, Section A, Line 4 BAYLOR'S CORPORATE DOCUMENTS WERE AMENDED TO ALLOW UP TO 25% OF ITS DIRECTORS TO BE "CHRISTIANS AND ACTIVE MEMBERS OF A LOCAL CHURCH FROM A HISTORIC CHRISTIAN TRADITION." ALL REMAINING DIRECTORS MUST BE BAPTIST AND ACTIVE MEMBERS OF A BAPTIST CHURCH. CERTAIN GOVERNANCE MATTERS WERE SPECIFICALLY RESERVED FOR THE BAPTIST DIRECTORS: (A) BAYLOR'S RELATIONSHIP AGREEMENT WITH THE BAPTIST GENERAL CONVENTION OF TEXAS; (B) THEOLOGICAL MATTERS RELATED TO BAYLOR UNIVERSITY'S GEORGE W. TRUETT SEMINARY; AND (C) THE AMENDMENT OF CERTAIN SECTIONS IN BAYLOR'S BYLAWS RELATING TO BAYLOR'S BAPTIST AIMS AND IDEALS, RELIGIOUS QUALIFICATIONS OF DIRECTORS, AND THE TRANSFER OF BAYLOR'S ASSETS UPON DISSOLUTION. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a THE BAPTIST GENERAL CONVENTION OF TEXAS, A NONPROFIT TEXAS CORPORATION, HAS THE AUTHORITY TO ELECT ONE QUARTER OF THE MEMBERS OF BAYLOR UNIVERSITY'S BOARD OF DIRECTORS. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b BAYLOR UNIVERSITY'S BOARD OF REGENTS MAY BE REQUIRED TO OBTAIN APPROVAL FROM THE BAPTIST GENERAL CONVENTION OF TEXAS REGARDING CERTAIN CHANGES TO ITS GOVERNING DOCUMENTS WHICH ADDRESS BOARD COMPOSITION. Monitoring compliance of local unit's activities Form 990, Part VI, Section B, Line 10b ONE OF THE DISREGARDED ENTITIES WAS FORMED FOR THE SPECIFIC PURPOSE OF HOLDING PROPERTY FOR A SHORT DURATION. ENTITY PERFORMED NO OTHER FUNCTION AND ENGAGED IN NO OTHER BUSINESS DURING THE TAX YEAR. THE OTHER FOUR DISREGARDED ENTITIES ARE GRANTOR TYPE TRUSTS, IN WHICH ONE OF THE TRUST'S SOLE PURPOSE IS TO ACQUIRE PROPERTIES FOR THE UNIVERSITY, TWO TRUSTS PROVIDE SCHOLARSHIPS TO STUDENTS OF THE UNIVERSITY, AND THE FOURTH TRUST IS AN INVESTMENT VEHICLE IN WHICH BAYLOR HAS A VERY SMALL INTEREST. BECAUSE OF THE LIMITED ROLE OF THESE ENTITIES, BAYLOR DID NOT DEVELOP ANY WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF THESE ENTITIES. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE RETURN WAS REVIEWED BY THE UNIVERSITY'S OUTSIDE TAX ACCOUNTANTS. ADDITIONALLY, A COPY OF THE FORM 990 WAS DISTRIBUTED TO ALL REGENTS AND A REVIEW OF THE FORM 990 WAS PERFORMED BY THE REGENT AUDIT COMMITTEE. THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, THE ASSOCIATE VICE PRESIDENT FOR FINANCIAL SERVICES AND TREASURER, THE DIRECTOR OF TAX AND COMPLIANCE ACCOUNTING, AND THE DIRECTOR OF INTERNAL AUDIT REVIEWED, DISCUSSED, AND ANSWERED QUESTIONS REGARDING THE FORM 990 AND ATTACHED SCHEDULES WITH THE REGENT AUDIT COMMITTEE. THE REVIEW WAS CONDUCTED, AND A COPY OF THE RETURN AS FILED WAS PROVIDED TO ALL REGENTS PRIOR TO THE FILING OF THE FORM 990. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a COMPENSATION ARRANGEMENTS ARE APPROVED IN ADVANCE BY THE BAYLOR UNIVERSITY BOARD OF REGENTS. THE REGENTS OBTAIN AND REVIEW APPROPRIATE COMPARABLE COMPENSATION DATA PRIOR TO APPROVING COMPENSATION ARRANGEMENTS. THE REGENTS DOCUMENT THE BASIS OF THEIR DETERMINATIONS AND ACTIONS CONCURRENTLY WITH MAKING THE DETERMINATION. THIS DOCUMENTATION INCLUDES THE TERMS OF EACH TRANSACTION, THE DATE OF APPROVAL, THE NAMES OF REGENTS PRESENT DURING THE REVIEW AND VOTE ON THE TRANSACTION, THE COMPARABILITY DATA RELIED UPON, AND THE BASIS FOR THE DETERMINATION. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b COMPENSATION ARRANGEMENTS ARE APPROVED IN ADVANCE BY THE BAYLOR UNIVERSITY BOARD OF REGENTS. THE REGENTS OBTAIN AND REVIEW APPROPRIATE COMPARABLE COMPENSATION DATA PRIOR TO APPROVING COMPENSATION ARRANGEMENTS. THE REGENTS DOCUMENT THE BASIS OF THEIR DETERMINATIONS AND ACTIONS CONCURRENTLY WITH MAKING THE DETERMINATION. THIS DOCUMENTATION INCLUDES THE TERMS OF EACH TRANSACTION, THE DATE OF APPROVAL, THE NAMES OF REGENTS PRESENT DURING THE REVIEW AND VOTE ON THE TRANSACTION, THE COMPARABILITY DATA RELIED UPON, AND THE BASIS FOR THE DETERMINATION. ALL OFFICERS AND KEY EMPLOYEES THAT ARE INCLUDED IN PART VII, SECTION A WERE REVIEWED UNDER THIS PROCESS IN 2010-2011. Public Disclosure Form 990, Part VI, Section C, Line 19 BAYLOR'S FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICIES FOR FACULTY AND OFFICERS, ADMINISTRATIVE EMPLOYEES, AND OTHER EMPLOYEES ARE POSTED ON BAYLOR'S WEBSITE. THE UNIVERSITY'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY FOR REGENTS ARE NOT AVAILABLE TO THE PUBLIC. WRITTEN CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINES 12A & B BAYLOR HAD A WRITTEN CONFLICT OF INTEREST POLICY FOR BOTH REGENTS AND STAFF/FACULTY IN EFFECT DURING THE TAX YEAR; HOWEVER, IT HAD NOT BEEN FORMALLY APPROVED BY THE REGENTS. THE WRITTEN POLICY WAS FORMALLY REVIEWED AND ADOPTED BY THE FULL GOVERNING BOARD SUBSEQUENT TO THE CLOSE OF THE TAX YEAR. ADDITIONALLY, ALL REGENTS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. WRITTEN CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C BAYLOR UNIVERSITY MAINTAINS THREE SEPARATE CONFLICT OF INTEREST POLICIES APPLICABLE TO THE FOLLOWING GROUPS: (1) REGENTS; (2) OFFICERS, ADMINISTRATIVE EMPLOYEES AND OTHER EMPLOYEES; AND (3) FACULTY. EACH GROUP IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. REGENTS: THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS REVIEWS ALL COMPLETED REGENT CONFLICT DISCLOSURE FORMS AND CONSULTS WITH THE PRESIDENT, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, GENERAL COUNSEL, AND OTHER UNIVERSITY ADMINISTRATORS, IF NECESSARY. A FINAL REPORT IS PREPARED FOR REVIEW BY THE REGENT AUDIT COMMITTEE. A REGENT IS NOT ALLOWED TO BE INVOLVED IN DISCUSSIONS, NOR VOTE ON RELATED MATTERS, SHOULD A CONFLICT OF INTEREST EXIST. OFFICERS, ADMINISTRATIVE EMPLOYEES AND OTHER EMPLOYEES: THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS REVIEWS ALL COMPLETED CONFLICT DISCLOSURE FORMS AND CONSULTS WITH THE PRESIDENT, GENERAL COUNSEL, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, ASSOCIATE VICE PRESIDENT FOR HUMAN RESOURCES, AND OTHER UNIVERSITY ADMINISTRATORS, IF NECESSARY. A FINAL REPORT OF ALL POTENTIAL CONFLICTS INCLUDING THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' OPINION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS PROVIDED TO THE PRESIDENT AND VICE PRESIDENT FOR FINANCE AND ADMINISTRATION. SHOULD THE DIRECTOR AND VICE PRESIDENT FOR FINANCE AND ADMINISTRATION DIFFER IN OPINION AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THEN A FINAL DECISION IS MADE BY THE PRESIDENT. HOWEVER, FOR POTENTIAL CONFLICTS REPORTED BY THE PRESIDENT AND HIS DIRECT REPORTS, THE REGENT AUDIT COMMITTEE WILL REVIEW THOSE MATTERS AND MAKE THE FINAL DECISION. A FINAL REPORT OF ALL POTENTIAL CONFLICTS INCLUDING THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' OPINION AS TO WHETHER A CONFLICT EXISTS IS PROVIDED TO THE REGENT AUDIT COMMITTEE. FACULTY: THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS AND PROVOST REVIEW ALL COMPLETED CONFLICT DISCLOSURE FORMS AND CONSULT WITH THE PRESIDENT, GENERAL COUNSEL, ASSOCIATE VICE PRESIDENT FOR HUMAN RESOURCES, AND OTHER UNIVERSITY ADMINISTRATORS , IF NECESSARY. SHOULD THE DIRECTOR AND THE PROVOST DIFFER IN OPINION AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THEN A FINAL DECISION IS MADE BY THE PRESIDENT. A FINAL REPORT OF ALL POTENTIAL CONFLICTS INCLUDING THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' OPINION AS TO WHETHER A CONFLICT EXISTS IS PROVIDED TO THE REGENT AUDIT COMMITTEE. FACULTY AND STAFF ARE RESTRICTED FROM PARTICIPATING IN THE DECISION-MAKING PROCESS FOR THOSE TRANSACTIONS THAT INVOLVE THE ACQUISITION OF GOODS OR SERVICES SHOULD A CONFLICT OF INTEREST EXIST. WRITTEN WHISTLEBLOWER POLICY FORM 990, PART VI, SECTION B, LINE 13 ALTHOUGH BAYLOR HAS HAD, FOR A NUMBER OF YEARS, WHISTLEBLOWER PROCEDURES IN PLACE USING THE ETHICS POINT HOTLINE REPORTING SYSTEM, A WRITTEN WHISTLEBLOWER POLICY WAS FORMALLY REVIEWED AND ADOPTED BY THE FULL GOVERNING BOARD SUBSEQUENT TO THE CLOSE OF THE TAX YEAR. WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY FORM 990, PART VI, SECTION B, LINE 14 THE UNIVERSITY ADHERES TO ALL LAWS AND REGULATIONS REGARDING THE RETENTION AND DESTRUCTION OF DOCUMENTS. SEVERAL DEPARTMENTS WITHIN THE UNIVERSITY, INCLUDING FINANCIAL SERVICES, MAINTAIN A WRITTEN POLICY ADDRESSING DOCUMENT RETENTION AND DESTRUCTION. A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY FOR THE ENTIRE UNIVERSITY WAS FORMALLY REVIEWED AND ADOPTED BY THE FULL GOVERNING BOARD SUBSEQUENT TO THE CLOSE OF THE TAX YEAR. JOINT VENTURE POLICY OR PROCEDURE FORM 990, PART VI, SECTION B, LINE 16B BAYLOR HAS NOT FORMALLY ADOPTED A WRITTEN POLICY OR PROCEDURE REGARDING JOINT VENTURES. THERE WERE TWO JOINT VENTURE INVESTMENTS THAT TRIGGERED THE "YES" RESPONSE TO PART VI, QUESTION 16A. ONE WAS GIFTED TO BAYLOR BY A BENEFACTOR AND PRODUCES AN IMMATERIAL AMOUNT OF INCOME TO THE UNIVERSITY. THE SECOND VENTURE INVOLVES THE UNIVERSITY TAKING A VERY SMALL EQUITY INTEREST IN A START-UP COMPANY IN WHICH THE UNIVERSITY HAS THE PATENT RIGHTS AND LICENSED OUT THESE RIGHTS IN RETURN FOR A ROYALTY PAYMENT. IN GENERAL, BAYLOR WILL NOT ENTER INTO A JOINT VENTURE OR INVESTMENT AGREEMENT UNLESS (1) THE UNIVERSITY AT ALL TIMES RETAINS CONTROL OVER THE VENTURE SUFFICIENT TO ENSURE THAT THE PARTNERSHIP FURTHERS THE EXEMPT PURPOSE OF THE UNIVERSITY; (2) IN ANY PARTNERSHIP IN WHICH THE UNIVERSITY IS A PARTNER, ACHIEVEMENT OF EXEMPT PURPOSES IS PRIORITIZED OVER MAXIMIZATION OF PROFITS FOR THE PARTNERS; (3) THE PARTNERSHIP DOES NOT ENGAGE IN ANY ACTIVITIES THAT WOULD JEOPARDIZE THE UNIVERSITY'S EXEMPTION; AND (4) ALL CONTRACTS ENTERED INTO BY THE PARTNERSHIP WITH THE UNIVERSITY MUST BE AT ARM'S-LENGTH, WITH PRICES SET AT FAIR MARKET VALUE. COMPENSATION FROM RELATED ORGANIZATIONS FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (E) BAYLOR TRANSMITS AN ANNUAL QUESTIONNAIRE WITH PERTINENT INSTRUCTIONS AND DEFINITIONS TO EACH OF ITS CURRENT AND FORMER REGENTS, OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES INQUIRING INTO AMOUNTS OF ANY REPORTABLE COMPENSATION OR OTHER COMPENSATION THAT WAS RECEIVED BY THESE INDIVIDUALS FROM A RELATED ORGANIZATION. THE QUESTIONNAIRE INCLUDES THE NAME, TITLE, DATE, AND SIGNATURE OF EACH PERSON REPORTING THE INFORMATION TO BAYLOR. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - XXX-XX-XXXX; PRESENT VALUE ADJUSTMENT TO ANNUITIES PAYABLE - 4727187; GAIN ON INTEREST RATE SWAP - -1067874; REALIZED GAINS/LOSSES ON INVESTMENTS - -941797; LOSS ON DISPOSAL OF PROPERTY & EQUIPMENT - -470198; CHANGE IN POSTRETIREMENT BENEFIT OBLIGATIONS - -2078671; GAIN/LOSS ON EARLY PAYOFF OF DEBT - -301556; DISPOSITION OF PROPERTY TO CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK - 3315751; OTHER - 1725812; WACO RESEARCH PARK PROPERTY LLC 350 N SAINT PAUL ST SUITE 2900 DALLAS TX 752014234 HOLDING PROPERTY TX 0 0 NA SACO REALTY INVESTMENT TRUST - REV PO BOX 41629 MAC T5283-016 AUSTIN TX 78704 276249806 REAL ESTATE HOLDING AND MANAGEMENT TX 50639 1941240 NA TR UA GEORGE AND SID JONES TRUST #0842 COMMUNITY BANK AND TRUST POB 2303 WACO TX 76703 746157568 GRANTOR TRUST IN SUPPORT OF BAYLOR TX 72836 1267654 NA MARY ANN KOKERNOT LAWRENCE LACY TRUST COMMUNITY BANK AND TRUST POB 2303 WACO TX 76703 GRANTOR TRUST IN SUPPORT OF BAYLOR TX 0 269109 NA STEEL PARTNERS II LIQUIDATING SERIES TRUST 590 MADISON AVE 32ND FLR NEW YORK NY 10022 276135437 LIQUIDATING GRANTOR TRUST NY 42439 659734 NA STEEL PARTNERS II (ONSHORE) LP 590 MADISON AVENUE 32ND FLOOR NEW YORK NY 10022 806192659 GRANTOR TRUST HOLDING RESERVES IN ESCROW NY 0 134618 NA THE FMVP II LIQUIDATING TRUST 120 WEST 45TH STREET 19TH FLOOR NEW YORK NY 10036 356859583 LIQUIDATING GRANTOR TRUST NY -115729 39376 NA BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 PO BOX 97296 WACO TX 76798 742674611 PROVIDE AND PROMOTE QUALITY EDUCATIONAL PROGRAMMING TX 501(C)(3) 7 BAYLOR UNIVERSITY true BAYLOR UNIVERSITY WOMEN'S COUNCIL OF DALLAS INC 700 N PEARL STREET SUITE 1100 DALLAS TX 75201 752236939 SCHOLARSHIP FUNDRAISING TX 501(C)(3) 11 - Type II NA false FB KIRCHNER SCHOLARSHIP FUND #6886 FROST NATIONAL BANK PO BOX 2950 SAN ANTONIO TX 78299 742646348 PROVISION OF SCHOLARSHIPS TX 501(C)(3) 11 - Type III - Oth BAYLOR UNIVERSITY true BRYAN NICHOLS SCHOLARSHIPS TRUST 332 118 S HOUSTON AVENUE CAMERON TX 765203932 746438292 PROVISION OF SCHOLARSHIPS TX 501(C)(3) PF BAYLOR UNIVERSITY true HAROLD E RILEY FOUNDATION PO BOX 149151 AUSTIN TX 787149151 300181669 SUPPORT OF BAYLOR AND SW THEOLOGICAL SEMINARY. 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