ABILENE CHRISTIAN UNIVERSITY: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: ABILENE CHRISTIAN UNIVERSITY (EIN 75-0851900)
Tax period: 2015-06-01 to 2016-05-31
Filed: 2017-03-20
IRS object ID: 201710799349300201
Schema version: 2015v3.0
Source: Download XML · Original 990 at ProPublica

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

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule K
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-03-20T05:11:28-07:00	ReturnTs
Tax Period End	2016-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Davis Kinard & Co PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 Pine St Ste 600	AddressLine1Txt
City	Abilene	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	79601	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	750851900	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Abilene Christian University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ABIL	BusinessNameControlTxt
Phone	3256742000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ACU Box 29120	AddressLine1Txt
City	Abilene	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	79699	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Steven Holley	PersonNm
Person Title	CFO	PersonTitleTxt
Signature	2017-03-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Joe Melson CPA	PreparerPersonNm
PTIN	P00158111	PTIN
Phone	3256724000	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$238,548,009	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.acu.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1906	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	ACU is a national leader in Christian higher education, and the mission is to educate students for Christian service and leadership throughout the world. ACU is a vibrant, innovative, Christ-centered community that engages students in authentic spiritual and intellectual growth, equipping them to make a real difference in the world.	ActivityOrMissionDesc
Voting Members Governing Body	32	VotingMembersGoverningBodyCnt
Voting Members Independent	31	VotingMembersIndependentCnt
Total Employee	2765	TotalEmployeeCnt
Total Gross UBI	$193,163	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$49,326	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$30,002,453	PYContributionsGrantsAmt
CY Contributions Grants	$30,058,512	CYContributionsGrantsAmt
PY Program Service Revenue	$130,601,303	PYProgramServiceRevenueAmt
CY Program Service Revenue	$142,642,935	CYProgramServiceRevenueAmt
PY Investment Income	$29,576,036	PYInvestmentIncomeAmt
CY Investment Income	$22,220,242	CYInvestmentIncomeAmt
PY Other Revenue	$8,770,648	PYOtherRevenueAmt
CY Other Revenue	$6,309,152	CYOtherRevenueAmt
PY Total Revenue	$198,950,440	PYTotalRevenueAmt
CY Total Revenue	$201,230,841	CYTotalRevenueAmt
PY Grants And Similar Paid	$51,903,787	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$57,517,149	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$65,909,316	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$67,922,156	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$347,879	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$333,028	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$4,923,285	CYTotalFundraisingExpenseAmt
PY Other Expenses	$51,733,332	PYOtherExpensesAmt
CY Other Expenses	$57,559,775	CYOtherExpensesAmt
PY Total Expenses	$169,894,314	PYTotalExpensesAmt
CY Total Expenses	$183,332,108	CYTotalExpensesAmt
PY Revenues Less Expenses	$29,056,126	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$17,898,733	CYRevenuesLessExpensesAmt
Total Assets BOY	$608,829,340	TotalAssetsBOYAmt
Total Assets EOY	$597,522,290	TotalAssetsEOYAmt
Total Liabilities BOY	$124,402,333	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$135,800,568	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$484,427,007	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$461,721,722	NetAssetsOrFundBalancesEOYAmt
Mission	ACU is a national leader in Christian higher education, and the mission is to educate students for Christian service and leadership throughout the world. ACU is a vibrant, innovative, Christ-centered community that engages students in authentic spiritual and intellectual growth, equipping them to make a real difference in the world.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$110,308,923	ExpenseAmt
Grant	$57,517,149	GrantAmt
Revenue	$120,044,809	RevenueAmt
Desc	Abilene Christian University is a higher education institution which serves approximately 4,500 graduate and undergraduate students. In addition to educating the students, the university offers on-campus and off-campus housing, on-campus food service, athletic programs and assistance with student aid. ACU also operates programs to foster relationships with alumni of the University.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$23,713,132	ExpenseAmt
Revenue	$18,819,094	RevenueAmt
Desc	Auxiliary Enterprises integrate living, learning, and faith, whereby students learn to live lives of Christian service and leadership throughout the world. It combines what students learn in the classroom with practical application that will prepare them for real-world experiences.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$2,742,590	ExpenseAmt
Revenue	$3,779,032	RevenueAmt
Desc	Education services includes academic counseling and testing services, health services, and study abroad activities that are all designed to enhance a student's learning experience and the overall quality of a student's education.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$136,764,645	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	Yes (true)	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	Yes (true)	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	644	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	2765	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	UK	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	32	GoverningBodyVotingMembersCnt
Independent Voting Member	31	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (true)	WrittenPolicyOrProcedureInd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Steven Holley	PersonNm
Phone	3256742539	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ACU Box 29120	AddressLine1Txt
City	Abilene	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	79699	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (54 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Abelardo Alvarez Jr
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Tod Brown
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Lance Barrow
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Ralph Draper
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Jack Griggs
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Belinda Harmon
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Billy Curl
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Kyle Hammond
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Carole Phillips
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
James Porter
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Heriberto Guerra Jr
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Jeffrey Knight
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Mark Duncum
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Steve Mack
Trustee	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Wayne Massey
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Barry Packer
Trustee	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
John Petty II
Trustee	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Eddie Sharp Jr
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Steven Smith
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Charles Onstead
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
David Flow
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Alan Rich
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Rick Wessel
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Rick Atchley
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Bill Minick
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Marelyn Shedd
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Jana Hanner
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Elise Mitchell
trustee	1.00	0.00	Yes (X)	$0	$0	$0
Randy Owen
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Kay Skelton
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
APRIL ANTHONY
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
STAN STEVENS
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Suzanne Allmon
Snr Advsr -Pres	40.00	0.00		$109,746	$0	$29,110	Yes (X)
Allison Garrett
Executive VP	40.00	0.00		$206,019	$0	$48,176	Yes (X)
Robert Rhodes
Provost	40.00	0.00		$220,531	$0	$52,634	Yes (X)
Kevin Roberts
VP Plng and Ops	40.00	0.00		$130,463	$0	$34,496	Yes (X)
James Orr
VP ADVANCEMENT	40.00	0.00		$174,097	$0	$42,052	Yes (X)
Royce Money
Chancellor	40.00	0.00		$135,898	$0	$96,296	Yes (X)
Gary McCaleb
VP University	40.00	0.00		$152,916	$0	$30,838	Yes (X)
Philip Schubert
President	40.00	0.00		$304,740	$0	$131,582	Yes (X)
Slade Sullivan
GENERAL COUNSEL	40.00	0.00		$160,328	$0	$46,976	Yes (X)
Steven Holley
CFO	40.00	0.00		$153,226	$0	$30,980	Yes (X)
Lee DeLeon
Director	40.00	0.00		$136,517	$0	$38,917	Yes (X)
Chris Riley
Vice President	40.00	0.00		$137,522	$0	$39,572	Yes (X)
Kevin Campbell
VP ENROLLMENT	40.00	0.00		$125,234	$0	$49,015	Yes (X)
Jack Rich
President - ACIMCO	0.00	40.00		$0	$277,543	$62,062		Yes (X)
Kent Rideout
Vice President - ACIMCO	0.00	40.00		$0	$128,104	$40,240		Yes (X)
Richard Lytle
Dean-COBA	40.00	0.00		$168,931	$0	$46,535			Yes (X)
Ken Collums
Head FB Coach	40.00	0.00		$134,562	$0	$34,616			Yes (X)
Billie Currey
FORMER VP-Develop.	40.00	0.00		$122,857	$0	$18,140			Yes (X)
Dan Garrett
ACU Found. Pres.	40.00	0.00		$144,054	$0	$38,539			Yes (X)
JOHN WEAVER
DEAN-LIBARARY & ED	40.00	0.00		$160,801	$0	$46,188			Yes (X)
Kelly Young
Former CFO	40.00	0.00		$150,728	$0	$38,345				Yes (X)
Greg Straughn
Former PROVOST	40.00	0.00		$140,070	$0	$39,014				Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,169,240	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$405,647	TotReportableCompRltdOrgAmt
Total Other Compensation	$1,034,323	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	20	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
HKS ARCHITECTS INC
350 N SAINT PAUL STREET	DALLAS	TX	75201	ARCHITECT SERVICES	$2,091,122
ARAMARK
1101 MARKET ST	PHILADEPHIA	PA	19107	FOOD SERVICE	$6,861,422
Hoar Construction LLC
1300 West Sam Houston Pkwy South	Houston	TX	77042	Construction	$19,135,002
NCS PEARSON
1313 LOAN OAK RD	EAGAN	MN	55121	Educational Services	$1,976,961
BARR ROOFING COMPANY
3602 S TREADAWAY	ABILENE	TX	79602	CONSTRUCTION	$1,910,479

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	105	CntrctRcvdGreaterThan100KCnt
Related Organizations	$1,626,533	RelatedOrganizationsAmt
Government Grants	$6,026,111	GovernmentGrantsAmt
All Other Contributions	$22,405,868	AllOtherContributionsAmt
Noncash Contributions	$2,286,400	NoncashContributionsAmt
Total Contributions	$30,058,512	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and Fees	611710	$120,044,809	$120,044,809
Auxiliary Enterprises	611710	$18,819,094	$18,819,094
Education Services	611710	$3,779,032	$3,779,032

Field	Value	IRS element (for citing)
Total Program Service Revenue	$142,642,935	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,519,139	TotalRevenueColumnAmt
Unrelated Business Revenue	-$480,922	UnrelatedBusinessRevenueAmt
Exclusion	$4,000,061	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,586,060	TotalRevenueColumnAmt
Exclusion	$3,586,060	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,006,270	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$374,709	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$631,561	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$631,561	TotalRevenueColumnAmt
Unrelated Business Revenue	$65,605	UnrelatedBusinessRevenueAmt
Exclusion	$565,956	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$51,815,271	SecuritiesAmt
Other	$141,740	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$33,255,908	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$18,559,363	SecuritiesAmt
Other	$141,740	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,701,103	TotalRevenueColumnAmt
Exclusion	$18,701,103	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$5,336,920	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$3,686,551	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,650,369	TotalRevenueColumnAmt
Unrelated Business Revenue	$608,480	UnrelatedBusinessRevenueAmt
Exclusion	$1,041,889	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Other Income	Desc
Business	611710	BusinessCd
Total Revenue Column	$441,162	TotalRevenueColumnAmt
Related Or Exempt Func Income	$441,162	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$441,162	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$201,230,841	TotalRevenueColumnAmt
Related Or Exempt Func Income	$143,084,097	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$193,163	UnrelatedBusinessRevenueAmt
Exclusion	$27,895,069	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$240,858	TotalAmt
Program Services	$240,858	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$57,276,291	TotalAmt
Program Services	$57,276,291	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,911,258	TotalAmt
Program Services	$623,604	ProgramServicesAmt
Management And General	$1,575,830	ManagementAndGeneralAmt
Fundraising	$711,824	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$49,861,352	TotalAmt
Program Services	$38,500,333	ProgramServicesAmt
Management And General	$9,352,517	ManagementAndGeneralAmt
Fundraising	$2,008,502	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,507,272	TotalAmt
Program Services	$1,935,984	ProgramServicesAmt
Management And General	$470,290	ManagementAndGeneralAmt
Fundraising	$100,998	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$9,317,746	TotalAmt
Program Services	$7,194,677	ProgramServicesAmt
Management And General	$1,747,734	ManagementAndGeneralAmt
Fundraising	$375,335	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,324,528	TotalAmt
Program Services	$2,567,027	ProgramServicesAmt
Management And General	$623,583	ManagementAndGeneralAmt
Fundraising	$133,918	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$69,141	TotalAmt
Program Services	$2,157	ProgramServicesAmt
Management And General	$66,984	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$159,809	TotalAmt
Management And General	$159,809	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$333,028	TotalAmt
Fundraising	$333,028	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,310,755	TotalAmt
Management And General	$1,310,755	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,544,806	TotalAmt
Program Services	$2,265,474	ProgramServicesAmt
Management And General	$1,857,523	ManagementAndGeneralAmt
Fundraising	$421,809	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,431,668	TotalAmt
Program Services	$762,090	ProgramServicesAmt
Management And General	$1,656,857	ManagementAndGeneralAmt
Fundraising	$12,721	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,869,833	TotalAmt
Program Services	$3,015,158	ProgramServicesAmt
Management And General	$1,599,196	ManagementAndGeneralAmt
Fundraising	$255,479	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,374,197	TotalAmt
Program Services	$2,421,122	ProgramServicesAmt
Management And General	$1,918,415	ManagementAndGeneralAmt
Fundraising	$34,660	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$180,363	TotalAmt
Program Services	$173,633	ProgramServicesAmt
Management And General	$6,730	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,476,204	TotalAmt
Program Services	$2,109,467	ProgramServicesAmt
Management And General	$3,361,777	ManagementAndGeneralAmt
Fundraising	$4,960	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,692,497	TotalAmt
Program Services	$4,900,331	ProgramServicesAmt
Management And General	$553,333	ManagementAndGeneralAmt
Fundraising	$238,833	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$687,613	TotalAmt
Program Services	$530,305	ProgramServicesAmt
Management And General	$126,850	ManagementAndGeneralAmt
Fundraising	$30,458	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,617,102	TotalAmt
Management And General	$2,617,102	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$8,569,119	TotalAmt
Management And General	$8,569,119	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,109,774	TotalAmt
Program Services	$265,032	ProgramServicesAmt
Management And General	$844,742	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Dining Service Contract	$6,143,091	$6,143,091
Repairs, Maintenance & Equip	$4,567,301	$2,216,472	$2,230,254	$120,575
Other Expenses	$1,478,258	$1,162,457	$298,483	$17,318
Student Development/Recruitin	$932,022	$932,022

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,346,222	TotalAmt
Program Services	$1,527,060	ProgramServicesAmt
Management And General	$696,295	ManagementAndGeneralAmt
Fundraising	$122,867	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$183,332,108	TotalAmt
Program Services	$136,764,645	ProgramServicesAmt
Management And General	$41,644,178	ManagementAndGeneralAmt
Fundraising	$4,923,285	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$725,271	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$15,838,317	BOYAmt
EOY	$3,715,941	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$38,371,146	BOYAmt
EOY	$40,127,417	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,038,917	BOYAmt
EOY	$8,376,178	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$84,659	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,903,767	BOYAmt
EOY	$2,089,747	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,325,980	BOYAmt
EOY	$4,204,765	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$309,742,006	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$109,761,594	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$170,129,418	BOYAmt
EOY	$199,980,412	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$96,671,182	BOYAmt
EOY	$98,488,785	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$229,072,943	BOYAmt
EOY	$197,579,264	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$46,393,011	BOYAmt
EOY	$42,234,510	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$608,829,340	BOYAmt
EOY	$597,522,290	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$18,998,696	BOYAmt
EOY	$19,872,688	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$73,792,405	BOYAmt
EOY	$60,161,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,530,829	BOYAmt
EOY	$22,110,000	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$6,615,413	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$29,080,403	BOYAmt
EOY	$27,041,467	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$124,402,333	BOYAmt
EOY	$135,800,568	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$237,174,291	BOYAmt
EOY	$227,706,045	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$167,646,021	BOYAmt
EOY	$150,827,401	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$79,606,695	BOYAmt
EOY	$83,188,276	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$484,427,007	BOYAmt
EOY	$461,721,722	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$608,829,340	BOYAmt
EOY	$597,522,290	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$17,898,733	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$40,604,018	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form4720 Filed Section4955 Tax	false	Form4720FiledSection4955TaxInd
Correction Made	false	CorrectionMadeInd
Volunteers	false	VolunteersInd
Paid Staff Or Management	Yes (true)	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$1,512	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	false	OtherActivitiesInd
Total Lobbying Expenditures	$1,512	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind
Form4720 Filed4912 Tax	false	Form4720Filed4912TaxInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part II-B, Line 1i - Other Activities Description	FormAndLineReferenceDesc
Explanation	Employees, on behalf of ACU, met with city officials on various occasions to discuss the revision of the Tax Increment Reinvestment Zone that includes ACU's Land and to discuss various other development projects.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Donor Advised Funds Held	12	DonorAdvisedFundsHeldCnt
Donor Advised Funds Contri	$303,180	DonorAdvisedFundsContriAmt
Donor Advised Funds Grants	$167,100	DonorAdvisedFundsGrantsAmt
Donor Advised Funds Vl EOY	$1,796,356	DonorAdvisedFundsVlEOYAmt
Disclosed Org Leg Ctrl	Yes (true)	DisclosedOrgLegCtrlInd
Disclosed For Charitable Prps	Yes (true)	DisclosedForCharitablePrpsInd
Agent Trustee Etc	Yes (true)	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$382,839,768	BeginningYearBalanceAmt
Contributions	$3,974,389	ContributionsAmt
Investment Earnings Or Losses	-$16,424,695	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$6,460,490	GrantsOrScholarshipsAmt
Other Expenditures	$10,630,065	OtherExpendituresAmt
Administrative Expenses	$1,310,755	AdministrativeExpensesAmt
End Year Balance	$351,988,152	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$370,426,298	BeginningYearBalanceAmt
Contributions	$2,764,281	ContributionsAmt
Investment Earnings Or Losses	$27,978,793	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$6,287,843	GrantsOrScholarshipsAmt
Other Expenditures	$10,680,334	OtherExpendituresAmt
Administrative Expenses	$1,361,427	AdministrativeExpensesAmt
End Year Balance	$382,839,768	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$330,702,573	BeginningYearBalanceAmt
Contributions	$10,557,358	ContributionsAmt
Investment Earnings Or Losses	$47,458,255	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,936,687	GrantsOrScholarshipsAmt
Other Expenditures	$11,146,454	OtherExpendituresAmt
Administrative Expenses	$1,208,747	AdministrativeExpensesAmt
End Year Balance	$370,426,298	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$307,124,826	BeginningYearBalanceAmt
Contributions	$9,345,316	ContributionsAmt
Investment Earnings Or Losses	$30,141,501	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,466,945	GrantsOrScholarshipsAmt
Other Expenditures	$9,293,720	OtherExpendituresAmt
Administrative Expenses	$1,148,405	AdministrativeExpensesAmt
End Year Balance	$330,702,573	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$302,232,657	BeginningYearBalanceAmt
Contributions	$14,233,696	ContributionsAmt
Investment Earnings Or Losses	$5,579,933	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$5,363,578	GrantsOrScholarshipsAmt
Other Expenditures	$8,465,924	OtherExpendituresAmt
Administrative Expenses	$1,091,958	AdministrativeExpensesAmt
End Year Balance	$307,124,826	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.43640	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.27810	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.28550	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	Yes (true)	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	Yes (true)	RelatedOrgListSchRInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,438,702	OtherCostOrOtherBasisAmt
Book Value	$3,438,702	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$238,531,289	OtherCostOrOtherBasisAmt
Depreciation	$91,181,570	DepreciationAmt
Book Value	$147,349,719	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$24,253,410	OtherCostOrOtherBasisAmt
Depreciation	$18,551,449	DepreciationAmt
Book Value	$5,701,961	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$19,367,993	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$24,150,612	OtherCostOrOtherBasisAmt
Depreciation	$28,575	DepreciationAmt
Book Value	$43,490,030	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$199,980,412	TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

Field	Value	IRS element (for citing)
Book Value	$45,761,933	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$197,579,264	TotalBookValueSecuritiesAmt
Total Book Value Other Assets	$42,234,510	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Deposits and Other Liabilities	$8,747,203
Reserve for Split Int Agreements	$18,294,264

Field	Value	IRS element (for citing)
Total Liability	$27,041,467	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$104,188,104	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$40,604,018	NetUnrealizedGainsInvstAmt
Other Revenue	-$56,438,719	OtherRevenueAmt
Revenue Not Reported	-$97,042,737	RevenueNotReportedAmt
Revenue Subtotal	$201,230,841	RevenueSubtotalAmt
Total Revenue Per Form990	$201,230,841	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$130,272,444	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$53,059,664	OtherExpensesIncludedAmt
Expenses Not Reported	-$53,059,664	ExpensesNotReportedAmt
Expenses Subtotal	$183,332,108	ExpensesSubtotalAmt
Total Expenses Per Form990	$183,332,108	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Part V, Line 4: Intended uses of the endowment fund.

The endowment funds of the University are held to support the general operations of the University and to provide scholarships to students of the University.

Part X : FIN48 Footnote

The University is a tax-exempt institution as an organization described in section 501(c)(3) of the Internal Revenue Code of 1986, as amended ("IRC") and is not a "private foundation" under Section 501(a) of the IRC; accordingly, no provision for income taxes has been made in the consolidated financial statements. ACIMCO has also been accorded recognition as exempt from income tax under Section 501(a) of the IRC, as organizations described in Section 501(c)(3) and 509(a)(3) of the IRC.For the years ended May 31, 2016 and 2015, the University incurred unrelated business activity related to certain retail sales, advertising, rental income, oil and gas working interest, and certain alternative investments, resulting in an immaterial amount if unrelated business income. Tax positions taken related to the University's tax-exempt status, unrelated business income activities, deductibility of expenses for unrelated business activities, and other miscellaneous tax positions have been reviewed, and management believes that material positions taken by the University will more likely than not be sustained by examination. Accordingly, the University has not recorded a liability for uncertain tax positions. As of May 31, 2016, the University's tax years 2010 to 2016 remain subject to examination.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency	Abilene Christian University receives various research grants from the state of Texas and other governmental entities. In addition, ACU receives scholarship grants from federal agencies and the state of Texas to assist students with their costs of education. ACU participates in the direct loan program which provides students federal subsidized loans to assist with their educational costs.
Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	ACU publishes its nondiscriminatory policy on our public web site, in the university catalog and on the application for admission.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Europe	RegionTxt
Offices	1	OfficesCnt
Employee	1	EmployeeCnt
Type Of Activities Conducted	Program Services	TypeOfActivitiesConductedTxt
Specific Services Provided	Higher Education	SpecificServicesProvidedTxt
Region Total Expenditures	$906,790	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	1	SubtotalEmployeesCnt
Total Office	1	TotalOfficeCnt
Total Employee	1	TotalEmployeeCnt
Subtotal Spent	$906,790	SubtotalSpentAmt
Total Spent	$906,790	TotalSpentAmt
Transfer To Foreign Corp	Yes (true)	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (true)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (true)	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (true)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
RuffaloCody LLC
1025 KIRKWOOD	CEDARRAPID	IA	52404	Fundraising	false	$210,022	$204,022	$6,000
PURSUANT GROUP
PO BOX 203421	DALLAS	TX	75320	FUNDRAISING	false	$123,006	$116,920	$6,086

Field	Value	IRS element (for citing)
Total Gross Receipts	$333,028	TotalGrossReceiptsAmt
Total Retained By Contractors	$320,942	TotalRetainedByContractorsAmt
Total Net To Organization	$12,086	TotalNetToOrganizationAmt
Licensed States	AK	LicensedStatesCd
Licensed States	AZ	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	AL	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	LA	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MN	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WI	LicensedStatesCd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (9 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
Arms of Hope
21300 Hwy 16 North	Medina	TX	78055	510416193	$11,000	$0	General Support
Southern Hills Church of Chri
3364 Buffalo Gap Road	Abilene	TX	79605	751178335	$8,500	$0	General Support
Next Right Step
5543 Edmondson	Nashville	TN	37211	205666103	$12,500	$0	General Support
University Church of Christ
ACU Box 29120	Abilene	TX	79699	752137523	$12,500	$0	General Support
Wayne Reed CCC
11B Lindsley Ave	Nashville	TN	37210	621625142	$12,500	$0	General Support
Texas Womens University
304 Administration Dr	Denton	TX	76201	756002618	$50,000	$0	General Support
Hillcrest Church of Christ
650 East Ambler Ave	Abilene	TX	79601	751174098	$13,090	$0	General Support
GLOBAL SAMARITAN RESOURCES
PO BOX 3431	ABILENE	TX	79604	830459639	$5,500	$0	General Support
OLDHAM LANE CHURCH OF CHRIST
5049 OLDHAM LANE	ABILENE	TX	79602	752592827	$7,000	$0	General Support

Field	Value	IRS element (for citing)
Total501c3 Org	9	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships - Higher Education	GrantTypeTxt
Recipient	5079	RecipientCnt
Cash Grant	$57,276,291	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Grantmaker's Description of How Grants are Used	FormAndLineReferenceDesc
Explanation	For all scholarship funds, student financial services has established specific criteria in regards to eligibility and selection. The eligibility requirements of the students are documented and monitored for compliance. The actual scholarships are credited to the student's tuition bills. No scholarships or grants are awarded directly to the recipients.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd
Rebuttable Presumption Proc	false	RebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (20 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
Kelly Young
Former CFO	$149,588	$1,140	$19,071	$19,274	$189,073
Greg Straughn
Former PROVOST	$134,020		$17,476	$21,538	$179,084	$6,050
Richard Lytle
Dean-COBA	$167,431	$1,500	$26,413	$20,122	$215,466
Ken Collums
Head FB Coach	$134,562		$21,973	$12,643	$169,178
Dan Garrett
ACU Found. Pres.	$130,923	$1,140	$22,006	$16,533	$182,593	$11,991
JOHN WEAVER
DEAN-LIBARARY & ED	$159,661	$1,140	$24,616	$21,572	$206,989
Allison Garrett
Executive VP	$186,702	$1,717	$31,014	$17,162	$254,195	$17,600
Robert Rhodes
Provost	$219,391	$1,140	$36,000	$16,634	$273,165
Kevin Roberts
VP Plng and Ops	$128,963	$1,500	$16,455	$18,041	$164,959
James Orr
VP ADVANCEMENT	$165,795	$8,302	$21,200	$20,852	$216,149
Royce Money
Chancellor	$108,850	$1,740	$18,484	$77,812	$232,194	$25,308
Gary McCaleb
VP University	$151,176	$1,740	$17,173	$13,665	$183,754
Philip Schubert
President	$239,800	$18,740	$36,057	$95,525	$436,322	$46,200
Slade Sullivan
GENERAL COUNSEL	$157,776	$2,552	$26,868	$20,108	$207,304
Steven Holley
CFO	$152,086	$1,140	$12,824	$18,156	$184,206
Lee DeLeon
Director	$134,537	$1,980	$22,560	$16,357	$175,434
Chris Riley
Vice President	$127,782	$1,740	$21,717	$17,855	$177,094	$8,000
Kevin Campbell
VP ENROLLMENT	$124,094	$1,140	$22,513	$26,502	$174,249
Jack Rich
President - ACIMCO							$274,608	$1,795	$1,140	$42,400	$19,662	$339,605
Kent Rideout
Vice President - ACIMCO							$121,940	$5,024	$1,140	$21,008	$19,232	$168,344

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 1a: Relevant information in regards to selections on 1a.	FormAndLineReferenceDesc
Explanation	Charter travel was paid for on behalf of the presidents office. The expense was not included as taxable compensation because the travel was for a bona fide business purpose.Ministerial housing allowance is offered to qualified faculty and administrators of the University. Two listed persons received this benefit. The housing allowance is not included as taxable compensation to the employee.Country club dues were paid on behalf of athletic staff. SEVEN EMPLOYEES LISTED received this benefit. The dues were reported as taxable compensation.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Stamford Higher Education Facilities Corporation
A	752780581	2003-09-17	$9,463,000	Capital Improvements	false	false	false
Stamford Higher Education Facilities Corporation
B	752780581	2005-06-01	$6,700,000	Residence Hall	false	false	false
Stamford Higher Education Facilities Corporation
C	752780581	2005-12-01	$2,030,000	Capital Improvements	false	false	false
Stamford Higher Education Facilities
D	752780581	2006-01-31	$7,380,590	Renovation and Refunding	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt
A	$9,463,000	$65,500	$9,397,500	false	false	Yes (true)	Yes (true)
B	$6,700,000	$45,529	$6,654,471	false	false	Yes (true)	Yes (true)
C	$2,030,000		$2,030,000	false	false	Yes (true)	Yes (true)
D	$7,380,590	$45,000	$970,000	Yes (true)	false	Yes (true)	Yes (true)	$67,994	$6,297,596

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Total Private Business UseTotalPrivateBusinessUsePct
A	false	false	false	false	Yes (true)	false	false
B	false	false	Yes (true)	false	Yes (true)	false	false	Yes (true)	0.00519	0.00519
C	false	false	false	false	Yes (true)	false	false
D	false	false	false	false	Yes (true)	false	false

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Exception To RebateExceptionToRebateInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
Bank of America
A	false	Yes (true)	Yes (true)	18.5000	Yes (true)	false	false	false	false
Bank of America
B	false	Yes (true)	Yes (true)	21.0000	Yes (true)	false	false	false	false
(no name)
C	false	Yes (true)	false				false	false	false
Bank of America
D	false	Yes (true)	Yes (true)	19.6000	Yes (true)	false	false	false	false

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	false
B	false
C	false
D	false

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part VI	FormAndLineReferenceDesc
Explanation	STAMFORD HIGHER EDUCATION - ISSUED ON 6/8/2010 - $16,000,000 - $1,921,835 of the $16,000,000 SRWC Construction and Renovation bond issuance was funded by gifts, so bond proceeds were never drawn down from the issuer.AMES HIGHER EDUCATION CORPORATION - ISSUED ON 7/3/13 - $12,410,000 - $5,600,000 IS TO BE USED FOR VARIOUS CAMPUS IMPROVEMENTS. $6,734,706 WAS USED TO REFUND THE SERIES 1998 BONDS.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Stamford Higher Education Facilities Corporation
A	752780581	2006-11-09	$2,619,410	Renovation of Residence Hall	false	false	false
Simonton Education Facilities Corporation
B	202183615	2008-06-30	$10,000,000	Construction Hunter Welcome Center	false	false	false
Stamford Higher Education Facilities
C	752780581	2009-12-18	$6,500,000	Loop Line Replacement	false	false	false
Stamford Higher Education
D	752780581	2010-06-08	$16,000,000	SRWC Construction, Renovation	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$2,619,410	$45,449	$2,573,961	false	false	Yes (true)	Yes (true)
B	$10,000,000	$50,358	$9,949,642	false	false	Yes (true)	Yes (true)
C	$6,500,000	$130,000	$6,370,000	false	false	Yes (true)	Yes (true)
D	$14,078,165	$320,000	$13,758,165	false	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Total Private Business UseTotalPrivateBusinessUsePct	Private Bus Concerning UBIPrivateBusConcerningUBIPct
A	false	false	false	false	Yes (true)	false	false
B	false	false	Yes (true)	false	Yes (true)	false	false	Yes (true)	0.00351	0.00351
C	false	false	false	false	Yes (true)	false	false
D	false	false	false	false	Yes (true)	false	false			0.01640	0.01640

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Exception To RebateExceptionToRebateInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
Bank of America
A	false	Yes (true)	Yes (true)	20.0000	Yes (true)	false	false	false	false
Bank of America
B	false	Yes (true)	Yes (true)	20.5000	Yes (true)	false	false	false	false
(no name)
C	false	Yes (true)	false				false	false	false
(no name)
D	false	Yes (true)	false				false	false	false

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	false
B	false
C	false
D	false

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Ames Higher Education Cor
A	321155770	2013-07-03	$12,410,000	SEE PART VI	false	false	false
SANGER CULTURAL ED FAC
B	263736640	2014-12-22	$4,000,000	DEFERRED MAINTENANCE
NEWARD CULTURAL ED FAC
C	263769964	2015-06-03	$18,000,000	SCIENCE BUILDING CONSTRUCTION

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	UnspentUnspentAmt
A	$12,410,000	$75,294	$5,600,000	$6,734,706	false	Yes (true)	Yes (true)	Yes (true)
B	$4,000,000	$68,700		$2,030,978	false	false	false	Yes (true)	$1,900,322
C	$18,000,000	$40,000	$13,034,004		false	false	false	Yes (true)	$4,925,996

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	false	false	Yes (true)	false	false
B	false	false	false	false	Yes (true)	false	false
C	false	false	false	false	Yes (true)	false

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Exception To RebateExceptionToRebateInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	false	Yes (true)	false	false	false	false
B	false	Yes (true)	false	false	false	false
C	false	Yes (true)	false	false	false	false

Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	false
B	false
C	false

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Cash GrantCashGrantAmt
Merit Based Scholarships
OFFICER/TRUSTEE REL.	$244,764
Tuition Discounts
OFFICER/TRUSTEE REL.	$133,138

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
Danny Phillips
husband of board mbr	$372,833	Joint Investment	false
MARCIA STRAUGHN
WIFE OR FMR PROVOST	$60,147	COMPENSATION	false
BRAD CRISP
RELATIVE OF OFFICER	$155,220	COMPENSATION	false
CARA LEE CRANFORD
DAUGHTER OF OFFICER	$41,901	COMPENSATION	false
LEIGH HOLLEY
WIFE OF OFFICER	$17,357	COMPENSATION	false

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule L, Part V Supplemental Information	FormAndLineReferenceDesc
Explanation	Part III, Additional Information:Merit based scholarships are awarded to relatives of trustees and officers in the same manner as other students and are based on academic achievements, leadership qualities, commitment to service, and potential for success at ACU.Tuition discount is awarded to employees of the University and their dependents based on the number of years employed. During the first year of employment, a 50% discount is awarded. Thereafter, a 75% discount is awarded.Part IV, Additional Information:DANNY PHILLIPS - HUSBAND OF CAROLE PHILLIPS, TRUSTEEMARCIA STRAUGHN - WIFE OF GREGORY STRAUGHN, FORMER PROVOSTBRAD CRISP - SON IN LAW OF ROYCE MONEY, CHANCELLORCARA LEE CRANFORD - DAUGHTER OF GARY MCCALEB, VICE PRESIDENT	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	44	ContributionCnt
Noncash Contributions Rpt F990	$2,096,976	NoncashContributionsRptF990Amt
Method Of Determining Revenues	market value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (5 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	GIFT ANNUITY	1	$189,424	MARKET VALUE
Yes (X)	OFFICE FURNITURE	1	$5,460	EST. VALUE
Yes (X)	SKY IMAGING SYSTEM	1	$5,000	EST. VALUE
Yes (X)	PIANO	1	$5,000	EST. VALUE
Yes (X)	various	10	$6,456	EST. VALUE

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	Jack Rich, Alan Rich - Family RelationshipSteve Mack, Jack Griggs - Business Relationship
Form 990, Part VI, Line 11b: Form 990 Review Process	Form 990 is provided to the full board for review by posting the return on the internal password-protected board web site. The 990 is also reviewed in detail by the audit committee of the board of trustees before posting to board web site.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	All trustees and officers complete a conflict of interest questionnaire annually. The results of these questionnaires are reviewed by legal counsel and are reported to the audit committee. All other employees are given a conflict of interest questionnaire to complete annually. These are reviewed by the responsible Dean or Vice President to determine if a conflict exists. Depending on the potential conflict, conditions or restrictions are enforced to reduce or eliminate the conflict of interest.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	Comparability data is used to determine the compensation levels of the president. The compensation of the President is reviewed, approved and documented by the Compensation Committee of the board of trustees.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	Comparability data is used to determine the compensation levels of the officers and key employees. The compensation of officers and key employees are determined by the President and reviewed annually by the compensation committee of the board of trustees.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	The governing documents, policies and financial statements of Abilene Christian University are posted on our website and are available to the general public. We will also provide copies of the documents upon request.
Schedule D, part XIV, Additional Information	Total revenues and expenses per Abilene Christian University's consolidated audited financial statements include revenues and expenses from ACIMCO (26-3598377) and Grace L Woodward Memorial Endowment Trust (75-2700815). Each of these entities files their own tax return, and therefore, are not included in revenues and expenses of Abilene Christian University's form 990.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	ACU Management LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1600 Campus Court	AddressLine1Txt
City	Abilene	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	79699	ZIPCd

Field	Value	IRS element (for citing)
EIN	571136730	EIN
Primary Activities	General partner of ACU Foundation Limited	PrimaryActivitiesTxt
Legal Domicile State	TX	LegalDomicileStateCd
End Of Year Assets	$170,290	EndOfYearAssetsAmt
Direct Controlling NA	N/A	DirectControllingNACd

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
ACIMCO
214 Hunter Welcome Ct ACU Box 29125	Abilene	TX	79699	263598377	Investment Management for ACU	TX	501(c)3	11 TYPE I	Abilene Christian University	false
Grace L Woodward Memorial Endowment
Box 29125 ACU Station	Abilene	TX	79699	752700815	Support ACU	TX	501(c)3	11 TYPE I	Abilene Christian University	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (true)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt
ACIMCO
c	$75,000
ACIMCO
m	$1,310,755
Grace L Woodward Memorial Endowment
c	$1,544,033