2012-03-07T15:04:53-08:00 2011-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2010-06-01 750851900 Abilene Christian University ABIL 3256742000 ACU Box 29120 Abilene TX 79699 Kelly Young 2011-12-20 Joe Melson CPA 3256724000 2010 2016-02-24 21:20:13Z 189500847 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 24 2695 -44095 -174228 19741788 18891767 96801628 105845135 7245912 18149050 2589301 1986603 126378629 144872555 28853194 32321999 0 56733119 60242678 129351 201846 3639939 43772047 44428369 129487711 137194892 -3109082 7677663 420067260 462580424 112852697 120681761 307214563 341898663 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 103644466 32321999 106444113 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. 103644466 true true false false false false false false false true true true false true true false false true true true true false false true false false false false true true true false false false false false false true false true false true false false false false true false false false false true 390 0 true 2695 true false false true UK false false false false false true true false 0 false false false false false false false false false false false X 30 24 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 Charles Siburt 40.00 X 64849 0 86520 Dwayne VanRheenen 40.00 X 90708 0 15697 John Tyson 40.00 X 183698 0 13346 Rick Wessel 1.00 X 0 0 0 Jeanine Varner 40.00 X 173416 0 26933 Alan Rich 1.00 X 0 0 0 David Flow 1.00 X 0 0 0 Charles Onstead 1.00 X 0 0 0 Colleen R Durrington 1.00 X 0 0 0 Kelly Young 40.00 X 99073 0 56004 Jean-Noel Thompson 40.00 X 141789 0 27301 Slade Sullivan 40.00 X 143090 0 25547 Phil Schubert 40.00 X 166136 0 131385 Gary McCaleb 40.00 X 153405 0 23693 Jack Rich 40.00 X 0 366014 39952 Royce Money 40.00 X 169017 0 157365 John D Stites II 1.00 X 0 0 0 Steven L Smith 1.00 X 0 0 0 Gary Skidmore 1.00 X 0 0 0 Bettye Skelton 1.00 X 0 0 0 Eddie L Sharp Jr 1.00 X 0 0 0 Charles M Rix 1.00 X 0 0 0 John W Petty II 1.00 X 0 0 0 Barry D Packer 1.00 X 0 0 0 James M Orr 1.00 X 0 0 0 Janice M Massey 1.00 X 0 0 0 Steven S Mack 1.00 X 0 0 0 Jeffrey D Knight 1.00 X 0 0 0 Heriberto Guerra 1.00 X 0 0 0 Deon B Fair 1.00 X 0 0 0 Sharron N Drury 1.00 X 0 0 0 Phil Boone 40.00 X 173697 0 27761 Suzanne Allmon 40.00 X 102680 0 17939 Billy C Curl 1.00 X 0 0 0 Belinda Harmon 1.00 X 0 0 0 Jack Griggs 1.00 X 0 0 0 William D Busch 1.00 X 0 0 0 Ralph Draper 1.00 X 0 0 0 Cynthia R Brown 1.00 X 0 0 0 Lance W Barrow 1.00 X 0 0 0 Tod Brown 1.00 X 0 0 0 April K Anthony 1.00 X 0 0 0 Abelardo Alvarez Jr 1.00 X 0 0 0 Kent Rideout 40.00 X 0 140427 22099 Dan Garrett 40.00 X 0 144848 23038 Kevin Roberts 40.00 X 126213 0 23387 Buckley James 40.00 X 135923 0 22061 Richard Lytle 40.00 X 153122 0 27598 2076816 651289 767626 64 true true false RuffaloCody PO Box 3018 Cedar Rapids IA 52406 Fundraising 164005 Greenbelt Landscape 142 E Beltway N Abilene TX 79601 Landscaping 118850 Vendigm Construction LLC 5725 E Lancaster Ave 208 Fort Worth TX 76112 Construction 154924 Tittle Luther Partnerhsip LLP 340 Beech Street Abilene TX 79601 Architecture 256887 HOAR Construction LLC 1300 West Sam Houston Pkwy S 220 Houston TX 77042 Construction 5189678 6 2184851 6596203 10110713 872822 18891767 Education Services 4265747 4265747 Auxiliary Enterprises 13574364 13574364 Tuition and Fees 88005024 88005024 105845135 12001591 43891 11957700 0 0 604793 331844 272949 272949 272949 46066642 64043 39983226 6083416 64043 6147459 11337 6136122 0 0 5427898 4313222 1114676 -99323 1213999 Other Income 598978 598978 598978 144872555 106444113 -44095 19580770 0 32321999 32321999 0 0 1921199 359496 1231460 330243 0 45090690 34634186 9009791 1446713 2804985 2154511 560478 89996 7371470 5662030 1472930 236510 3054334 2275590 661640 117104 0 45962 8110 37852 107962 34234 73728 0 201846 201846 954541 954541 1784939 755720 399257 629962 1087059 858893 227206 960 5052670 3290135 1577339 185196 4316873 2424786 1860490 31597 136928 135342 1586 4470784 846872 3621536 2376 4679381 3881467 574680 223234 0 560512 346275 195838 18399 2780364 2780364 0 7118196 5650424 1467772 785766 259750 526016 Sales Tax 573147 566039 6674 434 Bad Debt Expense 631077 5177 625900 Student Development/Recruitin 735296 646580 88716 Repairs, Maintenance & Equip 2457255 767001 1647957 42297 Dining Service Contract 4323046 4323046 1826611 1436803 306736 83072 137194892 103644466 29910487 3639939 1126684 1662947 5323199 3654615 9582188 5986827 6461131 5386687 0 0 131281 132333 1926824 1534241 2135953 2127990 246074430 86564523 148451458 159509907 81127720 88834048 117692473 145988148 0 0 46108349 47762681 420067260 462580424 18873873 17525412 49694793 53124717 9580757 8771401 34703274 41260231 112852697 120681761 X 159196590 178085035 84646962 99928749 63371011 63884879 307214563 341898663 420067260 462580424 X 7677663 27006437 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 266135139 3312106 46749771 5173789 7836029 954541 302232657 239532858 2639608 37861920 5100966 7957914 840367 266135139 258317831 4586257 -10186188 5361583 6996986 826473 239532858 0.42540 0.26330 0.31390 false true true 4140129 4140129 144243887 44012116 100231771 49822086 21348132 28473954 30330535 21204275 9126260 17537793 17537793 159509907 1088247 F 145988148 Assets Held by External Trustees 3442965 47762681 Advances on Lines of Credit 13300000 Reserve for Split Int Agreements 18422349 Deposits and Other Liabilities 9537882 41260231 144872555 137194892 7677663 26973162 2573604 29546766 37224429 148120138 26973162 -23725579 3247583 144872555 144872555 110895709 9434150 9434150 101461559 35733333 35733333 137194892 Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Reclass Scholarship Expense $32321999 Reclass Expenses $3411334 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Woodward $1533048 ACU Foundation $1586582 S-CRMP $948386 ACIMCO $1052912 Reclass COGS $4313222 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Asset Retirement Obligation $33275 Change in Market Value $25407448 Change in Value of Split-Interest Agreements $1565714 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. 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 337786 Europe 1 2 Program Services Higher Education 1107002 2 4 2 4 1444788 1444788 X true false false false false false X true RuffaloCody LL 65 Kirkwood Nor Cedar Rapi IA 52404 Fundraising false 106129 190936 106129 190936 NM CT WV WI WA VA VT UT TN SD SC RI PA OR OK OH NY NJ NH ND NC MS MO MN MI ME MA MD LA KY KS IN IL IA GA HI FL CT CA AZ AR AL AK Schedule G - Additional Information Abilene Christian University paid RuffaloCody, LLC $2,830 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 4549 32321999 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 true true X X X X true false false false false false false false false false Jeanine Varner 171236 600 1580 14128 12805 200349 Kelly Young 97838 1235 16280 39724 155077 Jean-Noel Thompson 140233 1556 11863 15438 169090 Slade Sullivan 140689 600 1801 11767 13780 168637 Phil Schubert 123185 41371 1580 39364 92021 297521 Gary McCaleb 141030 10850 1525 11541 12152 177098 Jack Rich 266452 97633 1929 20847 19105 405966 Royce Money 144963 24054 64645 92720 326382 Phil Boone 170932 600 2165 14167 13594 201458 Kent Rideout 117993 21199 1235 9720 12379 162526 Dan Garrett 133121 10492 1235 10909 12129 167886 Buckley James 124489 11434 10200 11861 157984 Richard Lytle 151887 1235 12747 14851 180720 Charles Siburt 56848 6515 1486 33729 52791 151369 Dwayne VanRheenen 90138 570 7411 8286 106405 John Tyson 82140 101558 7235 6111 197044 Sch J, Part III, Additional Information Part III, Additional Information John Tyson - $159,230 severance payment Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. Ministerial housing allowance is offered to qualified faculty and administrators of the University. 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 16000000 320000 7383423 8296577 2011 false false false 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 true false false false false true true false false true false true 0.00351 0.00351 true false false false false true 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 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 true false false false false true true false false true false true 0.00351 0.00351 true false false false false true 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 Tuition Discounts Officers & Former Officers 38153 Merit Based Scholarships Relatives of Trustees & Officers 59962 Blue Cross Blue Shield See Addtl. Info. 164677 Administrative Fees false Pamela Money Fam Member 17871 Employee Compensation false Brad Crisp Fam Member 108172 Employee Compensation false Paul Varner Fam Member 36436 Employee Compensation false Cara Lee Cranford Fam Member 24153 Employee Compensation false Don Pope Fam Member 115792 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, OfficerJack 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 13 240989 Market Value X 1 55844 Market Value X 2 575989 Market Value 1 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 the President is reviewed, approved and documented by the Compensation Committee of the board of trustees. The compensation of other 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 Dean or Vice President 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 board web site. The 990 is also reviewed in detail by the audit committee of the board of trustees before posting to 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 RelationshipWilliam Busch, Barry Packer - Business RelationshipWilliam Busch, April Anthony - Business RelationshipWilliam Busch, Dan Garrett - Business RelationshipSteve Mack, Jack Griggs - Business RelationshipJack Griggs, John W. Petty - Business Relationship Grace L Woodward Memorial Endowment Box 29125 ACU Station Abilene TX 79699 752700815 Support ACU TX 501(c)3 11 TYPE I NA false ACIMCO 214 Hunter Welcome Ct ACU Box 29125 Abilene TX 79699 263598377 Investment Management for ACU TX 501(c)3 11 TYPE I NA false Stone-Campbell Restoration Movement Publ 1626 Campus Court Abilene TX 79699 203709531 University Publishing TX 501(c)3 11 TYPE I NA false ACU Foundation ACU Box 29120 Abilene TX 79699 752386500 Support ACU TX 501(c)3 11 TYPE I NA false Genesis Network Solutions 500 Chestnut Street Suite 200 Abilene TX 79602 205646441 Software Testing TX NA C Corp -64974 115131 0.26000 false true true true false false false false false false false true true true false false true false