2025-04-07T14:55:23+00:00 2024-05-31 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-06-01 750800653 Howard Payne University HOWA 3256462502 1000 Fisk Street Brownwood TX 76801 Dr Cory Hines President 3256462502 2025-04-07 true Daren Daiga P01074795 5055022746 2025-04-07 2023 2025-03-06 01:10:19Z Dr Cory Hines 1000 Fisk Street Brownwood TX 76801 50104296 false X www.hputx.edu X 1889 TX Howard Payne University is a Christ-centered academic community dedicated to excellence by developing and equipping the whole person for intellectual inquiry, personal and professional integrity, and service to God and humanity. 30 29 562 100 0 0 5629294 11439605 23714938 25155921 8580818 7713980 -19497 -11815 37905553 44297691 11449605 12055672 0 0 11458619 12020067 0 0 960685 12267235 13432731 35175459 37508470 2730094 6789221 132152519 146425234 5615655 8171163 126536864 138254071 X Howard Payne University is a Christ-centered academic community dedicated to excellence by developing and equipping the whole person for intellectual inquiry, personal and professional integrity, and service to God and humanity. false false 20368518 12055672 21272806 Post-Secondary Education Instruction: Howard Payne University offers a full array of undergraduate programs and four graduate programs in a traditional residential academic community. The university also offers selected undergraduate and graduate course work by electronic means and at extended learning centers in El Paso and New Braunfels. Students at HPU choose from more than 100 majors, minors and pre-professional programs in seven schools: Business, Christian Studies, Education, Humanities, Music and Fine Arts, Nursing, and Science and Mathematics. The Guy D. Newman Honors Academy challenges students with a multidisciplinary curriculum and exciting travel opportunities. 7435773 614990 Student Services: HPU is committed to providing students with a wide range of opportunities for learning within and beyond the classroom. Student engagement in campus life is designed to help students grow in relationship to Christ, develop leadership skills, build relationships, participate in service to the campus and community, exhibit personal responsibility, and have fun. These services include admissions, athletics/intramurals, Baptist Student Ministry, Chapel, cheerleading, the Collegium (tutoring, academic testing, advising, career services and learning assistance), counseling and health services, HPU's Department of Public Safety, financial aid, the Food and Essentials Pantry, the library, mail services, new-student orientation, residence life, student activities, student conduct, student government, student organizations, the Wellness Center, the Jacket Closet, and more. 2761408 3268125 Auxiliary Enterprises: HPU's auxiliary programs provide essential services to students. These programs include dining services (two on-campus dining locations and Stinger Bucks to use at off-campus restaurants) and several housing options. These on-campus facilities include one women's residence hall, two men's residence halls, a newly renovated student apartment complex, and eight duplex apartments. 984225 Provide academic support through library and various academic departments of the University. 984225 31549924 true true false false false false true false true true true false false true false true false true false false false false false true false false false true true false false false false true false true false false false false false false true true false false false true 1218 0 true 562 true false false false false false true true false false false false false false X 30 29 false false false false false true false true true false false true true true true true true true true false X Emily Attaway 3256498055 1000 Fisk Street Brownwood TX 76801 Bobbette Bell Trustee / Secretary 1.0 X X 0 0 0 Dr Brent Gentzel Trustee / Second Vice Chairperson 1.0 X X 0 0 0 Lesley Wyse Second Vice Chairperson (Part Year) 1.0 X X 0 0 0 Marc Dingler Secretary (Part Year) / First Vice Chairperson 1.0 X X 0 0 0 Robert Morrison First Vice Chairperson (Part Year) / Chairperson 1.0 X X 0 0 0 Allan Hough Trustee 1.0 X 0 0 0 Amy Anderson Trustee 1.0 X 0 0 0 Bill Taylor Trustee 1.0 X 0 0 0 Bob Knoll Trustee 1.0 X 0 0 0 Carter Sharpe Trustee 1.0 X 0 0 0 Daniel Deviney Trustee 1.0 X 0 0 0 Daniel Sanchez Trustee (Part Year) 1.0 X 0 0 0 Deborah Cartwright Trustee (Part Year) 1.0 X 0 0 0 Diann Huber Trustee 1.0 X 0 0 0 Dr Casey Merrifield Trustee 1.0 X 0 0 0 Dr David Lowrie Trustee 1.0 X 0 0 0 Dr John Cole Trustee 1.0 X 0 0 0 Dr Mark Turman Trustee 1.0 X 0 0 0 Dr Moises Rodriguez Trustee 1.0 X 0 0 0 Dr Ronny Marriott Trustee 1.0 X 0 0 0 Gary Hopkins Trustee 1.0 X 0 0 0 Greg Bruner Trustee 1.0 X 0 0 0 Jake Montoya Trustee 1.0 X 0 0 0 James Schmeltekopf Trustee 1.0 X 0 0 0 Jane A Collette Trustee 1.0 X 0 0 0 Jarod Root Trustee 1.0 X 0 0 0 Jonathan Snow Trustee (Part Year) 1.0 X 0 0 0 Kenneth Stimson Trustee 1.0 X 0 0 0 Mickey Eddins Trustee 1.0 X 0 0 0 Mr Jeffrey Mitchell Trustee 1.0 X 0 0 0 Randy Lewallyn Trustee 1.0 X 0 0 0 Ray Still Trustee (Part Year) 1.0 X 0 0 0 Rev LJ Clayton Trustee 1.0 X 0 0 0 Ronnie D Andrews Chairperson (Part Year)/ Trustee 1.0 X 0 0 0 Sharon Guthrie Trustee 1.0 X 0 0 0 Dr Cory Hines President 40.0 X 244325 0 105481 Mike Rodgers CFO/VP Finance & Admin 40.0 X 143927 0 12912 Bradley Lemler Dean, School of Business 40.0 X 106560 0 18109 Donnie Auvenshine VP for Academic Affairs 40.0 X 115037 0 22856 Dr Dale Meinecke VP for Development 40.0 X 119388 0 26319 729237 0 185677 5 false true false Waldrop Construction PO Box 1000 Brownwood TX 76804 Construction 2124621 Sodexo Inc & Affiliates PO Box 538922 Atlanta GA 30353 Food Service 1400591 Teinert Construction PO Box 5327 Lubbock TX 79408 Construction 849573 HighGround Advisors 1717 Main St Ste 1400 Dallas TX 75201 Investment Services 752196 Safe Charters LLC PO Box 656 Tye TX 79563 Charter Bus Service 290719 11 138300 552360 5347332 5401613 8000 11439605 Tuition and Fees 611310 21272806 21272806 Auxiliary Enterprises 611710 3268125 3268125 Other Program Revenue 611710 614990 614990 0 0 0 0 25155921 7632311 7632311 23625 23625 0 23625 23625 5725554 117580 5725554 35911 0 81669 81669 81669 9700 138300 45140 -35440 -35440 0 0 0 0 0 44297691 25155921 0 7702165 12055672 12055672 512519 358763 153756 143314 69088 74226 9075134 7423394 1184252 467488 384064 284555 75283 24226 1209552 911669 259710 38173 695484 574538 88146 32800 9338 1515 7823 91199 91199 752196 752196 330917 307762 23155 0 121912 43386 58873 19653 648875 453958 123858 71059 905290 155750 748990 550 3111591 2716335 395256 685995 615817 36216 33962 2285411 2079732 205679 449588 24600 424988 Class and Education Expenses 1077546 867571 128708 81267 Housing and Food Services 1027634 1027634 Rental and Lease Expense 725912 640243 85669 Equipment 519390 379558 124568 15264 689937 558384 29536 102017 37508470 31549924 4997861 960685 5007331 8759769 2565514 167566 228388 94800 364080 402296 0 0 0 0 554888 523937 75059020 34945022 38465401 40113998 31531518 31830163 51579849 59458059 0 209661 267606 1645889 4807040 132152519 146425234 1975143 1716724 2832444 2426100 0 0 808068 4028339 5615655 8171163 X 33722465 37540657 92814399 100713414 126536864 138254071 132152519 146425234 X 6789221 2501626 2426360 X false true X true true true X 4438077 7798891 10431920 5629294 11439605 39737787 0 0 4438077 7798891 10431920 5629294 11439605 39737787 488492 39249295 5990919 4488054 5411171 9055761 7655935 32601840 0 0 0 0 0 0 0 0 72339627 121086871 0.5426 0.5122 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13540 X false 53420105 2193008 2918351 3887477 54643987 38987287 740214 17433521 3740917 53420105 41129187 2143942 -879909 3405933 38987287 34047996 697168 8201645 1817622 41129187 33309367 283153 2241054 1785578 34047996 0.0428 0.9572 0.0 false true true 3675291 3675291 60625292 27778704 32846588 10174239 6846339 3327900 584198 319979 264219 40113998 Perpetual Trusts held by Others 18245036 F Beneficial interest in trusts 853466 F Enhanced cash fund 1513 F Group bond fund 17143 F Group equity fund 17525 F Group investment fund-oil 124648 F Highground endowment fund-summit 11917836 F Howard Payne University Fund Mineral and Oil Rights 28280892 F 59458059 Annuity Payable 37524 Funds held for loan programs 52248 Operating Lease Obligations 3938567 4028339 36579073 2501626 3129 2471500 4976255 31602818 752196 11942677 12694873 44297691 24861866 3129 45140 48269 24813597 752196 11942677 12694873 37508470 Schedule D, Part III, Line 4 Collections of art - description of collections The University has a painting as well as a collection of books and memorabilia displayed for students and other campus visitors to see, and those items have an educational purpose. Schedule D, Part V, Line 4 Intended uses of endowment funds The intended use of endowment funds is to provide a permanent revenue stream for scholarships and academic programs. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Value of Beneficial Interest in Trusts - 40950 Change in Value of Perpetual Trusts Held by Others - 2385410 Fundraising Event Expenses - 45140 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 11942677 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 45140 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 11942677 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY All solicitations for students contain a statement of the University's racially nondiscriminatory policy, as does the student handbook available on the University's website. The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT HPU receives federal financial aid in the form of Title IV Funds, including Pell Grant (Pell), Federal Supplemental Educational Opportunity Grant (FSEOG), Federal Direct Student Loans (FDL), Federal Work Study (FWS) and Perkins Loan, as well as Tuition Equalization Grants (TEG) from the Texas Higher Education Coordinating Board. HPU also received Employee Retention Credit (ERC) funds from the Department of the Treasury. Robnett Founder's Dinner 148000 138300 9700 0 0 0 14554 21488 9098 0 0 148000 138300 9700 0 0 0 14554 21488 9098 45140 -35440 true Scholarships - Higher Education 775 11942677 Student Aid Expense 41 112995 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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 cash changes hands. All scholarship funds received from external organizations are subject to the same controls and policies as internal funds. X X X X true true X X X false false false false false false false false false Dr Cory Hines President 244325 0 0 0 0 0 23513 0 81968 0 349806 0 0 0 Mike Rodgers CFO/VP Finance & Admin 143927 0 0 0 0 0 7120 0 5792 0 156839 0 0 0 Schedule J, Part I, Line 1a Travel for companions Travel for companions: The board of trustees expect the President and his wife to represent the University together, and her presence protects the President from allegations of unethical and unscriptural behavior. As a result, the board deems this a bona fide business expense and this is treated as nontaxable compensation. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Housing allowance: As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. The home is provided as a nontaxable benefit to the President. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Health or social club dues: Membership to a social club is provided to the President to cultivate and build donor relationships. This is a bona fide business expense treated as a nontaxable benefit to the President. Schedule J, Part I, Line 1a Personal services Personal services: The University provides grounds care and housekeeping for the home which is located on University grounds since the President hosts functions for the University at his home. The services provided are a nontaxable benefit to the President. 31000 Merit Scholarships Education Kalie Lowrie Family Member of David Lowrie, Trustee 74226 Wages false Jordan Villanueva Family Member of David Lowrie, Trustee 65488 Wages false Form 990, Part III, Line 4d Description of other program services (Expenses $ 984,225 including grants of $) Provide academic support through library and various academic departments of the University. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall have all power and authority of the board, except as restricted by the bylaws. The Executive Committee consists of the President as an ex-officio member, the Chairperson, the two Vice Chairpersons, Secretary of the board, the Chairperson of each standing committee, and seven other board members. All business conducted by the Executive Committee is reported in full at the next regular board meeting. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Baptist General Convention of Texas (BGCT), a related organization, nominates half plus one of the total trustees to the board. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm and is reviewed in detail by the CFO before it is provided to the board's finance committee. A full copy of the 990 is shared with the board prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The University maintains a board-adopted conflict of interest policy. Trustees and officers are required to annually disclose potential conflicts of interest. The University monitors and enforces compliance with the policy by publishing it on the employee intranet, limiting business dealings with related parties, and discouraging activities that might be perceived as a conflict of interest. The University business office and CFO are charged with monitoring and enforcing compliance with the policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation for the University's President is recommended by a special committee consisting of independent members of the board of trustees. Years of experience, performance, and the review of comparative data of similar universities are taken into consideration when determining the President's compensation. The board deliberates regarding the President's compensation in executive session, and this is recorded in the minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation for other officers is established by the President and based on years of experience, performance, and comparable data of like positions in similar universities. Decisions are documented in the human resources files. Form 990, Part VI, Line 19 Required documents available to the public The University's primary governing documents are on file with the Texas Secretary of State and are publicly available. The conflict of interest policy and financial statements are made available in accordance with applicable law. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of beneficial interest in trusts - 40950; Change in value of perpetual trusts held by others - 2385410; Baptist General Convention of Texas 7557 Rambler Rd Ste 1200 Dallas TX 75231 756044885 Convention of churches TX 501(c)(3) 1 NA false HighGround Advisors 1717 Main St Ste 1400 Dallas TX 752014622 750891441 Investment management TX 501(c)(3) 7 Baptist General Convention of Texas false Charitable Remainder Unitrust (5) Hold and remit assets to the University TX Howard Payne University Trust true Charitable Remainder Annuity Trust (1) Hold and remit assets to the University TX Howard Payne University Trust true false false true false false false false false false false false false true false false false false false false