2017-04-17T13:33:55-05:00 2016-05-31 363990892 Capin Crouse LLP 1000 Texan Trail STE 125 Grapevine TX 76051 990 2015-06-01 750800653 Howard Payne University HOWA 3256462502 1000 Fisk Street Brownwood TX 76801 Mike Rodgers CFO/VP for Finance 3256462502 2017-04-17 1 Dave Moja P00747006 8173286510 2015 2021-01-29 14:40:06Z Dr William Ellis 1000 Fisk Street Brownwood TX 76801 38552083 0 X www.hputx.edu X 1889 TX Howard Payne University is a Christ-centered academic community. 34 34 647 75 0 0 4515170 3191657 26819475 28328478 6482017 4004652 4984 4203 37821646 35528990 11404490 11967054 0 0 13227504 12764265 95000 30000 454927 10948702 10879860 35675696 35641179 2145950 -112189 108224369 100808120 15356756 15616345 92867613 85191775 X Howard Payne University is a Christ centered academic community dedicated to excellence by developing and equipping the whole person for intellectual inquiry, personal and professional integrity, and service to God and humanity. 0 0 20724616 11967054 24430337 Post-Secondary Education InstructionHoward Payne University offers a full array of undergraduate programs and five graduate programs in a traditional residential academic community. The university also offers selected undergraduate and graduate course work by electronic means and at extended learning centers in El Paso and New Braunfels. Students at HPU choose from more than 100 majors, minors and pre-professional programs in seven schools: Business, Christian Studies, Education, Humanities, Music and Fine Arts, Nursing, and Science and Mathematics. The Guy D. Newman Honors Academy challenges students with a multidisciplinary curriculum and exciting travel opportunities. 5575774 Student ServicesHPU is committed to providing students with a wide range of opportunities for learning within and beyond the classroom. Student engagement in campus life is designed to help students grow in relationship to Christ, develop leadership skills, build relationships, participate in service to the campus and community, exhibit personal responsibility and have fun.See Schedule O for continuation. 3077881 3705554 Auxiliary EnterprisesHPU's auxiliary programs provide essential services to students. These programs include dining services (two on-campus dining locations and Stinger Bucks to use at off-campus restaurants) and several housing options. These on-campus facilities include one women's residence hall, two men's residence halls, a student apartment complex and eight duplex apartments. 1219899 192587 1219899 192587 30598170 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1556 0 1 647 1 0 1 UK 0 0 0 0 0 0 0 0 X 34 34 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Mike Rodgers 3256462502 1000 Fisk Street Brownwood TX 76801 Carter M Sharpe Chairman 1.00 X X 0 0 0 Ray Still First Vice Chairperson 1.00 X X 0 0 0 Deborah Cartwright Second Vice Chairperson 1.00 X X 0 0 0 Sharon Mitchell Guthrie Secretary 1.00 X X 0 0 0 Ronnie Andrews Trustee 1.00 X 0 0 0 Barry Biggs Trustee 1.00 X 0 0 0 Greg Bruner Trustee 1.00 X 0 0 0 Robert Carter Trustee 1.00 X 0 0 0 Keith Clark Trustee 1.00 X 0 0 0 Lance Currie Trustee 1.00 X 0 0 0 Gary Davis Trustee 1.00 X 0 0 0 Jeremy Denning Trustee 1.00 X 0 0 0 Steve Ellis Trustee 1.00 X 0 0 0 Dale Gore Trustee 1.00 X 0 0 0 Wayne Grant Trustee 1.00 X 0 0 0 Dwayne Grooms Trustee 1.00 X 0 0 0 Jim Jones Trustee 1.00 X 0 0 0 Ronny Marriott Trustee 1.00 X 0 0 0 Sarah Stephens McAlpine Trustee 1.00 X 0 0 0 Milton McGee Trustee 1.00 X 0 0 0 Darrell Miles Trustee 1.00 X 0 0 0 Bernardo Moraga Trustee 1.00 X 0 0 0 David Poage Trustee 1.00 X 0 0 0 Marlon Prichard Trustee 1.00 X 0 0 0 Roy Robb Trustee 1.00 X 0 0 0 David Robnett Trustee 1.00 X 0 0 0 Daniel Sanchez Trustee 1.00 X 0 0 0 Candy Smith Trustee 1.00 X 0 0 0 Jonathan Snow Trustee 1.00 X 0 0 0 Annette Spikes Trustee 1.00 X 0 0 0 Leonard Underwood Trustee 1.00 X 0 0 0 Johanna Wilson Trustee 1.00 X 0 0 0 Walter Wilson Trustee 1.00 X 0 0 0 Lesley Wyse Trustee 1.00 X 0 0 0 Dr Bill Ellis President 40.00 X 204135 0 90346 Mike Rodgers CFO/VP Finance & Admin 40.00 X 0 0 0 Edward Stepanow Part-Year CFO/VP Finance & Admin 40.00 X 69837 0 6583 Dr Mark Tew Provost & CAO 40.00 X 126734 0 12662 Billy Fishback Assistant VP for Business 40.00 X 116082 0 20417 Randy Yeakley VP for Development 40.00 X 103198 0 10700 619986 0 140708 4 0 1 0 Sodexo Inc & Affiliaites PO Box 538922 Atlanta GA 30353 Food service 1435757 Waldrop Construction PO Box 1000 Brownwood TX 76801 Construction services 275123 First Financial Administrators P0 Box 670329 Houston TX 77267 HR consulting 229039 Ruffalo Noel Levitz PO Box 718 Des Moines IA 50303 Admissions consulting 199583 Hardin Simmons University PO Box 16020 Abilene TX 79698 Off-campus food services 145205 6 313472 2878185 3191657 Tuition & Fees 611310 24430337 24430337 Auxiliary Enterprises 611710 3705554 3705554 Other Program Revenue 611710 192587 192587 28328478 3979386 3979386 4203 0 4203 4203 4203 3048359 3023093 25266 25266 25266 35528990 28328478 0 4008855 11967054 11967054 350526 350526 9905303 8312586 1363601 229116 457998 365128 84667 8203 1337994 1136302 178335 23357 712444 584304 112162 15978 12616 12616 75138 75138 30000 30000 24055 24055 378216 234668 134148 9400 891239 584786 221666 84787 896967 342177 527785 27005 2704899 2487758 217141 436402 356448 66262 13692 47117 45621 1496 476091 443123 32968 1788782 1341044 447738 462380 462380 Food services 1296032 1296032 Athletic expense 239100 239100 Library expense 197584 197584 Student events 72162 72162 881080 637914 231273 11893 35641179 30598170 4588082 454927 3934336 3992681 4555836 3751751 3373204 4340683 553231 352900 37261 25021 294485 344939 56203612 21431951 34958034 34771661 37459130 34896374 21831490 17226111 1182079 1083093 31743 9366 13540 13540 108224369 100808120 2086869 2015707 889035 852151 10599640 10035749 583526 308995 1197686 2403743 15356756 15616345 X 28657064 27820858 27326859 20259074 36883690 37111843 92867613 85191775 108224369 100808120 X -112189 -7108244 910427 -1365832 X X 0 1 X 1 1 1 X 2364550 5583514 3131854 4515170 3191657 18786745 2364550 5583514 3131854 4515170 3191657 18786745 2337670 16449075 3792874 3819007 5931122 4880707 3983589 22407299 41194044 129644443 0.39930 0.39830 X Schedule A, Part II: The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 13540 0 33330346 372277 -1189450 1806461 30706712 33504831 1150810 2135270 3460565 33330346 51395116 222927 16474976 5529705 62563314 44624748 2491865 7684989 3406486 51395116 44192111 1024172 2795814 3377597 9752 44624748 0.10090 0.73820 0.16090 0 0 39000 3535390 3574390 44873879 16289665 28584214 7161182 4941291 2219891 594161 200995 393166 34771661 Oil, gas, mineral rights and interests 5720731 F Perpetual trusts held by others 10739279 F Beneficial interest in trusts 766101 F 17226111 Reserve for split-interest liability 63727 Funds held for loan programs 1093031 Capital lease payable 1246985 2403743 X 15087860 -7108244 -1365832 -8474076 23561936 11967054 11967054 35528990 23674125 0 23674125 11967054 11967054 35641179 Part III, Line 4: The University has a painting as well as a collection of books and memorabilia displayed for students and other campus visitors to see, and those items have an educational purpose. Part V, Line 4: The intended use of endowment funds is to provide a permanent revenue stream for scholarships and academic programs. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of May 31, 2016, the University has analyzed its tax positions and believes that all are more likely than not to be sustained upon examination. The University files information tax returns in the U.S. and various states. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. Part XI, Line 2d - Other Adjustments: Change in value of perpetual trusts -1,277,221. Change in value of split interest agreements -88,611. Part XI, Line 4b - Other Adjustments: Student financial assistance 11,967,054. Part XII, Line 4b - Other Adjustments: Student financial assistance 11,967,054. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 All solicitations for students contain a statement of the University's racially nondiscriminatory policy, as does the student handbook available on the University's website. Schedule E, Part I, Line 6 The school participates in the Perkins Loan program, funded by the Federal Government. Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Program services Study abroad program 141500 0 0 0 0 0 0 141500 0 141500 0 0 0 0 0 0 Part I, line 3: The organization uses expense reports and other appropriate documentation to account for foreign expenditures, consistent with the accrual method of accounting. X X X X X 1 Craig Turner 411 Plumwood Way Fairview TX 75069 Consulting 0 0 30000 0 30000 Schedule G, Part I, Line 2b, Column (v) The professional fundraising services were consulting in nature; no gross receipts were directly generated from the services provided. 1 Scholarships - higher education 1148 11967054 Part I, Line 2: 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. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Dr Bill Ellis President 201341 0 0 0 2794 0 14548 0 79034 0 297717 0 0 0 Part I, Line 1a The president is required to reside in on campus housing owned by the university. This is treated as a nontaxable benefit to the president. Membership to a social club is provided to the president to cultivate and build donor relationships. This is treated as a nontaxable benefit to the president. A Clyde Education Facilities Corporation 471678508 2014-09-10 10000000 Refund 7 debts, including prior issue 7/20/04 for capital expenditures 0 0 0 B Crawford Education Facilities Corporation 721536594 2014-09-10 876000 Refund 7 debts, including prior issue 7/20/04 for capital expenditures 0 0 0 A 772358 10000000 35585 9964415 1 0 1 1 B 67659 876000 4415 871585 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 0 1 0 1 0 0 0 1 A 1 B 1 37300 Merit scholarship Financial aid Form 990, Part III, Line 4b, Program service description: These services include admissions, athletics/intramurals, Baptist Student Ministry, Chapel, cheerleading, the Collegium (tutoring, academic testing, advising, career services and learning assistance), counseling and health services, HPU's Department of Public Safety, financial aid, the Food and Essentials Pantry, the library, mail services, new-student orientation, residence life, student activities, student conduct, student government, student organizations, the Wellness Center and more. Form 990, Part VI, Section A, line 7a The Baptist General Convention of Texas (BGCT), a related organization, nominates half plus one of the total trustees to the board. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and is reviewed in detail by the CFO before it is provided to the board's finance committee. A full copy of the 990 is shared with the board prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The university maintains a board adopted conflict of interest policy. Trustees and officers are required to annually disclose potential conflicts of interest. The university monitors and enforces compliance with the policy by publishing it on the employee intranet, limiting business dealings with related parties, and discouraging activities that might be perceived as a conflict of interest. The university business office and CFO are charged with monitoring and enforcing compliance with the policy. Form 990, Part VI, Section B, line 15 The compensation for the university's president is recommended by a special committee consisting of independent members of the board of trustees. Years of experience, performance and the review of comparative data of similiar universities are taken into consideration when determining the president's compensation. The board deliberates regarding the president's compensation in executive session and this is recorded in the minutes. Compensation for other officers is established by the president, based on years experience, performance, and comparable data of like positions in similar universities. Decisions are documented in the human resources files. Form 990, Part VI, Section C, line 19 The university's primary governing documents are on file with the Texas Secretary of State and are publicly available. The university is not required to make its conflict of interest policy or financial statements publicly available. Form 990, Part XI, line 9: Change in value of perpetual trusts -1,277,221. Change in value of split interest agreements -88,611. Form 990, Part XII, line 2c: The Board Finance Committee assumes responsibility for oversight of the audit of the university's financial statements and selection of an independent accountant. This process has not changed since the prior year. Baptist General Convention of Texas 7557 Rambler Rd Ste 1200 Dallas TX 75231 756044885 Convention of churches TX 501(c)(3) Line 1 0 Charitable remainder unitrusts (10) Hold assets & remit income to the university TX T 0 Charitable gift annuities (7) Hold assets & remit income to the university TX T 0 Charitable remainder annuity trust (1) Hold assets & remit income to the university TX T 0 Revocable charitable remainder unitrust (1) Hold assets & remit income to the university TX T 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Baptist General Convention of Texas C 0