2020-04-15T19:30:05-05:00 2019-05-31 366055558 Grant Thornton LLP 757 Third Ave 9th Floor New York NY 100172013 990 2018-06-01 741159753 Baylor University BAYL 2547103731 One Bear Place 97043 Waco TX 767987043 Susan Anz Vice President of Finance 2020-04-15 true Daniel Romano P00504182 2125990100 2018 2021-01-29 14:40:06Z Linda Livingstone One Bear Place 97096 Waco TX 767987096 1113918678 false X www.baylor.edu X 1845 TX The mission of Baylor University is to educate men and women for worldwide leadership and service by integrating academic excellence and Christian commitment within a caring community. 40 31 10368 2500 -10834316 0 70103046 92597691 864781246 911661928 76778035 79921562 6165896 6366250 1017828223 1090547431 321728661 335190298 0 0 384101332 408165951 406467 496388 18820886 279821957 307716459 986058417 1051569096 31769806 38978335 2801673372 2804338187 857226193 840049992 1944447179 1964288195 X The mission of Baylor University is to educate men and women for worldwide leadership and service by integrating academic excellence and Christian commitment within a caring community. false false 637548446 326115974 699455738 Baylor University stands as one of the premier institutions of higher education in the world. Chartered in 1845 by the Republic of Texas and affiliated with the Baptist General Convention of Texas, the University is the oldest continuously operating institution of higher learning in the State of Texas. As part of fulfilling Baylor's mission of instructing and educating men and women for worldwide leadership and service, Baylor pursues initiatives such as lower student-faculty ratio (13:1), smaller class size (average class size is 26), research opportunities for undergraduates, and great facilities for learning and living. Baylor's more than 17,000 students typically come from all 50 states, the District of Columbia, and more than 91 countries around the world. The University offers 128 baccalaureate, 77 master's, 46 doctoral, numerous online graduate professional programs, the education specialist and the juris doctor degree programs through 13 academic units. The University also equips students with both knowledge and experience to pursue God's call to ministry by offering 3 master degrees and 2 doctorate degrees through Truett Seminary. Additionally, the University conducts graduate programs with the U.S. Army at several U.S. Army locations across the United States. Students find the best of a large university through exceptional breadth and depth of programs along with extraordinary personal attention for the individual student. Baylor students garner competitive scholarships such as Fulbright, Truman, Goldwater, Rotary, Critical Language, and National Science Foundation Graduate Fellowships. More than 90% of Baylor undergraduate students receive financial assistance. Named by The Chronicle of Higher Education as a "Great College to Work For" for the past eight years, Baylor consistently ranks in the top 100 national doctoral granting universities by U.S. News & World Report, as a "Best Buy" by The Fiske Guide to Colleges, and a "Best Value" by Kiplinger's Personal Finance. 169831643 7248152 63422551 BAYLOR UNIVERSITY'S STUDENT SERVICES AND ACTIVITIES CONTRIBUTE TO STUDENTS' SPIRITUAL, SOCIAL AND PHYSICAL WELL-BEING. STUDENT SERVICES AND ACTIVITIES INCLUDE AREAS SUCH AS CAREER GUIDANCE, JOB PLACEMENT UPON GRADUATION, ENROLLMENT MANAGEMENT, STUDENT FINANCIAL AID, STUDENT ACTIVITIES, STUDENT ORGANIZATIONS, INTRAMURALS, HEALTH CENTER, Beauchamp Addiction Recovery Center, AND INTERCOLLEGIATE ATHLETICS. 60404890 71128 4955751 BAYLOR UNIVERSITY PROVIDES ACADEMIC SUPPORT SERVICES FOR THE PRIMARY MISSIONS OF INSTRUCTION, RESEARCH AND PUBLIC SERVICE. ACADEMIC SUPPORT SERVICES INCLUDE AREAS SUCH AS LIBRARIES, TECHNOLOGY SUPPORT, MUSEUMS AND SERVICES THAT DIRECTLY ASSIST INSTRUCTIONAL ACTIVITIES. 64548655 1755044 143827888 OTHER EXPENSES CONTAINED HEREIN ARE COMPRISED OF THE FOLLOWING: RESEARCH, PUBLIC SERVICES, AND AUXILIARY ENTERPRISES. BAYLOR ENGAGES IN RESEARCH WORK SPONSORED BY NUMEROUS FEDERAL, STATE, AND LOCAL AGENCIES AND PRIVATE ENTITIES. ADDITIONALLY, BAYLOR PROVIDES NON-INSTRUCTIONAL SERVICES THAT BENEFIT INDIVIDUALS AND GROUPS EXTERNAL TO BAYLOR. AUXILIARY ENTERPRISES ARE COMPRISED GENERALLY OF THE FOLLOWING ITEMS: RESIDENCE HALLS, DINING SERVICES, BOOKSTORE, RENTAL PROPERTIES AND VENDING SERVICES. 64548655 1755044 143827888 932333634 true true false true true false true true true true true false false true true false true true true true true false true true false false true true true true false false false false false true true false true true true true false false true true true true false false true X 23948 0 true 10368 true true true true SP UK CJ false false false true true true 2 false false true false true false X 40 31 true false false false false true true true true false false true true true true true true true true true true CO GA KY AK MD MA MI NH OH OK OR SC X X Susan Anz 2547103731 700 S University Parks Dr Ste 670 Waco TX 767061003 Jeff D Reeter Regent 10.0 0.5 X 163 0 0 C Clifton Robinson Regent 2.0 0.5 X 163 0 0 Milton Hixson Regent 9.0 X 494 0 0 Mark A McCollum Regent 2.0 X 163 0 0 Jerry K Clements Regent 10.0 X 163 0 0 James Cary Gray Regent 5.0 X 214 0 0 Miles Jay Allison Regent 2.0 X 163 0 0 Philip W Stewart Regent 10.0 X 150 0 0 Jennifer Walker Elrod Regent 10.0 X 163 0 0 Joel T Allison Regent 5.0 X 195 0 0 WD Dan Hord III Regent 7.0 X 174 0 5000 William K Robbins Jr Regent 5.0 X 174 0 0 Ronald L Wilson Regent 2.0 X 182 0 0 Kenneth Q Carlile Regent 2.0 X 163 0 0 Shelley Giglio Regent 5.0 X 163 0 0 Larry P Heard Regent 4.0 X 184 0 0 Randolph L Pullin Regent 8.0 X 163 0 0 Mark Hurd Regent 4.0 X 174 0 0 Neal Jeffrey Regent 7.0 0.5 X 286 0 0 Mark E Lovvorn Regent 5.0 X 174 0 0 Dennis Ray Wiles Regent 2.0 X 4213 0 0 William Bill S Simon Regent 2.0 X 6663 0 0 Kim Stevens Regent 5.0 1.0 X 163 0 0 Daniel H Chapman Regent 6.0 X 163 0 0 Mark Rountree Regent 10.0 X 174 0 0 Julie Hermansen Turner Regent 3.0 X 163 0 0 Gaynor Yancey Regent 40.0 X 148788 0 24718 Andrea Dixon Regent 60.0 X 258912 0 36273 William Brett Beene Regent 3.0 X 406 0 15000 Jill Manning Regent 3.0 X 163 0 0 Drayton McLane Jr Regent 1.0 X 613 0 0 Melissa Purdy Mines Regent 4.0 X 163 0 0 Alicia DH Monroe Regent 1.0 X 203 0 0 Dusty Sanderson Regent 8.0 X 163 0 0 Gordon Wilkerson Regent 4.0 X 195 0 0 William L Cassara Regent 10.0 X 402 0 34597 Katie Jo Luningham Regent 3.0 X 121 0 0 Rene Maciel Regent 3.0 X 100 0 0 Michael McFarland Regent 3.0 X 4600 0 0 Todd A Reppert Regent 2.0 X 110 0 0 Marsha Duckworth Senior Director for Board and Legal Services; Assistant Secretary 50.0 X 109096 0 20410 Kevin Jackson Vice President for Student Life 50.0 X 246276 0 50493 Linda Livingstone President 70.0 2.0 X 1092119 0 231396 Roy Brian Webb Vice President & Chief Investment Officer 50.0 X 820707 0 47735 Felicia Cruz Director of Legal International Services; Assistant Secretary 40.0 X 63229 0 15335 Gary Carini Acting Vice Provost 55.0 X 456118 0 53022 Judy Carpenter Dir. of Board & Presidential Operations & Assist. to President's Chief of Staff; Assist. Secretary 45.0 X 71889 0 26107 Chris Holmes General Counsel & Chief Legal Officer and Corporate Secretary 50.0 X 358815 0 105932 Michelle Berry Vice President for Academic Operations and Strategic Finance 45.0 X 99640 0 19679 Jason Cook Vice President for Marketing & Communications and Chief Marketing Officer 65.0 1.0 X 354115 0 51923 Darin Davis Vice President for University Mission 50.0 X 192875 0 45438 Robyn Driskell Chief of Staff to the President and Vice President for Board Relations 50.0 X 249050 0 27138 Cheryl Gochis Vice President for Human Resources and Chief Human Resources Officer 60.0 X 264337 0 42966 Mack Rhoades IV Vice President and Director of Athletics 70.0 X 1502434 0 52463 Dave Rosselli Vice President for University Development 60.0 1.0 X 428920 0 50643 Susan Anz Vice President for Financial Operations and Assistant Secretary 55.0 X 247700 0 104258 Gary Mortenson Acting Vice Provost 55.0 X 237470 0 47034 Kristy Orr Board Professional 50.0 X 191808 0 13953 Dave Clendennen Asst Vice President for Financial Systems & Asst Treasurer (as of 07/1/18) 55.0 X 157358 0 36193 Brett Dalton Chief Business Officer as of 7/1/2018 60.0 X 283236 0 34721 Nancy Brickhouse Vice President and Provost (as of 5/1/19) 60.0 X 0 0 0 Lee Nordt Dean of Arts & Sciences 75.0 X 278213 0 48263 Kim Mulkey Head Women's Basketball Coach 60.0 X 2544542 0 44417 Phillip Snow Defensive Coordinator Football 75.0 X 1019682 0 47110 Matthew Rhule Head Football Coach 75.0 X 3622491 0 50757 Scott Drew Head Men's Basketball Coach 70.0 X 3299877 0 50757 Jeffrey Nixon Co-Offensive Coordinator Football 75.0 X 605088 0 53407 Muadianvita Kazadi Former Associate Athletics Director for Athletic Performance 0.0 X 750000 0 0 Todd Still Interim Executive Vice President and Provost - Former Officer 75.0 X 204936 0 144081 KAREN E KEMP INTERIM VICE PRESIDENT FOR MARKETING AND COMMUNICATIONS - Former Officer 50.0 X 156831 0 34068 DAVID GARLAND INTERIM PRESIDENT - Former Officer 50.0 X 134487 0 118422 Tommye Lou Davis Vice President for Constituent Engagement - Former Officer 40.0 X 220759 0 47880 Reagan Ramsower Senior Vice President & Chief Operating Officer - Former Officer 50.0 X 488031 0 51804 Juan Alejandro Jr Vice President of Governance & Risk - Former Officer 0.0 X 121680 0 18775 Michael McLendon Interim Provost - Former Officer 0.0 X 281295 0 47315 21585450 0 1949483 734 true true true ARAMARK HIGHER EDUCATION FACILITIES 24818 NETWORK PLACE CHICAGO IL 606731248 FACILITY MAINTENANCE 39759118 ARAMARK CAMPUS SERVICES PO BOX 840706 DALLAS TX 752840706 DINING SERVICES 19030700 JT Vaughn Construction 10355 Westpark Drive Houston TX 77042 CONSTRUCTION SERVICES 5825118 EBSCO Publishing Payment Processing Center PO Box 204661 Dallas TX 753204661 Library and Publishing Services 4981083 Mazanec Construction Company Inc PO Box 154400 Waco TX 76715 Construction Services 3062799 176 X 0 17373992 481206 0 10464929 64277564 8114088 92597691 Tuition and Fees 611310 757946822 757946822 0 0 Education and Grants 611310 28719726 28565890 153836 0 Room and Board 611310 43015294 43015294 0 Government Contracts 611310 15301307 15301307 0 0 Athletics 611310 54933267 53457424 421553 1054290 11745512 10880754 599204 265554 911661928 77799059 0 -15505804 93304863 0 0 0 0 6043802 0 35629 6008173 339090 0 0 0 339090 0 339090 0 0 339090 12987364 11851459 11883282 10833038 1104082 1018421 2122503 0 3461266 -1338763 638285 481206 654927 -16642 0 -16642 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1090547431 909167491 -10834316 99616565 1870690 1870690 333238071 333238071 81537 81537 0 0 9395571 2247116 5457038 1691417 3068589 2738993 329596 0 314349040 296510868 9017852 8820320 27117701 22726006 3483066 908629 35884973 10475986 24890941 518046 18350077 15221093 2527656 601328 653329 575685 77644 0 4007105 4773 4002332 0 259379 195 259184 0 577648 0 577648 0 496388 496388 6274207 0 6274207 0 62266961 27892565 34056579 317817 3860735 2190119 1642570 28046 25574405 21506189 2595645 1472571 32781171 18283842 14128644 368685 338094 325155 12939 0 29691901 20574528 9101050 16323 26656575 24929458 956501 770616 0 0 0 0 11049891 7854422 1436675 1758794 24645961 23149173 1496788 0 0 0 0 0 60858044 56518865 3696005 643174 0 0 0 0 Change in Postretirement Benefits Obligation 4808626 0 4808626 0 Allocation of Costs Reported in Mgmt and Admin 0 32290475 -32657934 367459 Unrelated Business Income Tax 500268 0 500268 0 Cost of Goods Sold 4111482 2727513 1381753 2216 8800677 8400317 361303 39057 1051569096 932333634 100414576 18820886 2729076 1626954 156048123 191209854 54345174 54471847 65197377 51380126 0 0 244784 280360 401519 926418 578367 6427112 17009653 1729455046 617184266 1148900494 1112270780 10988860 9397066 1345957490 1357115402 9872863 8631801 25 34 0 0 2801673372 2804338187 56202845 56099376 0 0 137061271 123441013 266503376 258492652 20598 21025 0 3638451 3173314 16022454 15724424 377777198 383098188 857226193 840049992 X 793459641 799655430 344781909 338626992 806205629 826005773 1944447179 1964288195 2801673372 2804338187 X 38978335 -26004226 0 0 0 6866907 X false true X true true true X 106328092 92733411 76704741 70103046 92597691 438466981 0 0 0 0 0 0 0 0 0 0 0 0 106328092 92733411 76704741 70103046 92597691 438466981 11236000 427230981 73260717 77336961 78381560 81646698 99652125 410278061 0 0 633481 0 0 633481 1879150 2222271 2258845 1710988 1958129 10029383 859407906 4134831539 0.4971 0.5145 X Schedule A, Part I Selection of Line 2 and Completion of Public Support Test Baylor University has been recognized as a school described in Section 170(b)(1)(A)(ii), and as such, Baylor has checked Box 2 on Schedule A, Part I and completed Schedule E. Baylor University also satisfies the Public Support Test as described under Box 7 on Schedule A, Part I. Baylor has elected to complete Schedule A, Part II in order to qualify for the special rule for reporting contributions on Schedule B. Schedule A, Part II, Line 10 Other Income DESCRIPTION - SPONSORSHIP INCOME, COLUMN A - 1246503.0, COLUMN B - 1579446.0, COLUMN C - 1618351.0, COLUMN D - 1044670.0, COLUMN E - 1054290.0, COLUMN F - 6543260.0; DESCRIPTION - RENT INCOME, COLUMN A - 459003.0, COLUMN B - 0.0, COLUMN C - 246445.0, COLUMN D - 0.0, COLUMN E - , COLUMN F - 705448.0; DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 173644.0, COLUMN B - 642825.0, COLUMN C - 394049.0, COLUMN D - 429050.0, COLUMN E - 638285.0, COLUMN F - 2277853.0; DESCRIPTION - COMMISSIONS, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 237268.0, COLUMN E - 265554.0, COLUMN F - 502822.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 0 false true 349825 true 227823 false true 0 577648 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY INSTITUTIONAL LOBBYING ACTIVITIES WERE DIRECTED BOTH INTERNALLY AND BY AN OUTSIDE GOVERNMENTAL RELATIONS FIRM AND TWO INDEPENDENT CONTRACTORS. THE OFFICE OF GOVERNMENTAL RELATIONS MAINTAINED CONTACT WITH LOCAL, STATE, AND FEDERAL OFFICIALS THROUGH MEETINGS IN WACO, AUSTIN, AND WASHINGTON, D.C. TO DISCUSS MATTERS RELATING TO HIGHER EDUCATION, INCLUDING STUDENT FINANCIAL AID, TAX POLICY, FEDERAL RESEARCH FUNDING, STATE FUNDING FOR DEVELOPMENT OF TECHNOLOGICAL INFRASTRUCTURE, AND MISCELLANEOUS LOCAL MATTERS. A VOLUNTEER STUDENT ORGANIZATION, THE BAYLOR AMBASSADORS, WORKED CLOSELY WITH THE OFFICE OF GOVERNMENTAL RELATIONS AND ASSISTED IN ADVOCATING TO THE STATE LEGISLATURE AND U.S. CONGRESS ON ISSUES BENEFICIAL TO BAYLOR STUDENTS SUCH AS FINANCIAL AID PROGRAMS. THE UNIVERSITY ALSO HIRED AN OUTSIDE REGISTERED GOVERNMENTAL RELATIONS REPRESENTATIVE IN WASHINGTON, D.C. THIS REPRESENTATIVE ENGAGED IN SIMILAR ACTIVITIES NOTED ABOVE. BAYLOR ANSWERED "YES" ON LINE 1D AS THE UNIVERSITY DID SEND E-MAILS; HOWEVER, THE UNIVERSITY REPORTED AN EXPENSE OF ZERO DUE TO THE DIFFICULTY OF APPORTIONING THE INSIGNIFICANT COSTS ASSOCIATED WITH SUCH E-MAILINGS. BAYLOR ANSWERED "YES" ON LINE 1I AS BAYLOR PAID MEMBERSHIP DUES TO THE INDEPENDENT COLLEGES AND UNIVERSITIES OF TEXAS, THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES, THE AMERICAN COUNCIL ON EDUCATION AND THE NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS IN THE AMOUNT OF $204,280 DURING THE FISCAL YEAR. THESE DUES WERE PAID TO ORGANIZATIONS WHICH MAY HAVE ENGAGED IN SOME LOBBYING ACTIVITIES. HOWEVER, NO DUES WERE SPECIFICALLY ALLOCATED TO LOBBYING COSTS ON THE INVOICES RECEIVED FOR ALL OF THE ENTITIES EXCEPT THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (NAICU). NAICU ESTIMATED THAT 7 PERCENT OF MEMBERSHIP DUES WOULD BE USED FOR LOBBYING. THE TOTAL AMOUNT SPENT BY BAYLOR ON LOBBYING ACTIVITIES REPRESENTED AN INSIGNIFICANT PORTION OF THE UNIVERSITY'S TOTAL EXPENDITURES. 9 7530 147544 3762363 406908 13946398 X X X false false true X 1310781136 25656753 55921600 29163738 40374307 0 1322821444 1231712087 16756323 129408320 28020367 39075227 0 1310781136 1153535478 19132704 124774674 26758089 38972680 0 1231712087 1165548650 27079412 25227535 25512574 38807545 0 1153535478 1151200304 25809870 46784813 23296281 34950056 0 1165548650 0.2 0.64 0.16 true true true 5486704 79300350 84787054 1289564625 403694212 885870413 1336174 996375 339799 166406454 120154949 46251505 187360739 92338730 95022009 1112270780 1500093 F High Ground Managed Funds 149960587 F Assets Held by Others 43534410 F Baylor University Fund 1161923436 F Other 196876 F 1357115402 Conditional Asset Retirement Obligation 4905331 Annuities Payable 5398696 Accrued Postretirement Benefits 50148052 Taxable Bonds 311038575 Interest Rate Swap Liability 4002862 Federal Loan Funds Refundable 7604672 383098188 X Schedule D, Part III, Line 4 Collections of art - description of collections Baylor currently holds collections of art, books, and other memorabilia for educational purposes, including public exhibition and scholarly research. Schedule D, Part IV, Line 2b Explanation of escrow agreement The funds held represent the University acting in an agency capacity for various student and professional organizations, as well as outside scholarships. Schedule D, Part V, Line 4 Intended uses of endowment funds The primary objective of the Endowment portfolio is to preserve and enhance the real purchasing power of the portfolio assets to help maintain intergenerational equity of the corpus. This will occur while also providing reasonable annual support to Baylor. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote TAX STATUS & ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES The University is exempt from income tax under section 501(a) of the Internal Revenue Code ("IRC") of 1986, as amended, as an organization described in section 501(c)(3) of the IRC as evidenced by its most recent determination letter dated May 23, 2002. The University has been classified as an organization that is not a private foundation because it qualifies under section 509(a)(1) as an educational institution, and donations to it qualify for deduction as charitable contributions. However, income generated from activities unrelated to the University's exempt purpose is subject to tax under IRC section 511. The University files unrelated business income tax and other returns as required by government authorities. Tax positions taken relating to the University's tax-exempt status, unrelated business income activities taxable income and deductibility of expenses, and other miscellaneous tax positions taken by the University would more likely than not be sustained by examination. Accordingly, the University has not recorded an income tax liability for uncertain tax benefits. As of May 31, 2019, the University's tax years ended May 31, 2016 through 2019, generally, remain subject to examination. 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 The University's nondiscrimination policy is disclosed in the admission application material and financial aid material provided to each prospective student. The University draws students both from large geographic sections of the United States and internationally and enrolls meaningful numbers of minority students. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University is a participant in student financial aid programs such as the Federal Perkins Loan, Federal PELL Grant, Federal Supplemental Educational Opportunity Grant, Federal GEAR UP, Federal Work Study, Texas Tuition Equalization Grant, and receives federal and state funding for research grants and contracts. true Central America and the Caribbean 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 176547 Central America and the Caribbean 0 0 Program Services MISSION TRIPS 315869 Central America and the Caribbean 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 10641 Central America and the Caribbean 0 0 Program Services SITE VISITS 7830 Central America and the Caribbean 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 34835 Central America and the Caribbean 0 0 Program Services INTERNATIONAL RECRUITMENT 5351 East Asia and the Pacific 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 344560 East Asia and the Pacific 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 56381 East Asia and the Pacific 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 116994 East Asia and the Pacific 0 0 Program Services SITE VISIT 8194 East Asia and the Pacific 0 0 Program Services INTERNATIONAL RECRUITMENT 28228 East Asia and the Pacific 0 0 Investments 7432358 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 6633646 Europe (Including Iceland and Greenland) 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 778873 Europe (Including Iceland and Greenland) 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING/MEETINGS 431126 Europe (Including Iceland and Greenland) 0 0 Program Services BU PRESS AUTHOR MEETINGS 14532 Europe (Including Iceland and Greenland) 0 0 Program Services SITE VISITS 35314 Europe (Including Iceland and Greenland) 0 0 Program Services INTERNATIONAL RECRUITMENT 7768 Europe (Including Iceland and Greenland) 0 0 Program Services ATTEND EDUCATIONAL BOOK FAIR 13298 Europe (Including Iceland and Greenland) 0 0 Program Services SABBATICAL 8625 Europe (Including Iceland and Greenland) 0 0 Investments 18783568 Middle East and North Africa 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 90754 Middle East and North Africa 0 0 Program Services INTERNATIONAL RECRUITMENT 8803 North America (Canada & Mexico only) 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESERCH/TRAINING 139272 North America (Canada & Mexico only) 0 0 Program Services MISSION TRIPS 29090 North America (Canada & Mexico only) 0 0 Program Services ATHLETICS - COMPETITION 72468 North America (Canada & Mexico only) 0 0 Investments 705788 Russia and Neighboring States 0 0 Program Services EXCHANGE/AFFILIATION PROGRAMS 2500 South America 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 373963 South America 0 0 Program Services ACADEMIC COMPETITION 5902 South America 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 16344 South America 0 0 Program Services INTERNATIONAL RECRUITMENT 3900 Europe (Including Iceland and Greenland) 0 0 Program Services Commissions for BU Press Sales 7028 South Asia 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 6974 South Asia 0 0 Program Services MISSION TRIPS 38586 Sub-Saharan Africa 0 0 Program Services STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 89961 Sub-Saharan Africa 0 0 Program Services MISSION TRIPS 469275 Sub-Saharan Africa 0 0 Program Services CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 32204 Central America and the Caribbean 0 0 Investments 299775588 Sub-Saharan Africa 0 0 Program Services ATHLETICS - MBB COACHES CONVENTION 3266 East Asia and the Pacific 0 1 Program Services COMMISSIONS FOR BU PRESS SALES 365 South America 0 0 Investments 1170 Middle East and North Africa 0 0 Program Services CONFERENCES/RESEARCH 13287 Central America and the Caribbean 0 0 Program Services ATHLETICS - RECRUITING 8231 South America 0 0 Program Services ATHLETICS - RECRUITING 9803 Middle East and North Africa 0 0 Program Services SITE/PARTNER VISIT 437 Europe (Including Iceland and Greenland) 0 0 Program Services MUSIC PERFORMANCE AND COMPETITION 8600 Europe (Including Iceland and Greenland) 0 0 Program Services ATHLETICS - RECRUITING 71666 Europe (Including Iceland and Greenland) 0 0 Program Services MISSIONS 157941 North America (Canada & Mexico only) 0 0 Program Services ATHLETICS - RECRUITING 8917 East Asia and the Pacific 0 1 Program Services COMMISSIONS FOR ADMISSIONS RECRUITING 53708 Russia and Neighboring States 0 0 Program Services CONFERENCE/RESEARCH 9098 South Asia 0 0 Grantmaking 81537 Central America and the Caribbean 0 0 Program Services MUSICAL PERFORMANCE 797 East Asia and the Pacific 0 0 Program Services FELLOWSHIP 3857 East Asia and the Pacific 0 0 Program Services MISSION TRIPS 24336 East Asia and the Pacific 0 0 Program Services ATHLETICS - RECRUITING 7266 East Asia and the Pacific 0 0 Program Services TEACHING 18341 Europe (Including Iceland and Greenland) 0 0 Program Services EMERGENCY TRAVEL FOR FACULTY ABROAD 1859 Europe (Including Iceland and Greenland) 0 0 Program Services COMPUTER COMPETITION 710 Europe (Including Iceland and Greenland) 0 0 Program Services STUDENT FELLOWSHIP 750 Europe (Including Iceland and Greenland) 0 0 Program Services ATHLETICS - STUDENT TRAVEL 2610 North America (Canada & Mexico only) 0 0 Program Services SITE VISIT 2347 North America (Canada & Mexico only) 0 0 Program Services STUDY ABROAD PROGRAMS/ STUDENT GROUP TRIPS 30705 Europe (Including Iceland and Greenland) 0 0 Program Services Teaching 8999 Europe (Including Iceland and Greenland) 0 0 Program Services SELECTION OF CONCERT PIANO 2409 Europe (Including Iceland and Greenland) 0 0 Program Services Athletics - Competition 255092 North America (Canada & Mexico only) 0 0 Program Services International Recruitment 3196 North America (Canada & Mexico only) 0 0 Program Services Author Book Launch - BU Press 4833 North America (Canada & Mexico only) 0 0 Program Services ATHLETICS- COACHING 1755 Russia and Neighboring States 0 0 Program Services Athletics - Recruiting 4949 South America 0 0 Program Services Athletics - Student Travel 3606 South America 0 0 Program Services Mission Trips 128896 South Asia 0 0 Program Services Site/Partner Visit 444 Sub-Saharan Africa 0 0 Program Services Teach 6946 South America 0 0 Program Services Site Visit 4190 South Asia 0 0 Program Services International Recruitment 6593 Sub-Saharan Africa 0 0 Program Services Site Visit 5931 0 0 0 2 0 2 16395965 321676416 338072381 South Asia Construction of Education and Research Center 81537 Wire Transfer 1 0 true false true true true true Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds University enters into a contract with the grant recipient that describes the recipient's responsibilities for the use of the grant funds. Under the terms of the contract, recipient is usually required to submit quarterly and final written progress reports to the Principal Investigator ("PI") or project director for the grant, and funds are normally paid to the recipient on a cost reimbursable basis. When the grant recipient submits an invoice for reimbursement, the PI is responsible for reviewing the invoice to ensure the expenditures are consistent with the established budget and with the work completed to date, prior to approving the amount for payment. Grant recipients subject to the U.S. Office of Management and Budget Uniform Grant Guidance are also required to provide certification of their compliance with the financial audit requirements of those guidelines prior to receiving funds. Thereafter, the University requests an annual certification of continuing compliance and a copy of their most recent audit report. If any of the above processes indicate an area of concern, site visits may be conducted by the University to review the programmatic and/or financial records. In some situations, the University will provide an advancement of funds to grant recipient. The grant recipient then submits a monthly expense packet to the PI in which Accounting reviews for reasonableness and recognizes the month's expense activity accordingly. Additionally, the University contracts with an outside accounting firm to conduct a review of foreign expenses incurred under the grant. Schedule F, Part I, Line 3(f) DESCRIPTION OF METHOD USED TO ACCOUNT FOR EXPENDITURES ON F/S THE UNIVERSITY RECORDS EXPENSES BASED UPON THE ACCRUAL BASIS OF ACCOUNTING IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES SET FORTH BY THE FINANCIAL ACCOUNTING STANDARDS BOARD IN FINANCIAL REPORTING. Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS University enters into a contract with the grant recipient that describes the recipient's responsibilities for the use of the grant funds. Under the terms of the contract, recipient is usually required to submit quarterly and final written progress reports to the Principal Investigator ("PI") or project director for the grant, and funds are normally paid to the recipient on a cost reimbursable basis. When the grant recipient submits an invoice for reimbursement, the PI is responsible for reviewing the invoice to ensure the expenditures are consistent with the established budget and with the work completed to date, prior to approving the amount for payment. Grant recipients subject to the U.S. Office of Management and Budget Uniform Grant Guidance are also required to provide certification of their compliance with the financial audit requirements of those guidelines prior to receiving funds. Thereafter, the University requests an annual certification of continuing compliance and a copy of their most recent audit report. If any of the above processes indicate an area of concern, site visits may be conducted by the University to review the programmatic and/or financial records. In some situations, the University will provide an advancement of funds to grant recipient. The grant recipient then submits a monthly expense packet to the PI in which Accounting reviews for reasonableness and recognizes the month's expense activity accordingly. Additionally, the University contracts with an outside accounting firm to conduct a review of foreign expenses incurred under the grant. X X X X X X X true RUFFALO NOEL LEVITZ 65 KIRKWOOD N RD SW PO BOX 3018 CEDAR RAPIDS IA 524063018 ON CAMPUS PHONE MANAGEMENT false 599161 354671 244490 EAB Royall & Company - Advancement Services Inc 1920 East Parham Road Richmond VA 23228 ADVANCEMENT MARKETING SERVICES false 29438 134616 -105178 MY EVENT CENTRAL 4715 N MEADOW RIDGE CIRCLE MCKINNEY TX 75070 EVENT MANAGEMENT false 18670 6046 12624 647269 495333 151936 CA CO CT FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI NURSING SCHOOL GALA 612793 315119 297674 0 0 64959 76383 52642 142804 ORNAMENT SALES 126498 65280 61218 0 0 0 0 0 43633 14 380200 100807 279393 5800 10982 50581 80693 21828 104622 1119491 481206 638285 5800 10982 115540 157076 74470 291059 654927 -16642 Schedule G, Part I, Line 2b(v) Fundraising Expenses Baylor did not enter into any arrangements in which payments were made exclusively for fundraising expenses. Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses EAB ROYALL & COMPANY - ADVANCEMENT SERVICES, INC.-THE CONTRACT BETWEEN BAYLOR UNIVERSITY AND EAB ROYALL & COMPANY - ADVANCEMENT SERVICES, INC. BREAKS DOWN THE INVOICED PAYMENTS BETWEEN PROGRAM COST $108,625.50, MEDIA COST $6,110.50, AND POSTAGE $19,880.;MY EVENT CENTRAL-MY EVENT CENTRAL INVOICED BAYLOR UNIVERSITY SEPARATELY FOR ITEMS USED DURING THE FUNDRAISING EVENT. THE TOTAL AMOUNT OF SUCH ITEMS INVOICED WAS $246.; true UNIVERSITY OF CALIFORNIA SAN DIEGO 9500 GILMAN DR LA JOLLA CA 920930009 956006144 STATE OF CALIFORNIA 20841 SUBCONTRACT - RESEARCH HOPE COLLEGE 141 E 12 ST HOLLAND MI 49423 381381271 501(C)(3) 106132 SUBCONTRACT - RESEARCH Johns Hopkins University 3400 N CHARLES STREET BALTIMORE MD 212182608 520595110 501(C)(3) 20695 SUBCONTRACT - RESEARCH UNIVERSITY OF PITTSBURGH 3100 CATHEDRAL OF LEARNING PITTSBURGH PA 15260 250965591 501(C)(3) 54417 SUBCONTRACT - RESEARCH UNIVERSITY OF SOUTH DAKOTA 414 E CLARK VERMILLION SD 57069 466000364 STATE OF S.D. 13056 SUBCONTRACT - RESEARCH TEXAS A&M UNIVERSITY 400 HARVEY MITCHELL PARKWAY S SUITE 300 COLLEGE STATION TX 778454375 746000531 STATE OF TEXAS 45387 SUBCONTRACT - RESEARCH SCOTT & WHITE MEMORIAL HOSPITAL 4236 LOWES DR TEMPLE TX 765023517 741166904 501(C)(3) 26968 SUBCONTRACT - RESEARCH UNIVERSITY OF NORTH CAROLINA CHARLOTTE 9201 UNIVERSITY CITY BLVD CHARLOTTE NC 28223 560791228 STATE OF N.C. 14404 SUBCONTRACT - RESEARCH UNIVERSITY OF MICHIGAN 1000 VICTORS WAY SUITE 1A ANN ARBOR MI 481082744 386006309 STATE OF MICHIGAN 299473 SUBCONTRACT - RESEARCH UNIVERSITY OF TEXAS AT AUSTIN OFFICE OF ACCOUNTING PO BOX 7159 AUSTIN TX 787137159 746000203 STATE OF TEXAS 10941 SUBCONTRACT - RESEARCH ALPHA CHI OMEGA ONE BEAR PL 85611 WACO TX 76798 521389567 501(C)(7) 6500 GRANT TO SUPPORT STUDENT ORGANIZATION ALPHA PHI ALPHA FRATERNITY INC ONE BEAR PL 85533 WACO TX 76798 747302997 501(C)(7) 20354 GRANT TO SUPPORT STUDENT ORGANIZATION AMERICAN MARKETING ASSOCIATION 130 E RANDOLPH NO 22 Fl CHICAGO IL 60601 362130315 501(C)(3) 6000 EVENT SPONSORSHIP ASIAN STUDENTS ASSOCIATION ONE BEAR PL 85633 WACO TX 76798 770652445 501(C)(3) 8000 GRANT PROVIDED TO SUPPORT STUDENT ORGANIZATION AUSTIN YOUNG CHAMBER OF COMMERCE 3300 N IH 35 AUSTIN TX 78722 270243010 501(C)(3) 8000 EVENT SPONSORSHIP BARTIMAEUS MINISTRIES INC 2325 WENDY LN WACO TX 76710 742977422 501(C)(3) 18136 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. BAYLOR SCOTT & WHITE HEALTH 2001 BRYAN ST N 2200 DALLAS TX 75201 463131350 501(C)(3) 5600 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. BAYLOR WOMEN IN BUSINESS ONE BEAR PL 98015 WACO TX 76798 741159753 501(C)(3) 15400 GRANT PROVIDED TO SUPPORT STUDENT ORGANIZATION. BRAZORIA COUNTY DREAM CENTER PO BOX 715 CLUTE TX 77531 273767071 501(C)(3) 12000 GRANT TO SUPPORT NON-PROFIT ORGANIZATION. CARITAS OF WACO 300 S 15TH ST WACO TX 76701 741711575 501(C)(3) 6000 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. CASA OF MCLENNAN COUNTY 1001 WASHINGTON AVE WACO TX 76701 455401776 501(C)(3) 15125 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. CHI OMEGA ONE BEAR PL 85613 WACO TX 76798 741930998 501(C)(7) 9900 GRANT TO SUPPORT STUDENT ORGANIZATION. DELTA DELTA DELTA 1919 S 16TH ST 14951 DALLAS PKWY 500 DALLAS TX 75254 741932983 501(C)(7) 6500 GRANT PROVIDED TO SUPPORT STUDENT ORGANIZATION ELIJAH RISING 5818 SOUTHWEST FREEWAY HOUSTON TX 77057 461885871 501(C)(3) 7000 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. FAMILY ABUSE CENTER PO BOX 20395 WACO TX 76702 742080943 501(C)(3) 15000 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. FUZZY FRIENDS RESCUE PO BOX 2028 WACO TX 76702 752699210 501(C)(3) 8500 GRANT PROVIDED TO SUPPORT NON-PROFIT ORGANIZATION. INSTITUTE FOR FAMILY STUDIES PO BOX 1502 CHARLOTTESVILLE VA 22902 270950140 501(C)(3) 35000 SPONSORSHIP COMMITMENT JIREH WORLD CHURCH AND OUTREACH 3505 PROCTER ST PORT ARTHUR TX 77642 450528127 501(C)(3) 17000 GRANT TO SUPPORT NON-PROFIT ORGANIZATION. KAPPA KAPPA GAMMA ONE BEAR PL 85617 WACO TX 76798 742059539 501(C)(7) 8750 GRANT PROVIDED TO SUPPORT STUDENT ORGANIZATION. MCLENNAN COUNTY PACK OF HOPE PO BOX 1545 WACO TX 76710 371638255 501(C)(3) 6000 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. MISSION WACO 1315 N 15TH ST WACO TX 76707 742605621 501(C)(3) 9525 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. PHI BETA SIGMA ONE BEAR PL 97520 WACO TX 76798 111709989 501(C)(7) 8500 GRANT PROVIDED TO SUPPORT STUDENT ORGANIZATION. PHI GAMMA DELTA ONE BEAR PL 85602 WACO TX 76798 510214193 501(C)(7) 8000 GRANT PROVIDED TO SUPPORT STUDENT ORGANIZATION. PI BETA PHI ONE BEAR PL 85618 WACO TX 76798 510229191 5001(C)(7) 9000 GRANT PROVIDED TO SUPPORT STUDENT ORGANIZATION PROSPER WACO 1516 AUSTIN AVE WACO TX 76701 465714986 501(C)(3) 20000 GRANT TO SUPPORT NON-PROFIT ORGANIZATION RELIGIOUS FREEDOM INSTITUTE 1050 30TH ST NW WASHINGTON DC 20007 810983298 501(C)(3) 118500 ANNUAL GRANT COMMITMENT SEVENTH & JAMES BAPTIST CHURCH 602 JAMES AVE WACO TX 76706 741157369 501(C)(3) 40000 GRANT PROVIDED TO ASSIST CHURCH SHE IS FREEDOM PO BOX 993 WACO TX 76703 472605115 501(C)(3) 5600 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. SIGMA CHI 1714 HINMAN AVE EVANSTON IL 60201 361773960 501(C)(7) 9300 GRANT PROVIDED TO SUPPORT STUDENT ORGANIZATION SOUTHEAST TEXAS FOOD BANK PO BOX 21012 BEAUMONT TX 77720 760338721 501(C)(3) 10000 GRANT PROVIDED TO SUPPORT NON-PROFIT ORGANIZATION. TALITHA KOUM INSTITUTE PO BOX 2202 WACO TX 76703 752849153 501(C)(3) 22500 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. TEXAS ACCESS TO JUSTICE FOUNDATION PO BOX 12886 AUSTIN TX 78711 742354575 501(C)(3) 5194 NON-PROFIT SPONSORSHIP TEXAS CHRISTIAN COMMUNITY DEVELOPMENT NETWORK 1315 N 15TH ST WACO TX 76707 462184001 501(C)(3) 10000 EVENT SPONSORSHIP THE COVE - HEART OF TEXAS INC PO BOX 1956 WACO TX 76703 474864862 501(C)(3) 9000 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. THE JORDAN ELIZABETH HARRIS FOUNDATION 2830 S HULEN ST 139 FORT WORTH TX 76109 465708450 501(C)(3) 8400 STUDENTS PARTICIPATED IN A UNIVERSITY PHILANTHROPY LAB COURSE WHICH TEACHES STUDENTS ABOUT PHILANTHROPY, NONPROFITS AND THE THIRD SECTOR. STUDENTS WERE REQUIRED TO RESEARCH AND DIRECT CONTRIBUTIONS TO 501(C)(3) NON-PROFITS. US ASSOCIATION FOR SMALL BUSINESS AND ENTREPRENEURSHIP 800 W MAIN ST WHITEWATER WI 53190 521287170 501(C)(3) 15000 EVENT SPONSORSHIP URBAN HARVEST INC 3302 CANAL ST STE 73 HOUSTON TX 77003 760501430 501(C)(3) 15000 GRANT TO SUPPORT NON-PROFIT ORGANIZATION WACO CHAMBER OF COMMERCE PO BOX 1220 WACO TX 76703 740967440 501(C)(3) 83654 ECONOMIC AND COMMERCIAL DEVELOPMENT; SPONSORSHIPS WEST HOUSTON ASSISTANCE MINISTRIES INC 10501 MEADOWGLEN HOUSTON TX 77042 760001309 501(C)(3) 12000 GRANT TO SUPPORT NON-PROFIT ORGANIZATION WORLD AFFAIRS COUNCIL OF GREATER DALLAS 325 N SAINT PAUL ST STE 4200 DALLAS TX 75201 750855628 501(C)(3) 7000 GRANTS TO SUPPORT NON-PROFIT ORGANIZATION Brazos Valley Public Broadcasting Foundation One Bear Place 97296 Waco TX 767987296 742674611 501(c)(3) 225376 71859 FMV Supplies Assist with programming and production costs. Vita Inclinata Technologies Inc 1705 Dock Street Apt 150 Tacoma WA 98402 833188536 51000 Award for business plan and speed pitch competition promoting entrepreneurship and small business competition. Feros Freight Innovations Inc 147 Easton Dr South Lyon MI 48178 825008414 30000 Award for business plan and speed pitch competition promoting entrepreneurship and small business competition. Contraire LLC 2122 E 31st Pl Tulsa OK 74105 832575740 11000 Award for business plan and speed pitch competition promoting entrepreneurship and small business competition. 42 15 SCHOLARSHIPS AND FELLOWSHIPS 16616 330398010 1982436 FMV Books, on-campus room and board, and other student expenses such as clothing, transportation, etc. RESEARCH GRANTS 60 363633 STUDENT AWARDS 2662 234480 208006 FMV Various items provided to recipients as awards. TRAVEL GRANTS 107 50206 Employee Compassion Grants 2 1300 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants and Other Assistance to Individuals in the United States: Scholarships and fellowships that are awarded to students are paid through the students' accounts, the Payroll Office, and/or Accounts Payable Office and are administered based upon merit and/or need. Baylor's Financial Aid Office reviews the students' cumulative grade point averages every year and awards/reviews academic scholarships and fellowships if the required grade point average level is satisfied. Scholarships for financial need are awarded annually based upon whether the need criterion/level is established or maintained per the completed Application for Federal Student Aid. The scholarship awards that are included in the cost of attendance are reviewed so as not to exceed the cost of a student to attend the University. Scholarships and/or fellowships are also awarded to cover student emergency situations. Students must complete an application describing the emergency situation. The University reviews each application to determine if such scholarships/fellowships will be awarded. Travel Grants - Travel grants are awarded to students to offset travel expenses used for educational purposes such as attending a conference, presenting a paper, etc. The awarding of travel grants is based upon an application process and meeting a set of criteria that establish the benefits to the students' educational endeavors. Research Grants - The Office of the Vice Provost for Research (OVPR) publishes guidelines for each of the internal grant programs that provide the general conditions of the award, as well as guidance on the expenses that may be charged to the award. Each grant is set up as a separate project in the University's financial system based on the award amount and budget categories approved by the OVPR and administered through the Office of Sponsored Programs. The financial system provides real time access to a Budget Summary Report for the project that provides a comparison of budgeted expenditures to cumulative actual expenditures by expenditure category. This report can be accessed by the Project Manager and others with administrative and financial oversight responsibilities. Expenditure transactions under internal grant programs are subject to internal controls for approval and processing similar to other University expenditure transactions. The system does not allow expenditures to be processed in excess of or outside of the approved budget categories. Student Awards - These awards are provided to students for winning educational competitions. The purpose of the competitions is to further the education of students. Grants and Other Assistance to Governments and Organizations in the United States: The University enters into a contract with the grant recipient that describes the recipient's responsibilities for the use of the grant funds. Under the terms of the contract, recipients are required to submit quarterly and final written progress reports to the principal investigator ("PI") or project director for the grant, and funds are paid to the recipient on a cost reimbursable basis. When the grant recipient submits an invoice for reimbursement, the PI reviews the invoice to ensure the expenditures are consistent with the established budget and with the work completed to date, prior to approving the amount for payment. Grant recipients subject to the U.S. Office of Management and Budget Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations are also required to provide certification of their compliance with the financial audit requirements of those guidelines prior to receiving funds. Thereafter, the University requires an annual certification of continuing compliance and a copy of their most recent audit report. If any of the above processes indicate an area of concern, site visits may be conducted by the University to review the programmatic and/or financial records. Charitable organizations that receive contributions from the University are carefully selected and must be approved through the Chief of Staff to the President & Vice President for Board Relations. Student organizations that are provided University grants must complete an application describing the need for the grant. University contributions must support the University's interest and be consistent with the University's core values. X X X X X X false true X X X X X X true true false false false false false true true true Gaynor Yancey Regent 148788 0 0 0 0 0 16359 0 8359 0 173506 0 0 0 Andrea Dixon Regent 258912 0 0 0 0 0 28117 0 8156 0 295185 0 0 0 Kevin Jackson Vice President for Student Life 245608 0 0 0 668 0 27596 0 22897 0 296769 0 0 0 Linda Livingstone President 767513 0 100000 0 224606 0 114700 0 116696 0 1323515 0 0 0 Roy Brian Webb Vice President & Chief Investment Officer 339090 0 462825 0 18792 0 29700 0 18035 0 868442 0 0 0 Gary Carini Acting Vice Provost 438145 0 0 0 17973 0 29700 0 23322 0 509140 0 0 0 Chris Holmes General Counsel & Chief Legal Officer and Corporate Secretary 358520 0 0 0 295 0 29700 0 76232 0 464747 0 0 0 Jason Cook Vice President for Marketing & Communications and Chief Marketing Officer 336280 0 0 0 17835 0 29700 0 22223 0 406038 0 0 0 Darin Davis Vice President for University Mission 192641 0 0 0 234 0 21946 0 23492 0 238313 0 0 0 Robyn Driskell Chief of Staff to the President and Vice President for Board Relations 248768 0 0 0 282 0 26867 0 271 0 276188 0 0 0 Cheryl Gochis Vice President for Human Resources and Chief Human Resources Officer 264103 0 0 0 234 0 29023 0 13943 0 307303 0 0 0 Mack Rhoades IV Vice President and Director of Athletics 1023150 0 300000 0 179284 0 29700 0 22763 0 1554897 0 0 0 Dave Rosselli Vice President for University Development 410714 0 0 0 18206 0 29700 0 20943 0 479563 0 0 0 Susan Anz Vice President for Financial Operations and Assistant Secretary 247418 0 0 0 282 0 28143 0 76115 0 351958 0 0 0 Gary Mortenson Acting Vice Provost 237008 0 0 0 462 0 26427 0 20607 0 284504 0 0 0 Kristy Orr Board Professional 178732 0 0 0 13076 0 5006 0 8947 0 205761 0 0 0 Dave Clendennen Asst Vice President for Financial Systems & Asst Treasurer (as of 07/1/18) 156158 0 0 0 1200 0 17866 0 18327 0 193551 0 0 0 Brett Dalton Chief Business Officer as of 7/1/2018 213354 0 40000 0 29882 0 28620 0 6101 0 317957 0 0 0 Lee Nordt Dean of Arts & Sciences 278081 0 0 0 132 0 29700 0 18563 0 326476 0 0 0 Kim Mulkey Head Women's Basketball Coach 2115436 0 276000 0 153106 0 29700 0 14717 0 2588959 0 0 0 Phillip Snow Defensive Coordinator Football 975573 0 5000 0 39109 0 29700 0 17410 0 1066792 0 0 0 Matthew Rhule Head Football Coach 3054937 0 140000 0 427554 0 29700 0 21057 0 3673248 0 0 0 Scott Drew Head Men's Basketball Coach 3061086 0 101000 0 137791 0 29700 0 21057 0 3350634 0 0 0 Jeffrey Nixon Co-Offensive Coordinator Football 589437 0 5000 0 10651 0 29700 0 23707 0 658495 0 0 0 Muadianvita Kazadi Former Associate Athletics Director for Athletic Performance 0 0 0 0 750000 0 0 0 0 0 750000 0 0 0 Todd Still Interim Executive Vice President and Provost - Former Officer 204797 0 0 0 139 0 44731 0 99350 0 349017 0 0 0 KAREN E KEMP INTERIM VICE PRESIDENT FOR MARKETING AND COMMUNICATIONS - Former Officer 156831 0 0 0 0 0 17605 0 16463 0 190899 0 0 0 DAVID GARLAND INTERIM PRESIDENT - Former Officer 134279 0 0 0 208 0 66014 0 52408 0 252909 0 0 0 Tommye Lou Davis Vice President for Constituent Engagement - Former Officer 220141 0 0 0 618 0 25128 0 22752 0 268639 0 0 0 Reagan Ramsower Senior Vice President & Chief Operating Officer - Former Officer 469377 0 0 0 18654 0 29700 0 22104 0 539835 0 0 0 Juan Alejandro Jr Vice President of Governance & Risk - Former Officer 121383 0 0 0 297 0 13329 0 5446 0 140455 0 0 0 Michael McLendon Interim Provost - Former Officer 281236 0 0 0 59 0 29700 0 17615 0 328610 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel Three officers traveled via charter flights to engage in various business activities such as donor cultivation activities, media events and dinners. Charter flights were used by three highly compensated employees to engage in various business activities such as student athletic recruiting, attend media events and dinners. Additionally, five highly compensated employees traveled on charter flights with their respective athletic teams to attend athletic events. One officer traveled on a charter flights provided for Athletic Department team travel to engage in donor development efforts and event oversight on behalf of the University. First-class trips are disallowed by University policy unless approved as an exception to policy. First-class travel was approved as an exception to policy for the following travel activities - one highly compensated employee traveled first class to attend Big 12 meetings and a dinner and to meet with the coaching staff at another university. Schedule J, Part I, Line 1a Travel for companions Occasionally, family members or guests of listed persons were provided travel. The University policy and practice is to review travel activities that occur throughout the year and report the value of such travel as taxable compensation to listed persons if no bona fide business purpose existed or the fifty percent seating capacity rule is inapplicable for the companion travel. Four highly compensated employees and four officers were provided family or guest travel. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments Men's and Women's head basketball coaches, head football coach and Vice President & Director of Athletics had personal travel stipends grossed-up to provide contractual amounts owed by the University. Vice President & Director of Athletics received gross-up payments covering the additional taxes owed on supplemental payments for child's tuition costs. Head Football Coach was provided a suite and the value of the suite was grossed-up to cover the taxes owed for personal usage. All above described payments were reported as taxable income, including the tax on the gross-up payments. Additionally, the University may occasionally gross-up other payments, but all such payments are included in the taxable income of the applicable employee. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Former Interim President and Former Interim Executive Vice President & Provost received a minister's housing allowance which was associated with the provision of ministerial services related to duties and thus appropriately not reported as taxable. Baylor, in some instances, provides temporary housing to employees during their transition to beginning work at the University. This temporary housing is reported as taxable income. Baylor provided President with a house located on campus as a condition of employment and for the convenience of the University. The provision of the house was not included as taxable compensation. Schedule J, Part I, Line 1a Health or social club dues or initiation fees Three officers, one former officer and four highly compensated employees were provided country or social club memberships in one or more local clubs. All club memberships were reported as taxable compensation. Schedule J, Part I, Line 1a Personal services Baylor provided housekeeping services for the University house where the President resides. The portion of the housekeeping expenses used for personal purposes was included as taxable income. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses The University has a written policy for the following benefits: first-class travel and charter travel, and travel for companions. The Baylor aircraft policy is only applicable to Baylor-provided charter travel. Other charter travel used by the Athletic Department for team travel is based upon the need of the sport. Club memberships are reported as taxable income. Tax indemnification and gross-up payments are included in contractual arrangements and/or require Board of Regents approval. The President's housing was provided as a condition of employment per the terms of contract, and the house was provided for the convenience of the University. Housekeeping services are handled as noted above. Schedule J, Part I, Line 4a Severance or change-of-control payment Associate Athletics Director for Athletic Performance received gross severance pay amount of $1,500,000 with $750,000 paid in calendar year 2017 and the remaining amount paid by March 15, 2018. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Baylor University President participated in a nonqualified deferred compensation arrangement under Internal Revenue Code section 457(f) and received an accrued benefit of $85,000 during 2018. An additional amount shall be accrued next year. The accrued deferred compensation amounts shall vest and be payable on the third anniversary of the date such funds were credited to the plan, or if earlier, upon termination without cause, death or disability. President will not have right to the funds if she voluntarily resigns or is terminated for cause. Baylor University Vice President for Advancement participated in a nonqualified deferred compensation arrangement ("deferred plan") under Internal Revenue Code section 457(f) during 2018. If a target fundraising goal is met for a corresponding fiscal year, then a set percentage of annual base salary is contributed to the deferred plan. Fiscal year contributions are to be credited to the Vice President for Advancement's account over the next four fiscal years. These contributions will vest following the last fiscal year as long as Vice President for Advancement remains continuously employed in this position through this vesting date unless upon termination without cause, death or disability. No contribution was accrued during 2018. The Vice President & Director of Athletics is a participant in a split-dollar insurance plan. The University makes premium loan payments on the policies over the next five years. The first premium loan in the amount of $240,000 was paid in calendar year 2018. The Vice President & Director of Athletics is the owner of the policies utilized in the arrangement, and the University shall receive repayment of all premium loans, including interest, in accordance with the plan documents. Schedule J, Part I, Line 7 Non-fixed payments Vice President & Chief Investment Officer received a bonus calculated using a portion of base pay and applying a percentage based upon qualitative assessment of performance plus a percentage per the bench-marked performance of Baylor's pooled investment, the Baylor University Fund. Highly compensated coaches may receive championship rings and/or gift cards, which are reported as taxable income. A Clifton Higher Education Finance Corporation 800349380 187154AV1 2011-04-14 110202345 Refunding/refinancing of 2008B and commercial paper - 12/10/2008. false false false B Waco Education Finance Corporation 020603383 929833AW1 2012-02-22 129496800 New construction and real estate. false false false C WACO EDUCATION FINANCE CORPORATION 020603383 000000000 2017-05-30 59750000 REFUNDING OF PRIOR ISSUE DATED 04/08/2008. false false false A 26875000 0 110202352 0 0 0 1183277 0 0 0 109019075 0 true false true true B 0 0 129621446 0 6025765 0 1070499 0 0 122525182 0 0 2014 false false true true C 5690000 0 59750000 0 0 0 0 0 0 0 59750000 0 true false true true A false true true true true true 0.0 0.0 0.0 false false true B false false true true false 0.0 0.0 0.0 false false true C false true true true true true 0.0 0.0 0.0 false false true A false false false true false false false false true B false false false true false false false false true C false false true false true true BARCLAYS BANK LLP 22.5 false false false false true A true B true C true Schedule K, Part II, Line 13 Columns A & C Columns A & C are left blank due to Baylor's understanding to report new money projects for year of substantial completion, not amounts used in refunding or refinancing. Schedule K, Part II, Line 11 Column A $35,000,000 of the Series 2011 proceeds were used to refinance a portion of commercial paper loan, which originally financed multiple capital projects for the University. The remaining amount was used to refund Series 2008B issue. Schedule K, Part V Part V Baylor has procedures that it follows for tax-exempt bonds to ensure compliance with applicable Federal regulations and to identify any potential violations of Federal tax requirements. Baylor's procedures have been in place since the issuance of the bonds and are periodically reviewed and updated. Schedule K, Part II, Line 11 Column C The amount was used to refund SERIES 2008A ISSUE. Schedule K, Part II, Line 3 Column A & B The total proceeds exceed the issue price due to investment earnings Schedule K, Part IV, Line 2b Column C All proceeds of the issue were spent in one day. Schedule K, Part IV, Line 2c COLUMN A Issuer name: Clifton Higher Education Finance Corporation The calculation for computing no rebate due was performed on 09/30/2011 Schedule K, Part IV, Line 2c COLUMN B Issuer name: Waco Education Finance Corporation The calculation for computing no rebate due was performed on 05/31/2016 Mack Rhoades IV Current Officer To purchase cash value of life insurance policy to supplement retirement income X 240000 244784 false true true 244784 NOT REQUIRED NOT REQUIRED 244291 Academic SCHOLARSHIPS Educational support NOT REQUIRED NOT REQUIRED 38142 Ministry Guidance scholarships Educational Support NOT REQUIRED NOT REQUIRED 35607 Graduate Assistantships Educational Support NOT REQUIRED NOT REQUIRED 29620 NEED-BASED SCHOLARSHIPs Educational Support NOT REQUIRED NOT REQUIRED 800 ATHLETIC SCHOLARSHIPS Educational Support Richard Gochis Spouse OF OFFICER Cheryl Gochis 207092 EMPLOYMENT false Steve Cates Brother-in-law of Officer Cheryl Gochis 107261 EMPLOYMENT false Hank Sanderson Son of REGENT Dusty Sanderson 55541 EMPLOYMENT false The Clifton Robinson Intervivos Irrevocable asset Trust dba WASHINGTON PART NERS LTD Entity more than 35% owned by REGENT C. CLIFTON ROBINSON 680358 Rental of Property and Renovations to Building false LAUREN SANDERSON DAUGHTER-IN-LAW OF REGENT DUSTY SANDERSON 47087 EMPLOYMENT false Will Driskell Spouse of Officer Robyn Driskell 136495 Employment false BENJAMIN STEVENS SON OF REGENT KIM STEVENS 88234 Employment false JONATHAN HARRISON SON-IN-LAW OF REGENT GORDON WILKERSON 114144 EMPLOYMENT false Angela Alejandro DuShane Daughter of Former Officer Juan Alejandro 27270 Employment false Brenda Davis Spouse of office Darin Davis 21150 Employment false Schedule L, Part IV All business transactions involving interested persons were entered into on an arm's length basis with the interested party having no involvement in or influence over the transaction. X 9 150255 Opinions of experts X 1 51325 Market value X 98 4306348 Other - Average of high and low market X 2 104963 Selling cost X 2 2935558 Opinions of experts X 1 730 Other - Invoices/receipts X 1 1 Other - None X 1 1 Other - None X Equipment 2 2 Other - None X Horses 9 528600 Opinions of experts X Organ 1 1 Other - None X Football Tickets 2 800 Cost X Mineral Rights 1 1 Other - None X Decorations/Balloons 1 1 Other - None X Jewelry 2 7000 Cost X Stage Props 1 1 Other - None X Market Research Data 1 1 Other - None X Trailer 1 28500 Market value 14 false true true Schedule M, Part I, Line 1 Column (B) Number of Contributions or Items Contributed Baylor reported the receipt of these noncash contributions based on the number of contributions which at times also equals the number of items received. Schedule M, Part I, Line 33 Explanation of Revenues Not Reported Some items included in Schedule M were valued at $1.00. The donor did not provide the University with an appraisal and the University did not have other knowledge of the valuation of these items. For this reason, the University did not show revenue for these donations other than $1.00 which represents receipt of the items. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions For stock gifts, third party brokers are used to trade the stock and brokers have a standing order to sell stock immediately upon receipt. Such arrangements are based on varying cents-per-share. The majority of trades are executed by a "market order." Form 990, Part I, Line 8 CONTRIBUTIONS AND GRANTS CONTRIBUTIONS AND GRANTS REPORTED IN THE UNIVERSITY'S AUDITED FINANCIAL STATEMENTS AND FORM 990 APPROPRIATELY EXCLUDE INTENTS TO GIVE (PLEDGES) AND REVOCABLE DEFERRED GIVING COMMITMENTS. Form 990, Part III, Line 4d Description of other program services (Expenses $ 64,548,655 including grants of $ 1,755,044)(Revenue $ 143,827,888) OTHER EXPENSES CONTAINED HEREIN ARE COMPRISED OF THE FOLLOWING: RESEARCH, PUBLIC SERVICES, AND AUXILIARY ENTERPRISES. BAYLOR ENGAGES IN RESEARCH WORK SPONSORED BY NUMEROUS FEDERAL, STATE, AND LOCAL AGENCIES AND PRIVATE ENTITIES. ADDITIONALLY, BAYLOR PROVIDES NON-INSTRUCTIONAL SERVICES THAT BENEFIT INDIVIDUALS AND GROUPS EXTERNAL TO BAYLOR. AUXILIARY ENTERPRISES ARE COMPRISED GENERALLY OF THE FOLLOWING ITEMS: RESIDENCE HALLS, DINING SERVICES, BOOKSTORE, RENTAL PROPERTIES AND VENDING SERVICES. Form 990, Part V, Line 1a Number Reported in Box 3 of Form 1096 Included in the number of forms reported in box 3 of Form 1096 are 21,773 1098-T Forms, 590 1098-E Forms, 1,582 1099-MISC Forms, 2 1099-K Forms, 0 1099-R Forms, and 1 1099-S Form. Form 990, Part VI, Line 12a PART VI, LINES 12-15 BAYLOR UNIVERSITY'S POLICIES DETAILED IN LINES 12-15 DO NOT DIRECTLY APPLY TO ITS DISREGARDED ENTITIES. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee consisted of the Chair, Vice Chairs, the chairs from among the Board's standing committees, the Emeriti Chair(subject to the requirement contained in Board Policy) and if still serving as a member of the Board, the immediate past Chair of the Board. The President also served as a non-voting member of the Executive Committee. The Board Chair also served as the Chair of the Executive Committee. This Committee had full authority of the Board to act on corporate issues between meetings with the exception of the following matters, which matters are specifically reserved for the Board: (1) any action regarding Baylor's mission, vision or strategic plans; (2) amendment of the certificate of formation, bylaws or board guidelines; (3) conferral of degrees; (4) selection, evaluation, or termination of the President; (5) termination of a Vice President or member of the President's Executive Council; (6) election of Baylor University Regents and Board officers; (7) removal of a Regent; (8) election of Regents to affiliated organizations; (9) any action increasing or decreasing the University's annual budget; (10) any action using Baylor credit; (11) determination of reasonableness of salaries, other compensation and benefits of disqualified or highly compensated persons; (12) any matter in which any voting or ex officio member of the Executive Committee asks to be considered by the Board; (13) capital projects and real property transactions. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Alicia Monroe and Mark McCollum - Business relationship, Alicia Monroe and Larry Heard - Business relationship, Alicia Monroe and Dr. Linda Livingstone - Business relationship, Alicia Monroe and Todd Reppert - Business relationship Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Baptist General Convention of Texas, a nonprofit Texas corporation, has the authority to elect up to 25% of the members of Baylor University's Board of Regents. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Baylor University's Board of Regents may be required to obtain approval from the Baptist General Convention of Texas regarding certain changes to its governing documents which address board composition. Form 990, Part VI, Line 11b Review of form 990 by governing body The return was reviewed by the University's outside tax accountants. Additionally, a copy of the Form 990 was distributed to all Regents and a review of the Form 990 was performed by the Regent Audit Committee. Senior administration including the President, Chief Business Officer, Vice President of Finance/ Assistant Secretary, General Counsel & Chief Legal Officer and Corporate Secretary, Chief of Staff to the President and Vice President for Board Relations, and Director of Internal Audit & Management Analysis participated in the review and discussion regarding the Form 990 and attached schedules with the Regent Audit Committee. All Board members were invited to participate in the Audit Committee meeting. A final copy of the return was provided to all Regents prior to the filing of the Form 990. Form 990, Part VI, Line 12c Conflict of interest policy Baylor University maintains three separate conflict of interest policies applicable to the following groups: (1) Regents; (2) officers, administrative employees and other employees; and (3) faculty. Each group is required to complete an annual conflict of interest disclosure form. Regents: The Director of Internal Audit & Management Analysis reviews all completed Regent conflict disclosure forms and consults with the President, Chief Business Officer, General Counsel & Chief Legal Officer, and other University administrators, if necessary. A final report is prepared for review by the Regent Audit Committee. A Regent is not allowed to be involved in discussions, nor vote on related matters, should a conflict of interest exist. Conflicts of interest of a severe nature involving a Regent are addressed via the appropriate Baylor University Board of Regents Bylaws with the action(s) being determined by the Board that could include removal of that Regent as a member of the Board of Regents. Officers, administrative employees and other employees: The Director of Internal Audit & Management Analysis reviews all completed conflict disclosure forms and consults with the President, General Counsel & Chief Legal Officer, Chief Business Officer, Vice President for Human Resources & Chief Human Resources Officer, and other University administrators, if necessary. A final report of all potential conflicts which includes the Director of Internal Audit & Management Analysis' opinion as to whether a conflict of interest exists is provided to the President and Chief Business Officer. Should the Director of Internal Audit & Management Analysis and Senior Chief Business Officer differ in opinion as to whether a conflict of interest exists, then a final decision is made by the President. However, for potential conflicts reported by the President and her direct reports, the Regent Audit Committee will review those matters and make the final decision. A final report of all potential conflicts which includes the Director of Internal Audit & Management Analysis' opinion as to whether a conflict exists is provided to the Regent Audit Committee. Officers, administrative employees and other employees are restricted from participating in the decision-making process for those transactions that involve the acquisition of goods or services should a conflict of interest exist. Conflicts of interest of a severe nature include application of the Baylor University Staff Disciplinary Policy, which provides for different levels of disciplinary actions, including employee termination. Faculty: The Director of Internal Audit & Management Analysis and the Interim Provost/Acting Vice Provost review all completed conflict disclosure forms and consult with the President, General Counsel & Chief Legal Officer, Vice President for Human Resources & Chief Human Resources Officer, and other University administrators, if necessary. Should the Director of Internal Audit & Management Analysis and the Interim Provost/Acting Vice Provost differ in opinion as to whether a conflict of interest exists, then a final decision is made by the President. A final report of all potential conflicts which includes the Director of Internal Audit & Management Analysis' opinion as to whether a conflict exists is provided to the Regent Audit Committee. Faculty are restricted from participating in the decision-making process for those transactions that involve the acquisition of goods or services should a conflict of interest exist. Conflicts of interest of a severe nature include application of Baylor University Personnel Policy which provides for consequences including termination of the faculty member. Form 990, Part VI, Line 15a Process to establish compensation of top management official Baylor's procedures and practices in support of the Board of Regents Guidelines for Board Operations ensure that compensation arrangements for the President must be approved by the Board in order to go into effect. A Regent subcommittee conducts the President assessment process and obtains and reviews appropriate comparable compensation data annually and as needed in order to review and approve compensation arrangements. The comparability data comes from a variety of sources which includes qualified, independent outside compensation consultants selected by the Board of Regents, surveys conducted by outside consultants that includes salaries and/or benefits data, Form 990 data from other institutions, College and University Professional Association for Human Resources surveys, and Western Management Group Surveys. The Regent subcommittee reviews the reasonableness of compensation arrangements against the comparability data as well as the performance of the President and documents the basis of their determinations and actions concurrent with making the determination. The documentation includes the terms of the transaction, the date of approval, the names of the Regent subcommittee members present during the review and vote on the transaction, the comparability data relied upon and the basis for the determination. The Regent subcommittee subsequently presents its recommendations to the full Regent Board for approval, which is concurrently documented as well. This process was performed in 2018-2019. Form 990, Part VI, Line 15b Process to establish compensation of other employees Baylor's procedures and practices ensure that compensation arrangements for other officers and key employees deemed to be disqualified persons and/or highly compensated must be approved by the Board of Regents in order to go into effect. A Regent subcommittee obtains and reviews appropriate comparable compensation data annually, and as needed, in order to review and approve compensation arrangements for other officers and key employees deemed to be disqualified persons and/or highly compensated. This includes the review and approval of the President's salary recommendations for Executive Council members. The comparability data comes from a variety of sources which includes qualified, independent outside compensation consultants selected by the Board of Regents, surveys conducted by outside consultants that includes salaries and/or benefits data, Form 990 data from other institutions, College and University Professional Association for Human Resources surveys, Western Management Group Surveys, Winthrop AD surveys, and athletics association surveys. The Regent subcommittee reviews the reasonableness of compensation arrangements against the comparability data and documents the basis of their determinations and actions concurrent with making the determination. The documentation includes the terms of the transaction, the date of approval, the names of the Regent subcommittee members present during the review and vote on the transaction, the comparability data relied upon and basis for the determination. The Regent subcommittee subsequently presents its recommendations to the full Regent Board for approval, which is concurrently documented as well. This occurs annually and as needed. All officers and key employees that are included in Part VII, Section A, were reviewed under this process in 2018-2019. Form 990, Part VI, Line 19 Required documents available to the public Baylor's certificate of formation, bylaws, guidelines for board operations, statement of commitment and responsibilities, conflict of interest policies, and financial statements are posted on Baylor's website. Form 990, Part VII, Section A, Line 1a, Column (E) Compensation from Related Organizations Baylor transmits an annual questionnaire with pertinent instructions and definitions to each of its current and former regents, officers, key employees, and highest compensated employees listed on Part VII, Section A, inquiring into amounts of any reportable compensation or other compensation received by these individuals from a related organization. The questionnaire includes the name, title, date, and signature of each person reporting the information to Baylor. No amounts were reported for the fiscal year ending 5/31/19. Form 990, Part VII, Section A, Line 1a, Column (B) Average Hours Per Week The average hours reported per week for Regents Gaynor Yancey, Andrea Dixon, William "Bill" S. Simon and Michael McFarland include average hours in their roles as board members and employees of the University. Five former officers have average hours reported because these individuals were employed during all of the calendar year that fell within the current tax year but not in the role as officers. One highly compensated employee and two former officers have 0 hours reported because no services were performed during the calendar year falling within the current tax year. Form 990, Part VII, Section A, Line 1a, Column (D) Reportable compensation from the organization Reportable compensation for Regents Gaynor Yancey, Andrea Dixon, William "Bill" S. Simon and Michael McFarland include compensation in their roles as employees and regents of the University. Reportable compensation for Regents Dennis Ray Wiles and Drayton McLane include compensation as regents and in roles other than Regents. Officer Nancy Brickhouse has $0 reportable compensation since she did not become an officer until the end of the tax year and was not employed during calendar year 2018. Form 990, Part VII, Section A Former Officer Compensation Reportable compensation for some former officers includes wages paid pursuant to contractual arrangements with the University subsequent to the end of their roles as officers. Form 990, Part VIII, Line 1h Total Contributions, Gifts Grants and Other Similar Amounts Contributions and grants reported in the University's audited financial statements and Form 990 appropriately exclude intents to give (pledges) and revocable deferred giving commitments. Form 990, Part VIII, Line 1h TOTAL CONTRIBUTIONS, GIFTS, GRANTS AND OTHER SIMILAR AMOUNTS CONTRIBUTIONS AND GRANTS REPORTED IN THE UNIVERSITY'S AUDITED FINANCIAL STATEMENTS AND FORM 990 APPROPRIATELY EXCLUDE INTENTS TO GIVE (PLEDGES) AND REVOCABLE DEFERRED GIVING COMMITMENTS. Form 990, Part VIII, Line 2f Other Program Service Revenue Auxillary - Total Revenue: 11745512, Related or Exempt Function Revenue: 10880754, Unrelated Business Revenue: 599204, Revenue Excluded from Tax Under Sections 512, 513, or 514: 265554; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Gain on Interest Rate Swap - -1760928; Present Value Adjustment to Annuities Payable - -199462; Facilities & Admin Cost Allocation Adjustment - 2698974; Fundraising Expense Adjustment - 1859; Ticket Elimination - 1484167; Miscellaneous Reclass - 439956; Scholarships Related to Auxiliaries Reclassed to Auxiliary Enterprises - 1450714; Reclass of Permanent Endowment Income Distributions for External Reporting - 2751627; Schedule J, Part I, Line 8 Payments on contract that is subject to the initial contract exception Fixed payments associated with the contracts entered into with the President, Vice President and Provost, Chief Business Officer, and Vice President for Marketing & Communications & Chief Marketing Officer are subject to the initial contract exception. These officers were not disqualified persons immediately prior to entering into the initial contract. Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - KIM MULKEY, COMPENSATION FROM UNRELATED ORGANIZATION - 25000.000000, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - CASH COMPENSATION Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - PHILLIP SNOW, COMPENSATION FROM UNRELATED ORGANIZATION - 620.000000, NAME OF UNRELATED ORGANIZATION - LONE STAR CLINIC, TYPE OF COMPENSATION - FOOTBALL COACHES CLINIC APPEARANCE MARY ANN KOKERNOT LAWRENCE LACY TRUST COMM BANK AND TRUST PO BOX 2303 WACO TX 76703 GRANTOR TRUST IN SUPPORT OF BAYLOR TX 0 525634 BAYLOR UNIVERSITY BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-FM One Bear Place 97296 WACO TX 767987296 742674611 PROVIDE AND PROMOTE QUALITY EDUCATIONAL PROGRAMMING TX 501(c)(3) 7 BAYLOR UNIVERSITY true FB KIRCHNER SCHOLARSHIP FUND #6886 FROST NATIONAL BANK PO BOX 2950 SAN ANTONIO TX 78299 742646348 PROVISION OF SCHOLARSHIPS TX 501(c)(3) Type III-O BAYLOR UNIVERSITY true BRYAN NICHOLS SCHOLARSHIP TRUST 332 118 S HOUSTON AVENUE CAMERON TX 765203932 746438292 PROVISION OF SCHOLARSHIPS TX 501(c)(3) PF BAYLOR UNIVERSITY true HAROLD E RILEY FOUNDATION PO BOX 149151 AUSTIN TX 787149151 300181669 SUPPORT OF BAYLOR AND SW THEOLOGICAL SEMINARY TX 501(c)(3) Type I NA false FLEMING CHURCH LOAN TRUST 1601 ELM STREET SUITE 1700 DALLAS TX 752017241 756035987 TRUST SUPPORTING BAYLOR UNIVERSITY, AS WELL AS OTHER ORGANIZATIONS TX 501(c)(3) Type II NA false KOKERNOT TRUST 1601 ELM STREET SUITE 1700 DALLAS TX 752017241 756040747 TRUST WHICH PAYS INCOME IN SUPPORT OF BAYLOR UNIVERSITY AND OTHER UNIVERSITIES TX 501(c)(3) Type II BAYLOR UNIVERSITY true BIG TWELVE CONFERENCE INC 400 E JOHN CARPENTER FREEWAY IRVING TX 75062 752604555 ORGANIZE, PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETICS AMONG ITS MEMBER INSTITUTIONS DE 501(c)(3) Type I NA false THE MARRS MCLEAN TRUST #487601 PO BOX 2950 SAN ANTONIO TX 78299 746342783 TRUST SUPPORTS BAYLOR UNIVERSITY AND OTHER COLLEGES TX 501(c)(3) Type III-O NA false CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK ONE BEAR PLACE 97043 WACO TX 767987043 273848177 HOLDING COMPANY TX 501(c)(2) BAYLOR UNIVERSITY true CHARITABLE REMAINDER TRUSTS (49) CHARITABLE TRUST - SUPPORT TX NA Trust true CHARITABLE LEAD TRUSTS (2) CHARITABLE TRUST - SUPPORT TX NA Trust true POOLED INCOME FUND (1) CHARITABLE TRUST - SUPPORT TX NA Trust true CHARITABLE LEAD TRUST (1) CHARITABLE TRUST - SUPPORT FL NA Trust true CHARITABLE REMAINDER TRUSTS (1) CHARITABLE TRUST - SUPPORT LA NA Trust true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT KY NA Trust true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT AR NA Trust true Grantor Trust Grantor Trust - Support TX NA Trust true true true false false false false false false false false true true true true true false false false true BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-fm B 225376 CASH CONTRIBUTIONS BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-FM L 259121 COST BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-FM M 149415 COST BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-FM N 82396 ESTIMATED FAIR MARKET VALUE FB KIRCHNER SCHOLARSHIP FUND #6886 A 16806 CASH KOKERNOT TRUST A 263699 CASH CHARITABLE LEAD TRUST (3) A 253112 CASH Grantor Trust S 42194 Cash