2017-03-20T05:11:28-07:00 2016-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2015-06-01 750851900 Abilene Christian University ABIL 3256742000 ACU Box 29120 Abilene TX 79699 Steven Holley CFO 2017-03-15 true Joe Melson CPA P00158111 3256724000 2015 2021-01-29 14:40:06Z 238548009 false false X www.acu.edu X 1906 TX ACU is a national leader in Christian higher education, and the mission is to educate students for Christian service and leadership throughout the world. ACU is a vibrant, innovative, Christ-centered community that engages students in authentic spiritual and intellectual growth, equipping them to make a real difference in the world. 32 31 2765 193163 -49326 30002453 30058512 130601303 142642935 29576036 22220242 8770648 6309152 198950440 201230841 51903787 57517149 0 65909316 67922156 347879 333028 4923285 51733332 57559775 169894314 183332108 29056126 17898733 608829340 597522290 124402333 135800568 484427007 461721722 ACU is a national leader in Christian higher education, and the mission is to educate students for Christian service and leadership throughout the world. ACU is a vibrant, innovative, Christ-centered community that engages students in authentic spiritual and intellectual growth, equipping them to make a real difference in the world. false false 110308923 57517149 120044809 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. 23713132 18819094 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. 2742590 3779032 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. 136764645 true true false true false true false false true true true true false true true true false true true true true false false true false false false true true true true false false false false false false true false false false true false false false true true false false false false true 644 0 true 2765 true true true true UK false false false true true false 0 false false false false false false false false false false X 32 31 true false false false false false false true true false false true true true true true true true true true true X X Steven Holley 3256742539 ACU Box 29120 Abilene TX 79699 Abelardo Alvarez Jr Trustee 1.00 0.00 X 0 0 0 Tod Brown Trustee 1.00 0.00 X 0 0 0 Lance Barrow Trustee 1.00 0.00 X 0 0 0 Ralph Draper Trustee 1.00 0.00 X 0 0 0 Jack Griggs Trustee 1.00 0.00 X 0 0 0 Belinda Harmon Trustee 1.00 0.00 X 0 0 0 Billy Curl Trustee 1.00 0.00 X 0 0 0 Kyle Hammond Trustee 1.00 0.00 X 0 0 0 Carole Phillips Trustee 1.00 0.00 X 0 0 0 James Porter Trustee 1.00 0.00 X 0 0 0 Heriberto Guerra Jr Trustee 1.00 0.00 X 0 0 0 Jeffrey Knight Trustee 1.00 0.00 X 0 0 0 Mark Duncum Trustee 1.00 0.00 X 0 0 0 Steve Mack Trustee 1.00 0.00 X X 0 0 0 Wayne Massey Trustee 1.00 0.00 X 0 0 0 Barry Packer Trustee 1.00 0.00 X X 0 0 0 John Petty II Trustee 1.00 0.00 X X 0 0 0 Eddie Sharp Jr Trustee 1.00 0.00 X 0 0 0 Steven Smith Trustee 1.00 0.00 X 0 0 0 Charles Onstead Trustee 1.00 0.00 X 0 0 0 David Flow Trustee 1.00 0.00 X 0 0 0 Alan Rich Trustee 1.00 0.00 X 0 0 0 Rick Wessel Trustee 1.00 0.00 X 0 0 0 Rick Atchley Trustee 1.00 0.00 X 0 0 0 Bill Minick Trustee 1.00 0.00 X 0 0 0 Marelyn Shedd Trustee 1.00 0.00 X 0 0 0 Jana Hanner Trustee 1.00 0.00 X 0 0 0 Elise Mitchell trustee 1.00 0.00 X 0 0 0 Randy Owen Trustee 1.00 0.00 X 0 0 0 Kay Skelton Trustee 1.00 0.00 X 0 0 0 APRIL ANTHONY Trustee 1.00 0.00 X 0 0 0 STAN STEVENS Trustee 1.00 0.00 X 0 0 0 Suzanne Allmon Snr Advsr -Pres 40.00 0.00 X 109746 0 29110 Allison Garrett Executive VP 40.00 0.00 X 206019 0 48176 Robert Rhodes Provost 40.00 0.00 X 220531 0 52634 Kevin Roberts VP Plng and Ops 40.00 0.00 X 130463 0 34496 James Orr VP ADVANCEMENT 40.00 0.00 X 174097 0 42052 Royce Money Chancellor 40.00 0.00 X 135898 0 96296 Gary McCaleb VP University 40.00 0.00 X 152916 0 30838 Philip Schubert President 40.00 0.00 X 304740 0 131582 Slade Sullivan GENERAL COUNSEL 40.00 0.00 X 160328 0 46976 Steven Holley CFO 40.00 0.00 X 153226 0 30980 Lee DeLeon Director 40.00 0.00 X 136517 0 38917 Chris Riley Vice President 40.00 0.00 X 137522 0 39572 Kevin Campbell VP ENROLLMENT 40.00 0.00 X 125234 0 49015 Jack Rich President - ACIMCO 0.00 40.00 X 0 277543 62062 Kent Rideout Vice President - ACIMCO 0.00 40.00 X 0 128104 40240 Richard Lytle Dean-COBA 40.00 0.00 X 168931 0 46535 Ken Collums Head FB Coach 40.00 0.00 X 134562 0 34616 Billie Currey FORMER VP-Develop. 40.00 0.00 X 122857 0 18140 Dan Garrett ACU Found. Pres. 40.00 0.00 X 144054 0 38539 JOHN WEAVER DEAN-LIBARARY & ED 40.00 0.00 X 160801 0 46188 Kelly Young Former CFO 40.00 0.00 X 150728 0 38345 Greg Straughn Former PROVOST 40.00 0.00 X 140070 0 39014 3169240 405647 1034323 20 true true false HKS ARCHITECTS INC 350 N SAINT PAUL STREET DALLAS TX 75201 ARCHITECT SERVICES 2091122 ARAMARK 1101 MARKET ST PHILADEPHIA PA 19107 FOOD SERVICE 6861422 Hoar Construction LLC 1300 West Sam Houston Pkwy South Houston TX 77042 Construction 19135002 NCS PEARSON 1313 LOAN OAK RD EAGAN MN 55121 Educational Services 1976961 BARR ROOFING COMPANY 3602 S TREADAWAY ABILENE TX 79602 CONSTRUCTION 1910479 105 1626533 6026111 22405868 2286400 30058512 Tuition and Fees 611710 120044809 120044809 Auxiliary Enterprises 611710 18819094 18819094 Education Services 611710 3779032 3779032 142642935 3519139 -480922 4000061 0 3586060 3586060 1006270 374709 631561 631561 65605 565956 51815271 141740 33255908 18559363 141740 18701103 18701103 0 0 5336920 3686551 1650369 608480 1041889 Other Income 611710 441162 441162 441162 201230841 143084097 193163 27895069 240858 240858 57276291 57276291 0 0 2911258 623604 1575830 711824 0 49861352 38500333 9352517 2008502 2507272 1935984 470290 100998 9317746 7194677 1747734 375335 3324528 2567027 623583 133918 0 69141 2157 66984 159809 159809 0 333028 333028 1310755 1310755 4544806 2265474 1857523 421809 2431668 762090 1656857 12721 4869833 3015158 1599196 255479 4374197 2421122 1918415 34660 180363 173633 6730 5476204 2109467 3361777 4960 5692497 4900331 553333 238833 0 687613 530305 126850 30458 2617102 2617102 0 8569119 8569119 1109774 265032 844742 Dining Service Contract 6143091 6143091 Repairs, Maintenance & Equip 4567301 2216472 2230254 120575 Other Expenses 1478258 1162457 298483 17318 Student Development/Recruitin 932022 932022 2346222 1527060 696295 122867 183332108 136764645 41644178 4923285 725271 15838317 3715941 38371146 40127417 7038917 8376178 0 0 84659 0 1903767 2089747 3325980 4204765 309742006 109761594 170129418 199980412 96671182 98488785 229072943 197579264 0 0 46393011 42234510 608829340 597522290 18998696 19872688 73792405 60161000 2530829 22110000 6615413 29080403 27041467 124402333 135800568 X 237174291 227706045 167646021 150827401 79606695 83188276 484427007 461721722 608829340 597522290 17898733 -40604018 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 1512 false false 1512 false false Part II-B, Line 1i - Other Activities Description 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. 12 303180 167100 1796356 true true true false 382839768 3974389 -16424695 6460490 10630065 1310755 351988152 370426298 2764281 27978793 6287843 10680334 1361427 382839768 330702573 10557358 47458255 5936687 11146454 1208747 370426298 307124826 9345316 30141501 5466945 9293720 1148405 330702573 302232657 14233696 5579933 5363578 8465924 1091958 307124826 0.43640 0.27810 0.28550 false true true 3438702 3438702 238531289 91181570 147349719 24253410 18551449 5701961 19367993 24150612 28575 43490030 199980412 45761933 F 197579264 42234510 Deposits and Other Liabilities 8747203 Reserve for Split Int Agreements 18294264 27041467 X 104188104 -40604018 -56438719 -97042737 201230841 201230841 130272444 -53059664 -53059664 183332108 183332108 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. true true true true true true true false false false false false false false false true false true 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 Europe 1 1 Program Services Higher Education 906790 1 1 1 1 906790 906790 true false false true true false X X X true RuffaloCody LLC 1025 KIRKWOOD CEDARRAPID IA 52404 Fundraising false 210022 204022 6000 PURSUANT GROUP PO BOX 203421 DALLAS TX 75320 FUNDRAISING false 123006 116920 6086 333028 320942 12086 AK AZ CO MA NH OR WA AL AR CA CT FL GA HI IL KS KY LA MD ME MI MN MO MS NJ NM NY NC ND OH OK PA RI SC TN UT VA WV WI true Arms of Hope 21300 Hwy 16 North Medina TX 78055 510416193 11000 0 General Support Southern Hills Church of Chri 3364 Buffalo Gap Road Abilene TX 79605 751178335 8500 0 General Support Next Right Step 5543 Edmondson Nashville TN 37211 205666103 12500 0 General Support University Church of Christ ACU Box 29120 Abilene TX 79699 752137523 12500 0 General Support Wayne Reed CCC 11B Lindsley Ave Nashville TN 37210 621625142 12500 0 General Support Texas Womens University 304 Administration Dr Denton TX 76201 756002618 50000 0 General Support Hillcrest Church of Christ 650 East Ambler Ave Abilene TX 79601 751174098 13090 0 General Support GLOBAL SAMARITAN RESOURCES PO BOX 3431 ABILENE TX 79604 830459639 5500 0 General Support OLDHAM LANE CHURCH OF CHRIST 5049 OLDHAM LANE ABILENE TX 79602 752592827 7000 0 General Support 9 0 Scholarships - Higher Education 5079 57276291 Grantmaker's Description of How Grants are Used For all scholarship funds, student financial services has established specific criteria in regards to eligibility and selection. The eligibility requirements of the students are documented and monitored for compliance. The actual scholarships are credited to the student's tuition bills. No scholarships or grants are awarded directly to the recipients. X X X true true X X X X false false false false false false false false false false Kelly Young Former CFO 149588 1140 19071 19274 189073 Greg Straughn Former PROVOST 134020 6050 17476 21538 179084 Richard Lytle Dean-COBA 167431 1500 26413 20122 215466 Ken Collums Head FB Coach 134562 21973 12643 169178 Dan Garrett ACU Found. Pres. 130923 11991 1140 22006 16533 182593 JOHN WEAVER DEAN-LIBARARY & ED 159661 1140 24616 21572 206989 Allison Garrett Executive VP 186702 17600 1717 31014 17162 254195 Robert Rhodes Provost 219391 1140 36000 16634 273165 Kevin Roberts VP Plng and Ops 128963 1500 16455 18041 164959 James Orr VP ADVANCEMENT 165795 8302 21200 20852 216149 Royce Money Chancellor 108850 25308 1740 18484 77812 232194 Gary McCaleb VP University 151176 1740 17173 13665 183754 Philip Schubert President 239800 46200 18740 36057 95525 436322 Slade Sullivan GENERAL COUNSEL 157776 2552 26868 20108 207304 Steven Holley CFO 152086 1140 12824 18156 184206 Lee DeLeon Director 134537 1980 22560 16357 175434 Chris Riley Vice President 127782 8000 1740 21717 17855 177094 Kevin Campbell VP ENROLLMENT 124094 1140 22513 26502 174249 Jack Rich President - ACIMCO 274608 1795 1140 42400 19662 339605 Kent Rideout Vice President - ACIMCO 121940 5024 1140 21008 19232 168344 Part I, Line 1a: Relevant information in regards to selections on 1a. 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. A Stamford Higher Education Facilities Corporation 752780581 2003-09-17 9463000 Capital Improvements false false false B Stamford Higher Education Facilities Corporation 752780581 2005-06-01 6700000 Residence Hall false false false C Stamford Higher Education Facilities Corporation 752780581 2005-12-01 2030000 Capital Improvements false false false D Stamford Higher Education Facilities 752780581 2006-01-31 7380590 Renovation and Refunding false false false A 9463000 65500 9397500 false false true true B 6700000 45529 6654471 false false true true C 2030000 2030000 false false true true D 7380590 45000 67994 970000 6297596 true false true true A false false false false true false false B false false true true false 0.00519 0.00519 true false false C false false false false true false false D false false false false true false false A false true true Bank of America 18.5000 true false false false false B false true true Bank of America 21.0000 true false false false false C false true false false false false D false true true Bank of America 19.6000 true false false false false A false B false C false D false Part VI 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. A Stamford Higher Education Facilities Corporation 752780581 2006-11-09 2619410 Renovation of Residence Hall false false false B Simonton Education Facilities Corporation 202183615 2008-06-30 10000000 Construction Hunter Welcome Center false false false C Stamford Higher Education Facilities 752780581 2009-12-18 6500000 Loop Line Replacement false false false D Stamford Higher Education 752780581 2010-06-08 16000000 SRWC Construction, Renovation false false false A 2619410 45449 2573961 false false true true B 10000000 50358 9949642 false false true true C 6500000 130000 6370000 false false true true D 14078165 320000 13758165 false false true true A false false false false true false false B false false true true false 0.00351 0.00351 true false false C false false false false true false false D false false false false 0.01640 0.01640 true false false A false true true Bank of America 20.0000 true false false false false B false true true Bank of America 20.5000 true false false false false C false true false false false false D false true false false false false A false B false C false D false A Ames Higher Education Cor 321155770 2013-07-03 12410000 SEE PART VI false false false B SANGER CULTURAL ED FAC 263736640 2014-12-22 4000000 DEFERRED MAINTENANCE C NEWARD CULTURAL ED FAC 263769964 2015-06-03 18000000 SCIENCE BUILDING CONSTRUCTION A 12410000 75294 5600000 6734706 false true true true B 4000000 68700 2030978 1900322 false false false true C 18000000 40000 13034004 4925996 false false false true A false false false false true false false B false false false false true false false C false false false false true false A false true false false false false B false true false false false false C false true false false false false A false B false C false Merit Based Scholarships OFFICER/TRUSTEE REL. 244764 Tuition Discounts OFFICER/TRUSTEE REL. 133138 Danny Phillips husband of board mbr 372833 Joint Investment false MARCIA STRAUGHN WIFE OR FMR PROVOST 60147 COMPENSATION false BRAD CRISP RELATIVE OF OFFICER 155220 COMPENSATION false CARA LEE CRANFORD DAUGHTER OF OFFICER 41901 COMPENSATION false LEIGH HOLLEY WIFE OF OFFICER 17357 COMPENSATION false Schedule L, Part V Supplemental Information 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 X 44 2096976 market value X GIFT ANNUITY 1 189424 MARKET VALUE X OFFICE FURNITURE 1 5460 EST. VALUE X SKY IMAGING SYSTEM 1 5000 EST. VALUE X PIANO 1 5000 EST. VALUE X various 10 6456 EST. VALUE false true false 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. ACU Management LLC 1600 Campus Court Abilene TX 79699 571136730 General partner of ACU Foundation Limited TX 170290 N/A 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 false false true false false false false false false false false false true false false false false false false ACIMCO c 75000 ACIMCO m 1310755 Grace L Woodward Memorial Endowment c 1544033