ABILENE CHRISTIAN UNIVERSITY: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization
ABILENE CHRISTIAN UNIVERSITY (EIN 75-0851900)
Tax period
2009-06-01 to 2010-05-31
Filed
2011-03-15
IRS object ID
201120749349300807
Schema version
2009v1.7
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-03-15T08:18:16-07:00Timestamp
Tax Period End Date2010-05-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Davis Kinard & Co PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1400 Pine St Ste 600AddressLine1
CityAbileneCity
StateTXState
ZIP Code79601ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2009-06-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN750851900EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1Abilene Christian UniversityBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlABILNameControl
Phone3256742000Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ACU Box 29120AddressLine1
CityAbileneCity
StateTXState
ZIP Code79699ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameKelly YoungName
TitleCFOTitle
Date Signed2011-03-11DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameJoe Melson CPAName
Phone3256724000Phone
FieldValueIRS element (for citing)
Tax Year2009TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts182663957GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
All Affiliates IncludedfalseAllAffiliatesIncluded
Organization501cXOrganization501c
Web Sitewww.acu.eduWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1906YearFormation
State Legal DomicileTXStateLegalDomicile
Activity Or Mission DescriptionACU 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.ActivityOrMissionDescription
Nbr Voting Members Governing Body35NbrVotingMembersGoverningBody
Nbr Independent Voting Members30NbrIndependentVotingMembers
Total Nbr Employees2786TotalNbrEmployees
Total Gross UBI160452TotalGrossUBI
Net Unrelated Business Txbl Income-4NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year26841939ContributionsGrantsPriorYear
Contributions Grants Current Year19741788ContributionsGrantsCurrentYear
Program Service Revenue Prior Year92795003ProgramServiceRevenuePriorYear
Program Service Revenue CY96801628ProgramServiceRevenueCY
Investment Income Prior Year11512839InvestmentIncomePriorYear
Investment Income Current Year7245912InvestmentIncomeCurrentYear
Other Revenue Prior Year2352465OtherRevenuePriorYear
Other Revenue Current Year2589301OtherRevenueCurrentYear
Total Revenue Prior Year133502246TotalRevenuePriorYear
Total Revenue Current Year126378629TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year27324593GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY28853194GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year54630730SalariesEtcPriorYear
Salaries Etc Current Year56733119SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year86698TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY129351TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year3421722TotalFundrsngExpCurrentYear
Other Expense Prior Year44736324OtherExpensePriorYear
Other Expenses Current Year43772047OtherExpensesCurrentYear
Total Expenses Prior Year126778345TotalExpensesPriorYear
Total Expenses Current Year129487711TotalExpensesCurrentYear
Revenues Less Expenses Prior Year6723901RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-3109082RevenuesLessExpensesCY
Total Assets BOY388877940TotalAssetsBOY
Total Assets EOY420067260TotalAssetsEOY
Total Liabilities BOY107384618TotalLiabilitiesBOY
Total Liabilities EOY112852697TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY281493322NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY307214563NetAssetsOrFundBalancesEOY
Mission DescriptionACU 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.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense97566484Expense
Grants28853194Grants
Revenue97387827Revenue
DescriptionAbilene Christian University is a higher education institution which serves approximately 4700 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 alumi of the Unversity.Description
Total Program Service Expense97566484TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentstrueTermOrPermanentEndowments
Balance Sheet Amounts ReportedtrueBalanceSheetAmountsReported
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficetrueForeignOffice
Foreign ActivitiestrueForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingtrueProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualstrueGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondstrueTaxExemptBonds
Invest Tax Exempt BondsfalseInvestTaxExemptBonds
Escrow AccountfalseEscrowAccount
On Behalf Of IssuerfalseOnBehalfOfIssuer
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersontrueGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionstrueDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntitytrueRelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With1096442NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees2786NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncometrueUnrelatedBusinessIncome
Form990-T FiledtrueForm990-TFiled
Foreign Financial AccounttrueForeignFinancialAccount
Name Of Foreign CountryUKNameOfForeignCountry
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Form8886 T FiledfalseForm8886TFiled
Non Deductible ContributionsfalseNonDeductibleContributions
Non Deductible DisclosurefalseNonDeductibleDisclosure
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Quid Pro Quo DisclosurefalseQuidProQuoDisclosure
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Number Of8282 Filed0NumberOf8282Filed
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Form8899 FiledfalseForm8899Filed
Form1098 C FiledtrueForm1098CFiled
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Filed Lieu1041falseFiledLieu1041
Nbr Voting Governing Body Members35NbrVotingGoverningBodyMembers
Number Independent Voting Members30NumberIndependentVotingMembers
Family Or Business RelationshiptrueFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Policies Reference ChaptersfalsePoliciesReferenceChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Written Policy Or ProcedurefalseWrittenPolicyOrProcedure
Own WebsiteXOwnWebsite
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonStacey L McGeeNamePerson
Telephone Number3256742795TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1ACU Box 29120AddressLine1
CityAbileneCity
StateTXState
ZIP Code79699ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (51 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficerHighest Compensated EmployeeHighestCompensatedEmployee
Rick Wessel
Trustee1.00X000
Jeanine Varner
Provost40.00127220021416X
Alan Rich
Trustee1.00X000
David Flow
Trustee1.00X000
Charles Onstead
Trustee1.00X000
Colleen R Durrington
Trustee1.00X000
Kelly Young
CFO40.0071018053350X
Jean-Noel Thompson
VP Studnt Life40.00120287019170X
Slade Sullivan
General Counsel40.00116153022393X
Charles Siburt
VP Church Relat40.0061422080590X
Phil Schubert
Executive VP40.00697700121183X
John Tyson
VP Advancement40.00157095024883X
Gary McCaleb
VP University40.00137259021157X
Dwayne VanRheenen
Provost Emeritu40.00175450027959X
Jack Rich
Senior VP & CIO40.00032559835640X
Royce Money
President40.001471990151434X
John D Stites II
Trustee1.00X000
Steven L Smith
Trustee1.00X000
Gary Skidmore
Trustee1.00X000
Bettye Skelton
Trustee1.00X000
Eddie L Sharp Jr
Trustee1.00X000
Charles M Rix
Trustee1.00X000
James R Porter
Trustee1.00X000
John W Petty II
Trustee1.00X000
Barry D Packer
Trustee1.00X000
James M Orr
Trustee1.00X000
Robert K Oglesby Sr
Trustee1.00X000
Todd C Miller
Trustee1.00X000
Janice M Massey
Trustee1.00X000
Steven S Mack
Trustee1.00X000
Jeffrey D Knight
Trustee1.00X000
Heriberto Guerra
Trustee1.00X000
Deon B Fair
Trustee1.00X000
John M Duncum
Trustee1.00X000
Sharron N Drury
Trustee1.00X000
Don A Drennan
Trustee1.00X000
Jennifer H Doan
Trustee1.00X000
Billy C Curl
Trustee1.00X000
Michael R Calvert
Trustee1.00X000
William D Busch
Trustee1.00X000
Dale A Brown
Trustee1.00X000
Cynthia R Brown
Trustee1.00X000
Lance W Barrow
Trustee1.00X000
Todd F Barfield Jr
Trustee1.00X000
April K Anthony
Trustee1.00X000
Abelardo Alvarez Jr
Trustee1.00X000
Don Pope
Assoc Professor0.117849022191X
Dan Garrett
ACUF President40.00113058320441X
Craig Smith
Director Advanceme40.00128536026102X
Philip Boone
AVP, Advancement40.00146445024843X
Richard Lytle
Dean-COBA40.00138241025875X
FieldValueIRS element (for citing)
Total Reportable Comp From Org1713945TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs456181TotalReportableCompFrmRltdOrgs
Total Other Compensation698627TotalOtherCompensation
Number Individuals GT100 K29NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
Imperial Construction Ltd
193 Coy RdWeatherfordTX76086Construction155489
Stamats Communications Inc
615 Fifth St SECedar RapidsIA52406Consulting170576
The Tittle Luther Partnership LLP
340 Beech StreetAbileneTX79601Architect Services620427
FieldValueIRS element (for citing)
Number Of Contractors GT100 K3NumberOfContractorsGT100K
Related Organizations2320193RelatedOrganizations
Government Grants7139294GovernmentGrants
All Other Contributions10282301AllOtherContributions
Noncash Contributions510481NoncashContributions
Total Contributions19741788TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Education Services40108814010881
Auxiliary Enterprises1341611413416114
Tuition and Fees7937463379374633
FieldValueIRS element (for citing)
Total Program Service Revenue96801628TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column9321732TotalRevenueColumn
Unrelated Business Revenue50849UnrelatedBusinessRevenue
Exclusion$9,270,883ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real569917Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real569917Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column569917TotalRevenueColumn
Exclusion$569,917ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities50234651Securities
Other2000Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities52312471Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities-2077820Securities
Other2000Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-2075820TotalRevenueColumn
Unrelated Business Revenue1849UnrelatedBusinessRevenue
Exclusion-$2,077,669ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
FieldValueIRS element (for citing)
Gross Sales Of Inventory5406042GrossSalesOfInventory
Cost Of Goods Sold3972857CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column1433185TotalRevenueColumn
Unrelated Business Revenue107754UnrelatedBusinessRevenue
Exclusion$1,325,431ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionOther IncomeDescription
Total Revenue Column586199TotalRevenueColumn
Related Or Exempt Function Income586199RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue586199TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column126378629TotalRevenueColumn
Related Or Exempt Function Income97387827RelatedOrExemptFunctionIncome
Unrelated Business Revenue160452UnrelatedBusinessRevenue
Exclusion$9,088,562ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total28853194Total
Program Services28853194ProgramServices

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total2269850Total
Program Services733089ProgramServices
Management And General954437ManagementAndGeneral
Fundraising582324Fundraising

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total41170918Total
Program Services32168451ProgramServices
Management And General8040924ManagementAndGeneral
Fundraising961543Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total2745567Total
Program Services2079461ProgramServices
Management And General568530ManagementAndGeneral
Fundraising97576Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total7684314Total
Program Services5820012ProgramServices
Management And General1591205ManagementAndGeneral
Fundraising273097Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total2862470Total
Program Services2168002ProgramServices
Management And General592737ManagementAndGeneral
Fundraising101731Fundraising

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total101098Total
Program Services17410ProgramServices
Management And General83688ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total160336Total
Program Services41683ProgramServices
Management And General118653ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total129351Total
Fundraising129351Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total866167Total
Management And General866167ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total2092072Total
Program Services664063ProgramServices
Management And General580769ManagementAndGeneral
Fundraising847240Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total927129Total
Program Services704208ProgramServices
Management And General219781ManagementAndGeneral
Fundraising3140Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total4929452Total
Program Services3982853ProgramServices
Management And General770792ManagementAndGeneral
Fundraising175807Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total3057532Total
Program Services1431100ProgramServices
Management And General1603036ManagementAndGeneral
Fundraising23396Fundraising

Royalties Royalties

FieldValueIRS element (for citing)
Total107835Total
Program Services107012ProgramServices
Management And General823ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total4707041Total
Program Services1071837ProgramServices
Management And General3619638ManagementAndGeneral
Fundraising15566Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total4814391Total
Program Services3862132ProgramServices
Management And General819842ManagementAndGeneral
Fundraising132417Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total452991Total
Program Services275927ProgramServices
Management And General150770ManagementAndGeneral
Fundraising26294Fundraising

Interest Interest

FieldValueIRS element (for citing)
Total2924266Total
Management And General2924266ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total7089432Total
Program Services5549485ProgramServices
Management And General1539947ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total809608Total
Program Services246112ProgramServices
Management And General563496ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
Books, Subscriptions61522637770121031027215
Bad Debt Expense6822801075681205
Other Expenses788555724972619751608
Repairs, Maintenance & Equip2589544792149177739520000
Dining Service Contract43521514352151

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total1704941Total
Program Services1542405ProgramServices
Management And General159119ManagementAndGeneral
Fundraising3417Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total129487711Total
Program Services97566484ProgramServices
Management And General28499505ManagementAndGeneral
Fundraising3421722Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
EOY1126684EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY2083978BOY
EOY5323199EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY9803478BOY
EOY9582188EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY6453016BOY
EOY6461131EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
EOY0EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

FieldValueIRS element (for citing)
EOY0EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY130689BOY
EOY131281EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY1816368BOY
EOY1926824EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY1304405BOY
EOY2135953EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis227906326LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec79454868LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY145361341BOY
EOY148451458EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY82407133BOY
EOY81127720EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY94322775BOY
EOY117692473EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
EOY0EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
EOY0EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY45194757BOY
EOY46108349EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY388877940BOY
EOY420067260EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY14729878BOY
EOY18873873EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY46989821BOY
EOY49694793EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY11170810BOY
EOY9580757EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY34494109BOY
EOY34703274EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY107384618BOY
EOY112852697EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY150539729BOY
EOY159196590EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY70332560BOY
EOY84646962EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY60621033BOY
EOY63371011EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY281493322BOY
EOY307214563EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY388877940BOY
EOY420067260EOY
FieldValueIRS element (for citing)
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit RequiredtrueFederalGrantAuditRequired
Federal Grant Audit PerformedtrueFederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance239532858BeginningOfYearBalance
Contributions2639608Contributions
Investment Earnings Or Losses37861920InvestmentEarningsOrLosses
Grants Or Scholarships5100966GrantsOrScholarships
Other Expenditures7957914OtherExpenditures
Administrative Expenses840367AdministrativeExpenses
End Of Year Balance266135139EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance258317831BeginningOfYearBalance
Contributions4586257Contributions
Investment Earnings Or Losses-10186188InvestmentEarningsOrLosses
Grants Or Scholarships5361583GrantsOrScholarships
Other Expenditures6996986OtherExpenditures
Administrative Expenses826473AdministrativeExpenses
End Of Year Balance239532858EndOfYearBalance
FieldValueIRS element (for citing)
Board Designated EOY Balance0.42490BoardDesignatedEOYBalance
Permanent Endowment EOY Balance0.29030PermanentEndowmentEOYBalance
Term Endowment EOY Balance0.28480TermEndowmentEOYBalance
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgstrueEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RtrueAreRelatedOrgsListedScheduleR

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis4140129OtherCostOrOtherBasis
Book Value4140129BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis132798201OtherCostOrOtherBasis
Depreciation41542095Depreciation
Book Value91256106BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis43403762OtherCostOrOtherBasis
Depreciation18860854Depreciation
Book Value24542908BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis29148450OtherCostOrOtherBasis
Depreciation19051919Depreciation
Book Value10096531BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis18415784InvestmentCostOrOtherBasis
Book Value18415784BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings148451458TotalOfBookValueLandBuildings

Closely Held Equity Interests CloselyHeldEquityInterests

FieldValueIRS element (for citing)
Book Value2751411BookValue
Method Of ValuationFMethodOfValuation
FieldValueIRS element (for citing)
Total Of Book Value Securities117692473TotalOfBookValueSecurities

Other Assets OtherAssets

FieldValueIRS element (for citing)
DescriptionAssets Held by External TrusteesDescription
Book Value3879515BookValue
FieldValueIRS element (for citing)
Total Book Value Other Assets46108349TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescriptionAmountAmount
Advances on Lines of Credit$10,648,180
Reserve for Split Int Agreements$15,155,918
Deposits and Other Liabilities$8,899,176
FieldValueIRS element (for citing)
Total Of Amounts34703274TotalOfAmounts
Total Revenue126378629TotalRevenue
Total Expenses129487711TotalExpenses
Excess Or Deficit For Year-3109082ExcessOrDeficitForYear
Net Unrealized GL On Investments29476455NetUnrealizedGLOnInvestments
Other$2,159,809OtherAmount
Total Adjustments31636264TotalAdjustments
Excess Or Deficit Per FS28527182ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt134506780TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments29476455NetUnrealizedGainsInvestments
Other Revenues-21348304OtherRevenues
Revenue Not Rptd F9908128151RevenueNotRptdF990
Revenue Subtotal126378629RevenueSubtotal
Total Revenue Per Form990126378629TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt105979598TotExpensesEtcAuditedFinclStmt
Other Expenses Included9240994OtherExpensesIncluded
Expenses Not Rptd F9909240994ExpensesNotRptdF990
Expenses Subtotal96738604ExpensesSubtotal
Other Expenses Not Included32749107OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt32749107ExpensesNotRptdOnFinStmt
Total Expenses Per Form990129487711TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Part XIII, Line 4bPart XIII, Line 4b: Other revenue amounts included on 990 but not included in F/SReclass Scholarship Expense $28853194 Reclass Expenses $3895913
Part XIII, Line 2dPart XIII, Line 2d: Other expenses and losses per audited F/SWoodward Foundation $2094086 ACU Foundation $1017051 S-CRMP $1138716 ACIMCO $1018284 Reclass COGS $3972857
Part XI, Line 8Part XI, Line 8: Other Changes in Net Assets or Fund BalancesWoodward Endowment Trust $2034289 ACU Foundation $576926 ACIMCO $31160 Woodward Endowment Trust $ -0 ACU Foundation $ -0 S-CRMP $ -482566 ACIMCO $ -0
Part V, Line 4Part 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.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Pub Via Broadcast Media ExplnACU publishes its nondiscriminatory policy on our public web site, in the university catalog and on the application for admission.PubViaBroadcastMediaExpln
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedtrueGovernmentFinancialAidReceived
Government Financial Aid RevokedfalseGovernmentFinancialAidRevoked
Govt Financial Aid ExplanationAbilene Christian University receives grants from the State of Texas and our students receive loans from federal agencies.GovtFinancialAidExplanation
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)

RegionRegionNumber Of OfficesNumberOfOfficesNumber Of EmployeesNumberOfEmployeesType Of Activities ConductedTypeOfActivitiesConductedSpecific Services ProvidedSpecificServicesProvidedTotal ExpendituresTotalExpenditures
South America12Program ServicesHigher Education484359
Europe12Program ServicesHigher Education1049266
FieldValueIRS element (for citing)
Total Number Of Offices2TotalNumberOfOffices
Total Number Of Employees4TotalNumberOfEmployees
Total Amount Spent1533625TotalAmountSpent
No Recipient Over5 KXNoRecipientOver5K

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Phone SolicitationsXPhoneSolicitations
Agreement Ref FundraisingtrueAgreementRefFundraising
Total Gross Receipts116507TotalGrossReceipts
Total Retained By Contractors126072TotalRetainedByContractors
Licensed StatesNMLicensedStates
Licensed StatesCOLicensedStates
Licensed StatesWVLicensedStates
Licensed StatesWILicensedStates
Licensed StatesWALicensedStates
Licensed StatesVTLicensedStates
Licensed StatesVALicensedStates
Licensed StatesUTLicensedStates
Licensed StatesTNLicensedStates
Licensed StatesSDLicensedStates
Licensed StatesSCLicensedStates
Licensed StatesRILicensedStates
Licensed StatesPALicensedStates
Licensed StatesORLicensedStates
Licensed StatesOKLicensedStates
Licensed StatesOHLicensedStates
Licensed StatesNYLicensedStates
Licensed StatesNJLicensedStates
Licensed StatesNHLicensedStates
Licensed StatesNDLicensedStates
Licensed StatesNCLicensedStates
Licensed StatesMSLicensedStates
Licensed StatesMOLicensedStates
Licensed StatesMNLicensedStates
Licensed StatesMILicensedStates
Licensed StatesMELicensedStates
Licensed StatesMDLicensedStates
Licensed StatesMALicensedStates
Licensed StatesLALicensedStates
Licensed StatesKYLicensedStates
Licensed StatesKSLicensedStates
Licensed StatesINLicensedStates
Licensed StatesILLicensedStates
Licensed StatesIALicensedStates
Licensed StatesGALicensedStates
Licensed StatesHILicensedStates
Licensed StatesFLLicensedStates
Licensed StatesCTLicensedStates
Licensed StatesCALicensedStates
Licensed StatesAZLicensedStates
Licensed StatesARLicensedStates
Licensed StatesALLicensedStates
Licensed StatesAKLicensedStates

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained
No Grant More Than5000XNoGrantMoreThan5000
Total Nbr Of501 C3 And Govt Grants0TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations0TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantScholarships - Higher EducationTypeOfGrant
Number Of Recipients3812NumberOfRecipients
Amount Of Cash Grant28853194AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierGrantmaker's Description of How Grants are UsedIdentifier
ExplanationFor 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.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceXHousingAllowanceOrResidence
Club Dues Or FeesXClubDuesOrFees
Written Policy Re T And E ExpensestrueWrittenPolicyReTAndEExpenses
Substantiation RequiredtrueSubstantiationRequired
Compensation CommitteeXCompensationCommittee
Written Employment ContractXWrittenEmploymentContract
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments
Initial Contract ExceptionfalseInitialContractException
Rebuttable Presumption ProcedurefalseRebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII (10 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgBonus Filing OrgBonusFilingOrgOther Compensation Filing OrgOtherCompensationFilingOrgDeferred Comp Filing OrgDeferredCompFilingOrgNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgTotal Compensation Filing OrgTotalCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Related OrgsBonusRelatedOrgsOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Related OrgsTotalCompensationRelatedOrgs
Phil Schubert
58620102009503220088983190953
John Tyson
15504012008551272012163181978
Gary McCaleb
125799107007601028310874158416
Dwayne VanRheenen
16894257008081397413985203409
Jack Rich
236252884918551950516135361238
Royce Money
122396248036000091434298633
Dan Garrett
1111943896001545959610845151024
Craig Smith
1276818551080015302154638
Philip Boone
144120120011251200012843171288
Richard Lytle
137383508081157914296164116

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierSch J, Part I, Line 1aIdentifier
Return ReferencePart I, Line 1a: Relevant information in regards to selections on 1a.ReturnReference
ExplanationMinisterial housing allowance is offered to qualified faculty and administrators of the University.Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Issuer EINIssuerEINDate IssuedDateIssuedIssue PriceIssuePriceDescription Of PurposeDescriptionOfPurposeDefeasedDefeasedOn Behalf Of IssuerOnBehalfOfIssuer
Stamford Higher Education Facilities
7527805812009-12-186500000Loop Line Replacementfalsefalse
Simonton Education Facilities Corporation
2021836152008-06-3010000000Construction Hunter Welcome Centerfalsefalse
Stamford Higher Education Facilities Corporation
7527805812006-11-092619410Renovation of Residence Hallfalsefalse
Stamford Higher Education Facilities
7527805812006-01-317380590Renovation and Refundingfalsefalse

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Total ProceedsTotalProceedsAmount UnspentAmountUnspentIssuance Costs From ProceedsIssuanceCostsFromProceedsCapital ExpendituresCapitalExpendituresYear Of Subst CompletionYearOfSubstCompletionCurrent RefundingCurrentRefundingAdvance RefundingAdvanceRefundingFinal Allocation MadeFinalAllocationMadeAdequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
6500000416197213000022080282010falsefalsefalse
100000005035899496422009falsefalsetruetrue
26194004544925739612008falsefalsetruetrue
73805904500010379942006truefalsetruetrue

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Owning Bond Financed PropertyOwningBondFinancedPropertyAny Lease ArrangementsAnyLeaseArrangementsMngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprtyAny Research AgreementsAnyResearchAgreementsBond Counsel Routinely EngagedBondCounselRoutinelyEngagedPost Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs
falsefalsefalsefalsetruetrue
falsefalsetruetrue
falsefalsefalsefalsetruetrue
falsefalsefalsefalsetruetrue

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Form8038 T FiledForm8038TFiledVariable Rate IssueVariableRateIssueHedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecdsGross Proceeds Invested In GICGrossProceedsInvestedInGICGross Proceeds InvestedGrossProceedsInvestedException To RebateExceptionToRebateTerm Of HedgeTermOfHedge
(no name)
falsefalsefalsefalsefalsetrue
Bank of America
falsetruetruefalsefalsetrue20.5000
Bank of America
falsetruetruefalsefalsetrue20.0000
Bank of America
falsetruetruefalsefalsetrue19.6000

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (5 entries)

Issuer EINIssuerEINDate IssuedDateIssuedIssue PriceIssuePriceDescription Of PurposeDescriptionOfPurposeDefeasedDefeasedOn Behalf Of IssuerOnBehalfOfIssuer
Stamford Higher Education Facilities Corporation
7527805812005-12-012030000Capital Improvementsfalsefalse
Stamford Higher Education Facilities Corporation
7527805812005-06-016700000Residence Hallfalsefalse
Stamford Higher Education Facilities Corporation
7527805812003-09-179463000Capital Improvementsfalsefalse
Texas Higher Education Facilities Corporation
7527466952001-06-209100000Capital Improvementsfalsefalse
Stamford Higher Education Facilities Corporation
7527805811998-09-1010000000Revenue Improvement and Refundingfalsefalse

Form990 Schedule K Part II Form990ScheduleKPartII (5 entries)

Total ProceedsTotalProceedsCapital ExpendituresCapitalExpendituresYear Of Subst CompletionYearOfSubstCompletionCurrent RefundingCurrentRefundingAdvance RefundingAdvanceRefundingFinal Allocation MadeFinalAllocationMadeAdequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaindIssuance Costs From ProceedsIssuanceCostsFromProceeds
203000020300002006falsefalsetruetrue
670000066544712006falsefalsetruetrue45529
946300093975002004falsefalsetruetrue65500
910000090350002002falsefalsetruetrue65000
1000000050000001999truefalsetruetrue78509

Form990 Schedule K Part III Form990ScheduleKPartIII (5 entries)

Owning Bond Financed PropertyOwningBondFinancedPropertyAny Lease ArrangementsAnyLeaseArrangementsMngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprtyAny Research AgreementsAnyResearchAgreementsBond Counsel Routinely EngagedBondCounselRoutinelyEngagedPost Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs
falsefalsefalsefalsetruetrue
falsefalsetruetrue
falsefalsefalsefalsetruetrue
falsefalsefalsefalsetruetrue
falsefalsefalsefalsetruetrue

Form990 Schedule K Part IV Form990ScheduleKPartIV (5 entries)

Form8038 T FiledForm8038TFiledVariable Rate IssueVariableRateIssueHedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecdsGross Proceeds Invested In GICGrossProceedsInvestedInGICGross Proceeds InvestedGrossProceedsInvestedException To RebateExceptionToRebateTerm Of HedgeTermOfHedge
(no name)
falsetruefalsefalsefalsetrue
Bank of America
falsetruetruefalsefalsetrue21.0000
Bank of America
falsetruetruefalsefalsetrue18.5000
(no name)
falsefalsefalsefalsefalsetrue
(no name)
falsefalsefalsefalsefalsetrue

Schedule L IRS990ScheduleL

Form990 Schedule L Part III Form990ScheduleLPartIII (3 entries)

Name Of Interested PersonNameOfInterestedPersonRelationship With OrganizationRelationshipWithOrganizationAmount Of GrantAmountOfGrant
Tuition DiscountsOfficers & Key Employees18924
Merit Based ScholarshipsRelatives of Trustees & Officers65474
Need based scholarshipsRelatives of Trustees & Officers2500

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehicles

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Number Of Contributions1NumberOfContributions
Noncash Contribs Rptd F99011500NoncashContribsRptdF990
Method Of Determining RevenuesSelling PriceMethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Number Of Contributions10NumberOfContributions
Noncash Contribs Rptd F99057592NoncashContribsRptdF990
Method Of Determining RevenuesSelling PriceMethodOfDeterminingRevenues

Real Estate Residential RealEstateResidential

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Number Of Contributions1NumberOfContributions
Noncash Contribs Rptd F990117500NoncashContribsRptdF990
Method Of Determining RevenuesTax AppraisalMethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
DescriptionLife Ins PolicyDescription
Number Of Contributions1NumberOfContributions
Noncash Contribs Rptd F990323889NoncashContribsRptdF990
Method Of Determining RevenuesCash Sur ValMethodOfDeterminingRevenues
FieldValueIRS element (for citing)
Number Of8283 Received12NumberOf8283Received
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeld
Review Process Unusual NC GiftstrueReviewProcessUnusualNCGifts
Third Parties UsedfalseThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Form 990, Part VI, Line 19Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableThe governing documents, policies and financial statement of Abilene Christian University are posted to our website and are available to the general public. We will also provide copies of the documents if requestd.
Form 990, Part VI, Line 15bForm 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesComparability 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 12cForm 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsAll 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 and 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 11Form 990, Part VI, Line 11: Form 990 Review ProcessForm 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 2Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, EtJack Rich, Alan Rich - Family RelationshipBerto Guerra, Mike Calvert - Business RelationshipJeff Knight, Mike Calvert - Family RelationshipDavid Flow, Don Pope - Family Relationship

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
Grace L Woodward Memorial Endowment
Box 29125 ACU StationAbileneTX79699752700815Support ACUTX501(c)311 TYPE INA
ACIMCO
111 Hardin Adm Bldg ACU Box 29125AbileneTX79699263598377Invesment Management for ACUTX501(c)311 TYPE INA
Stone-Campbell Restoration Movement Publ
1626 Campus CourtAbileneTX79699203709531University PublishingTX501(c)311 TYPE INA
ACU Foundation
ACU Box 29120AbileneTX79699752386500Support ACUTX501(c)311 TYPE INA

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

FieldValueIRS element (for citing)
Business Name Line1Genesis Network SolutionsBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1500 Chestnut St Suite 200AddressLine1
CityAbileneCity
StateTXState
ZIP Code79602ZIPCode
FieldValueIRS element (for citing)
EIN205646441EIN
Primary ActivitySoftware TestingPrimaryActivity
Legal Domicile StateTXLegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1
FieldValueIRS element (for citing)
Type Of EntityC CorpTypeOfEntity
Share Of Total Income-68352ShareOfTotalIncome
Share Of EOY Assets180104ShareOfEOYAssets
Percentage Ownership0.26000PercentageOwnership
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgfalseGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgtrueGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgtrueLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgsfalsePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgstruePerformOfServicesByOtherOrgs
Sharing Of FacilitiestrueSharingOfFacilities
Sharing Of Paid EmployeestrueSharingOfPaidEmployees
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrg
Other Transfer To Other OrgtrueOtherTransferToOtherOrg
Other Transfer From Other OrgfalseOtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (7 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolved
Genesis Network Solutions
d208276
Grace L Woodward Memorial Endowment
c2094086
ACIMCO
l866167
ACIMCO
c67200
Stone-Campbell Restoration Movement Publ
q272055
ACU Foundation
l709553
ACU Foundation
c156762

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