2011-03-15T08:18:16-07:00 2010-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2009-06-01 750851900 Abilene Christian University ABIL 3256742000 ACU Box 29120 Abilene TX 79699 Kelly Young 2011-03-11 Joe Melson CPA 3256724000 2009 2016-02-24 21:20:13Z 182663957 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. 35 30 2786 160452 -4 26841939 19741788 92795003 96801628 11512839 7245912 2352465 2589301 133502246 126378629 27324593 28853194 0 54630730 56733119 86698 129351 3421722 44736324 43772047 126778345 129487711 6723901 -3109082 388877940 420067260 107384618 112852697 281493322 307214563 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 97566484 28853194 97387827 Abilene 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. 97566484 true true false false false false false false false true true false true true true true false false true false false false false true true true false false false false false false true false false false true false false false false true true false false true 442 0 true 2786 true true true true UK false false false false false false false false 0 false false false true false false false false 35 30 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 Jeanine Varner 40.00 X 127220 0 21416 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 71018 0 53350 Jean-Noel Thompson 40.00 X 120287 0 19170 Slade Sullivan 40.00 X 116153 0 22393 Charles Siburt 40.00 X 61422 0 80590 Phil Schubert 40.00 X 69770 0 121183 John Tyson 40.00 X 157095 0 24883 Gary McCaleb 40.00 X 137259 0 21157 Dwayne VanRheenen 40.00 X 175450 0 27959 Jack Rich 40.00 X 0 325598 35640 Royce Money 40.00 X 147199 0 151434 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 James R Porter 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 Robert K Oglesby Sr 1.00 X 0 0 0 Todd C Miller 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 John M Duncum 1.00 X 0 0 0 Sharron N Drury 1.00 X 0 0 0 Don A Drennan 1.00 X 0 0 0 Jennifer H Doan 1.00 X 0 0 0 Billy C Curl 1.00 X 0 0 0 Michael R Calvert 1.00 X 0 0 0 William D Busch 1.00 X 0 0 0 Dale A Brown 1.00 X 0 0 0 Cynthia R Brown 1.00 X 0 0 0 Lance W Barrow 1.00 X 0 0 0 Todd F Barfield Jr 1.00 X 0 0 0 April K Anthony 1.00 X 0 0 0 Abelardo Alvarez Jr 1.00 X 0 0 0 Don Pope 0. X 117849 0 22191 Dan Garrett 40.00 X 1 130583 20441 Craig Smith 40.00 X 128536 0 26102 Philip Boone 40.00 X 146445 0 24843 Richard Lytle 40.00 X 138241 0 25875 1713945 456181 698627 29 false true false Imperial Construction Ltd 193 Coy Rd Weatherford TX 76086 Construction 155489 Stamats Communications Inc 615 Fifth St SE Cedar Rapids IA 52406 Consulting 170576 The Tittle Luther Partnership LLP 340 Beech Street Abilene TX 79601 Architect Services 620427 3 2320193 7139294 10282301 510481 19741788 Education Services 4010881 4010881 Auxiliary Enterprises 13416114 13416114 Tuition and Fees 79374633 79374633 96801628 9321732 50849 9270883 0 0 569917 569917 569917 569917 50234651 2000 52312471 -2077820 2000 -2075820 1849 -2077669 0 0 5406042 3972857 1433185 107754 1325431 Other Income 586199 586199 586199 126378629 97387827 160452 9088562 0 28853194 28853194 0 0 2269850 733089 954437 582324 0 41170918 32168451 8040924 961543 2745567 2079461 568530 97576 7684314 5820012 1591205 273097 2862470 2168002 592737 101731 0 101098 17410 83688 160336 41683 118653 0 129351 129351 866167 866167 2092072 664063 580769 847240 927129 704208 219781 3140 4929452 3982853 770792 175807 3057532 1431100 1603036 23396 107835 107012 823 4707041 1071837 3619638 15566 4814391 3862132 819842 132417 0 452991 275927 150770 26294 2924266 2924266 0 7089432 5549485 1539947 809608 246112 563496 Books, Subscriptions 615226 377701 210310 27215 Bad Debt Expense 682280 1075 681205 Other Expenses 788555 724972 61975 1608 Repairs, Maintenance & Equip 2589544 792149 1777395 20000 Dining Service Contract 4352151 4352151 1704941 1542405 159119 3417 129487711 97566484 28499505 3421722 1126684 2083978 5323199 9803478 9582188 6453016 6461131 0 0 130689 131281 1816368 1926824 1304405 2135953 227906326 79454868 145361341 148451458 82407133 81127720 94322775 117692473 0 0 45194757 46108349 388877940 420067260 14729878 18873873 46989821 49694793 11170810 9580757 34494109 34703274 107384618 112852697 X 150539729 159196590 70332560 84646962 60621033 63371011 281493322 307214563 388877940 420067260 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 239532858 2639608 37861920 5100966 7957914 840367 266135139 258317831 4586257 -10186188 5361583 6996986 826473 239532858 0.42490 0.29030 0.28480 false true true 4140129 4140129 132798201 41542095 91256106 43403762 18860854 24542908 29148450 19051919 10096531 18415784 18415784 148451458 2751411 F 117692473 Assets Held by External Trustees 3879515 46108349 Advances on Lines of Credit 10648180 Reserve for Split Int Agreements 15155918 Deposits and Other Liabilities 8899176 34703274 126378629 129487711 -3109082 29476455 2159809 31636264 28527182 134506780 29476455 -21348304 8128151 126378629 126378629 105979598 9240994 9240994 96738604 32749107 32749107 129487711 Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Reclass Scholarship Expense $28853194 Reclass Expenses $3895913 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Woodward Foundation $2094086 ACU Foundation $1017051 S-CRMP $1138716 ACIMCO $1018284 Reclass COGS $3972857 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Woodward Endowment Trust $2034289 ACU Foundation $576926 ACIMCO $31160 Woodward Endowment Trust $ -0 ACU Foundation $ -0 S-CRMP $ -482566 ACIMCO $ -0 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 ACU publishes its nondiscriminatory policy on our public web site, in the university catalog and on the application for admission. true true true true false false false false false false false false true false Abilene Christian University receives grants from the State of Texas and our students receive loans from federal agencies. true South America 1 2 Program Services Higher Education 484359 Europe 1 2 Program Services Higher Education 1049266 2 4 1533625 X X true 116507 126072 NM CO WV WI WA VT VA UT TN SD SC RI PA OR OK OH NY NJ NH ND NC MS MO MN MI ME MD MA LA KY KS IN IL IA GA HI FL CT CA AZ AR AL AK true X 0 0 Scholarships - Higher Education 3812 28853194 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 true true X X X X false false false false false false false false false false Phil Schubert 58620 10200 950 32200 88983 190953 John Tyson 155040 1200 855 12720 12163 181978 Gary McCaleb 125799 10700 760 10283 10874 158416 Dwayne VanRheenen 168942 5700 808 13974 13985 203409 Jack Rich 236252 88491 855 19505 16135 361238 Royce Money 122396 24803 60000 91434 298633 Dan Garrett 1 119438 9600 1545 9596 10845 1 151024 Craig Smith 127681 855 10800 15302 154638 Philip Boone 144120 1200 1125 12000 12843 171288 Richard Lytle 137383 50 808 11579 14296 164116 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 Facilities 752780581 2009-12-18 6500000 Loop Line Replacement false false Simonton Education Facilities Corporation 202183615 2008-06-30 10000000 Construction Hunter Welcome Center false false Stamford Higher Education Facilities Corporation 752780581 2006-11-09 2619410 Renovation of Residence Hall false false Stamford Higher Education Facilities 752780581 2006-01-31 7380590 Renovation and Refunding false false 6500000 4161972 130000 2208028 2010 false false false 10000000 50358 9949642 2009 false false true true 2619400 45449 2573961 2008 false false true true 7380590 45000 1037994 2006 true false true true false false false false true true false false true true false false false false true true false false false false true true false false false false false true false true true Bank of America 20.5000 false false true false true true Bank of America 20.0000 false false true false true true Bank of America 19.6000 false false true Stamford Higher Education Facilities Corporation 752780581 2005-12-01 2030000 Capital Improvements false false Stamford Higher Education Facilities Corporation 752780581 2005-06-01 6700000 Residence Hall false false Stamford Higher Education Facilities Corporation 752780581 2003-09-17 9463000 Capital Improvements false false Texas Higher Education Facilities Corporation 752746695 2001-06-20 9100000 Capital Improvements false false Stamford Higher Education Facilities Corporation 752780581 1998-09-10 10000000 Revenue Improvement and Refunding false false 2030000 2030000 2006 false false true true 6700000 45529 6654471 2006 false false true true 9463000 65500 9397500 2004 false false true true 9100000 65000 9035000 2002 false false true true 10000000 78509 5000000 1999 true false true true false false false false true true false false true true false false false false true true false false false false true true false false false false true true false true false false false true false true true Bank of America 21.0000 false false true false true true Bank of America 18.5000 false false true false false false false false true false false false false false true Tuition Discounts Officers & Key Employees 18924 Merit Based Scholarships Relatives of Trustees & Officers 65474 Need based scholarships Relatives of Trustees & Officers 2500 X 1 11500 Selling Price X 10 57592 Selling Price X 1 117500 Tax Appraisal X Life Ins Policy 1 323889 Cash Sur Val 12 false true false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The 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 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 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 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 RelationshipBerto Guerra, Mike Calvert - Business RelationshipJeff Knight, Mike Calvert - Family RelationshipDavid Flow, Don Pope - Family Relationship Grace L Woodward Memorial Endowment Box 29125 ACU Station Abilene TX 79699 752700815 Support ACU TX 501(c)3 11 TYPE I NA ACIMCO 111 Hardin Adm Bldg ACU Box 29125 Abilene TX 79699 263598377 Invesment Management for ACU TX 501(c)3 11 TYPE I NA Stone-Campbell Restoration Movement Publ 1626 Campus Court Abilene TX 79699 203709531 University Publishing TX 501(c)3 11 TYPE I NA ACU Foundation ACU Box 29120 Abilene TX 79699 752386500 Support ACU TX 501(c)3 11 TYPE I NA Genesis Network Solutions 500 Chestnut St Suite 200 Abilene TX 79602 205646441 Software Testing TX NA C Corp -68352 180104 0.26000 false false true true false false false false false false false true true true false false true false Genesis Network Solutions d 208276 Grace L Woodward Memorial Endowment c 2094086 ACIMCO l 866167 ACIMCO c 67200 Stone-Campbell Restoration Movement Publ q 272055 ACU Foundation l 709553 ACU Foundation c 156762