2015-05-15T09:43:42-07:00 2014-06-30 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2013-07-01 750859668 Wayland Baptist University WAYL 8062911000 1900 West 7th Street Plainview TX 79072 Lezlie Hukill CFO 2015-05-15 true Robert Womack CPA P00541020 3256724000 2013 2016-03-07 17:11:31Z 75077491 false false X www.wbu.edu X 1908 TX Wayland Baptist University exists to educate students in an academically challenging, learning-focused and distinctively Christian environment for professional success and service to God and humankind. 33 33 1821 115 0 5106621 6002209 61412251 58561604 6638013 4586047 0 73156885 69149860 9035012 7711576 0 36203752 35978158 0 857161 24085174 25369853 69323938 69059587 3832947 90273 163061039 162707997 49691951 47139607 113369088 115568390 Wayland Baptist University exists to educate students in an academically challenging, learning-focused and distinctively Christian environment for professional success and service to God and humankind. false false 62568280 7711576 59374526 Accredited university - academic program, university administration, public relations, alumni affairs, student aid, athletics, housing and cafeteria. 62568280 true true false false false false false false false true true true false false true true true false true true true false false false false false false false true true true false false false false false false true false false true true false false false false false false false false false true 94 0 true 1821 true false false false false false false false false 0 false false false false false false false false false false X 33 33 false false false false false true false true true false false false true true true true true true true false X Lezlie Hukill 8062913441 1900 W 7th St Plainview TX 79072 Dr Gary Abercrombie Board Chair 1.00 0.00 X 0 0 0 Mr Herschel Black Trustee 1.00 0.00 X 0 0 0 Mr Danny Campbell Trustee 1.00 0.00 X 0 0 0 Dr Stacy Conner Trustee 1.00 0.00 X 0 0 0 Dr Claude Cone Trustee 1.00 0.00 X 0 0 0 Ms Pat Crawford Trustee 1.00 0.00 X 0 0 0 Rev Bobby Dagnel Trustee 1.00 0.00 X 0 0 0 Mrs Sally Eaves Trustee 1.00 0.00 X 0 0 0 Mr David Foote Trustee 1.00 0.00 X 0 0 0 Dr Les Griffin Asst. Secretary 1.00 0.00 X 0 0 0 Rev Gene Hawkins Trustee 1.00 0.00 X 0 0 0 Mr Don Jackson Trustee 1.00 0.00 X 0 0 0 Dr Joe Jesko Chair-Enroll. 1.00 0.00 X 0 0 0 Mr Bruce Julian Trustee 1.00 0.00 X 0 0 0 Mr Randy Kaufman Chair-Finance 1.00 0.00 X 0 0 0 Mr Tommy Lyons Trustee 1.00 0.00 X 0 0 0 Dr Tim Marrow Trustee 1.00 0.00 X 0 0 0 Mr Delbert McDougal Trustee 1.00 0.00 X 0 0 0 Mrs Rose Mediano Trustee 1.00 0.00 X 0 0 0 Mr Bob J Moody Trustee 1.00 0.00 X 0 0 0 Gen W Edgar Murphy Chair-Prop. Mgm 1.00 0.00 X 0 0 0 Dr Lonny Poe Trustee 1.00 0.00 X 0 0 0 Dr Tim Powers Trustee 1.00 0.00 X 0 0 0 Mrs Ella Wall Prichard Trustee 1.00 0.00 X 0 0 0 Mr Terry Rhoads Trustee 1.00 0.00 X 0 0 0 Dr J Ted Sanders Chair-Gov. 1.00 0.00 X 0 0 0 Mr Randy Sharp Chair-Audit 1.00 0.00 X 0 0 0 Mr Randy Stark Trustee 1.00 0.00 X 0 0 0 Dr Vernon Stokes Chair-Program 1.00 0.00 X 0 0 0 Rev Rick Sullivan Trustee 1.00 0.00 X 0 0 0 Dr Michael Tschoepe chair-Inst. Adv 1.00 0.00 X 0 0 0 Mrs Sally Walker Vice Chair 1.00 0.00 X 0 0 0 Mrs Peggy Wall Trustee 1.00 0.00 X 0 0 0 Lezlie Hukill CFO 40.00 0.00 X 80964 0 6795 Bobby Hall Provost/VP 40.00 0.00 X 120141 0 22505 Claude Lusk VP-Enroll Mgmt 40.00 0.00 X 108231 0 12363 Elane Seebo Assoc VP of Ext 40.00 0.00 X 93130 0 8871 Paul Armes President 40.00 0.00 X 195316 0 31482 597782 82016 3 false true false Sodexo Inc PO Box 352 Buffalo NY 14240 Food Service 1903690 Lee Lewis Construction Lee Lewis Construction Lubbock TX 79424 Construction 541147 ABP Mililani Gateway South LLC PO Box 1300 Honolulu HI 96807 Real Estate Leasing 434947 Apex PlumbingHeating & AC 2504 W 7th Plainview TX 79072 Construction 367032 New Mexico Texas Coaches LLC 4011 Clovis Road Lubbock TX 79415 Charter Buses 228780 6 663610 5338599 25295 6002209 Tuition and Fees 49379677 49379677 Net Auxiliary Enterprises 5929108 5929108 Other Income 3252819 3252819 58561604 6681064 6681064 0 0 0 3724624 107990 5892218 35413 -2167594 72577 -2095017 -2095017 0 0 0 0 69149860 58561604 4586047 0 7711576 7711576 0 0 679798 598222 67980 13596 0 27980606 24622933 2798061 559612 1004954 884359 90446 30149 4166310 3666353 374968 124989 2146490 1888911 193184 64395 0 63579 63579 56300 56300 0 0 0 0 567855 567855 666158 637849 28309 202367 174036 28331 0 1696202 1696202 1805554 1661110 108333 36111 0 5249 5249 1747937 1747937 0 3482405 3482405 867411 867411 Bookstore Purchases 4314876 4314876 Miscellaneous 2628359 2496941 131418 Supplies 2309756 1963293 346463 Food Services 1512021 1512021 3443824 2711839 731985 69059587 62568280 5634146 857161 0 6682472 6167737 217178 45817 1758592 1486327 0 0 947058 894395 1088897 987860 61817 285042 152426439 44560753 109742083 107865686 0 41792141 44243001 0 0 770801 732132 163061039 162707997 4328123 3778356 1254428 1205875 38200000 36880000 3872633 3423968 2036767 1851408 49691951 47139607 X 80710265 77615029 12476487 13810283 20182336 24143078 113369088 115568390 163061039 162707997 X 90273 2105948 3081 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 71529341 2078122 953003 243504 74316962 68468136 715352 3798665 1452812 71529341 63590571 5454645 300605 877685 68468136 58424701 1264412 4817473 916015 63590571 58079072 753300 2174508 2582179 58424701 0.60000 0.33000 0.07000 false false false 36277377 4272182 40549559 57894983 12650968 45244015 26849286 8703071 18146215 27132611 23206714 3925897 107865686 44243001 Deposits 62455 Due to Federal Government 1139362 Reserve for Split Interest 494666 Capital Lease Payable 154925 1851408 X 64833298 2105948 -6422510 -4316562 69149860 69149860 62633996 62633996 6425591 6425591 69059587 Part V, Line 4: Intended uses of the endowment fund. The University appropriates funds for expenditure as they are distributed and available for scholarships or programmatic needs. Part X : FIN48 Footnote Wayland Baptist University is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. The University has been classified as an organization that is not a private foundation under the Tax Reform Act of 1969 and contributions to it qualify for deduction as charitable contributions; accordingly, no provision for taxes has been made in the financial statements. The University is liable for any federal income taxes resulting from certain unrelated business income. For fiscal years 2014 and 2013, there was no liability for any federal income tax resulting from unrelated business income.The University recognizes interest accrued on and penalties related to unrecognized tax benefits in tax expense. During the years ended June 30, 2014 and 2013, the University recognized no interest and penalties.Based on managements analysis, the University did not have any uncertain tax positions as of June 30, 2014 or 2013. The University files income tax returns in the U.S. federal jurisdiction. There are currently no income tax examinations underway for this jurisdiction. As of June 30, 2014, the Universitys tax years 2008 to 2014 remain subject to examination. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Reclass of Scholarships $6425591 true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Advertised in local newspaper and is a part of the University literature. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Sub-Saharan Africa 1 3 Program Services Higher Education 50827 1 3 1 3 50827 50827 false false false false false false true 0 0 Educational Scholarships and Grants 1375 7711576 Grantmaker's Description of How Grants are Used For all scholarship funds, financial aid has established specific criteria for eligibility and selection. The eligibility requirements are documented and monitored for compliance. Scholarshps are credited to student tuition bills. X true true X false false false false false false false false false false Paul Armes President 195316 29082 2400 226798 Part I, Line 1a: Relevant information in regards to selections on 1a. A Hale Center Edu Fac Corp 273505770 2010-09-15 33075000 Wayland Baptist Univ.Project false false false B City of Hale Center2012 273505770 2012-06-30 5120000 Wayland Baptist Univ.Project false false false C City of BarrowAlaska Rev 926001639 2012-06-30 2625000 Wayland Bapt.- Mortage payoff false false false A 33075000 549579 32525421 false false true true B 5120000 112032 5007968 false false true true C 2625000 65424 2559576 false false true true A false false false false true false false B false false false false true false false C false false false false true false 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 Officer/Trustee Rel. 12465 Dis. Tuition Edu. Assistance McDougal Properties See Add Info 34249 Real Estate Manag. false Schedule L, Part V Supplemental Information Delbert McDougal, WBU trustee, is a part owner of McDougal Properties, which provides real estate management services for the Wayland Plaza in Lubbock. X 2 25295 FMV false false false Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is reviewed by the President, Executive Vice President/Provost and Chief Financial Officer prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Written conflict of interest disclosure statements are required for all trustees. Although not currently required, university officers and key employees are encouraged to disclose potential conflicts of interest. Depending on the conflict, restrictions are enforced to eliminate or mitigate the conflict of interest. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Management sets and presents to Board of Trustees for approval Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents, policies, and Financial Statements are available upon request from the CFO's Office. Other Changes In Net Assets Or Fund Balances - Other Increases Change in split interest agreements = $3081