2014-04-15T06:46:48-05:00 2013-05-31 366055558 GRANT THORTON LLP 1717 MAIN STREET SUITE 1500 DALLAS TX 752019436 990 2012-06-01 741159753 BAYLOR UNIVERSITY BAYL 2547103731 One Bear Place 97043 Waco TX 767987043 BOB C SPENCE 2014-04-12 true Kimberly Temple P00669176 2145612300 2012 2015-11-30 17:44:51Z KENNETH STARR One Bear Place 97096 Waco TX 767987096 879845742 false X WWW.BAYLOR.EDU X 1845 TX THE MISSION OF BAYLOR UNIVERSITY IS TO EDUCATE MEN AND WOMEN FOR WORLDWIDE LEADERSHIP AND SERVICE BY INTEGRATING ACADEMIC EXCELLENCE AND CHRISTIAN COMMITMENT WITHIN A CARING COMMUNITY. 26 16 8872 2852 5343074 1254821 112731185 142945587 573189507 630715724 58917941 61980987 4243190 4356478 749081823 839998776 191881679 212107807 0 0 275213504 288853470 323861 454390 13212346 194555532 212118498 661974576 713534165 87107247 126464611 2002538220 2435682655 632618338 860813289 1369919882 1574869366 THE MISSION OF BAYLOR UNIVERSITY IS TO EDUCATE MEN AND WOMEN FOR WORLDWIDE LEADERSHIP AND SERVICE BY INTEGRATING ACADEMIC EXCELLENCE AND CHRISTIAN COMMITMENT WITHIN A CARING COMMUNITY. false false 423590767 204371487 462664784 BAYLOR STRONGLY PURSUES INITIATIVES SUCH AS LOWER STUDENT-FACULTY RATIO (15:1), SMALLER CLASS SIZES (AVERAGE CLASS SIZE IS 27), RESEARCH OPPORTUNITIES FOR UNDERGRADUATES, AND GREAT FACILITIES FOR LEARNING AND LIVING. BAYLOR'S MORE THAN 15,000 STUDENTS TYPICALLY COME FROM ALL 50 STATES, THE DISTRICT OF COLUMBIA AND 89 COUNTRIES AROUND THE WORLD. THE UNIVERSITY OFFERS 147 BACCALAUREATE, 74 MASTER, 33 DOCTORAL AND THE JURIS DOCTOR DEGREE PROGRAMS THROUGH 11 ACADEMIC UNITS. THE UNIVERSITY ALSO CONDUCTS GRADUATE PROGRAMS WITH THE U.S. ARMY ACADEMY OF HEALTH SCIENCES IN SAN ANTONIO AND WEST POINT. STUDENTS FIND THE BEST OF A LARGE UNIVERSITY THROUGH EXCEPTIONAL BREADTH AND DEPTH OF PROGRAMS ALONG WITH EXTRAORDINARY PERSONAL ATTENTION FOR THE INDIVIDUAL STUDENT. BAYLOR STUDENTS GARNER COMPETITIVE SCHOLARSHIPS SUCH AS FULBRIGHT, TRUMAN, GOLDWATER, ROTARY, CRITICAL LANGUAGE AND NATIONAL SCIENCE FOUNDATION GRADUATE FELLOWSHIPS. APPROXIMATELY 90% OF BAYLOR UNDERGRADUATE STUDENTS RECEIVE STUDENT FINANCIAL ASSISTANCE. BAYLOR CONSISTENTLY RANKS IN THE TOP 100 NATIONAL DOCTORAL GRANTING UNIVERSITIES BY U.S.NEWS & WORLD REPORT, A "BEST BUY" BY THE FISKE GUIDE TO COLLEGES, AND A "BEST VALUE" BY KIPLINGER'S PERSONAL FINANCE. 106016896 6015577 51899761 BAYLOR UNIVERSITY'S STUDENT SERVICES AND ACTIVITIES CONTRIBUTE TO STUDENTS' SPIRITUAL, SOCIAL AND PHYSICAL WELL-BEING. STUDENT SERVICES AND ACTIVITIES INCLUDE AREAS SUCH AS CAREER GUIDANCE, ENROLLMENT MANAGEMENT, STUDENT FINANCIAL AID, STUDENT ACTIVITIES, STUDENT ORGANIZATIONS, INTRAMURALS, HEALTH CENTER AND INTERCOLLEGIATE ATHLETICS. 50620465 129557 3469337 BAYLOR UNIVERSITY PROVIDES ACADEMIC SUPPORT SERVICES FOR THE PRIMARY MISSIONS OF INSTRUCTION, RESEARCH AND PUBLIC SERVICE. ACADEMIC SUPPORT SERVICES INCLUDE AREAS SUCH AS LIBRARIES, TECHNOLOGY SUPPORT, MUSEUMS AND SERVICES THAT DIRECTLY ASSIST INSTRUCTIONAL ACTIVITIES. 54134332 1591186 111451382 OTHER EXPENSES CONTAINED HEREIN ARE COMPRISED OF THE FOLLOWING: RESEARCH, PUBLIC SERVICES, AND AUXILIARY ENTERPRISES. BAYLOR ENGAGES IN RESEARCH WORK SPONSORED BY NUMEROUS FEDERAL, STATE, AND LOCAL AGENCIES. ADDITIONALLY, BAYLOR PROVIDES NON-INSTRUCTIONAL SERVICES THAT BENEFIT INDIVIDUALS AND GROUPS EXTERNAL TO BAYLOR. AUXILIARY ENTERPRISES ARE COMPRISED GENERALLY OF THE FOLLOWING ITEMS: RESIDENCE HALLS, DINING SERVICES, BOOKSTORE, AND VENDING SERVICES. 54134332 1591186 111451382 634362460 true true false true true false true true true true true false false true true false true true true true false false true true false false true true true true false false false false false false true false true true true true false false true true true true false false true X 21378 0 true 8872 true true true true CJ CH SP UK false false false true true true 1 false false false false X 26 16 true false false false false true true true true false true false true true true true true true true true true false AK AZ CO GA KY MD MA MI NH OH OK OR SC X Bob C Spence 2547103731 700 S University Parks Dr Ste 670 Waco TX 767061003 X KENNETH L HALL 60.00 X X 27324 0 0 ALBERT C BLACK JR 5.00 X 0 0 0 C CLIFTON ROBINSON 4.00 X 0 0 0 CHRISTOPHER B HOWARD 5.00 X 0 0 0 DAVID HARLAN HARPER 10.00 X 0 0 0 DUANE BROOKS 10.00 X 504 0 0 GARY D ELLISTON 6.00 X 0 0 0 JAMES CARY GRAY 5.00 X 0 0 0 JEFF D REETER 3.00 X 0 0 0 JENNIFER WALKER ELROD 2.50 X 0 0 0 JERRY K CLEMENTS 1.00 X 0 0 0 JOEL T ALLISON 2.00 X 0 0 0 KENNETH Q CARLILE 9.00 X 0 0 0 LINDA BRIAN 2.50 X 0 0 0 MARK A MCCOLLUM 3.00 X 0 0 0 MILES JAY ALLISON 2.00 X 0 0 0 MILTON HIXSON 8.00 X 506 0 0 NEAL T BUDDY JONES 10.00 X 0 0 0 PHILIP W STEWART 2.00 X 0 0 0 R DARY STONE 10.00 X 0 0 0 RAMIRO PENA JR 15.00 X 602 0 0 RICHARD S WILLIS 15.00 X 0 0 0 ROBERT E BEAUCHAMP 3.00 X 0 0 0 RONALD DEAN MURFF 5.00 X 0 0 0 RONALD L WILSON 2.00 X 0 0 0 WD DAN HORD III 5.00 X 0 0 0 WILLIAM K ROBBINS JR 2.50 X 0 0 0 BOB C SPENCE 60.00 X 207325 0 39013 CHARLES BECKENHAUER 70.00 X 254547 0 40363 ELIZABETH DAVIS 60.00 X 328198 0 27949 FELICIA CRUZ 40.00 X 44832 0 16354 JOHN BARRY 60.00 X 221219 0 72042 KARLA LEEPER 70.00 X 179112 0 32982 KATHY WILLS WRIGHT 40.00 X 172518 0 19285 KENNETH STARR 75.00 X 721690 0 132861 KEVIN JACKSON 60.00 X 212890 0 41138 MARSHA DUCKWORTH 55.00 X 84008 0 15638 PATTIE ORR 65.00 X 242219 0 44650 REAGAN RAMSOWER 60.00 X 303876 0 40309 TOMMYE LOU DAVIS 75.00 X 192795 0 35744 IAN MCCAW 60.00 X 590275 0 43448 LEE NORDT 40.00 X 227764 0 68866 ROY BRIAN WEBB 50.00 X 243050 0 47567 ARTHUR BRILES 75.00 X 3094953 0 40193 KIM MULKEY 60.00 X 1760850 0 38879 PHIL BENNETT 75.00 X 854646 0 43280 PHILIP MONTGOMERY 75.00 X 461378 0 43267 SCOTT DREW 60.00 X 2464735 0 43280 DAVID GARLAND 60.00 X 118570 0 51086 JUAN ALEJANDRO 50.00 X 163339 0 48332 TRUELL HYDE 60.00 X 212986 0 39155 13386711 0 1065681 478 true true true THE BECK GROUP 1807 ROSS AVE SUITE 500 DALLAS TX 752018006 COMMERCIAL ARCHITECTURE, CONSTRUCTION AND DEVELOPMENT 38167048 ARAMARK HIGHER EDUCATION FACILITIES 24818 NETWORK PLACE CHICAGO IL 606731248 FACILITY MAINTENANCE 30719751 ARAMARK CAMPUS SERVICES PO BOX 840706 DALLAS TX 752840706 DINING SERVICES 15233954 POPULOUS INC 300 WYANDOTTE STE 200 KANSAS CITY MO 64105 ARCHITECT SERVICES 8896210 FLINTCO LLC 1624 WEST 21ST TULSA OK 74107 CONSTRUCTION SERVICES 6724281 151 0 713668 705469 6828277 10835142 123863031 28309707 142945587 TUITION AND FEES 611310 502326455 502326455 0 0 EDUCATION AND GRANTS 611310 21669342 21072526 108800 488016 ROOM AND BOARD 611310 45737107 45737107 0 0 GOVERNMENT CONTRACTS 611310 19469733 19469733 0 0 ATHLETICS 611310 36420785 36046737 374048 0 5092302 4592601 448311 51390 630715724 61436909 0 3916975 57519934 209804 0 0 209804 4431042 0 494940 3936102 8400 0 0 0 8400 0 8400 0 0 8400 28767618 11166212 28897932 10701624 -130314 464588 334274 0 0 334274 164446 705469 247410 -82964 0 -82964 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 839998776 629245159 5343074 62464956 1407978 1407978 210699829 210699829 0 0 0 0 5140858 928768 3083900 1128190 1691455 1290136 401319 0 215343936 201316719 7989315 6037902 18783846 15892995 2390988 499863 35051204 11959549 22603954 487701 12842171 10645753 1772941 423477 563511 519807 43704 0 1307935 16669 1291266 0 283267 1860 272057 9350 199432 0 199432 0 454390 454390 3795144 0 3795144 0 35015953 13185187 21692749 138017 3626560 1929784 1668605 28171 19187497 16753404 1129109 1304984 17955280 12246387 5476685 232208 125968 123218 2750 0 26218323 16242591 9923140 52592 20497233 19105059 823453 568721 0 0 0 0 6233831 4796269 815534 622028 18704958 16817441 1653705 233812 0 0 0 0 31035733 27903917 2743869 387947 0 0 0 0 COST OF GOODS SOLD 14275076 13088239 1186837 0 CHANGE IN ACCTING FOR POSTRETIREMENT BENEFITS 2425454 0 2425454 0 DISPOSAL OF FIXED ASSETS 4562828 0 4562828 0 ALLOCATION OF COSTS REPORTED IN MGMT AND ADMIN 0 30049302 -30467076 417774 6104515 7441599 -1522303 185219 713534165 634362460 65959359 13212346 0 465892 1006701 188892191 310201166 59156773 120886152 37004214 44961638 0 0 0 0 502941 468829 1327477 842001 6531509 8791539 1188088210 375458469 671185306 812629741 5189245 5927082 1021935313 1119711118 10347359 10256673 0 15 0 0 2002538220 2435682655 53957858 72829118 0 0 61626531 74642506 419674509 413631477 310849 306338 0 0 0 0 18376869 18158000 78671722 281245850 632618338 860813289 X 446647453 480268566 298583165 434035571 624689264 660565229 1369919882 1574869366 2002538220 2435682655 X 126464611 66201864 12283009 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 0 false true 180074 true 197908 false true 0 377982 false Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 INSTITUTIONAL LOBBYING ACTIVITIES WERE DIRECTED BOTH INTERNALLY AND BY AN OUTSIDE GOVERNMENTAL RELATIONS FIRM. THE OFFICE OF GOVERNMENTAL RELATIONS MAINTAINED CONTACT WITH LOCAL, STATE, AND FEDERAL OFFICIALS THROUGH MEETINGS IN WACO, AUSTIN, AND WASHINGTON, D.C. TO DISCUSS MATTERS RELATING TO HIGHER EDUCATION, INCLUDING STUDENT FINANCIAL AID, TAX POLICY, FEDERAL RESEARCH FUNDING, STATE FUNDING FOR DEVELOPMENT OF TECHNOLOGICAL INFRASTRUCTURE, AND MISCELLANEOUS LOCAL MATTERS. A VOLUNTEER STUDENT ORGANIZATION, THE BAYLOR AMBASSADORS, WORKED CLOSELY WITH THE OFFICE OF GOVERNMENTAL RELATIONS AND ASSISTED IN ADVOCATING TO THE STATE LEGISLATURE AND U.S. CONGRESS ON ISSUES BENEFICIAL TO BAYLOR STUDENTS SUCH AS FINANCIAL AID PROGRAMS. THE UNIVERSITY ALSO HIRED AN OUTSIDE REGISTERED GOVERNMENTAL RELATIONS REPRESENTATIVE IN WASHINGTON, D.C. THIS REPRESENTATIVE ENGAGED IN SIMILAR ACTIVITIES NOTED ABOVE. BAYLOR ANSWERED "YES" ON LINE 1D AS THE UNIVERSITY DID SEND E-MAILS; HOWEVER, THE UNIVERSITY REPORTED AN EXPENSE OF ZERO DUE TO THE DIFFICULTY OF APPORTIONING THE INSIGNIFICANT COSTS ASSOCIATED WITH SUCH E-MAILINGS. BAYLOR ANSWERED "YES" ON LINE 1I AS BAYLOR PAID MEMBERSHIP DUES TO THE INDEPENDENT COLLEGES AND UNIVERSITIES OF TEXAS, THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES, AND THE AD HOC TAX COMMITTEE IN THE AMOUNT OF $155,777 DURING THE FISCAL YEAR. THESE DUES WERE PAID TO ORGANIZATIONS WHICH MAY HAVE ENGAGED IN SOME LOBBYING ACTIVITIES. HOWEVER, NO DUES WERE SPECIFICALLY ALLOCATED TO LOBBYING COSTS ON THE INVOICES RECEIVED. THE TOTAL AMOUNT SPENT BY BAYLOR ON LOBBYING ACTIVITIES REPRESENTED AN INSIGNIFICANT PORTION OF THE UNIVERSITY'S TOTAL EXPENDITURES. 23 1940420 436893 5338076 40301 10915060 X X X false false true X 964161044 23501360 127322324 21129048 32699040 1061156640 1003929142 27776340 -15811124 19654867 32078447 964161044 871965931 25656080 156640646 18555686 31777829 1003929142 880255464 21228117 19129386 17614644 31032392 871965931 1068934692 22341159 -162839004 16707157 31474226 880255464 0.17000 0.60000 0.23000 true true true 4020839 73657219 77678058 741062533 250237767 490824766 1274199 577170 697029 79978976 57587935 22391041 288094444 67055597 221038847 812629741 0 660825 F BAYLOR UNIVERSITY FUND 946234043 F BAPTIST FOUNDATION OF TEXAS MANAGED FUNDS 132095570 F ASSETS HELD BY OTHERS 40367595 F OTHER 353085 F 1119711118 0 ACCRUED POSTRETIREMENT BENEFITS 59604521 ANNUITIES PAYABLE 5331503 CONDITIONAL ASSET RETIREMENT OBLIGATION 3809326 FEDERAL LOAN FUNDS REFUNDABLE 7629763 INTEREST RATE SWAP LIABILITY 4870737 SERIES 2012A TAXABLE BONDS 200000000 281245850 X Collections of art - description of collections Schedule D, Part III, Line 4 BAYLOR UNIVERSITY CURRENTLY HOLDS COLLECTIONS OF ART, BOOKS, AND OTHER MEMORABILIA FOR EDUCATIONAL PURPOSES, INCLUDING PUBLIC EXHIBITION AND SCHOLARLY RESEARCH. Explanation of escrow agreement Schedule D, Part IV, Line 2b THE AMOUNT REPRESENTS THE UNIVERSITY ACTING IN AN AGENCY CAPACITY FOR VARIOUS STUDENT AND PROFESSIONAL ORGANIZATIONS AS WELL AS OUTSIDE SCHOLARSHIPS. Intended uses of endowment funds Schedule D, Part V, Line 4 THE PRIMARY OBJECTIVE OF THE ENDOWMENT PORTFOLIO IS TO PRESERVE AND ENHANCE THE REAL PURCHASING POWER OF THE PORTFOLIO ASSETS TO HELP MAINTAIN INTERGENERATIONAL EQUITY OF THE CORPUS. THIS WILL OCCUR WHILE ALSO PROVIDING REASONABLE ANNUAL SUPPORT TO BAYLOR UNIVERSITY. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 TAX STATUS & ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THE UNIVERSITY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE ("IRC") OF 1986, AS AMENDED, AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE IRC AS EVIDENCED BY ITS MOST RECENT DETERMINATION LETTER DATED MAY 23, 2002. THE UNIVERSITY HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION BECAUSE IT QUALIFIES UNDER SECTION 509(A)(1) AS AN EDUCATIONAL INSTITUTION, AND DONATIONS TO IT QUALIFY FOR DEDUCTION AS CHARITABLE CONTRIBUTIONS. HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE UNIVERSITY'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. THE UNIVERSITY FILES UNRELATED BUSINESS INCOME TAX AND OTHER RETURNS AS REQUIRED BY GOVERNMENT AUTHORITIES. TAX POSITIONS TAKEN RELATED TO THE UNIVERSITY'S TAX EXEMPT STATUS, UNRELATED BUSINESS INCOME ACTIVITIES TAXABLE INCOME AND DEDUCTIBILITY OF EXPENSES, AND OTHER MISCELLANEOUS TAX POSITIONS TAKEN BY THE UNIVERSITY WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. ACCORDINGLY, THE UNIVERSITY HAS NOT RECORDED AN INCOME TAX LIABILITY FOR UNCERTAIN TAX BENEFITS. AS OF MAY 31, 2013, THE UNIVERSITY'S TAX YEARS ENDED MAY 31, 2009 THROUGH 2013, GENERALLY, REMAIN SUBJECT TO EXAMINATION. true true true true true true true false false false false false false false false true false true Racially nondiscriminatory policy Schedule E, Part I, Line 3 THE UNIVERSITY'S NONDISCRIMINATION POLICY IS DISCLOSED IN THE ADMISSION APPLICATION MATERIAL AND FINANCIAL AID MATERIAL PROVIDED TO EACH PROSPECTIVE STUDENT. THE UNIVERSITY DRAWS STUDENTS BOTH FROM LARGE GEOGRAPHIC SECTIONS OF THE UNITED STATES AND INTERNATIONALLY AND ENROLLS MEANINGFUL NUMBERS OF MINORITY STUDENTS. Financial aid or assistance from a governmental agency Schedule E, Part I, Line 6a THE UNIVERSITY IS A PARTICIPANT IN THE STUDENT FINANCIAL AID PROGRAMS SUCH AS THE FEDERAL PERKINS LOAN, FEDERAL PELL GRANT, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, FEDERAL GEAR UP, FEDERAL WORK STUDY, TEXAS EQUALIZATION GRANT, AND RECEIVES FEDERAL AND STATE FUNDING FOR RESEARCH GRANTS AND CONTRACTS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 191644 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES MISSION TRIPS 80208 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SITE VISITS FOR STUDY ABROAD PROGRAM AND FUTURE MISSION TRIPS 10050 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 5266 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 715270 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MISSION TRIPS 18914 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 1987 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES DEVELOPMENT CULTIVATION, ATTEND GLOBAL PARTNERS FOR HOPE CONFERENCE, VISIT LOCAL BUSINESS LEADERS, TOUR CHINESE UNIVERSITIES 53856 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 25966 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ATHLETIC TEAM TRAVEL 5904 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES RECRUITING 71100 EUROPE (INCLUDING ICELAND AND GREENLAND) 2 9 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 5780436 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES MISSION TRIPS 4000 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 584703 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES SITE VISITS 10592 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 92245 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES RECRUITING 16939 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES ATTEND EDUCATIONAL BOOK FAIR 4538 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 31370 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 17387 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES RECRUITING 1615 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 3000 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES SITE VISIT AND PLANNING FOR INTERNATIONAL COLLEGIATE PROGRAMMING CONTEST 0 SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 218951 SOUTH AMERICA 0 0 PROGRAM SERVICES FACULTY DEVELOPMENT 14023 SOUTH AMERICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 16300 SOUTH AMERICA 0 0 PROGRAM SERVICES SABBATICAL 1334 SOUTH AMERICA 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 8108 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES MISSION TRIPS 693396 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAM/STUDENT GROUP TRIPS 28144 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 25408 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES SITE VISITS FOR FUTURE MISSION TRIPS 20635 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 340634175 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 4139 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES RECRUITING 7435 SOUTH AMERICA 0 0 PROGRAM SERVICES RECRUITING 1153 SOUTH ASIA 0 0 PROGRAM SERVICES CONFERENCE PAPER PRESENTATION 2355 SOUTH ASIA 0 0 PROGRAM SERVICES FACULTY DEVELOPMENT 10894 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES ATHLETIC COACHING CLINIC 5662 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES CONCERT PERFORMANCE 1424 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD SITE EVALUATION 2139 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EXTERNAL REVIEW AND EVALUATION OF ENVIRONMENTAL HEALTH PROGRAMS AT FOREIGN UNIVERSITY 0 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES MISCELLANEOUS TRAVEL - CONFERENCES, MEETINGS, PRESENTATIONS, RESEARCH, TRAINING, ETC. 3216 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES RECRUITING 4739 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES MEETINGS WITH FACULTY OF FOREIGN UNIVERSITY AND VISITS OF KEY MISSION SITES 0 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0 EAST ASIA AND THE PACIFIC INVESTMENTS 6220660 EUROPE (INCLUDING ICELAND AND GREENLAND) INVESTMENTS 15094437 NORTH AMERICA (CANADA & MEXICO ONLY) INVESTMENTS 3409994 SOUTH AMERICA INVESTMENTS 1070194 SUB-SAHARAN AFRICA INVESTMENTS 767172 2 10 375993077 true false true true true true DESCRIPTION OF METHOD USED TO ACCOUNT FOR EXPENDITURES ON FINANCIAL STATEMENTS SCHEDULE F, PART I, LINE 3(F) THE UNIVERSITY RECORDS EXPENSES BASED UPON THE ACCRUAL BASIS OF ACCOUNTING IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES SET FORTH BY THE FINANCIAL ACCOUNTING STANDARDS BOARD IN FINANCIAL REPORTING. X X X X X X X true RUFFALOCODY 65 KIRKWOOD N RD SW PO BOX 3018 CEDAR RAPIDS IA 524063018 ON CAMPUS PHONATHON MANAGEMENT false 585292 220314 364978 LEGENDS SALES AND MARKETING LLC 400 BROADACRES DRIVE SUITE 260 BLOOMFIELD NJ 07003 NEW FOOTBALL STADIUM FUNDRAISER false 5692000 140000 5552000 BENTZ WHALEY FLESSNER & ASSOCIATES INC 7251 OHMS LANE MINNEAPOLIS MN 55439 DONOR CAST, PROSPECT DEVELOPMENT, AND SCHOLARSHIP CAMPAIGN SERVICES false 0 60531 -60531 FUND RAISERS LTD 617 E 43RD STREET BOISE ID 83714 NEW FOOTBALL STADIUM FUNDRAISER false 758462 27745 730717 MY EVENT CENTRAL 4715 N MEADOW RIDGE CIRCLE MCKINNEY TX 75070 EVENT MANAGEMENT false 50730 5800 44930 7086484 454390 6632094 AL AK AZ AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI GALA 608946 543429 65517 0 0 0 33140 25150 49585 GOLF TOURNAMENT/SILENT AUCTION 50050 21180 28870 12483 17382 8652 11 210919 140860 70059 2500 26289 23217 34151 126 14735 869915 705469 164446 2500 38772 40599 67291 25276 72972 247410 -82964 FUNDRAISING EXPENSES SCHEDULE G, PART I, LINE 2B(V) BAYLOR DID NOT ENTER INTO ANY ARRANGEMENTS IN WHICH PAYMENTS WERE MADE EXCLUSIVELY FOR FUNDRAISING EXPENSES BUT NOT FOR PROFESSIONAL SERVICES. Professional fundraising services vs expense payments or reimbursements. Schedule G, Part I, Line 2b BENTZ WHALEY FLESSNER & ASSOCIATES, INC.-THE AGREEMENT BETWEEN BENTZ WHALEY FLESSNER AND BAYLOR UNIVERSITY STATES THAT OUT-OF-POCKET EXPENSES INCURRED IN PERFORMING SERVICES WILL BE BILLED IN ADDITION TO THE PROFESSIONAL FEES AND WILL INCLUDE TRAVEL COSTS, LONG-DISTANCE TELEPHONE CHARGES, ADMINISTRATIVE SUPPORT, PHOTOCOPYING, POSTAGE, ETC. EACH INVOICE RECEIVED BY BAYLOR UNIVERSITY BREAKS OUT THESE INCURRED OUT-OF-POCKET EXPENSES FROM THE PROFESSIONAL FEES AND IT WAS FROM SUCH INVOICES THAT BAYLOR UNIVERSITY PULLED THE NUMBERS REPORTED HEREIN. THE TOTAL OF SUCH OUT-OF-POCKET FEES PULLED FROM SUCH INVOICES WAS $5,157;FUND RAISERS, LTD.-THE LETTER OF INTENT AGREEMENT BETWEEN FUND RAISERS, LTD. AND BAYLOR UNIVERSITY STATED THAT $1,000 WAS TO BE DEPOSITED BY BAYLOR WITH FUND RAISERS, LTD. TO COVER ACCOUNT SET-UP COSTS. ADDITIONALLY, FUND RAISERS, LTD. INVOICED BAYLOR FOR POSTAGE AND PRINTING EXPENSES. THESE EXPENSES TOTALED $4,783.;MY EVENT CENTRAL-MY EVENT CENTRAL INVOICED BAYLOR UNIVERSITY SEPARATELY FOR ITEMS USED DURING THE FUNDRAISING EVENT. THE TOTAL AMOUNT OF SUCH ITEMS INVOICED WAS $6,546.; true BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION ONE BEAR PLACE 97296 WACO TX 767987296 742674611 501(C)(3) 240785 ASSIST WITH PROGRAMMING & PRODUCTION COSTS TEXAS STATE TECHNICAL COLLEGE 3801 CAMPUS DRIVE WACO TX 76705 741646989 STATE OF TEXAS 98513 CONDUCT STUDENT CAMPS ACTIVITIES AND CAMPS COMMUNITIES IN SCHOOLS OF THE HEART OF TEXAS 425 AUSTIN AVE SUITE 1500 WACO TX 76701 742563411 501(C)(3) 17403 SOCIAL WORK SERVICES & TUTORING UNIVERSITY OF TEXAS-SOUTHWESTERN MEDICAL CENTER 5323 HARRY HINES BLVD DALLAS TX 753909020 756002868 STATE OF TEXAS 55920 SUBCONTRACT - RESEARCH WACO CHAMBER OF COMMERCE PO BOX 1220 WACO TX 76703 740967440 501(C)(6) 40875 ECONOMIC AND COMMERCIAL DEVELOPMENT WACO FOUNDATION 1105 WOODED ACRES SUITE 701 WACO TX 76710 746054628 501(C)(3) 14000 5850 FMV HOUSING SUPPORT OF THE GREATER WACO COMMUNITY EDUCATION ALLIANCE AND SPONSORSHIP OF ANNUAL EDUCATION SUMMIT FOR THE PURPOSE OF INFORMING, INSPIRING AND ENGAGING THE GREATER WACO COMMUNITY, INDIVIDUAL CITIZENS AND ORGANIZATIONS IN ALIGNING AREA RESOURCES THAT SUPPORT EXCELLENCE IN EDUCATION TO ENSURE STUDENTS SUCCEED. ALSO, PROVIDE SUPPORT TO THE "POVERTY IN WACO" INITIATIVES. THE TEXAS A&M HEALTH SCIENCE CENTER FOUNDATION 8441 ST HWY 47 CLINICAL BLDG 1 COLLEGE STATION TX 77807 311702109 501(C)(3) 17170 SUBCONTRACT - RESEARCH TEXAS IMPACT 200 E 30TH STREET AUSTIN TX 78705 741902234 501(C)(4) 571188 RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS. TEXAS ASSOCIATION OF COMMUNITY HEALTH CENTERS INC 5900 SOUTHWEST PARKWAY BUILDING 3 AUSTIN TX 78735 742308695 501(C)(3) 152437 RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS. CALVIN COLLEGE 3201 BURTON STREET SE GRAND RAPIDS MI 49546 383071514 501(C)(3) 23182 SUBCONTRACT - RESEARCH ELIZABETH CHRISTIAN & ASSOCIATES PUBLIC RELATIONS 823 CONGRESS AVENUE SUITE 1505 AUSTIN TX 78701 742878085 52651 DEVELOPMENT OF STATEWIDE PUBLIC RELATIONS PLAN FOR TEXAS HUNGER INITIATIVE'S NO KID HUNGRY CAMPAIGN CENTER FOR PUBLIC POLICY PRIORITIES 7020 EASY WIND DR SUITE 200 AUSTIN TX 75752 742898197 501(C)(3) 27800 ANALYSIS OF HEALTH & NUTRITION ISSUES FOR TEXAS HUNGER INITIATIVE CRYOOCYTE INC 270 HARVARD ST CAMBRIDGE MA 02139 460831637 11000 AWARD FOR BUSINESS PLAN AND SPEED PITCH COMPETITION PROMOTING ENTREPRENEURSHIP AND SMALL BUSINESS COMPETITON. CAMPUS CELLECT INC 7295 DRIVE GARRISON ROAD MANSFIELD TX 76063 202881615 25500 AWARD FOR BUSINESS PLAN AND SPEED PITCH COMPETITION PROMOTING ENTREPRENEURSHIP AND SMALL BUSINESS COMPETITON. PAUL T BUCCI PHD LLC 7901 MARYKNOLL AVENUE BETHESDA MD 20817 263974804 18929 DATA PROCESSING AND EVALUATION 9 6 SUBCONTRACT - RESEARCH 2 70405 SCHOLARSHIPS AND FELLOWSHIPS 12879 208720476 1221477 FMV BOOKS AND ON-CAMPUS ROOM AND BOARD RESEARCH GRANTS 58 292442 STUDENT AWARDS 169 92813 TRAVEL GRANTS 437 289966 ENTREPRENEURSHIP COMPETITION PROGRAM AWARDS 19 12250 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE UNITED STATES: SCHOLARSHIPS AND FELLOWSHIPS THAT ARE AWARDED TO STUDENTS ARE PAID THROUGH THE STUDENTS' ACCOUNTS AND/OR A PAYMENT THROUGH THE PAYROLL OFFICE AND ARE ADMINISTERED BASED UPON MERIT AND/OR NEED. BAYLOR'S FINANCIAL AID OFFICE REVIEWS THE STUDENTS' CUMULATIVE GRADE POINT AVERAGES EVERY YEAR AND AWARDS/REVIEWS ACADEMIC SCHOLARSHIPS AND FELLOWSHIPS IF THE REQUIRED GRADE POINT AVERAGE LEVEL IS SATISFIED. SCHOLARSHIPS FOR FINANCIAL NEED ARE AWARDED ANNUALLY BASED UPON WHETHER THE NEED CRITERION/LEVEL IS ESTABLISHED OR MAINTAINED PER THE COMPLETED APPLICATION FOR FEDERAL STUDENT AID. THE SCHOLARSHIP AWARDS CANNOT EXCEED THE COST OF A STUDENT TO ATTEND THE UNIVERSITY. TRAVEL GRANTS - TRAVEL GRANTS ARE AWARDED TO STUDENTS TO OFFSET TRAVEL EXPENSES USED FOR EDUCATIONAL PURPOSES SUCH AS ATTENDING A CONFERENCE, PRESENTING A PAPER, ETC. THE AWARDING OF TRAVEL GRANTS IS BASED UPON AN APPLICATION PROCESS AND MEETING A SET OF CRITERIA THAT ESTABLISH THE BENEFITS TO THE STUDENTS' EDUCATIONAL ENDEAVORS. RESEARCH GRANTS - THE OFFICE OF THE VICE PROVOST FOR RESEARCH (OVPR) PUBLISHES GUIDELINES FOR EACH OF THE INTERNAL GRANT PROGRAMS THAT PROVIDE THE GENERAL CONDITIONS OF THE AWARD, AS WELL AS GUIDANCE ON THE EXPENSES THAT MAY BE CHARGED TO THE AWARD. EACH GRANT IS SET UP AS A SEPARATE PROJECT IN THE UNIVERSITY'S FINANCIAL SYSTEM BASED ON THE AWARD AMOUNT AND BUDGET CATEGORIES APPROVED BY THE OVPR AND ADMINISTERED THROUGH THE OFFICE OF SPONSORED PROGRAMS. THE FINANCIAL SYSTEM PROVIDES REAL TIME ACCESS TO A BUDGET SUMMARY REPORT FOR THE PROJECT THAT PROVIDES A COMPARISON OF BUDGETED EXPENDITURES TO CUMULATIVE ACTUAL EXPENDITURES BY EXPENDITURE CATEGORY. THIS REPORT CAN BE ACCESSED BY THE PROJECT MANAGER AND OTHERS WITH ADMINISTRATIVE AND FINANCIAL OVERSIGHT RESPONSIBILITIES. EXPENDITURE TRANSACTIONS UNDER INTERNAL GRANT PROGRAMS ARE SUBJECT TO INTERNAL CONTROLS FOR APPROVAL AND PROCESSING SIMILAR TO OTHER UNIVERSITY EXPENDITURE TRANSACTIONS. THE SYSTEM DOES NOT ALLOW EXPENDITURES TO BE PROCESSED IN EXCESS OF OR OUTSIDE OF THE APPROVED BUDGET CATEGORIES. GRANTS AND OTHER ASSISTANCE TO GOVERNMENTS AND ORGANIZATIONS IN THE UNITED STATES: THE UNIVERSITY ENTERS INTO A CONTRACT WITH THE GRANT RECIPIENT THAT DESCRIBES THE RECIPIENT'S RESPONSIBILITIES FOR THE USE OF THE GRANT FUNDS. UNDER THE TERMS OF THE CONTRACT, RECIPIENTS ARE REQUIRED TO SUBMIT QUARTERLY AND FINAL WRITTEN PROGRESS REPORTS TO THE PRINCIPAL INVESTIGATOR ("PI") OR PROJECT DIRECTOR FOR THE GRANT, AND FUNDS ARE PAID TO THE RECIPIENT ON A COST REIMBURSABLE BASIS. WHEN THE GRANT RECIPIENT SUBMITS AN INVOICE FOR REIMBURSEMENT, THE PI REVIEWS THE INVOICE TO ENSURE THE EXPENDITURES ARE CONSISTENT WITH THE ESTABLISHED BUDGET AND WITH THE WORK COMPLETED TO DATE, PRIOR TO APPROVING THE AMOUNT FOR PAYMENT. GRANT RECIPIENTS SUBJECT TO THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133 AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS ARE ALSO REQUIRED TO PROVIDE CERTIFICATION OF THEIR COMPLIANCE WITH THE FINANCIAL AUDIT REQUIREMENTS OF THOSE GUIDELINES PRIOR TO RECEIVING FUNDS. THEREAFTER, THE UNIVERSITY REQUIRES AN ANNUAL CERTIFICATION OF CONTINUING COMPLIANCE AND A COPY OF THEIR MOST RECENT AUDIT REPORT. IF ANY OF THE ABOVE PROCESSES INDICATE AN AREA OF CONCERN, SITE VISITS MAY BE CONDUCTED BY THE UNIVERSITY TO REVIEW THE PROGRAMMATIC AND/OR FINANCIAL RECORDS. CHARITABLE ORGANIZATIONS THAT RECEIVE CONTRIBUTIONS FROM THE UNIVERSITY ARE CAREFULLY SELECTED AND MUST BE APPROVED THROUGH THE VICE PRESIDENT FOR EXECUTIVE AFFAIRS AND CHIEF OF STAFF TO PRESIDENT. THE CONTRIBUTION MUST SUPPORT THE UNIVERSITY'S INTEREST AND BE CONSISTENT WITH THE UNIVERSITY'S CORE VALUES. Purpose of grant or assistance Schedule I, Part II, Column H TEXAS IMPACT, 74-1902234:RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS.;TEXAS ASSOCIATION OF COMMUNITY HEALTH CENTERS, INC., 74-2308695:RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS.;ELIZABETH CHRISTIAN & ASSOCIATES PUBLIC RELATIONS, 74-2878085:DEVELOPMENT OF STATEWIDE PUBLIC RELATIONS PLAN FOR TEXAS HUNGER INITIATIVE'S NO KID HUNGRY CAMPAIGN;CAMPUS CELLECT, INC., 20-2881615:AWARD FOR BUSINESS PLAN AND SPEED PITCH COMPETITION PROMOTING ENTREPRENEURSHIP AND SMALL BUSINESS COMPETITON.;WACO FOUNDATION, 74-6054628:SUPPORT OF THE GREATER WACO COMMUNITY EDUCATION ALLIANCE AND SPONSORSHIP OF ANNUAL EDUCATION SUMMIT FOR THE PURPOSE OF INFORMING, INSPIRING AND ENGAGING THE GREATER WACO COMMUNITY, INDIVIDUAL CITIZENS AND ORGANIZATIONS IN ALIGNING AREA RESOURCES THAT SUPPORT EXCELLENCE IN EDUCATION TO ENSURE STUDENTS SUCCEED. ALSO, PROVIDE SUPPORT TO THE "POVERTY IN WACO" INITIATIVES.;CRYOOCYTE, INC., 46-0831637:AWARD FOR BUSINESS PLAN AND SPEED PITCH COMPETITION PROMOTING ENTREPRENEURSHIP AND SMALL BUSINESS COMPETITON.; X X X X X X false true X X X X X false true false false false false false true true true TRUELL HYDE 212986 0 0 0 0 0 23304 0 15851 0 252141 0 0 0 KARLA LEEPER 178862 0 0 0 250 0 19830 0 13152 0 212094 0 0 0 JUAN ALEJANDRO 163081 0 0 0 258 0 17622 0 30710 0 211671 0 0 0 TOMMYE LOU DAVIS 190850 0 0 0 1945 0 21266 0 14478 0 228539 0 0 0 SCOTT DREW 2172550 0 250000 0 42185 0 27000 0 16280 0 2508015 0 0 0 KIM MULKEY 1353188 0 367000 0 40662 0 27000 0 11879 0 1799729 0 0 0 ARTHUR BRILES 2890098 0 175000 0 29855 0 27000 0 13193 0 3135146 0 0 0 IAN MCCAW 444550 0 137500 0 8225 0 27000 0 16448 0 633723 0 0 0 LEE NORDT 227764 0 0 0 0 0 25187 0 43679 0 296630 0 0 0 BOB C SPENCE 201929 0 0 0 5396 0 23164 0 15849 0 246338 0 0 0 PATTIE ORR 241617 0 0 0 602 0 27000 0 17650 0 286869 0 0 0 REAGAN RAMSOWER 285669 0 0 0 18207 0 27000 0 13309 0 344185 0 0 0 JOHN BARRY 220877 0 0 0 342 0 24443 0 47599 0 293261 0 0 0 KEVIN JACKSON 205390 0 0 0 7500 0 23653 0 17485 0 254028 0 0 0 CHARLES BECKENHAUER 253755 0 0 0 792 0 27000 0 13363 0 294910 0 0 0 ELIZABETH DAVIS 327856 0 0 0 342 0 27000 0 949 0 356147 0 0 0 DAVID GARLAND 101570 0 0 0 17000 0 20312 0 30774 0 169656 0 0 0 KATHY WILLS WRIGHT 172125 0 0 0 393 0 18589 0 696 0 191803 0 0 0 ROY BRIAN WEBB 226050 0 0 0 17000 0 27000 0 20567 0 290617 0 0 0 KENNETH STARR 595186 0 100000 0 26504 0 102000 0 30861 0 854551 0 0 0 PHIL BENNETT 731150 0 97500 0 25996 0 27000 0 16280 0 897926 0 0 0 PHILIP MONTGOMERY 398550 0 52000 0 10828 0 27000 0 16267 0 504645 0 0 0 First-class or charter travel Schedule J, Part I, Line 1a FIRST-CLASS OR CHARTER TRAVEL - A FEW BAYLOR REGENTS AND/OR OFFICERS OCCASIONALLY TRAVELED ON A CHARTER FLIGHT PROVIDED FOR ATHLETIC DEPARTMENT TEAM TRAVEL TO ENGAGE IN DONOR DEVELOPMENT EFFORTS AND EVENT OVERSIGHT ON BEHALF OF THE UNIVERSITY. A CHARTER FLIGHT WAS USED TO TRANSPORT TWO REGENTS AND THE VICE PRESIDENT FOR CONSTITUENT ENGAGEMENT TO SERVE AS UNIVERSITY REPRESENTATIVES IN PRESENTING THE PRO ECCLESIA MEDAL OF SERVICE TO THE 2012 RECIPIENT. THE PRESIDENT, VICE PRESIDENT FOR CONSTITUENT ENGAGEMENT AND ATHLETIC DIRECTOR USED THE BAYLOR PROVIDED PLANE OR CHARTER FLIGHT TO CONDUCT UNIVERSITY BUSINESS, SUCH AS ATTENDING MEETINGS/CONFERENCES/BAYLOR ATHLETIC EVENTS, DONOR CULTIVATION EVENTS, OR FUNDRAISING EVENTS. CERTAIN HIGHLY COMPENSATED EMPLOYEES TRAVELED ON CHARTER FLIGHTS WITH THEIR RESPECTIVE ATHLETIC TEAMS TO ATTEND ATHLETIC EVENTS. THE BAYLOR PROVIDED PLANE OR CHARTER FLIGHT WAS USED BY HIGHLY COMPENSATED EMPLOYEES FOR STUDENT ATHLETIC RECRUITING PURPOSES, ATTENDING MEDIA EVENTS, ATTENDING DONOR RELATED ACTIVITIES AND EVENTS, OR ATTENDING COACHING CONFERENCES/CLINICS. FLIGHTS WERE REVIEWED BY THE UNIVERSITY AND ANY PART OF A FLIGHT THAT WAS NOT BUSINESS RELATED WAS REPORTED AS TAXABLE COMPENSATION. Travel for companions Schedule J, Part I, Line 1a TRAVEL FOR COMPANIONS - OCCASIONALLY, A GUEST OR FAMILY MEMBER OF A LISTED PERSON WAS PROVIDED TRAVEL. THE UNIVERSITY POLICY AND PRACTICE IS TO REVIEW TRAVEL ACTIVITIES THAT OCCUR THROUGHOUT THE YEAR AND REPORT THE VALUE OF SUCH TRAVEL AS TAXABLE COMPENSATION TO THE LISTED PERSON IF NO BONA FIDE BUSINESS PURPOSE EXISTED FOR THE COMPANION TRAVEL. Tax indemnification and gross-up payments Schedule J, Part I, Line 1a TAX INDEMNIFICATION AND GROSS-UP PAYMENTS - THE VICE PRESIDENT FOR STUDENT LIFE RECEIVED GROSS-UP PAYMENTS PER EMPLOYMENT CONTRACTUAL ARRANGEMENT. THESE GROSS-UP PAYMENTS COVERED THE ADDITIONAL TAXES OWED ON THE SUPPLEMENTAL PAYMENTS FOR HIS CHILDREN'S TUITION COSTS THAT DID NOT QUALIFY UNDER BAYLOR'S TUITION REMISSION POLICY. THE FULL AMOUNT WAS REPORTED AS TAXABLE INCOME INCLUDING THE TAX ON THE GROSS-UP PAYMENTS. THE UNIVERSITY MAY OCCASIONALLY GROSS-UP OTHER PAYMENTS, BUT ALL SUCH PAYMENTS ARE INCLUDED IN THE TAXABLE INCOME OF THE APPLICABLE EMPLOYEE. Housing allowance or residence for personal use Schedule J, Part I, Line 1a HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - THE FORMER INTERIM PRESIDENT RECEIVED A MINISTER'S HOUSING ALLOWANCE WHICH WAS ASSOCIATED WITH THE PROVISION OF SERVICES RELATED TO MINISTERIAL DUTIES AND THUS APPROPRIATELY NOT REPORTED AS TAXABLE COMPENSATION. BAYLOR PROVIDES THE PRESIDENT WITH A HOUSE AS A CONDITION OF EMPLOYMENT AND FOR THE COVENIENCE OF THE UNIVERSITY. THE PROVISION OF THE HOUSE IS NOT INCLUDED AS TAXABLE COMPENSATION. BAYLOR PROVIDED THE SENIOR VICE PRESIDENT FOR DEVELOPMENT AND STRATEGIC INITIATIVES WITH HOUSING AND REPORTED IT AS TAXABLE INCOME. Health or social club dues or initiation fees Schedule J, Part I, Line 1a SOCIAL CLUB DUES OR INITIATION FEES - CERTAIN OFFICERS AND HIGHLY COMPENSATED EMPLOYEES WERE PROVIDED COUNTRY CLUB MEMBERSHIPS IN ONE OR TWO LOCAL CLUBS. ALL CLUB MEMBERSHIPS WERE REPORTED AS TAXABLE COMPENSATION. Personal services Schedule J, Part I, Line 1a PERSONAL SERVICES - BAYLOR PROVIDES HOUSEKEEPING SERVICES FOR THE UNIVERSITY-PROVIDED HOUSE FOR THE PRESIDENT. THE PORTION OF THE HOUSEKEEPING EXPENSES USED FOR PERSONAL PURPOSES WERE INCLUDED AS TAXABLE INCOME TO THE PRESIDENT. Written policy regarding payment or reimbursement of expenses Schedule J, Part I, Line 1b THE UNIVERSITY HAS A WRITTEN POLICY FOR THE FOLLOWING BENEFITS: FIRST-CLASS TRAVEL AND CHARTER TRAVEL, TRAVEL FOR COMPANIONS, AND CLUB MEMBERSHIPS. THE BAYLOR AIRCRAFT POLICY IS APPLICABLE TO BAYLOR-PROVIDED CHARTER TRAVEL. OTHER CHARTER TRAVEL USED BY THE ATHLETIC DEPARTMENT FOR TEAM TRAVEL IS BASED UPON THE NEED OF THE SPORT. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS REQUIRE BOARD OF REGENTS APPROVAL. THE PRESIDENT'S HOUSING IS PROVIDED AS A CONDITION OF EMPLOYMENT PER THE TERMS OF HIS CONTRACT, AND THE HOUSE IS PROVIDED FOR THE CONVENIENCE OF THE UNIVERSITY. HOUSEKEEPING SERVICES ARE HANDLED AS NOTED ABOVE. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b THE PRESIDENT PARTICIPATED IN A NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PRESIDENT RECEIVED AN ACCRUED BENEFIT OF $75,000 DURING 2012. THE ACCRUED DEFERRED COMPENSATION SHALL VEST ON THE EARLIER OF DEATH, PERMANENT DISABILITY, OR MAY 31, 2015 IF HE IS STILL EMPLOYED AT BAYLOR. Non-fixed payments Schedule J, Part I, Line 7 BAYLOR UNIVERSITY'S BOARD OF REGENTS AWARDED THE PRESIDENT A PERFORMANCE BONUS IN 2012. Payments on contract that is subject to the initial contract exception Schedule J, Part I, Line 8 FIXED PAYMENTS ASSOCIATED WITH THE CONTRACTS ENTERED INTO WITH THE PRESIDENT AND VICE PRESIDENT FOR STUDENT LIFE ARE SUBJECT TO THE INITIAL CONTRACT EXCEPTION. KEVIN JACKSON AND KEN STARR WERE NOT DISQUALIFIED PERSONS IMMEDIATELY PRIOR TO ENTERING INTO THE INITIAL CONTRACTS. A WACO EDUCATION FINANCE CORPORATION 020603383 929833AP6 2008-04-08 271184519 REFUNDING OF PRIOR ISSUES 05/23/2002 AND 05/17/2006. false false false B CLIFTON HIGHER EDUCATION FINANCE CORPORATION 800349380 187154AV1 2011-04-14 110202345 REFUNDING/REFINANCING OF 2008B AND COMMERCIAL PAPER - 12/10/2008. false false false C WACO EDUCATION FINANCE CORPORATION 020603383 929833AW1 2012-02-22 129496800 NEW CONSTRUCTION AND REAL ESTATE. false false false A 89490000 0 271211761 0 0 0 1082075 72544 3665000 0 266392142 0 true false true true B 5735000 0 110202352 0 0 0 1183277 0 0 0 109019075 0 true false true true C 0 0 129741902 0 4294536 0 1070499 0 0 95430155 0 28946711 2014 false false false true A false false true true true true 0.0160 0.0000 0.0160 false false 0 false true B false true true true true true 0.0060 0.0000 0.0060 false false 0 false true C false false true true false false 0.0000 0.0000 0.0000 false false 0 false true A false false false true true true BARCLAYS BANK LLP 22.5 false false false 0.0 false false true B false true false true false false 0 false false false 0 false false true C false true false true false false 0.0 false false false 0.0 false false true A true B true C true COLUMN A SCHEDULE K, PART II, LINE 1 THE AMOUNT OF THE BONDS RETIRED INCLUDES $79,550,000 OF THE SERIES 2008B BONDS (OF WHICH $5,675,000 REACHED MATURITY AND $73,875,000 WAS REFUNDED BY THE 2011 ISSUE) AND $9,940,000 OF THE SERIES 2008A BONDS THAT REACHED MATURITY. COLUMN B SCHEDULE K, PART II, LINE 1 $5,735,000 OF THE SERIES 2011 BONDS REACHED MATURITY. COLUMN A & C SCHEDULE K, PART II, LINE 3 THE TOTAL PROCEEDS EXCEEDS THE ISSUE PRICE BY THE INVESTMENT EARNINGS EARNED THROUGH 5/31/2013. COLUMN A SCHEDULE K, PART II, LINE 9 THE AMOUNT REPORTED IS SWAP TERMINATION FEES. COLUMN B SCHEDULE K, PART II, LINE 11 $35,000,000 OF THE SERIES 2011 PROCEEDS WERE USED TO REFINANCE A PORTION OF COMMERCIAL PAPER LOAN, WHICH ORIGINALLY FINANCED MULTIPLE CAPITAL PROJECTS FOR THE UNIVERSITY. THE REMAINING AMOUNT WAS USED TO REFUND 2008B ISSUE. COLUMN A SCHEDULE K, PART II, LINE 11 THE AMOUNT WAS USED TO REFUND A PRIOR ISSUE. COLUMNS A & B SCHEDULE K, PART II, LINE 13 BAYLOR'S UNDERSTANDING IS TO REPORT NEW MONEY PROJECTS, NOT AMOUNTS USED IN REFUNDING OR REFINANCING. COLUMNS A, B, & C SCHEDULE K, PART IV, LINE 2C COLUMN A: THE FINAL REBATE CALCULATION WAS COMPLETED AS OF 1/31/2009, WITH NO REBATE DUE. COLUMN B: EVEN THOUGH THE SERIES 2011 ISSUE IS WITHIN THE FIRST FIVE YEAR PERIOD, THE FINAL REBATE CALCULATION WAS COMPLETED AS OF 9/30/2011 WITH NO AMOUNT DUE. COLUMN C: EVEN THOUGH THE SERIES 2012 ISSUE IS WITHIN THE FIRST FIVE YEAR PERIOD, AN INTERMEDIATE CALCULATION WAS COMPLETED AS OF 5/31/2013. COLUMN A SCHEDULE K, PART IV, LINE 3 IN THE ISSUANCE OF THE WACO EDUCATION FINANCE CORPORATION SERIES 2008 BONDS, ONLY $159,100,000 WAS VARIABLE. THE REMAINING $112,000,000 WAS FIXED. OF THE $159,100,000 VARIABLE BONDS, $5,675,000 REACHED MATURITY PRIOR TO $73,875,000 BEING REFUNDED BY SERIES 2011. PART V SCHEDULE K, PART V BAYLOR HAS PROCEDURES THAT IT FOLLOWS FOR TAX-EXEMPT BONDS TO ENSURE COMPLIANCE WITH APPLICABLE FEDERAL REGULATIONS AND TO IDENTIFY ANY POTENTIAL VIOLATIONS OF FEDERAL TAX REQUIREMENTS. BAYLOR'S PROCEDURES HAVE BEEN IN PLACE SINCE THE ISSUANCE OF THE BONDS. THESE PROCEDURES WERE REVIEWED AND UPDATED DURING THE CURRENT YEAR. NOT REQUIRED NOT REQUIRED 52000 MERIT SCHOLARSHIPS EDUCATIONAL SUPPORT NOT REQUIRED NOT REQUIRED 18370 NEED BASED SCHOLARSHIPS EDUCATIONAL SUPPORT NOT REQUIRED NOT REQUIRED 15288 TUITION ASSISTANTSHIPS EDUCATIONAL SUPPORT CHARLES DAVIS SPOUSE OF OFFICER ELIZABETH DAVIS 190871 EMPLOYMENT false MICHAEL BARRY SON OF OFFICER JOHN BARRY 30745 EMPLOYMENT false GREG HAMERLY SON-IN-LAW OF OFFICER PATTIE ORR 140696 EMPLOYMENT false IVY HAMERLY DAUGHTER OF OFFICER PATTIE ORR 54177 EMPLOYMENT false DIANA GARLAND SPOUSE OF FORMER INTERIM PRESIDENT DAVID GARLAND 162435 EMPLOYMENT false JANA HIXSON DAUGHTER OF REGENT MILTON HIXSON 61303 EMPLOYMENT false WASHINGTON PARTNERS LTD SON OF REGENT CLIFTON ROBINSON IS OFFICER 526656 PARTNERSHIP LEASES BUILDING SPACE TO BAYLOR UNIVERSITY false CLARK ELLISTON SON OF REGENT GARY ELLISTON 23003 EMPLOYMENT false LOCKE LORD LLP REGENT JERRY CLEMENTS IS A PARTNER 136022 LEGAL SERVICES PROVIDED TO BAYLOR UNIVERSITY false X 2 2 X 2 X 1 X 61 24219174 AVG OF HIGH & LOW MARKET ON DAY DONATED X 2 1235000 OPINIONS OF EXPERTS X 1 30300 OPINIONS OF EXPERTS X FURNITURE & EQUIPMENT 5 45454 COST X HORSES 7 110005 OPINIONS OF EXPERTS X GUN 1 6336 COST X SUPPLIES 2 4539 COST X BOAT PARTS 1 400 COST X FOOTBALL TICKETS 2 337 MARKET VALUE X VEST 1 2612 COST X TAXIDERMY 1 1 X INCOME INTEREST 2 2655544 MARKET VALUE 11 false true true Third parties used to solicit, process, or sell noncash contributions Schedule M, Part I, Line 32b FOR STOCK GIFTS, THIRD PARTY BROKERS ARE USED TO TRADE THE STOCK. SUCH ARRANGEMENTS ARE BASED ON VARYING CENTS-PER-SHARE AND REQUIRE BAYLOR APPROVAL BEFORE A TRADE CAN BE CONDUCTED. THE MAJORITY OF TRADES ARE EXECUTED BY A "MARKET ORDER." Explanation of revenues not reported Schedule M, Part I, Line 33 SOME ITEMS INCLUDED IN THE LIST ABOVE WERE VALUED AT $1.00. DONOR DID NOT PROVIDE THE UNIVERSITY WITH AN APPRAISAL, AND THE UNIVERSITY DID NOT HAVE OTHER KNOWLEDGE OF THE VALUATION OF THESE ITEMS. FOR THIS REASON, THE UNIVERSITY DID NOT SHOW REVENUE FOR THESE DONATIONS OTHER THAN $1.00, WHICH REPRESENTS RECEIPT OF THE ITEMS. COLUMN (B) NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED SCHEDULE M, PART I BAYLOR REPORTED THE RECEIPT OF THESE NONCASH CONTRIBUTIONS BASED ON THE NUMBER OF CONTRIBUTIONS WHICH AT TIMES ALSO EQUALS THE NUMBER OF ITEMS RECEIVED. Number of contributions or items contributed. Schedule M, part I, column (b), Line 1 Number of contributions or items contributed. Schedule M, part I, column (b), Line 4 NUMBER REPORTED IN BOX 3 OF FORM 1096 FORM 990, PART V, LINE 1A INCLUDED IN THE NUMBER OF FORMS REPORTED IN BOX 3 OF FORM 1096 ARE 19,350 1098-T FORMS, 845 1098-E FORMS, 1,170 1099-MISC FORMS, 7 1099-K FORMS, 5 1099-R FORMS AND 1 1099-INT FORM. Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 DARY STONE AND RAMIRO PENA - BUSINESS RELATIONSHIP, RICHARD WILLIS AND RAMIRO PENA - BUSINESS RELATIONSHIP Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a THE BAPTIST GENERAL CONVENTION OF TEXAS, A NONPROFIT TEXAS CORPORATION, HAS THE AUTHORITY TO ELECT UP TO 25% OF THE MEMBERS OF BAYLOR UNIVERSITY'S BOARD OF REGENTS. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b BAYLOR UNIVERSITY'S BOARD OF REGENTS MAY BE REQUIRED TO OBTAIN APPROVAL FROM THE BAPTIST GENERAL CONVENTION OF TEXAS REGARDING CERTAIN CHANGES TO ITS GOVERNING DOCUMENTS WHICH ADDRESS BOARD COMPOSITION. Monitoring compliance of local unit's activities Form 990, Part VI, Section B, Line 10b THE THREE DISREGARDED ENTITIES ARE GRANTOR TYPE TRUSTS, ONE OF THE TRUST'S SOLE PURPOSE IS TO ACQUIRE PROPERTIES FOR THE UNIVERSITY, AND THE OTHER TWO TRUSTS PROVIDE SCHOLARSHIPS TO STUDENTS OF THE UNIVERSITY. BECAUSE OF THE LIMITED ROLE OF THESE ENTITIES, BAYLOR DID NOT DEVELOP ANY WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF THESE ENTITIES. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE RETURN WAS REVIEWED BY THE UNIVERSITY'S OUTSIDE TAX ACCOUNTANTS. ADDITIONALLY, A COPY OF THE FORM 990 WAS DISTRIBUTED TO ALL REGENTS AND A REVIEW OF THE FORM 990 WAS PERFORMED BY THE REGENT AUDIT AND COMPLIANCE COMMITTEE. THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, THE ASSOCIATE VICE PRESIDENT FOR FINANCIAL SERVICES AND TREASURER, THE DIRECTOR OF TAX AND COMPLIANCE ACCOUNTING, AND THE DIRECTOR OF INTERNAL AUDIT REVIEWED, DISCUSSED, AND ANSWERED QUESTIONS REGARDING THE FORM 990 AND ATTACHED SCHEDULES WITH THE REGENT AUDIT AND COMPLIANCE COMMITTEE. THE REVIEW WAS CONDUCTED, AND A COPY OF THE RETURN AS FILED WAS PROVIDED TO ALL REGENTS PRIOR TO THE FILING OF THE FORM 990. PART VI, LINES 12-15 FORM 990, PART VI, LINE 12A BAYLOR UNIVERSITY'S POLICIES DETAILED IN LINES 12-15 DO NOT APPLY DIRECTLY TO ITS DISREGARDED ENTITIES. Conflict of interest policy Form 990, Part VI, Section B, Line 12c BAYLOR UNIVERSITY MAINTAINS THREE SEPARATE CONFLICT OF INTEREST POLICIES APPLICABLE TO THE FOLLOWING GROUPS: (1) REGENTS; (2) OFFICERS, ADMINISTRATIVE EMPLOYEES AND OTHER EMPLOYEES; AND (3) FACULTY. EACH GROUP IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. REGENTS: THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS REVIEWS ALL COMPLETED REGENT CONFLICT DISCLOSURE FORMS AND CONSULTS WITH THE PRESIDENT, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, GENERAL COUNSEL, AND OTHER UNIVERSITY ADMINISTRATORS, IF NECESSARY. A FINAL REPORT IS PREPARED FOR REVIEW BY THE REGENT AUDIT AND COMPLIANCE COMMITTEE. A REGENT IS NOT ALLOWED TO BE INVOLVED IN DISCUSSIONS, NOR VOTE ON RELATED MATTERS, SHOULD A CONFLICT OF INTEREST EXIST. CONFLICTS OF INTEREST OF A SEVERE NATURE INVOLVING A REGENT ARE ADDRESSED VIA THE APPROPRIATE BAYLOR UNIVERSITY BOARD OF REGENTS BYLAWS WITH THE ACTION(S) BEING DETERMINED BY THE BOARD THAT COULD INCLUDE REMOVAL OF THAT REGENT AS A MEMBER OF THE BOARD OF REGENTS. OFFICERS, ADMINISTRATIVE EMPLOYEES AND OTHER EMPLOYEES: THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS REVIEWS ALL COMPLETED CONFLICT DISCLOSURE FORMS AND CONSULTS WITH THE PRESIDENT, GENERAL COUNSEL, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, ASSOCIATE VICE PRESIDENT FOR HUMAN RESOURCES, AND OTHER UNIVERSITY ADMINISTRATORS, IF NECESSARY. A FINAL REPORT OF ALL POTENTIAL CONFLICTS WHICH INCLUDES THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' OPINION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS PROVIDED TO THE PRESIDENT AND VICE PRESIDENT FOR FINANCE AND ADMINISTRATION. SHOULD THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS AND VICE PRESIDENT FOR FINANCE AND ADMINISTRATION DIFFER IN OPINION AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THEN A FINAL DECISION IS MADE BY THE PRESIDENT. HOWEVER, FOR POTENTIAL CONFLICTS REPORTED BY THE PRESIDENT AND HIS DIRECT REPORTS, THE REGENT AUDIT AND COMPLIANCE COMMITTEE WILL REVIEW THOSE MATTERS AND MAKE THE FINAL DECISION. A FINAL REPORT OF ALL POTENTIAL CONFLICTS WHICH INCLUDES THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' OPINION AS TO WHETHER A CONFLICT EXISTS IS PROVIDED TO THE REGENT AUDIT AND COMPLIANCE COMMITTEE. OFFICERS, ADMINISTRATIVE EMPLOYEES, AND OTHER EMPLOYEES ARE RESTRICTED FROM PARTICIPATING IN THE DECISION-MAKING PROCESS FOR THOSE TRANSACTIONS THAT INVOLVE THE ACQUISITION OF GOODS OR SERVICES SHOULD A CONFLICT OF INTEREST EXIST. CONFLICTS OF INTEREST OF A SEVERE NATURE INCLUDE APPLICATION OF THE BAYLOR UNIVERSITY STAFF DISCIPLINARY POLICY, WHICH PROVIDES FOR DIFFERENT LEVELS OF DISCIPLINARY ACTIONS, INCLUDING EMPLOYEE TERMINATION. FACULTY: THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS AND THE EXECUTIVE VICE PRESIDENT AND PROVOST REVIEW ALL COMPLETED CONFLICT DISCLOSURE FORMS AND CONSULT WITH THE PRESIDENT, GENERAL COUNSEL, ASSOCIATE VICE PRESIDENT FOR HUMAN RESOURCES, AND OTHER UNIVERSITY ADMINISTRATORS , IF NECESSARY. SHOULD THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS AND THE EXECUTIVE VICE PRESIDENT AND PROVOST DIFFER IN OPINION AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THEN A FINAL DECISION IS MADE BY THE PRESIDENT. A FINAL REPORT OF ALL POTENTIAL CONFLICTS WHICH INCLUDES THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS' OPINION AS TO WHETHER A CONFLICT EXISTS IS PROVIDED TO THE REGENT AUDIT AND COMPLIANCE COMMITTEE. FACULTY AND STAFF ARE RESTRICTED FROM PARTICIPATING IN THE DECISION-MAKING PROCESS FOR THOSE TRANSACTIONS THAT INVOLVE THE ACQUISITION OF GOODS OR SERVICES SHOULD A CONFLICT OF INTEREST EXIST. CONFLICTS OF INTEREST OF A SEVERE NATURE INCLUDE APPLICATION OF BAYLOR UNIVERSITY PERSONNEL POLICY WHICH PROVIDES FOR CONSEQUENCES INCLUDING TERMINATION OF THE FACULTY MEMBER. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a BAYLOR'S PROCEDURES AND PRACTICES IN SUPPORT OF THE BOARD OF REGENTS GUIDELINES FOR BOARD OPERATIONS ENSURE THAT COMPENSATION ARRANGEMENTS FOR THE PRESIDENT MUST BE APPROVED BY THE BOARD IN ORDER TO GO INTO EFFECT. A REGENT SUBCOMMITTEE CONDUCTS THE PRESIDENTIAL ASSESSMENT PROCESS AND OBTAINS AND REVIEWS APPROPRIATE COMPARABLE COMPENSATION DATA ANNUALLY AND AS NEEDED IN ORDER TO REVIEW AND APPROVE COMPENSATION ARRANGEMENTS. THE COMPARABILITY DATA COMES FROM A VARIETY OF SOURCES WHICH INCLUDES THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES SURVEYS, WESTERN MANAGEMENT GROUP SURVEYS, THE CHRONICLE FOR HIGHER EDUCATION, AND OUTSIDE CONSULTANT SURVEYS THAT INCLUDE SALARIES AND/OR BENEFITS DATA. THE REGENT SUBCOMMITTEE REVIEWS THE REASONABLENESS OF COMPENSATION ARRANGEMENTS AGAINST THE COMPARABILITY DATA AS WELL AS THE PERFORMANCE OF THE PRESIDENT AND DOCUMENTS THE BASIS OF THEIR DETERMINATIONS AND ACTIONS CONCURRENT WITH MAKING THE DETERMINATION. THE DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION, THE DATE OF APPROVAL, THE NAMES OF THE REGENT SUBCOMMITTEE MEMBERS PRESENT DURING THE REVIEW AND VOTE ON THE TRANSACTION, THE COMPARABILITY DATA RELIED UPON AND THE BASIS FOR THE DETERMINATION. THE REGENT SUBCOMMITTEE SUBSEQUENTLY PRESENTS ITS RECOMMENDATIONS TO THE FULL REGENT BOARD FOR APPROVAL, WHICH IS CONCURRENTLY DOCUMENTED AS WELL. THIS PROCESS WAS DONE IN 2012-2013. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b BAYLOR'S PROCEDURES AND PRACTICES ENSURE THAT COMPENSATION ARRANGEMENTS FOR OTHER OFFICERS AND KEY EMPLOYEES DEEMED TO BE DISQUALIFIED PERSONS AND/OR HIGHLY COMPENSATED MUST BE APPROVED BY THE BOARD OF REGENTS IN ORDER TO GO INTO EFFECT. A REGENT SUBCOMMITTEE OBTAINS AND REVIEWS APPROPRIATE COMPARABLE COMPENSATION DATA ANNUALLY, AND AS NEEDED IN ORDER TO REVIEW AND APPROVE COMPENSATION ARRANGEMENTS FOR OTHER OFFICERS AND KEY EMPLOYEES DEEMED TO BE DISQUALIFIED PERSONS AND/OR HIGHLY COMPENSATED. THIS INCLUDES THE REVIEW AND APPROVAL OF THE PRESIDENT'S SALARY RECOMMENDATIONS FOR EXECUTIVE COUNCIL MEMBERS. THE COMPARABILITY DATA COMES FROM A VARIETY OF SOURCES TO INCLUDE THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES SURVEYS, WESTERN MANAGEMENT GROUP SURVEYS, THE CHRONICLE FOR HIGHER EDUCATION, FORM 990S, WINTHROP AD SURVEYS, ATHLETICS ASSOCIATION SURVEYS AND OUTSIDE CONSULTANT SURVEYS THAT INCLUDE SALARIES AND/OR BENEFITS DATA. THE REGENT SUBCOMMITTEE REVIEWS THE REASONABLENESS OF COMPENSATION ARRANGEMENTS AGAINST THE COMPARABILITY DATA AND DOCUMENTS THE BASIS OF THEIR DETERMINATIONS AND ACTIONS CONCURRENT WITH MAKING THE DETERMINATION. THE DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION, THE DATE OF APPROVAL, THE NAMES OF THE REGENT SUBCOMMITTEE MEMBERS PRESENT DURING THE REVIEW AND VOTE ON THE TRANSACTION, THE COMPARABILITY DATA RELIED UPON AND THE BASIS FOR THE DETERMINATION. THE REGENT SUBCOMMITTEE SUBSEQUENTLY PRESENTS ITS RECOMMENDATIONS TO THE FULL REGENT BOARD FOR APPROVAL, WHICH IS CONCURRENTLY DOCUMENTED AS WELL. THIS IS DONE ANNUALLY AND AS NEEDED. ALL OFFICERS AND KEY EMPLOYEES THAT ARE INCLUDED IN PART VII, SECTION A WERE REVIEWED UNDER THIS PROCESS IN 2012-2013. JOINT VENTURE POLICY OR PROCEDURE FORM 990, PART VI, LINE 16B BAYLOR HAS NOT FORMALLY ADOPTED A WRITTEN POLICY OR PROCEDURE REGARDING JOINT VENTURES. THERE WERE TWO JOINT VENTURE INVESTMENTS THAT TRIGGERED THE "YES" RESPONSE TO PART VI, LINE 16A. ONE WAS GIFTED TO BAYLOR BY A BENEFACTOR AND PRODUCES AN IMMATERIAL AMOUNT OF INCOME TO THE UNIVERSITY. THE SECOND VENTURE INVOLVES THE UNIVERSITY TAKING A VERY SMALL EQUITY INTEREST IN A START-UP COMPANY IN WHICH THE UNIVERSITY HAS THE PATENT RIGHTS AND LICENSED OUT THESE RIGHTS IN RETURN FOR A ROYALTY PAYMENT. IN GENERAL, BAYLOR WILL NOT ENTER INTO A JOINT VENTURE OR INVESTMENT AGREEMENT UNLESS (1) THE UNIVERSITY AT ALL TIMES RETAINS CONTROL OVER THE VENTURE SUFFICIENT TO ENSURE THAT THE PARTNERSHIP FURTHERS THE EXEMPT PURPOSE OF THE UNIVERSITY; (2) IN ANY PARTNERSHIP IN WHICH THE UNIVERSITY IS A PARTNER, ACHIEVEMENT OF EXEMPT PURPOSES IS PRIORITIZED OVER MAXIMIZATION OF PROFITS FOR THE PARTNERS; (3) THE PARTNERSHIP DOES NOT ENGAGE IN ANY ACTIVITIES THAT WOULD JEOPARDIZE THE UNIVERSITY'S EXEMPTION OR REPUTATION; AND (4) ALL CONTRACTS ENTERED INTO BY THE PARTNERSHIP WITH THE UNIVERSITY MUST BE AT ARM'S-LENGTH, WITH PRICES SET AT FAIR MARKET VALUE. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 BAYLOR'S FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICIES FOR FACULTY AND OFFICERS, ADMINISTRATIVE EMPLOYEES, AND OTHER EMPLOYEES ARE POSTED ON BAYLOR'S WEBSITE. THE UNIVERSITY'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY FOR REGENTS ARE NOT AVAILABLE TO THE PUBLIC. COMPENSATION FROM RELATED ORGANIZATIONS FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (E) BAYLOR TRANSMITS AN ANNUAL QUESTIONNAIRE WITH PERTINENT INSTRUCTIONS AND DEFINITIONS TO EACH OF ITS CURRENT AND FORMER REGENTS, OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES LISTED ON PART VII, SECTION A, INQUIRING INTO AMOUNTS OF ANY REPORTABLE COMPENSATION OR OTHER COMPENSATION THAT WAS RECEIVED BY THESE INDIVIDUALS FROM A RELATED ORGANIZATION. THE QUESTIONNAIRE INCLUDES THE NAME, TITLE, DATE, AND SIGNATURE OF EACH PERSON REPORTING THE INFORMATION TO BAYLOR. AVERAGE HOURS PER WEEK FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B) FORMER OFFICER AND KEY EMPLOYEES HAVE AVERAGE HOURS REPORTED BECAUSE THESE INDIVIDUALS REMAIN EMPLOYEES OF THE UNIVERSITY BUT NOT IN THE ROLE AS AN OFFICER OR KEY EMPLOYEE. Form 990, Part VII, Section A, Line 5 Compensation from an unrelated organization or individual NAME - SCOTT DREW, COMPENSATION FROM UNRELATED ORGANIZATION - 7,500, NAME OF UNRELATED ORGANIZATION - ADIDAS, TYPE OF COMPENSATION - APPAREL;NAME - ARTHUR BRILES, COMPENSATION FROM UNRELATED ORGANIZATION - 1,100, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - PHIL BENNETT, COMPENSATION FROM UNRELATED ORGANIZATION - 1,100, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - PHILIP MONTGOMERY, COMPENSATION FROM UNRELATED ORGANIZATION - 1,500, NAME OF UNRELATED ORGANIZATION - NIKE AND LONESTAR, TYPE OF COMPENSATION - APPAREL OF $1,100 AND $400 PAYMENT FOR SPEAKING ENGAGEMENT; Other changes in net assets or fund balances Form 990 , Part XI, Line 9 CHANGE IN PRESENT VALUE ADJUSTMENT FOR ANNUITIES PAYABLE - 5064373; GAIN ON INTEREST RATE SWAP - 3572128; FUNDRAISING ADJUSTMENT - 9522; MISC RECLASS - 1433393; PERMANENT STUDENT LOAN EXPENSE ADJUSTMENT - -6693; FACILITIES & ADMIN COST ALLOCATION ADJUSTMENT - 1422378; TICKET ELIMINATION - 787908; Schedule J, Part II Compensation from an unrelated organization or individual NAME - SCOTT DREW, COMPENSATION FROM UNRELATED ORGANIZATION - 7,500, NAME OF UNRELATED ORGANIZATION - ADIDAS, TYPE OF COMPENSATION - APPAREL;NAME - ARTHUR BRILES, COMPENSATION FROM UNRELATED ORGANIZATION - 1,100, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - PHIL BENNETT, COMPENSATION FROM UNRELATED ORGANIZATION - 1,100, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - PHILIP MONTGOMERY, COMPENSATION FROM UNRELATED ORGANIZATION - 1,500, NAME OF UNRELATED ORGANIZATION - NIKE AND LONESTAR, TYPE OF COMPENSATION - APPAREL OF $1,100 AND $400 PAYMENT FOR SPEAKING ENGAGEMENT; SACO REALTY INVESTMENT TRUST - REV PO BOX 41629 MAC T5283-016 AUSTIN TX 78704 276249806 REAL ESTATE HOLDING AND MANAGEMENT TX 51370 0 BAYLOR UNIVERSITY TR UA GEORGE AND SID JONES TRUST #0842 COMMUN BANK AND TRUST PO BOX 2303 WACO TX 76703 746157568 GRANTOR TRUST IN SUPPORT OF BAYLOR TX 70774 1062231 BAYLOR UNIVERSITY MARY ANN KOKERNOT LAWRENCE LACY TRUST COMM BANK AND TRUST PO BOX 2303 WACO TX 76703 GRANTOR TRUST IN SUPPORT OF BAYLOR TX 0 307020 BAYLOR UNIVERSITY BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 PO BOX 97296 WACO TX 76798 PROVIDE AND PROMOTE QUALITY EDUCATIONAL PROGRAMMING TX 501(C)(3) 7 BAYLOR UNIVERSITY true BAYLOR UNIVERSITY WOMEN'S COUNCIL OF DALLAS INC 700 N PEARL STREET SUITE 1100 DALLAS TX 75201 SCHOLARSHIP FUNDRAISING TX 501(C)(3) 11 - Type II NA false FB KIRCHNER SCHOLARSHIP FUND #6886 FROST NATIONAL BANK PO BOX 2950 SAN ANTONIO TX 78299 PROVISION OF SCHOLARSHIPS TX 501(C)(3) 11 - Type III - NFI BAYLOR UNIVERSITY true BRYAN NICHOLS SCHOLARSHIPS TRUST 332 118 S HOUSTON AVENUE CAMERON TX 765203932 PROVISION OF SCHOLARSHIPS TX 501(C)(3) N/A BAYLOR UNIVERSITY true HAROLD E RILEY FOUNDATION PO BOX 149151 AUSTIN TX 787149151 SUPPORT OF BAYLOR AND SW THEOLOGICAL SEMINARY TX 501(C)(3) 11 - Type I NA false BAYLOR BEAR FOUNDATION ONE BEAR PLACE 97108 WACO TX 767987108 SUPPORT OF BAYLOR UNIVERSITY ATHLETICS TX 501(C)(3) 9 NA false FLEMING CHURCH LOAN TRUST 1601 ELM STREET SUITE 1700 DALLAS TX 752017241 TRUST SUPPORTING BAYLOR UNIVERSITY, AS WELL AS OTHER ORGANIZATIONS TX 501(C)(3) 11 - Type II NA false KOKERNOT TRUST 1601 ELM STREET SUITE 1700 DALLAS TX 752017241 TRUST WHICH PAYS INCOME IN SUPPORT OF BAYLOR UNIVERSITY AND OTHER UNIVERSITIES TX 501(C)(3) 11 - Type II BAYLOR UNIVERSITY true EPS ELEEMOSYNARY TRUST 1304 ENTERPRISE BLVD LAKE CHARLES LA 70601 TRUST SUPPORTS COLLEGES AND OPERAS LA 501(C)(3) 11 - Type II NA false BIG TWELVE CONFERENCE INC 400 E JOHN CARPENTER FREEWAY IRVING TX 75062 ORGANIZE, PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETICS AMONG ITS MEMBER INSTITUTIONS TX 501(C)(3) 11 - Type I NA false THE MARRS MCLEAN TRUST #4876-01 PO BOX 2950 SAN ANTONIO TX 78299 TRUST SUPPORTS BAYLOR UNIVERSITY AND OTHER COLLEGES TX 501(C)(3) 11 - Type III - NFI NA false CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK ONE BEAR PLACE 97043 WACO TX 767987043 HOLDING COMPANY TX 501(C)(2) N/A BAYLOR UNIVERSITY true CHARITABLE REMAINDER TRUSTS (50) CHARITABLE TRUST - SUPPORT TX NA TRUST true CHARITABLE LEAD TRUSTS (4) CHARITABLE TRUST - SUPPORT TX NA TRUST true POOLED INCOME FUND (1) CHARITABLE TRUST - SUPPORT TX NA TRUST true CHARITABLE REMAINDER TRUSTS (17) CHARITABLE TRUST - SUPPORT TX NA TRUST CHARITABLE LEAD TRUST (1) CHARITABLE TRUST - SUPPORT FL NA TRUST true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT CA NA TRUST CHARITABLE REMAINDER TRUSTS (2) CHARITABLE TRUST - SUPPORT LA NA TRUST true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT KY NA TRUST true CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST - SUPPORT TN NA TRUST true true true true false false false false false false false true true true true true false false true false BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 B 240785 CASH CONTRIBUTIONS BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 L 241942 COST BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 M 130668 COST BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34 N 76791 ESTIMATED FAIR MARKET VALUE FB KIRCHNER SCHOLARSHIP FUND #6886 A 17852 CASH BRYAN NICHOLS SCHOLARSHIP TRUST 332 A 5397 CASH KOKERNOT TRUST A 268761 CASH POOLED INCOME FUND A 3118 CASH CHARITABLE LEAD TRUSTS (4) C 876905 CASH