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        <ManagementAndGeneral>41695</ManagementAndGeneral>
        <Fundraising>44154</Fundraising>
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        <ManagementAndGeneral>106055</ManagementAndGeneral>
        <Fundraising>1551</Fundraising>
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        <ManagementAndGeneral>47970</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <Explanation>Scholarships and fellowships are netted against revenue in audit</Explanation>
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        <Explanation>Direct expenses for fundraisers netted against revenue for 990</Explanation>
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      <Form990ScheduleEPartII>
        <Identifier>Line 6b</Identifier>
        <Explanation>THE UNIVERSITY RECEIVED FEDERAL FUNDING THROUGH:</Explanation>
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        <NameOfEvent2>Annual Banquet</NameOfEvent2>
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      <Form990ScheduleIPartIII>
        <TypeOfGrant>Institutional Scholarships</TypeOfGrant>
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      <Form990ScheduleIPartIV>
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      <Form990ScheduleIPartIV>
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        <NameOfInterestedPerson>BRENT GARRISON</NameOfInterestedPerson>
        <RelationshipWithOrganization>former President</RelationshipWithOrganization>
        <AmountOfGrant>6540</AmountOfGrant>
        <TypeOfAssistance>scholarship for children</TypeOfAssistance>
      </Form990ScheduleLPartIII>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="00000010">
      <CarsAndOtherVehicles>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>2</NumberOfContributions>
        <NoncashContribsRptdF990>10205</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>fair market value</MethodOfDeterminingRevenues>
      </CarsAndOtherVehicles>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>modular building</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>549500</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>fair market value</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <NumberOf8283Received>1</NumberOf8283Received>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>true</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="00000011" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>Trustee Larry Anderson's wife is a cousin of President Len Munsil.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>ACU's Executive Committee of the Board of Trustees reviews and approves the 990 14 days before filing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>Sensitivity to conflicts of interest is part of our culture. ACU has managment daily review of transacations and internal controls.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>A committee of the Board of Trustees reviews the President and adjusts his salary using data from comparable institutions.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>All are available by requesting in writing to the University.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VII, Col (F)</Identifier>
        <Explanation>Paul Hendricks left his employment by the university to become Chairman of the Board of Trustees. Doug Remy took a leave of abscence to become interim CFO.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>