2012-11-05T08:36:33-08:00 2012-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2011-06-01 750851900 Abilene Christian University ABIL 3256742000 ACU Box 29120 Abilene TX 79699 Kelly Young 2012-11-05 true Joe Melson CPA 3256724000 2011 2016-02-24 21:20:13Z 167603979 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. 30 23 2738 196997 18891767 26954737 105845135 112704345 18149050 20583318 1986603 3089749 144872555 163332149 32321999 35183020 0 60242678 61804310 201846 194105 3387977 44428369 46428407 137194892 143609842 7677663 19722307 462580424 469340866 120681761 119697520 341898663 349643346 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 92385223 35162204 97013525 Abilene Christian University is a higher education institution which serves approximately 4,600 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. 13473924 14148939 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. 2930471 3077281 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. 108789618 true true false false false true false false true true true true false true true false 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 455 0 true 2738 true true true true UK false false false false false true true false 0 false false false false false false false false false false false X 30 23 true false false false false false false true true false false false true true true true true true true true false false X X Stacey L McGee 3256742795 ACU Box 29120 Abilene TX 79699 Rick Wessel 1.00 X 0 0 0 Alan Rich 1.00 X 0 0 0 David Flow 1.00 X 0 0 0 Charles Onstead 1.00 X 0 0 0 John Stites II 1.00 X 0 0 0 Steven Smith 1.00 X 0 0 0 Gary Skidmore 1.00 X 0 0 0 Bettye Skelton 1.00 X 0 0 0 Eddie Sharp Jr 1.00 X 0 0 0 John Petty II 1.00 X 0 0 0 Barry Packer 1.00 X 0 0 0 James Orr 1.00 X 0 0 0 Steven Mack 1.00 X 0 0 0 Jeffrey Knight 1.00 X 0 0 0 Heriberto Guerra Jr 1.00 X 0 0 0 Deon Fair 1.00 X 0 0 0 James Porter 1.00 X 0 0 0 Carole Phillips 1.00 X 0 0 0 Kyle Hammond 1.00 X 0 0 0 Sharron Drury 1.00 X 0 0 0 Billy Curl 1.00 X 0 0 0 Belinda Harmon 1.00 X 0 0 0 Jack Griggs 1.00 X 0 0 0 William Busch 1.00 X 0 0 0 Ralph Draper 1.00 X 0 0 0 Cynthia Brown 1.00 X 0 0 0 Lance Barrow 1.00 X 0 0 0 Tod Brown 1.00 X 0 0 0 April Anthony 1.00 X 0 0 0 Abelardo Alvarez Jr 1.00 X 0 0 0 Jeanine Varner 40.00 X 163543 0 25471 Kelly Young 40.00 X 114892 0 55492 Jean-Noel Thompson 40.00 X 133023 0 28433 Slade Sullivan 40.00 X 134489 0 25347 Philip Schubert 40.00 X 188185 0 113335 Gary McCaleb 40.00 X 148382 0 22751 Royce Money 40.00 X 166797 0 93185 Gregory Straughn 40.00 X 82826 0 25665 Philip Boone Jr 40.00 X 185200 0 29361 Suzanne Allmon 40.00 X 96775 0 20953 Jack Rich 2.00 X 0 347618 39557 Richard Lytle 40.00 X 143111 0 29498 Kevin Roberts 40.00 X 120731 0 24541 Michael Winegeart 40.00 X 117983 0 19339 Dan Garrett 40.00 X 0 135684 21884 Kent Rideout 40.00 X 0 157814 21993 1795937 641116 596805 35 false true false WFF Facility Services ACU Box 28251 Abilene TX 796998251 Housekeeping 1437883 HOAR Construction LLC 1300 West Sam Houston Pkwy S 220 Houston TX 77042 Construction 12704043 Greenbelt Landscape 142 E Beltway N Abilene TX 79601 Landscaping 360520 Bontke Brothers Construction Inc PO Box 2896 Abilene TX 79604 Construction 560180 Aramark Corporation 1101 Market St Philadelphia PA 19107 Food Services 4269125 21 1877530 6302301 18774906 3680527 26954737 Tuition and Fees 611710 95478125 95478125 Education Services 611710 3077281 3077281 Auxiliary Enterprises 611710 14148939 14148939 112704345 11644662 15813 11628849 0 0 702531 248868 453663 453663 453663 9063046 56137 180527 8882519 56137 8938656 169717 8768939 0 0 4943121 3842435 1100686 11467 1089219 Other Income 611710 1535400 1535400 1535400 163332149 114239745 196997 21940670 20816 20816 35162204 35162204 0 0 1728790 578724 812526 337540 0 45680891 34791151 9554976 1334764 2910230 2216469 608726 85035 8464844 6446934 1770573 247337 3019555 2299732 631594 88229 0 106310 1087 105223 135260 21250 114010 0 194105 194105 1091958 1091958 2420041 1311087 476201 632753 706622 298887 407255 480 5025337 3452843 1393560 178934 3989887 2617764 1350757 21366 105098 102047 3051 4666429 983452 3676426 6551 4735991 4053850 506501 175640 0 477450 333916 142508 1026 2953627 173 2953454 0 7276922 4942486 2334436 822444 228321 594123 Student Development/Recruitin 782895 764989 17906 Sales Tax 515368 510419 4632 317 Repairs, Maintenance & Equip 3231343 1245918 1984890 535 Dining Service Contract 5160461 5160253 208 Bad Debt Expense 536493 2028 534465 1688471 1242818 362288 83365 143609842 108789618 31432247 3387977 1662947 0 3654615 6373618 5986827 9047965 5386687 4541201 0 0 132333 130534 1534241 1056302 2127990 3130230 241768199 81726138 159509907 160042061 88834048 77992509 145988148 159560915 0 0 47762681 47465531 462580424 469340866 17525412 16984191 53124717 56243488 8771401 7784029 41260231 38685812 120681761 119697520 X 178085035 189577154 99928749 92766169 63884879 67300023 341898663 349643346 462580424 469340866 X 19722307 -11977624 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10 75000 433235 1460978 true true true 39041416 2582488 36458928 false 302232657 14233696 5579933 5363578 8465924 1091958 307124826 266135139 3312106 46749771 5173789 7836029 954541 302232657 239532858 2639608 37861920 5100966 7957914 840367 266135139 0.43860 0.27600 0.28540 false true true 4140129 4140129 151850490 46812676 105037814 50156857 23916263 26240594 19244659 10997199 8247460 16290295 85769 16376064 160042061 4370364 F 159560915 Assets Held by External Trustees 3176411 47465531 Reserve for Split Int Agreements 16975861 Other 165920 Deposits and Other Liabilities 5744031 Advances on Lines of Credit 15800000 38685812 163332149 143609842 19722307 -14241874 -2785542 -17027416 2694891 116575764 -14241874 -32514511 -46756385 163332149 163332149 113880872 8725524 8725524 105155348 38454494 38454494 143609842 Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Reclass Scholarship Expense $35162204 Reclass Rental Expense $-248868 Reclass Gifts from Related Organizations $1877529 Reclass Development Contract - ACU Found $571670 Reclass Endowment Fees - ACIMCO $1091959 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Woodward Expenses $1536000 ACU Foundation Expenses $1133754 Stone-Campbell Restoration Movement Expe $1104104 ACIMCO Expenses $1109231 Reclass Cost of Good Sold $3842435 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Transfer of ACU Foundation net assets to ACU $2264250 Change in Split Interest Agreement $ -405470 Change in Market Value $ -13836404 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. Part IV, Line 1b Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib In accordance with bylaws, ACU Foundation managed endowments for several non-profit entities. ACU Foundation terminated operations on 5/31/12, and in accordance with the articles of incorporation, all assets were transferred to Abilene Christian University, who will now manage the endowments. 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 330951 Europe 1 2 Program Services Higher Education 1040269 2 4 2 4 1371220 1371220 X true false false true true false X true RuffaloCody LL 65 Kirkwood Nor Cedar Rapi IA 52404 Fundraising false 159798 189950 159798 189950 WY VT TX SD NV NE MT IA IN ID DE WI WV VA UT TN SC RI PA OK OH ND NC NY NM NJ MO MS MI ME MD LA KY KS IL HI GA FL CT CA AR AL WA OR NH MA DC CO AZ AK Schedule G - Additional Information Abilene Christian University paid RuffaloCody, LLC $3,639 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 X 0 0 Scholarships - Higher Education 4371 35162204 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 X true true X X X X false false false false false false false false false false Slade Sullivan 133349 1140 11106 14241 159836 Royce Money 139259 27538 16461 76724 259982 Richard Lytle 141125 1986 12747 16751 172609 Philip Schubert 175920 12265 20200 93135 301520 Philip Boone Jr 168520 15000 1680 14000 15361 214561 Kent Rideout 110768 45906 1140 9181 12812 179807 Kelly Young 113152 1740 11840 43652 170384 Jean-Noel Thompson 131883 1140 11189 17244 161456 Jeanine Varner 162204 1339 13248 12223 189014 Jack Rich 250884 94600 2134 20238 19319 387175 Gary McCaleb 137142 10100 1140 11100 11651 171133 Dan Garrett 125544 9000 1140 10272 11612 157568 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, Royce Money, Kelly Young, Slade Sullivan and Suzanne Allmon. The expense was not included as taxable compensation because the travel was for a bona fide business purpose.Travel for companions was provided to the wife of Royce Money. The benefit was not included in taxable compensation because Pam Money is an employee of the university and traveled 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. Stamford Higher Education 752780581 2010-06-08 16000000 SRWC Construction, Renovation false false false Stamford Higher Education Facilities 752780581 2009-12-18 6500000 Loop Line Replacement false false false Simonton Education Facilities Corporation 202183615 2008-06-30 10000000 Construction Hunter Welcome Center false false false Stamford Higher Education Facilities Corporation 752780581 2006-11-09 2619410 Renovation of Residence Hall false false false 14078165 320000 13758165 2012 false false true true 6500000 130000 6370000 2010 false false true true 10000000 50358 9949642 2009 false false true true 2619410 45449 2573961 2008 false false true true false false false false true false false false false true false false true true false 0.00351 0.00351 true false false false false true false true false false false true false false false false false true false true true Bank of America 20.5000 true false false false true false true true Bank of America 20.0000 true false false false true X Stamford Higher Education Facilities 752780581 2006-01-31 7380590 Renovation and Refunding false false false Stamford Higher Education Facilities Corporation 752780581 2005-12-01 2030000 Capital Improvements false false false Stamford Higher Education Facilities Corporation 752780581 2005-06-01 6700000 Residence Hall false false false Stamford Higher Education Facilities Corporation 752780581 2003-09-17 9463000 Capital Improvements false false false 7380590 45000 67994 970000 6297596 2006 true false true true 2030000 2030000 2006 false false true true 6700000 45529 6654471 2006 false false true true 9463000 65500 9397500 2004 false false true true false false false false true false false false false true false false true true false 0.00519 0.00519 true false false false false true false true true Bank of America 19.6000 true false false false true false true false false false true false true true Bank of America 21.0000 true false false false true false true true Bank of America 18.5000 true false false false true X Tuition Discounts Relatives of Officers 38366 Merit Based Scholarships Relatives of Trustees & Officers 58008 Robert Hunter Fam Member 49793 Employee Compnsation false Blue Cross Blue Shield See Addtl. Info. 628263 Administrative Fees false Pamela Money Fam Member 24534 Employee Compensation false Brad Crisp Fam Member 106081 Employee Compensation false Paul Varner Fam Member 37667 Employee Compensation false Cara Lee Cranford Fam Member 33880 Employee Compensation false Don Pope Fam Member 115571 Employee Compensation false Douglas Ian Fair Fam Member 61763 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:Douglas Ian Fair - brother of Deon Fair, TrusteeDon Pope - Brother-in-law of David Flow, TrusteeCara Lee Cranford - Daughter of Gary McCaleb, OfficerPaul Varner - Husband of Jeanine Varner, OfficerBrad Crisp - Son-In Law of Royce Money, OfficerPamela Money - Wife of Royce Money, OfficerRobert Hunter - Father of Carole Phillips, TrusteeJack 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 11 180527 Market Value X 1 3500000 Appraised Val. 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 ACU Foundation (75-2386500), 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 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 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 direct supervisor 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 11 Form 990, Part VI, Line 11: 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, 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 Relationship ACU Management LLC 1600 Campus Court Abilene TX 79699 571136730 General partner of ACU Foundation Limited TX 145467 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 Foundation ACU Box 29120 Abilene TX 79699 752386500 Support ACU TX 501(c)3 11 TYPE I Abilene Christian University false Genesis Network Solutions 500 Chestnut St 200 Abilene TX 79602 205646441 Software Testing TX NA C Corp -32834 82297 0.26000 false true true false false false false false false false true true true true false false true true