Form990
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 06-01-2013 , 2013, and ending 05-31-2014
BCheck if applicable:
CName of organization
BAYLOR UNIVERSITY
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
One Bear Place 97043
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Waco, TX767987043
D Employer identification number

74-1159753
E Telephone number

G Gross receipts $ 867,057,457
F Name and address of principal officer:
KENNETH STARR
One Bear Place 97096
Waco,TX767987096
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.BAYLOR.EDU
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1845
M State of legal domicile: TX
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: 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.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 28
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 19
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 9,155
6 Total number of volunteers (estimate if necessary) ............. 6 2,500
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a -852,270
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b -257,495
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 142,945,587 96,333,453
9 Program service revenue (Part VIII, line 2g) ......... 630,715,724 675,834,917
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 61,980,987 62,995,427
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 4,356,478 4,882,330
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 839,998,776 840,046,127
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 212,107,807 230,812,592
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 288,853,470 303,780,552
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 454,390 477,129
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet16,130,314    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 212,118,498 230,567,474
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 713,534,165 765,637,747
19 Revenue less expenses. Subtract line 18 from line 12....... 126,464,611 74,408,380
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 2,435,682,655 2,570,694,236
21 Total liabilities (Part X, line 26)............. 860,813,289 856,773,607
22 Net assets or fund balances. Subtract line 21 from line 20..... 1,574,869,366 1,713,920,629
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: 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.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 447,489,184 including grants of $ 222,239,582 ) (Revenue $ 500,611,646 )
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 144 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.
4b (Code:   ) (Expenses $ 115,543,912 including grants of $ 5,855,985 ) (Revenue $ 54,878,823 )
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.
4c (Code:   ) (Expenses $ 50,881,501 including grants of $ 56,011 ) (Revenue $ 3,535,236 )
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.
(Code:   ) (Expenses $ 67,708,611 including grants of $ 2,661,014 ) (Revenue $ 117,279,073 )
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.
4d Other program services (Describe in Schedule O.)
(Expenses $ 67,708,611 including grants of $ 2,661,014 ) (Revenue $ 117,279,073 )
4e Total program service expensesMediumBullet681,623,208
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
Yes
 
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII .................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule EClick to see attachment....
13
Yes
 
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions).... Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................ Click to see attachment
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
Yes
 
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV..................... Click to see attachment
28b
Yes
 
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
21,892
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
9,155
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletCJ , CH , SP , UK
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
Yes
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
3
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
28
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
19
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
No
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
No
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
AK , AZ , CO , GA , KY , MD , MA , MI , NH , OH , OK , OR , SC
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletBob C Spence700 S University Parks Dr Ste 670WacoTX767061003 (254) 710-3731
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) C CLIFTON ROBINSON........................................................................
REGENT
 5.00
.......................   		X           144 0 0
(2) CHRISTOPHER B HOWARD........................................................................
REGENT
 2.00
.......................   		X           144 0 0
(3) DAVID HARLAN HARPER........................................................................
REGENT
 20.00
.......................   		X           144 0 0
(4) DUANE BROOKS........................................................................
REGENT
 6.00
.......................   		X           1,662 0 0
(5) GARY D ELLISTON........................................................................
REGENT
 2.00
.......................   		X           144 0 0
(6) JAMES CARY GRAY........................................................................
REGENT
 5.00
.......................   		X           144 0 0
(7) JEFF D REETER........................................................................
REGENT
 3.00
.......................   		X           144 0 0
(8) JENNIFER WALKER ELROD........................................................................
REGENT
 2.50
.......................   		X           140 0 0
(9) JERRY K CLEMENTS........................................................................
REGENT
 3.00
.......................   		X           140 0 0
(10) JOEL T ALLISON........................................................................
REGENT
 2.00
.......................   		X           144 0 0
(11) KATHY WILLS WRIGHT........................................................................
REGENT
 10.00
.......................   		X           140 0 0
(12) KENNETH Q CARLILE........................................................................
REGENT
 2.00
.......................   		X           144 0 0
(13) LARRY P HEARD........................................................................
REGENT
 5.00
.......................   		X           144 0 0
(14) LINDA BRIAN........................................................................
REGENT
 2.50
.......................   		X           140 0 0
(15) MARK A MCCOLLUM........................................................................
REGENT
 4.00
.......................   		X           144 0 0
(16) MILES JAY ALLISON........................................................................
REGENT
 6.00
.......................   		X           144 0 0
(17) MILTON HIXSON........................................................................
REGENT
 9.00
.......................   		X           874 0 0
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) PHILIP W STEWART........................................................................
REGENT
 2.00
.......................   		X           144 0 0
(19) R DARY STONE........................................................................
REGENT
 5.00
.......................   		X           144 0 0
(20) RAMIRO PENA JR........................................................................
REGENT
 15.00
.......................   		X           826 0 0
(21) RANDOLPH L PULLIN........................................................................
REGENT
 5.00
.......................   		X           144 0 0
(22) RICHARD S WILLIS........................................................................
REGENT
 20.00
.......................   		X           144 0 0
(23) ROBERT E BEAUCHAMP........................................................................
REGENT
 3.00
.......................   		X           144 0 0
(24) RONALD DEAN MURFF........................................................................
REGENT
 6.00
.......................   		X           144 0 0
(25) RONALD L WILSON........................................................................
REGENT
 15.00
.......................   		X           144 0 0
(26) SHELLEY GIGLIO........................................................................
REGENT
 4.00
.......................   		X           140 0 0
(27) WD DAN HORD III........................................................................
REGENT
 4.00
.......................   		X           144 0 0
(28) WILLIAM K ROBBINS JR........................................................................
REGENT
 7.50
.......................   		X           144 0 0
(29) BOB C SPENCE........................................................................
ASSOCIATE VICE PRESIDENT FOR FINANCIAL SERVICES & TREASURER/ASSISTANT SECRETARY
 60.00
.......................   		    X       216,418 0 40,072
(30) BRIAN NICHOLSON........................................................................
VICE PRESIDENT FOR FACILITIES AND OPERATIONS
 65.00
.......................   		    X       202,274 0 38,991
(31) CHARLES BECKENHAUER........................................................................
GENERAL COUNSEL & SECRETARY
 72.50
.......................   		    X       264,092 0 41,243
(32) DAVID GARLAND........................................................................
INTERIM PROVOST
 70.00
.......................   		    X       122,464 0 53,320
(33) ELIZABETH DAVIS........................................................................
EXECUTIVE VICE PRESIDENT & PROVOST
 70.00
.......................   		    X       355,066 0 28,722
(34) FELICIA CRUZ........................................................................
ASSISTANT SECRETARY
 40.00
.......................   		    X       49,095 0 16,984
(35) IAN MCCAW........................................................................
VICE PRESIDENT & ATHLETIC DIRECTOR
 60.00
.......................   		    X       555,106 0 56,445
(36) JOHN BARRY........................................................................
VICE PRESIDENT FOR MARKETING AND COMMUNICATIONS & CHIEF MARKETING OFFICER
 60.00
.......................   		    X       280,747 0 49,459
(37) JOHN WHELAN........................................................................
VICE PRESIDENT FOR HUMAN RESOURCES
 50.00
.......................   		    X       208,383 0 42,441
(38) KARLA LEEPER........................................................................
VICE PRESIDENT FOR BOARD AND EXECUTIVE AFFAIRS & CHIEF COMPLIANCE OFFICER
 60.00
.......................   		    X       208,685 0 36,524
(39) KENNETH L HALL........................................................................
SENIOR VICE PRESIDENT FOR UNIVERSITY DEVELOPMENT AND STRATEGIC INITIATIVES
 60.00
.......................   		    X       327,628 0 63,358
(40) KENNETH STARR........................................................................
PRESIDENT AND CHANCELLOR
 75.00
.......................   		    X       788,997 0 143,726
(41) KEVIN JACKSON........................................................................
VICE PRESIDENT FOR STUDENT LIFE
 60.00
.......................   		    X       211,292 0 41,424
(42) MARSHA DUCKWORTH........................................................................
ASSISTANT SECRETARY
 50.00
.......................   		    X       88,332 0 16,426
(43) PATTIE ORR........................................................................
VICE PRESIDENT FOR INFORMATION TECHNOLOGY & DEAN OF UNIVERSITY LIBRARIES
 65.00
.......................   		    X       250,013 0 45,627
(44) REAGAN RAMSOWER........................................................................
SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER
 55.00
.......................   		    X       335,106 0 40,549
(45) ROY BRIAN WEBB........................................................................
VICE PRESIDENT & CHIEF INVESTMENT OFFICER
 45.00
.......................   		    X       405,001 0 44,173
(46) TOMMYE LOU DAVIS........................................................................
VICE PRESIDENT FOR CONSTITUENT ENGAGEMENT
 70.00
.......................   		    X       198,537 0 36,760
(47) LEE NORDT........................................................................
DEAN OF ARTS & SCIENCES
 40.00
.......................   		      X     231,047 0 71,786
(48) ARTHUR BRILES........................................................................
HEAD FOOTBALL COACH
 75.00
.......................   		        X   4,195,015 0 41,058
(49) KIM MULKEY........................................................................
HEAD WOMEN'S BASKETBALL COACH
 50.00
.......................   		        X   1,905,775 0 39,705
(50) PHIL BENNETT........................................................................
ASSISTANT FOOTBALL COACH
 75.00
.......................   		        X   936,175 0 44,240
(51) PHILIP MONTGOMERY........................................................................
ASSISTANT FOOTBALL COACH
 75.00
.......................   		        X   604,045 0 44,240
(52) SCOTT DREW........................................................................
HEAD MEN'S BASKETBALL COACH
 70.00
.......................   		        X   2,458,251 0 44,240
(53) TRUELL HYDE........................................................................
SECRETARY AND MANAGER OF WACO RESEARCH PARK PROPERTY, LLC - FORMER KEY EMPLOYEE
 60.00
.......................   		          X 216,190 0 49,257
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 15,620,676 0 1,170,770
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet478
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
Yes
 
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
AUSTIN COMMERCIAL LPPO BOX 2879DALLASTX752212879 CONSTRUCTION SERVICES 100,118,402
THE BECK GROUP1807 ROSS AVE SUITE 500DALLASTX752018006 COMMERCIAL ARCHITECTURE, CONSTRUCTION AND DEVELOPMENT 51,829,155
ARAMARK HIGHER EDUCATION FACILITIES24818 NETWORK PLACECHICAGOIL606731248 FACILITY MAINTENANCE 29,456,804
ARAMARK CAMPUS SERVICESPO BOX 840706DALLASTX752840706 DINING SERVICES 15,159,837
FLINTCO LLC1624 WEST 21STTULSAOK74107 CONSTRUCTION SERVICES 13,656,728
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet163
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a 0
b Membership dues....1b 1,084,599
c Fundraising events....1c 937,886
d Related organizations...1d 10,493,964
e Government grants (contributions)1e 11,565,969
f All other contributions, gifts, grants, and
similar amounts not included above1f 		72,251,035
g Noncash contributions included in lines
1a-1f:$ 		15,301,652
h Total. Add lines 1a-1f.......MediumBullet 96,333,453
Program Service RevenueAmt Business Code
2a TUITION AND FEES 611310 545,799,337 545,799,337 0 0
b EDUCATION AND GRANTS 611310 22,928,330 22,485,852 130,489 311,989
c ROOM AND BOARD 611310 50,740,424 50,740,424 0 0
d GOVERNMENT CONTRACTS 611310 13,227,810 13,227,810 0 0
e ATHLETICS 611310 37,652,095 36,039,857 408,038 1,204,200
f All other program service revenue . 5,486,921 4,985,825 501,096 0
g Total. Add lines 2a–2f........MediumBullet 675,834,917
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 61,209,239 0 -2,361,754 63,570,993
4 Income from investment of tax-exempt bond proceeds..MediumBullet 66,184 0 0 66,184
5 Royalties...........MediumBullet 4,931,801 0 469,861 4,461,940
(i) Real (ii) Personal
6a Gross rents 8,400 0
b Less: rental expenses 0 0
c Rental income or (loss) 8,400 0
d Net rental income or (loss).......MediumBullet 8,400 0 0 8,400
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 19,895,484 8,552,706
b Less: cost or other basis and sales expenses 19,149,702 7,578,484
c Gain or (loss) 745,782 974,222
d Net gain or (loss)..........MediumBullet 1,720,004 0 0 1,720,004
8a Gross income from fundraising events (not including
$ 937,886
of contributions reported on line 1c). See Part IV, line 18 ..
a 225,273
b Less: direct expenses ...b 283,144
c Net income or (loss) from fundraising events..MediumBullet -57,871 0 -57,871
9a Gross income from gaming activities.
See Part IV, line 19 ...
a 0
b Less: direct expenses ...b 0
c Net income or (loss) from gaming activities...MediumBullet 0 0 0 0
10a Gross sales of inventory, less
returns and allowances .
a 0
b Less: cost of goods sold ..b 0
c Net income or (loss) from sales of inventory..MediumBullet 0 0 0 0
Miscellaneous Revenue Business Code
11a 0   0 0 0 0
b 0   0 0 0 0
c 0   0 0 0 0
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... MediumBullet 0
12 Total revenue. See Instructions......MediumBullet 840,046,127 673,279,105 -852,270 71,285,839
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 2,334,322 2,334,322
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 228,478,270 228,478,270
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 0 0
4 Benefits paid to or for members 0 0
5 Compensation of current officers, directors, trustees, and key employees .... 6,634,361 1,194,155 4,023,804 1,416,402
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 1,332,140 1,032,055 300,085 0
7 Other salaries and wages 230,963,998 216,814,093 6,886,919 7,262,986
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 19,835,495 16,854,402 2,364,341 616,752
9 Other employee benefits ....... 31,395,645 8,692,028 22,056,185 647,432
10 Payroll taxes ........... 13,618,913 11,358,199 1,787,237 473,477
11 Fees for services (non-employees):        
a Management ...... 585,177 569,988 15,189 0
b Legal ......... 1,356,555 27,618 1,320,724 8,213
c Accounting ........... 290,668 3,995 278,423 8,250
d Lobbying ........... 228,635 0 228,635 0
e Professional fundraising services. See Part IV, line 17 477,129 477,129
f Investment management fees ...... 4,297,114 0 4,297,114 0
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 44,177,156 15,201,263 28,743,088 232,805
12 Advertising and promotion .... 3,992,379 2,160,202 1,770,869 61,308
13 Office expenses ....... 19,954,104 17,318,402 1,152,354 1,483,348
14 Information technology ...... 21,225,193 14,392,673 6,640,994 191,526
15 Royalties .. 140,259 140,259 0 0
16 Occupancy ........... 31,949,904 18,530,443 13,362,169 57,292
17 Travel ............ 21,080,091 19,654,947 743,294 681,850
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0 0 0 0
19 Conferences, conventions, and meetings .... 7,357,608 5,780,149 697,859 879,600
20 Interest ........... 21,347,357 19,490,137 1,537,010 320,210
21 Payments to affiliates ....... 0 0 0 0
22 Depreciation, depletion, and amortization ..... 34,854,562 31,822,216 2,509,528 522,818
23 Insurance .............. 0 0 0 0
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a CHANGE IN ACCOUNTING FOR POSTRETIREMENT BENEFITS -12,152,468 0 -12,152,468 0
b IMPAIRMENT OF MAJOR ASSETS 15,384,475 0 15,384,475 0
c UNRELATED BUSINESS INCOME TAX 960,694 0 960,694 0
d ALLOCATION OF COSTS REPORTED IN MGMT AND ADMIN 0 29,338,010 -29,820,015 482,005
e All other expenses 13,538,011 20,435,382 -7,204,282 306,911
25 Total functional expenses. Add lines 1 through 24e 765,637,747 681,623,208 67,884,225 16,130,314
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720). 0      
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 1,006,701 1 16,847,696
2 Savings and temporary cash investments ......... 310,201,166 2 153,838,596
3 Pledges and grants receivable, net ........... 120,886,152 3 124,032,686
4 Accounts receivable, net ............. 44,961,638 4 39,560,967
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 468,829 7 418,845
8 Inventories for sale or use .............. 842,001 8 936,787
9 Prepaid expenses and deferred charges .......... 8,791,539 9 9,779,548
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,386,900,030
b Less: accumulated depreciation ..... 10b 384,742,370 812,629,741 10c 1,002,157,660
11 Investments—publicly traded securities .......... 5,927,082 11 7,107,328
12 Investments—other securities. See Part IV, line 11 ..... 1,119,711,118 12 1,205,401,717
13 Investments—program-related. See Part IV, line 11 ..... 10,256,673 13 10,612,391
14 Intangible assets ............... 15 14 15
15 Other assets. See Part IV, line 11 ........... 0 15 0
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 2,435,682,655 16 2,570,694,236
Liabilities 17 Accounts payable and accrued expenses ......... 72,829,118 17 81,420,282
18 Grants payable ................. 0 18 0
19 Deferred revenue ................ 74,642,506 19 81,004,193
20 Tax-exempt bond liabilities ............. 413,631,477 20 407,428,611
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 306,338 21 257,337
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .... 18,158,000 24 17,348,150
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 281,245,850 25 269,315,034
26 Total liabilities. Add lines 17 through 25......... 860,813,289 26 856,773,607
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 480,268,566 27 515,265,764
28 Temporarily restricted net assets ........... 434,035,571 28 506,653,557
29 Permanently restricted net assets ........... 660,565,229 29 692,001,308
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 1,574,869,366 33 1,713,920,629
34 Total liabilities and net assets/fund balances ........ 2,435,682,655 34 2,570,694,236
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
840,046,127
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
765,637,747
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
74,408,380
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
1,574,869,366
5
Net unrealized gains (losses) on investments ...............
5
53,085,634
6
Donated services and use of facilities .................
6
0
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
11,557,249
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
1,713,920,629
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 51,937,336 55,954,594 112,731,185 142,945,587 96,333,453 459,902,155
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... 0 0 0 0 0 0
3 The value of services or facilities furnished by a governmental unit to the organization without charge.. 0 0 0 0 0 0
4 Total. Add lines 1 through 3 51,937,336 55,954,594 112,731,185 142,945,587 96,333,453 459,902,155
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 17,682,132
6 Public support. Subtract line 5 from line 4. 442,220,023
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4.. 51,937,336 55,954,594 112,731,185 142,945,587 96,333,453 459,902,155
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 59,359,540 62,411,927 64,550,266 61,674,240 68,107,517 316,103,490
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 200,745 0 2,593,997 1,595,722 0 4,390,464
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.).. 409,111 902,827 954,744 703,852 1,741,462 4,711,996
11 Total support (Add lines 7 through 10). 785,108,105
12
12
2,891,941,173
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
56.320 %
15
15
55.720 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
BAYLOR UNIVERSITY
  		Employer identification number

74-1159753
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
BAYLOR UNIVERSITY
  		Employer identification number

74-1159753
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
BAYLOR UNIVERSITY
  		Employer identification number

74-1159753
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd Bullet See separate instructions.SchCMd Bullet Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2013

Schedule C (Form 990 or 990-EZ) 2013
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) .......    
c Total lobbying expenditures (add lines 1a and 1b) ...................    
d Other exempt purpose expenditures ........................    
e Total exempt purpose expenditures (add lines 1c and 1d) ...............    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2013


Schedule C (Form 990 or 990-EZ) 2013
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
No
Yes
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
Yes
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
Yes
 
c
Media advertisements? ....................................
 
No
 
d
Mailings to members, legislators, or the public? .........................
Yes
 
0
e
Publications, or published or broadcast statements? .......................
 
No
 
f
Grants to other organizations for lobbying purposes? .......................
Yes
 
180,674
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
Yes
 
229,143
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
No
 
i
Other activities? ..........................
Yes
 
0
j
Total. Add lines 1c through 1i ...............................
409,817
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ............................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, line 2; and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i 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 $176,590 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.
Schedule C (Form 990 or 990EZ) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........   24
2 Aggregate contributions to (during year) ...   299,505
3 Aggregate grants from (during year) .....   362,433
4 Aggregate value at end of year ........   5,525,413
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $ 107,663
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $ 11,468,676
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 1,061,156,640 964,161,044 1,003,929,142 871,965,931 880,255,464
b Contributions ........ 19,901,892 23,501,360 27,776,340 25,656,080 21,228,117
c Net investment earnings, gains, and losses 125,557,338 127,322,324 -15,811,124 156,640,646 19,129,386
d Grants or scholarships ..... 22,164,784 21,129,048 19,654,867 18,555,686 17,614,644
e Other expenditures for facilities
and programs ........ 		33,250,782 32,699,040 32,078,447 31,777,829 31,032,392
f Administrative expenses ....          
g End of year balance ...... 1,151,200,304 1,061,156,640 964,161,044 1,003,929,142 871,965,931
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet17.000 %
b
Permanent endowment SchDMd Bullet58.000 %
c
Temporarily restricted endowment SchDMd Bullet25.000 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
Yes
 
(ii) related organizations ........................
3a(ii)
Yes
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
Yes
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ................. 4,999,378 70,606,886 75,606,264
b Buildings ................   810,732,031 253,472,131 557,259,900
c Leasehold improvements ............   1,304,766 657,377 647,389
d Equipment ................   91,897,933 62,784,942 29,112,991
e Other .................   407,359,036 67,827,920 339,531,116
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 1,002,157,660
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives 0  
(2)Closely-held equity interests 650,100 F
(3)Other
(A) BAPTIST FOUNDATION OF TEXAS MANAGED FUNDS 		144,561,066 F

(B) ASSETS HELD BY OTHERS 		42,069,762 F

(C) BAYLOR UNIVERSITY FUND 		1,017,719,253 F

(D) OTHER 		401,536 F





Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 1,205,401,717
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0
CONDITIONAL ASSET RETIREMENT OBLIGATION 4,037,278
ANNUITIES PAYABLE 5,455,866
ACCRUED POSTRETIREMENT BENEFITS 48,227,001
SERIES 2012A TAXABLE BONDS 200,000,000
INTEREST RATE SWAP LIABILITY 3,961,562
FEDERAL LOAN FUNDS REFUNDABLE 7,633,327



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 269,315,034
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part III, Line 4, Collections of art - description of collections BAYLOR UNIVERSITY CURRENTLY HOLDS COLLECTIONS OF ART, BOOKS, AND OTHER MEMORABILIA FOR EDUCATIONAL PURPOSES, INCLUDING PUBLIC EXHIBITION AND SCHOLARLY RESEARCH.
Schedule D, Part IV, Line 2b, Explanation of escrow agreement THE AMOUNT REPRESENTS THE UNIVERSITY ACTING IN AN AGENCY CAPACITY FOR VARIOUS STUDENT AND PROFESSIONAL ORGANIZATIONS AS WELL AS OUTSIDE SCHOLARSHIPS.
Schedule D, Part V, Line 4, Intended uses of endowment funds 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.
Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote 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, 2014, THE UNIVERSITY'S TAX YEARS ENDED MAY 31, 2009 THROUGH 2014, GENERALLY, REMAIN SUBJECT TO EXAMINATION.
Schedule D (Form 990) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1




SCHEDULE E(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Schools
Right pointing arrow large imageComplete if the organization answered "Yes" to Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image Information about Schedule E (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
YES
NO
1
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of its governing body? ......................
1
Yes
 
2
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? ......................................
2
Yes
 
3
Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during
the period of solicitation for students, or during the registration period if it has no solicitation program, in a way
that makes the policy known to all parts of the general community it serves? If "Yes," please describe. If "No,"
please explain. If you need more space use Part II. .............................
3
Yes
 
 
4
Does the organization maintain the following?
a
Records indicating the racial composition of the student body, faculty, and administrative staff? ..........
4a
Yes
 
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? ...............................................
4b
Yes
 
c
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? ...........................
4c
Yes
 
d
Copies of all material used by the organization or on its behalf to solicit contributions? ..............
4d
Yes
 
If you answered "No" to any of the above, please explain. If you need more space, use Part II.
 
5
Does the organization discriminate by race in any way with respect to:
a
Students' rights or privileges? .....................................
5a
 
No
b
Admissions policies? .........................................
5b
 
No
c
Employment of faculty or administrative staff? ..............................
5c
 
No
d
Scholarships or other financial assistance? ................................
5d
 
No
e
Educational policies? .........................................
5e
 
No
f
Use of facilities? ...........................................
5f
 
No
g
Athletic programs? ..........................................
5g
 
No
h
Other extracurricular activities? .....................................
5h
 
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
 
6a
Does the organization receive any financial aid or assistance from a governmental agency? ...........
6a
Yes
 
b
Has the organization's right to such aid ever been revoked or suspended? ...................
6b
 
No
If you answered "Yes" to either line 6a or line 6b, explain on Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05
of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," explain on Part II.
7
Yes
 
Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ.
Cat. No. 50085D
Schedule E (Form 990 or 990-EZ) 2013
Schedule E (Form 990 or 990EZ) 2013
Page 2
Part II
Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also complete this part to provide any other additional information (see instructions).
Return Reference Explanation
Schedule E, Part I, Line 3, Racially nondiscriminatory policy 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.
Schedule E, Part I, Line 6a, Financial aid or assistance from a governmental agency 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.
Schedule E (Form 990 or 990-EZ) 2013
Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.Right pointing arrow large image Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers.Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? ...............................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 220,417
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES MISSION TRIPS 111,741
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 12,159
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SITE VISITS 2,124
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 7,752
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SITE VISITS FOR FUTURE MISSION TRIPS 6,528
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 623,440
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MISSION TRIPS 88,676
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 1,135
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 39,417
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES VISITED SCHOOLS ASSOCIATED WITH THE TEACH THAILAND CORPS PROGRAM AND DISCUSS POSSIBLE COLLABORATIONS 3,125
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SITE VISIT FOR 2015 ICPC WORLD FINALS 0
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 6,500
EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES RECRUITING 58,088
EAST ASIA AND THE PACIFIC 0 0 INVESTMENTS   5,401,488
EUROPE (INCLUDING ICELAND AND GREENLAND) 2 24 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 5,466,318
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 721,950
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 148,968
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES SITE VISITS 22,546
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES RECRUITING 24,269
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES ATTEND EDUCATIONAL BOOK FAIR 9,784
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES CONCERT PERFORMANCE 4,727
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES MISSION TRIPS 36,272
EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 INVESTMENTS   43,527,090
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 648
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 0
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 1,320
MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES RECRUITING 5,705
NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESERCH/TRAINING 38,085
NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES RECRUITING 6,948
NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES SITE VISIT FOR PLANNING FOR WORLD FINALS - TECHNICAL TEST WEEKEND 0
NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES SITE VISIT TO EXPLORE POSSIBLE PARTNERSHIPS WITH A UNIVERSITY (IN JUAREZ) 1,373
NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 INVESTMENTS   3,673,441
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 18,200
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES SITE VISIT FOR 2014 ACM/ICPC WORLD FINALS 0
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 4,191
SOUTH AMERICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 471,098
SOUTH AMERICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 10,800
SOUTH AMERICA 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 2,855
SOUTH AMERICA 0 0 PROGRAM SERVICES RECRUITING 5,950
SOUTH AMERICA 0 0 PROGRAM SERVICES SITE VISIT 113
SOUTH AMERICA 0 0 PROGRAM SERVICES SITE VISITS FOR FUTURE MISSION TRIPS 8,060
SOUTH AMERICA 0 0 PROGRAM SERVICES INTERNSHIP 0
SOUTH AMERICA 0 0 PROGRAM SERVICES MISSION TRIPS 21,355
SOUTH ASIA 0 0 PROGRAM SERVICES FACULTY DEVELOPMENT 23,146
SOUTH ASIA 0 0 PROGRAM SERVICES MENTORSHIP 3,000
SOUTH ASIA 0 0 PROGRAM SERVICES MISSION TRIPS 33,200
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY ABROAD PROGRAMS/STUDENT GROUP TRIPS 99,226
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDENT INTERNSHIPS 0
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES MISSION TRIPS 465,727
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EXCHANGE/AFFILIATION PROGRAMS 0
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES CONFERENCE/PAPER PRESENTATION/RESEARCH/TRAINING 36,821
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EXPLORATORY TRIP FOR FUTURE STUDY ABROAD TRIPS 14,186
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES RESEARCH A FORMAL PARTNERSHIP BETWEEN BUCKNER INTERNATIONAL AND BAYLOR 53,578
SUB-SAHARAN AFRICA 0 0 INVESTMENTS   580,102
CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS   361,119,600
SUB-SAHARAN AFRICA     PROGRAM SERVICES RECRUITING 2,811
3a Sub-total .....      
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 2 25 423,246,053
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ....MediumBullet
 
3
Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A).......................................
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)...............................................
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713)................................................
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
SCHEDULE F, PART I, LINE 3(F), DESCRIPTION OF METHOD USED TO ACCOUNT FOR EXPENDITURES ON F/S 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.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2013
Additional Data


Software ID: 13000248
Software Version: 2013v3.1



SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
RUFFALOCODY
65 KIRKWOOD N RD SW PO BOX 3018
 
CEDAR RAPIDS, IA524063018 		ON CAMPUS PHONE MANAGEMENT   No 499,458 229,126 270,332
 
FUND RAISERS LTD
617 E 43RD STREET
 
BOISE, ID83714 		NEW FOOTBALL STADIUM FUNDRAISER   No 1,557,508 195,734 1,361,774
 
DONALD TRULL
8706 BLOOMFIELD TURN
 
MISSOURI CITY, TX774596042 		CONSULTING SERVICES FOR ATHLETIC PROJECTS   No 0 42,000 -42,000
 
MY EVENT CENTRAL
4715 N MEADOW RIDGE CIRCLE
 
MCKINNEY, TX75070 		EVENT MANAGEMENT   No 49,860 5,800 44,060
             
             
             
             
             
             
Total .................right arrow 2,106,826 472,660 1,634,166
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
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
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

GALA
(event type) 		(b) Event #2

GOLF TOURNAMENT/SILENT AUCTION
(event type) 		(c) Other events

10
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 867,951 50,574 244,634 1,163,159
2 Less: Contributions . . 784,989 28,935 123,962 937,886
3 Gross income (line 1
minus line 2) . . . 		82,962 21,639 120,672 225,273
VerticalDirectExpenses 4 Cash prizes . . . 0 0 2,075 2,075
5 Noncash prizes . . 0 4,959 23,593 28,552
6 Rent/facility costs . . 13,195 18,426 38,897 70,518
7 Food and beverages . 37,500 1,453 19,331 58,284
8 Entertainment . . . 46,940 0 907 47,847
9 Other direct expenses . 41,267 2,347 32,254 75,868
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 283,144
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow -57,871
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
SCHEDULE G, PART I, LINE 2B, PROF. FUND. SERVICES VS. EXPENSE PAYMENTS/REIMBURSEMENTS MY EVENT CENTRAL INVOICED BAYLOR UNIVERSITY SEPARATELY FOR ITEMS USED DURING THE FUNDRAISING EVENT. THE TOTAL AMOUNT OF SUCH ITEMS INVOICED WAS $5,434.
SCHEDULE G, PART I, LINE 2B, PROF. FUND. SERVICES VS EXPENSE PAYMENTS/REIMBURSEMENTS FUND RAISERS, LTD. INVOICED BAYLOR FOR POSTAGE AND PRINTING EXPENSES. THESE EXPENSES TOTALED $10,482. FUND RAISERS ALSO INVOICED BAYLOR FOR THE ENGRAVED PAVERS IN THE AMOUNT OF $52,746.
SCHEDULE G, PART I, LINE 2B(V), FUNDRAISING EXPENSES BAYLOR DID NOT ENTER INTO ANY ARRANGEMENTS IN WHICH PAYMENTS WERE MADE EXCLUSIVELY FOR FUNDRAISING EXPENSES BUT NOT FOR PROFESSIONAL SERVICES.
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID: 13000248
Software Version: 2013v3.1
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number
74-1159753
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION
ONE BEAR PLACE 97296
WACO,TX767987296 		74-2674611 501(C)(3) 263,326       ASSIST WITH PROGRAMMING & PRODUCTION COSTS
(2) UNIVERSITY OF TEXAS-SOUTHWESTERN MEDICAL CENTER
5323 HARRY HINES BLVD
DALLAS,TX753909020 		75-6002868 STATE OF TEXAS 115,570       SUBCONTRACT - RESEARCH
(3) TEXAS IMPACT
200 E 30TH STREET
AUSTIN,TX78705 		74-1902234 501(C)(4) 376,735       RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS.
(4) TEXAS ASSOCIATION OF COMMUNITY HEALTH CENTERS INC
5900 SOUTHWEST PARKWAY BUILDING 3
AUSTIN,TX78735 		74-2308695 501(C)(3) 922,531       RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS.
(5) CALVIN COLLEGE
3201 BURTON STREET SE
GRAND RAPIDS,MI49546 		38-3071514 501(C)(3) 5,301       SUBCONTRACT-RESEARCH
(6) WOODS HOLE OCEANOGRAPHIC INSTITUTION
569 WOODS HOLE ROAD MS14
WOODS HOLE,MA02543 		04-2105850 501(C)(3) 10,103       SUBCONTRACT - RESEARCH
(7) TEXAS TECH UNIVERSITY
349 ADMINISTRATION BUILDING
LUBBOCK,TX794091035 		75-6002622 STATE OF TEXAS 14,609       SUBCONTRACT - RESEARCH
(8) RICE UNIVERSITY
6100 MAIN STREET
HOUSTON,TX770051892 		74-1109620 501(C)(3) 53,489       SUBCONTRACT - RESEARCH
(9) WACO CHAMBER OF COMMERCE
PO BOX 1220
WACO,TX76703 		74-0967440 501(C)(6) 45,200       ECONOMIC AND COMMERCIAL DEVELOPMENT
(10) WACO CULTURAL ARTS FEST
801 WASHINGTON AVENUE SUITE 105
WACO,TX76701 		05-0616886 501(C)(3) 7,000       SPONSORSHIP AND COMMUNITY INVOLVEMENT
(11) WACO FOUNDATION
1105 WOODED ACRES SUITE 701
WACO,TX76710 		74-6054628 501(C)(3) 13,450 975 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 A SPONSORSHIP, SCHOLARSHIP, AND SUPPORT TO THE "POVERTY IN WACO" INITIATIVES.
(12) FUZZY FRIENDS RESCUE
PO BOX 2028
WACO,TX76702 		75-2699210 501(C)(3) 6,000       SPONSORSHIP
(13) AMERICAN HEART ASSOCIATION INC
7272 GREENVILLE AVENUE
DALLAS,TX75231 		13-5613797 501(C)(3) 6,000       SPONSORSHIP
(14) GEORGETOWN UNIVERSITY
37TH AND O STREETS NW
WASHINGTON,DC20057 		53-0196603 501(C)(3) 463,333       CONTRIBUTION TO THE RELIGIOUS FREEDOM PROJECT
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
12
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
2
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) SUBCONTRACT - RESEARCH 1 56,036      
(2) SCHOLARSHIPS AND FELLOWSHIPS 13461 226,554,358 1,259,075 FMV BOOKS AND ON-CAMPUS ROOM AND BOARD
(3) RESEARCH GRANTS 54 272,724      
(4) STUDENT AWARDS 234 159,726      
(5) TRAVEL GRANTS 264 176,351      




Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds 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. STUDENT AWARDS - THESE AWARDS ARE PROVIDED TO STUDENTS FOR WINNING EDUCATIONAL COMPETITIONS. THE PURPOSE OF THE COMPETITIONS IS TO FURTHER THE EDUCATION OF STUDENTS. 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 BOARD AND EXECUTIVE AFFAIRS AND CHIEF COMPLIANCE OFFICER. THE CONTRIBUTION MUST SUPPORT THE UNIVERSITY'S INTEREST AND BE CONSISTENT WITH THE UNIVERSITY'S CORE VALUES.
Schedule I, Part II, Column H, Purpose of grant or assistance 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.;TEXAS IMPACT, 74-1902234:RECRUIT, SUPPORT & PROVIDE OVERSIGHT TO FAITH BASED ORGANIZATIONS THAT ASSIST ELIGIBLE TEXAS RESIDENTS WITH ENROLLMENT FOR PUBLIC BENEFITS.;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 A SPONSORSHIP, SCHOLARSHIP, AND SUPPORT TO THE "POVERTY IN WACO" INITIATIVES.;
Schedule I (Form 990) 2013


Additional Data


Software ID: 13000248
Software Version: 2013v3.1


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
No
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
Yes
 
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
Yes
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)PATTIE ORRVICE PRESIDENT FOR INFORMATION TECHNOLOGY & DEAN OF UNIVERSITY LIBRARIES (i)
(ii)		 249,491
0 		0
0 		522
0 		27,540
0 		18,087
0 		295,640
0 		0
0
(2)KENNETH L HALLSENIOR VICE PRESIDENT FOR UNIVERSITY DEVELOPMENT AND STRATEGIC INITIATIVES (i)
(ii)		 288,354
0 		0
0 		39,274
0 		0
0 		63,358
0 		390,986
0 		0
0
(3)KIM MULKEYHEAD WOMEN'S BASKETBALL COACH (i)
(ii)		 1,587,324
0 		164,500
0 		153,951
0 		27,540
0 		12,165
0 		1,945,480
0 		0
0
(4)LEE NORDTDEAN OF ARTS & SCIENCES (i)
(ii)		 231,047
0 		0
0 		0
0 		25,560
0 		46,226
0 		302,833
0 		0
0
(5)KARLA LEEPERVICE PRESIDENT FOR BOARD AND EXECUTIVE AFFAIRS & CHIEF COMPLIANCE OFFICER (i)
(ii)		 208,079
0 		0
0 		606
0 		23,002
0 		13,522
0 		245,209
0 		0
0
(6)PHIL BENNETTASSISTANT FOOTBALL COACH (i)
(ii)		 786,060
0 		130,830
0 		19,285
0 		27,540
0 		16,700
0 		980,415
0 		0
0
(7)ELIZABETH DAVISEXECUTIVE VICE PRESIDENT & PROVOST (i)
(ii)		 337,224
0 		0
0 		17,842
0 		27,540
0 		1,182
0 		383,788
0 		0
0
(8)KENNETH STARRPRESIDENT AND CHANCELLOR (i)
(ii)		 611,654
0 		150,000
0 		27,343
0 		112,540
0 		31,186
0 		932,723
0 		0
0
(9)KEVIN JACKSONVICE PRESIDENT FOR STUDENT LIFE (i)
(ii)		 210,854
0 		0
0 		438
0 		23,509
0 		17,915
0 		252,716
0 		0
0
(10)CHARLES BECKENHAUERGENERAL COUNSEL & SECRETARY (i)
(ii)		 263,300
0 		0
0 		792
0 		27,540
0 		13,703
0 		305,335
0 		0
0
(11)PHILIP MONTGOMERYASSISTANT FOOTBALL COACH (i)
(ii)		 502,710
0 		84,000
0 		17,335
0 		27,540
0 		16,700
0 		648,285
0 		0
0
(12)TOMMYE LOU DAVISVICE PRESIDENT FOR CONSTITUENT ENGAGEMENT (i)
(ii)		 197,007
0 		0
0 		1,530
0 		21,947
0 		14,813
0 		235,297
0 		0
0
(13)ARTHUR BRILESHEAD FOOTBALL COACH (i)
(ii)		 3,632,181
0 		525,000
0 		37,834
0 		27,540
0 		13,518
0 		4,236,073
0 		0
0
(14)ROY BRIAN WEBBVICE PRESIDENT & CHIEF INVESTMENT OFFICER (i)
(ii)		 387,501
0 		0
0 		17,500
0 		27,540
0 		16,633
0 		449,174
0 		0
0
(15)JOHN BARRYVICE PRESIDENT FOR MARKETING AND COMMUNICATIONS & CHIEF MARKETING OFFICER (i)
(ii)		 280,405
0 		0
0 		342
0 		27,540
0 		21,919
0 		330,206
0 		0
0
(16)DAVID GARLANDINTERIM PROVOST (i)
(ii)		 104,964
0 		0
0 		17,500
0 		21,002
0 		32,318
0 		175,784
0 		0
0
(17)TRUELL HYDESECRETARY AND MANAGER OF WACO RESEARCH PARK PROPERTY, LLC - FORMER KEY EMPLOYEE (i)
(ii)		 216,190
0 		0
0 		0
0 		23,657
0 		25,600
0 		265,447
0 		0
0
(18)BOB C SPENCEASSOCIATE VICE PRESIDENT FOR FINANCIAL SERVICES & TREASURER/ASSISTANT SECRETARY (i)
(ii)		 212,593
0 		0
0 		3,825
0 		24,093
0 		15,979
0 		256,490
0 		0
0
(19)REAGAN RAMSOWERSENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER (i)
(ii)		 316,490
0 		0
0 		18,616
0 		27,540
0 		13,009
0 		375,655
0 		0
0
(20)IAN MCCAWVICE PRESIDENT & ATHLETIC DIRECTOR (i)
(ii)		 451,876
0 		76,250
0 		26,980
0 		27,540
0 		28,905
0 		611,551
0 		0
0
(21)JOHN WHELANVICE PRESIDENT FOR HUMAN RESOURCES (i)
(ii)		 208,383
0 		0
0 		0
0 		23,383
0 		19,058
0 		250,824
0 		0
0
(22)BRIAN NICHOLSONVICE PRESIDENT FOR FACILITIES AND OPERATIONS (i)
(ii)		 202,274
0 		0
0 		0
0 		22,453
0 		16,538
0 		241,265
0 		0
0
(23)SCOTT DREWHEAD MEN'S BASKETBALL COACH (i)
(ii)		 2,282,336
0 		61,000
0 		114,915
0 		27,540
0 		16,700
0 		2,502,491
0 		0
0
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 1a, First-class or charter travel 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, VICE PRESIDENT & ATHLETIC DIRECTOR, AND OTHER ATHLETIC DEPARTMENT PERSONNEL TO SERVE AS THE BAYLOR DELEGATION ATTENDING THE FUNERAL OF THE HEAD FOOTBALL COACH'S BROTHER. THE PRESIDENT AND CHANCELLOR, VICE PRESIDENT FOR CONSTITUENT ENGAGEMENT, SENIOR VICE PRESIDENT FOR UNIVERSITY DEVELOPMENT AND STRATEGIC INITIATIVES, AND VICE PRESIDENT & ATHLETIC DIRECTOR USED THE BAYLOR PROVIDED PLANE OR CHARTER FLIGHT TO CONDUCT UNIVERSITY BUSINESS, SUCH AS ATTENDING MEETINGS/CONFERENCES/BAYLOR ATHLETIC EVENTS, SPEAKING ENGAGEMENTS, 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 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. CHARTER FLIGHTS WERE REVIEWED BY THE UNIVERSITY AND ANY PART OF A FLIGHT THAT WAS NOT BUSINESS RELATED WAS REPORTED AS TAXABLE COMPENSATION. THE PRESIDENT AND CHANCELLOR TRAVELED FIRST-CLASS ON FOUR FLIGHTS DUE TO THE DURATION OF FLIGHTS AND/OR NEED FOR REST AND RECUPERATION FOLLOWING A DEMANDING BUSINESS TRAVEL SCHEDULE. THESE FLIGHTS WERE APPROVED BY THE VICE PRESIDENT FOR HUMAN RESOURCES OR VICE PRESIDENT FOR BOARD AND EXECUTIVE AFFAIRS & CHIEF COMPLIANCE OFFICER. TRAVEL BY THE PRESIDENT AND CHANCELLOR WAS ALSO REVIEWED BY THE REGENTS, AUDIT AND COMPLIANCE COMMITTEE.
Schedule J, Part I, Line 1a, Travel for companions TRAVEL FOR COMPANIONS - OCCASIONALLY, GUESTS OR FAMILY MEMBERS OF LISTED PERSONS WERE 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 LISTED PERSONS IF NO BONA FIDE BUSINESS PURPOSE EXISTED FOR THE COMPANION TRAVEL.
Schedule J, Part I, Line 1a, Tax indemnification and gross-up payments TAX INDEMNIFICATION AND GROSS-UP PAYMENTS - THE RENTAL FEE CHARGED BY THE UNIVERSITY FOR FACILITIES USED BY TWO HIGHLY COMPENSATED COACHES FOR THEIR SUMMER CAMPS WAS INCLUDED AS ADDITIONAL TAXABLE COMPENSATION TO THE COACHES. THESE COACHES RECEIVED SUPPLEMENTAL COMPENSATION TO COVER THE ADDITIONAL TAXES OWED. 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.
Schedule J, Part I, Line 1a, Housing allowance or residence for personal use HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - THE INTERIM PROVOST AND SENIOR VICE PRESIDENT FOR DEVELOPMENT AND STRATEGIC INITIATIVES RECEIVED A MINISTER'S HOUSING ALLOWANCE WHICH WAS ASSOCIATED WITH THE PROVISION OF SERVICES RELATED TO DUTIES AND THUS APPROPRIATELY NOT REPORTED AS TAXABLE COMPENSATION. BAYLOR ALSO PROVIDED THE SENIOR VICE PRESIDENT FOR DEVELOPMENT AND STRATEGIC INITIATIVES WITH ADDITIONAL HOUSING AND REPORTED IT AS TAXABLE INCOME. BAYLOR PROVIDED THE PRESIDENT AND CHANCELLOR WITH A HOUSE AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE UNIVERSITY. THE PROVISION OF THE HOUSE WAS NOT INCLUDED AS TAXABLE COMPENSATION.
Schedule J, Part I, Line 1a, Health or social club dues or initiation fees 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.
Schedule J, Part I, Line 1a, Personal services PERSONAL SERVICES - BAYLOR PROVIDED HOUSEKEEPING SERVICES FOR THE UNIVERSITY-PROVIDED HOUSE FOR THE PRESIDENT AND CHANCELLOR. THE PORTION OF THE HOUSEKEEPING EXPENSES USED FOR PERSONAL PURPOSES WERE INCLUDED AS TAXABLE INCOME TO THE PRESIDENT AND CHANCELLOR.
Schedule J, Part I, Line 1b, Written policy regarding payment or reimbursement of expenses 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 AND CHANCELLOR'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.
Schedule J, Part I, Line 4b, Supplemental nonqualified retirement plan THE PRESIDENT AND CHANCELLOR PARTICIPATED IN A NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PRESIDENT AND CHANCELLOR RECEIVED AN ACCRUED BENEFIT OF $85,000 DURING 2013. THE ACCRUED DEFERRED COMPENSATION SHALL VEST ON THE EARLIER OF DEATH, PERMANENT DISABILITY, OR MAY 31, 2015 IF HE IS STILL EMPLOYED AT BAYLOR.
Schedule J, Part I, Line 7, Non-fixed payments BAYLOR UNIVERSITY'S BOARD OF REGENTS AWARDED THE PRESIDENT AND CHANCELLOR A PERFORMANCE BONUS IN 2013. TWO HIGHLY COMPENSATED FOOTBALL COACHES RECEIVED SMALL SUPPLEMENTAL PAYMENTS FOR WORK PERFORMED AT UNIVERSITY SUMMER FOOTBALL CAMPS.
Schedule J, Part I, Line 8, Payments on contract that is subject to the initial contract exception FIXED PAYMENTS ASSOCIATED WITH THE CONTRACT ENTERED INTO WITH THE PRESIDENT AND CHANCELLOR IS SUBJECT TO THE INITIAL CONTRACT EXCEPTION. THE PRESIDENT AND CHANCELLOR WAS NOT A DISQUALIFIED PERSON IMMEDIATELY PRIOR TO ENTERING INTO THE INITIAL CONTRACT.
Schedule J (Form 990) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1
Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990. SchKMediumBullet See separate instructions.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number
74-1159753
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A WACO EDUCATION FINANCE CORPORATION
  		02-0603383 929833AP6 04-08-2008 271,184,519 REFUNDING OF PRIOR ISSUES 05/23/2002 AND 05/17/2006.   X   X   X
B CLIFTON HIGHER EDUCATION FINANCE CORPORATION
  		80-0349380 187154AV1 04-14-2011 110,202,345 REFUNDING/REFINANCING OF 2008B AND COMMERCIAL PAPER - 12/10/2008.   X   X   X
C WACO EDUCATION FINANCE CORPORATION
  		02-0603383 929833AW1 02-22-2012 129,496,800 NEW CONSTRUCTION AND REAL ESTATE.   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 91,775,000 8,750,000 0  
2 Amount of bonds legally defeased . . . . . . . . . . . 0 0 0  
3 Total proceeds of issue . . . . . . . . . . . . . . 271,184,726 110,202,352 129,621,429  
4 Gross proceeds in reserve funds . . . . . . . . . . . . 0 0 0  
5 Capitalized interest from proceeds . . . . . . . . . . . 0 0 6,025,765  
6 Proceeds in refunding escrows . . . . . . . . . . . . 0 0 0  
7 Issuance costs from proceeds . . . . . . . . . . . . 1,042,721 1,183,277 1,070,499  
8 Credit enhancement from proceeds . . . . . . . . . . . 72,544 0 0  
9 Working capital expenditures from proceeds . . . . . . . . . 3,665,000 0 0  
10 Capital expenditures from proceeds . . . . . . . . . . . 0 0 122,057,138  
11 Other spent proceeds . . . . . . . . . . . . . . 266,404,461 109,019,075 0  
12 Other unspent proceeds . . . . . . . . . . . . . . 0 0 468,027  
13 Year of substantial completion . . . . . . . . . . . . 2014 2014
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X   X     X    
15 Were the bonds issued as part of an advance refunding issue? . . . . .   X   X   X    
16 Has the final allocation of proceeds been made? . . . . . . . . X   X     X    
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X      
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X   X   X    
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X X     X    
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . . X   X   X      
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? X   X   X      
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . X   X     X    
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X   X          
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0.870 % 0.750 % 0 %  
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 % 0 % 0 %  
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0.870 % 0.750 % 0 %  
7 Does the bond issue meet the private security or payment test? . . . . .   X   X   X    
8a Has there been a sale or disposition of any of the bond financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X   X   X    
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X   X   X      
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T? . . . . .   X   X   X    
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .   X X   X      
b Exception to rebate? . . . . . . . .   X   X   X    
c No rebate due? . . . . . . . . X   X   X      
If you checked "No rebate due" in line 2c, provide in
Part VI the date the rebate computation was performed
3 Is the bond issue a variable rate issue? . . . . X     X   X    
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue? X     X   X    
b Name of provider . . . . . . . . . BARCLAYS BANK LLP
  		 
  		 
  		 
 
c Term of hedge . . . . . . . . . . 22.5   0.0  
d Was the hedge superintegrated? . . . .   X   X        
e Was the hedge terminated? . . . . . .   X   X        
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X   X   X    
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . . 0.0   0.0  
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .   X   X        
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X    
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X      
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X      
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
SCHEDULE K, PART II, LINE 1, COLUMN B $8,750,000 OF THE SERIES 2011 BONDS REACHED MATURITY.
SCHEDULE K, PART II, LINE 1, COLUMN A 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 SERIES 2011 ISSUE) AND $12,225,000 OF THE SERIES 2008A BONDS THAT REACHED MATURITY.
SCHEDULE K, PART II, LINE 3, COLUMN A, B, & C THE TOTAL PROCEEDS EXCEEDS THE ISSUE PRICE BY THE INVESTMENT EARNINGS EARNED THROUGH 5/31/2014.
SCHEDULE K, PART II, LINE 9, COLUMN A THE AMOUNT REPORTED IS SWAP TERMINATION FEES.
SCHEDULE K, PART II, LINE 11, COLUMN B $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 SERIES 2008B ISSUE.
SCHEDULE K, PART II, LINE 11, COLUMN A THE AMOUNT WAS USED TO REFUND A PRIOR ISSUE.
SCHEDULE K, PART II, LINE 13, COLUMNS A & B COLUMNS A & B ARE LEFT BLANK DUE TO BAYLOR'S UNDERSTANDING TO REPORT NEW MONEY PROJECTS FOR YEAR OF SUBSTANTIAL COMPLETION, NOT AMOUNTS USED IN REFUNDING OR REFINANCING.
SCHEDULE K, PART IV, LINE 2C, COLUMNS A, B, & C COLUMN A: THE FINAL REBATE CALCULATION WAS COMPLETED AS OF 1/31/2009, WITH NO REBATE DUE. COLUMN B: THE FINAL REBATE CALCULATION WAS COMPLETED AS OF 9/30/2011, WITH NO REBATE DUE. COLUMN C: EVEN THOUGH THE SERIES 2012 ISSUE IS WITHIN THE FIRST FIVE YEAR PERIOD, AN INTERMEDIATE CALCULATION WAS COMPLETED AS OF 5/31/2014.
SCHEDULE K, PART IV, LINE 3, COLUMN A 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.
SCHEDULE K, PART V, 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.
Schedule K (Form 990) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1

Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBullet See separate instructions.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
(1) NOT REQUIRED
  		NOT REQUIRED 54,000 MERIT SCHOLARSHIPS EDUCATIONAL SUPPORT
(2) NOT REQUIRED
  		NOT REQUIRED 9,185 NEED BASED SCHOLARSHIPS EDUCATIONAL SUPPORT
(3) NOT REQUIRED
  		NOT REQUIRED 29,516 TUITION ASSISTANTSHIPS EDUCATIONAL SUPPORT
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2013
Schedule L (Form 990 or 990-EZ) 2013
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) CHARLES DAVIS
  		SPOUSE OF OFFICER ELIZABETH DAVIS 198,405 EMPLOYMENT   No
(2) MICHAEL BARRY
  		SON OF OFFICER JOHN BARRY 31,859 EMPLOYMENT   No
(3) GREG HAMERLY
  		SON-IN-LAW OF OFFICER PATTIE ORR 129,965 EMPLOYMENT   No
(4) IVY HAMERLY
  		DAUGHTER OF OFFICER PATTIE ORR 54,382 EMPLOYMENT   No
(5) DIANA GARLAND
  		SPOUSE OF FORMER INTERIM PRESIDENT DAVID GARLAND 168,165 EMPLOYMENT   No
(6) JANA HIXSON
  		DAUGHTER OF REGENT MILTON HIXSON 62,966 EMPLOYMENT   No
(7) WASHINGTON PARTNERS LTD
  		SON OF REGENT CLIFTON ROBINSON IS OFFICER 557,456 PARTNERSHIP LEASES BUILDING SPACE TO BAYLOR UNIVERSITY   No
(8) CLARK ELLISTON
  		SON OF REGENT GARY ELLISTON 32,655 EMPLOYMENT   No
(9) LOCKE LORD LLP
  		REGENT JERRY CLEMENTS IS A PARTNER 128,028 LEGAL SERVICES PROVIDED TO BAYLOR UNIVERSITY   No
(10) JOHN CLEAVELIN
  		SPOUSE OF OFFICER KARLA LEEPER 108,452 INDEPENDENT CONTRACTOR   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art .... X 9 9  
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications .. X 27,152 OPINIONS OF EXPERTS AND INVOICE
5 Clothing and household
goods ....... 		X 275 MARKET VALUE
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 111 13,821,396 AVERAGE OF HIGH & LOW MARKET
10 Securities—Closely held stock . X 1 50,002 SELLING COST
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential . X 1 880,000 OPINIONS OF EXPERTS
16 Real estate—Commercial ..        
17 Real estate—Other ... X 2 119,500 OPINIONS OF EXPERTS
18 Collectibles ..... X 8 108,912 OPINIONS OF EXPERTS
19 Food inventory ... X 3 6,068 MARKET VALUE
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( FURNITURE & EQUIPMENT ) X 4 41,002 MARKET VALUE
26 Other Right pointing arrow large image ( HORSES AND HORSE WEAR ) X 5 222,001 OPINIONS OF EXPERTS
27 Other Right pointing arrow large image ( FOOTBALL TICKETS ) X 3 960 MARKET VALUE
28 Other Right pointing arrow large image ( SUPPLIES ) X 2 15,849 MARKET VALUE
Other Right pointing arrow large image ( FUNDRAISER ITEMS ) X 3 5,947 MARKET VALUE
Other Right pointing arrow large image ( GIFT CERTIFICATE ) X 1 2,000 COST
Other Right pointing arrow large image ( UNREIMBURSED EXPENSES ) X 1 473 RECEIPTS
Other Right pointing arrow large image ( COFFEE URN ) X 1 80 MARKET VALUE
Other Right pointing arrow large image ( PICTURE FRAME ) X 1 25 MARKET VALUE
Other Right pointing arrow large image ( FOUNDRY COKE ) X 1 1  
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
9
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
Yes
 
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2013)
Schedule M (Form 990) (2013)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE M, PART I, COLUMN (B) NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED BAYLOR REPORTED THE RECEIPT OF THESE NONCASH CONTRIBUTIONS BASED ON THE NUMBER OF CONTRIBUTIONS WHICH AT TIMES ALSO EQUALS THE NUMBER OF ITEMS RECEIVED.
Schedule M, Part I, Line 32b, Third parties used to solicit, process, or sell noncash contributions FOR STOCK GIFTS, THIRD PARTY BROKERS ARE USED TO TRADE THE STOCK AND BROKERS HAVE A STANDING ORDER TO SELL STOCK IMMEDIATELY UPON RECEIPT. SUCH ARRANGEMENTS ARE BASED ON VARYING CENTS-PER-SHARE. THE MAJORITY OF TRADES ARE EXECUTED BY A "MARKET ORDER."
SCHEDULE M, PART I, LINE 33, EXPLANATION OF REVENUES NOT REPORTED SOME ITEMS INCLUDED IN SCHEDULE M WERE VALUED AT $1. 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.
Schedule M, part I, column (b), Line 1, Number of contributions or items contributed.  
Schedule M, part I, column (b), Line 4, Number of contributions or items contributed.  
Schedule M (Form 990) (2013)
Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Return Reference Explanation
FORM 990, PART V, LINE 1A, NUMBER REPORTED IN BOX 3 OF FORM 1096 INCLUDED IN THE NUMBER OF FORMS REPORTED IN BOX 3 OF FORM 1096 ARE 19,695 1098-T FORMS, 798 1098-E FORMS, 1,387 1099-MISC FORMS, 7 1099-K FORMS, 4 1099-R FORMS, AND 1 1099-S FORM.
Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons DARY STONE AND RAMIRO PENA - BUSINESS RELATIONSHIP, RICHARD WILLIS AND RAMIRO PENA - BUSINESS RELATIONSHIP
Form 990, Part VI, Sec A, Line 7a, Members or stockholders electing members of governing body 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.
Form 990, Part VI, Sec A, Line 7b, Decisions requiring approval by members or stockholders 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.
Form 990, Part VI, Sec B, Line 10b, Monitoring compliance of local unit's activities THE TWO DISREGARDED ENTITIES ARE GRANTOR TYPE TRUSTS WHICH 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.
Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body 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 & COMPLIANCE COMMITTEE. THE SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER, ASSOCIATE VICE PRESIDENT FOR FINANCIAL SERVICES & TREASURER, DIRECTOR OF TAX & COMPLIANCE, AND VICE PRESIDENT OF GOVERNANCE & RISK & CHIEF COMPLIANCE OFFICER REVIEWED, DISCUSSED, AND ANSWERED QUESTIONS REGARDING THE FORM 990 AND ATTACHED SCHEDULES WITH THE REGENT AUDIT & 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.
FORM 990, PART VI, LINE 12A, PART VI, LINES 12-15 BAYLOR UNIVERSITY'S POLICIES DETAILED IN LINES 12-15 DO NOT APPLY DIRECTLY TO ITS DISREGARDED ENTITIES.
Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy 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 & CHANCELLOR, SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER, GENERAL COUNSEL, AND OTHER UNIVERSITY ADMINISTRATORS, IF NECESSARY. A FINAL REPORT IS PREPARED FOR REVIEW BY THE REGENT AUDIT & 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 & CHANCELLOR, GENERAL COUNSEL, SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER, 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 & CHANCELLOR AND SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER. SHOULD THE DIRECTOR OF INTERNAL AUDIT AND MANAGEMENT ANALYSIS AND SENIOR VICE PRESIDENT FOR OPERATIONS & CHIEF FINANCIAL OFFICER DIFFER IN OPINION AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THEN A FINAL DECISION IS MADE BY THE PRESIDENT & CHANCELLOR. HOWEVER, FOR POTENTIAL CONFLICTS REPORTED BY THE PRESIDENT & CHANCELLOR AND HIS DIRECT REPORTS, THE REGENT AUDIT & 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 & 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 & CHANCELLOR, GENERAL COUNSEL, 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 & CHANCELLOR. 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 & 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.
Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official BAYLOR'S PROCEDURES AND PRACTICES IN SUPPORT OF THE BOARD OF REGENTS GUIDELINES FOR BOARD OPERATIONS ENSURE THAT COMPENSATION ARRANGEMENTS FOR THE PRESIDENT & CHANCELLOR MUST BE APPROVED BY THE BOARD IN ORDER TO GO INTO EFFECT. A REGENT SUBCOMMITTEE CONDUCTS THE PRESIDENT & CHANCELLOR 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 & CHANCELLOR 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 2013-2014.
Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees 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 & CHANCELLOR'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 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 2013-2014.
FORM 990, PART VI, LINE 16B, JOINT VENTURE POLICY OR PROCEDURE 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.
Form 990, Part VI, Sec C, Line 19, Required documents available to the public 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.
FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B), AVERAGE HOURS PER WEEK 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 1A, COLUMN (E), COMPENSATION FROM RELATED ORGANIZATIONS 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.
Compensation from an unrelated organization or individual, Form 990, Part VII, Section A, Line 5 NAME - KIM MULKEY, COMPENSATION FROM UNRELATED ORGANIZATION - 53,601, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL, COMPENSATION AND BONUS;NAME - PHIL BENNETT, COMPENSATION FROM UNRELATED ORGANIZATION - 1,125, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - PHILIP MONTGOMERY, COMPENSATION FROM UNRELATED ORGANIZATION - 1,125, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - ARTHUR BRILES, COMPENSATION FROM UNRELATED ORGANIZATION - 2,500, NAME OF UNRELATED ORGANIZATION - NIKE , TYPE OF COMPENSATION - APPAREL;NAME - SCOTT DREW, COMPENSATION FROM UNRELATED ORGANIZATION - 263, NAME OF UNRELATED ORGANIZATION - CHAMPIONSHIP PRODUCTIONS, TYPE OF COMPENSATION - COACHING VIDEO;
Form 990 , Part XI, Line 9, Other changes in net assets or fund balances GAIN ON INTEREST RATE SWAP - 909175; PRESENT VALUE ADJUSTMENT TO ANNUITIES PAYABLE - 3071345; FACILITIES & ADMIN COST ALLOCATION ADJUSTMENT - 2123581; ADJUSTMENT FOR FUNDRAISING REVENUE/EXPENSE CROSSOVER - 26457; CHANGE IN POSTRETIREMENT BENEFIT ADJUSTMENT - 1499258; MISCELLANEOUS RECLASS - 2937037; TICKET ELIMINATION - 990396;
Compensation from an unrelated organization or individual, Schedule J, Part II NAME - KIM MULKEY, COMPENSATION FROM UNRELATED ORGANIZATION - 53,601, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL, COMPENSATION AND BONUS;NAME - PHIL BENNETT, COMPENSATION FROM UNRELATED ORGANIZATION - 1,125, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - PHILIP MONTGOMERY, COMPENSATION FROM UNRELATED ORGANIZATION - 1,125, NAME OF UNRELATED ORGANIZATION - NIKE, TYPE OF COMPENSATION - APPAREL;NAME - ARTHUR BRILES, COMPENSATION FROM UNRELATED ORGANIZATION - 2,500, NAME OF UNRELATED ORGANIZATION - NIKE , TYPE OF COMPENSATION - APPAREL;NAME - SCOTT DREW, COMPENSATION FROM UNRELATED ORGANIZATION - 263, NAME OF UNRELATED ORGANIZATION - CHAMPIONSHIP PRODUCTIONS, TYPE OF COMPENSATION - COACHING VIDEO;
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FURNITURE & EQUIPMENT :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=HORSES AND HORSE WEAR :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOOTBALL TICKETS :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=SUPPLIES :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FUNDRAISER ITEMS :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=GIFT CERTIFICATE :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=UNREIMBURSED EXPENSES :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=COFFEE URN :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=PICTURE FRAME :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOUNDRY COKE :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FURNITURE & EQUIPMENT :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=HORSES AND HORSE WEAR :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOOTBALL TICKETS :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=SUPPLIES :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FUNDRAISER ITEMS :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=GIFT CERTIFICATE :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=UNREIMBURSED EXPENSES :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=COFFEE URN :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=PICTURE FRAME :
Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOUNDRY COKE :
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID: 13000248
Software Version: 2013v3.1
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BAYLOR UNIVERSITY
 
Employer identification number

74-1159753
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) TR UA GEORGE AND SID JONES TRUST #0842
COMMUN BANK AND TRUST PO BOX 2303
WACO,TX76703
74-6157568 		GRANTOR TRUST IN SUPPORT OF BAYLOR TX 65,792 1,233,695 BAYLOR UNIVERSITY
 
(2) MARY ANN KOKERNOT LAWRENCE LACY TRUST
COMM BANK AND TRUST PO BOX 2303
WACO,TX76703
 GRANTOR TRUST IN SUPPORT OF BAYLOR TX 0 354,481 BAYLOR UNIVERSITY
 








Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34

PO BOX 97296

WACO,TX76798
74-2674611 		PROVIDE AND PROMOTE QUALITY EDUCATIONAL PROGRAMMING TX 501(C)(3) 7 BAYLOR UNIVERSITY
 
Yes
 
(2) BAYLOR UNIVERSITY WOMEN'S COUNCIL OF DALLAS INC

700 N PEARL STREET SUITE 1100

DALLAS,TX75201
75-2236939 		SCHOLARSHIP FUNDRAISING TX 501(C)(3) 11 - Type II NA
 
 
No
(3) FB KIRCHNER SCHOLARSHIP FUND #6886

FROST NATIONAL BANK PO BOX 2950

SAN ANTONIO,TX78299
74-2646348 		PROVISION OF SCHOLARSHIPS TX 501(C)(3) 11 - Type III - NFI BAYLOR UNIVERSITY
 
Yes
 
(4) BRYAN NICHOLS SCHOLARSHIPS TRUST 332

118 S HOUSTON AVENUE

CAMERON,TX765203932
74-6438292 		PROVISION OF SCHOLARSHIPS TX 501(C)(3) N/A BAYLOR UNIVERSITY
 
Yes
 
(5) HAROLD E RILEY FOUNDATION

PO BOX 149151

AUSTIN,TX787149151
30-0181669 		SUPPORT OF BAYLOR AND SW THEOLOGICAL SEMINARY TX 501(C)(3) 11 - Type I NA
 
 
No
(6) BAYLOR BEAR FOUNDATION

ONE BEAR PLACE 97108

WACO,TX767987108
75-2172398 		SUPPORT OF BAYLOR UNIVERSITY ATHLETICS TX 501(C)(3) 9 NA
 
 
No
(7) FLEMING CHURCH LOAN TRUST

1601 ELM STREET SUITE 1700

DALLAS,TX752017241
75-6035987 		TRUST SUPPORTING BAYLOR UNIVERSITY, AS WELL AS OTHER ORGANIZATIONS TX 501(C)(3) 11 - Type II NA
 
 
No
(8) KOKERNOT TRUST

1601 ELM STREET SUITE 1700

DALLAS,TX752017241
75-6040747 		TRUST WHICH PAYS INCOME IN SUPPORT OF BAYLOR UNIVERSITY AND OTHER UNIVERSITIES TX 501(C)(3) 11 - Type II BAYLOR UNIVERSITY
 
Yes
 
(9) BIG TWELVE CONFERENCE INC

400 E JOHN CARPENTER FREEWAY

IRVING,TX75062
75-2604555 		ORGANIZE, PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETICS AMONG ITS MEMBER INSTITUTIONS TX 501(C)(3) 11 - Type I NA
 
 
No
(10) THE MARRS MCLEAN TRUST #4876-01

PO BOX 2950

SAN ANTONIO,TX78299
74-6342783 		TRUST SUPPORTS BAYLOR UNIVERSITY AND OTHER COLLEGES TX 501(C)(3) 11 - Type III - NFI NA
 
 
No
(11) CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK

ONE BEAR PLACE 97043

WACO,TX767987043
27-3848177 		HOLDING COMPANY TX 501(C)(2) N/A BAYLOR UNIVERSITY
 
Yes
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) CHARITABLE REMAINDER TRUSTS (51)

 
 
CHARITABLE TRUST - SUPPORT TX NA
  		TRUST       Yes  
(2) CHARITABLE LEAD TRUSTS (4)

 
 
CHARITABLE TRUST - SUPPORT TX NA
  		TRUST       Yes  
(3) POOLED INCOME FUND (1)

 
 
CHARITABLE TRUST - SUPPORT TX NA
  		TRUST       Yes  
(4) CHARITABLE REMAINDER TRUSTS (18)

 
 
CHARITABLE TRUST - SUPPORT TX NA
  		TRUST          
(5) CHARITABLE LEAD TRUST (1)

 
 
CHARITABLE TRUST - SUPPORT FL NA
  		TRUST       Yes  
(6) CHARITABLE REMAINDER TRUST (1)

 
 
CHARITABLE TRUST - SUPPORT CA NA
  		TRUST          
(7) CHARITABLE REMAINDER TRUSTS (2)

 
 
CHARITABLE TRUST - SUPPORT LA NA
  		TRUST       Yes  
(8) CHARITABLE REMAINDER TRUST (1)

 
 
CHARITABLE TRUST - SUPPORT KY NA
  		TRUST       Yes  
(9) CHARITABLE REMAINDER TRUST (1)

 
 
CHARITABLE TRUST - SUPPORT TN NA
  		TRUST       Yes  
(10) CHARITABLE REMAINDER TRUST (1)

 
 
CHARITABLE TRUST - SUPPORT OR NA
  		TRUST       Yes  
(11) CHARITABLE REMAINDER TRUST (1)

 
 
CHARITABLE TRUST - SUPPORT AR NA
  		TRUST       Yes  
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
Yes
 
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34

 B 263,326 CASH CONTRIBUTIONS
(2) BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34

 L 239,305 COST
(3) BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34

 M 122,156 COST
(4) BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-34

 N 76,251 ESTIMATED FAIR MARKET VALUE
(5) FB KIRCHNER SCHOLARSHIP FUND #6886

 A 15,019 CASH
(6) BRYAN NICHOLS SCHOLARSHIP TRUST 332

 A 5,184 CASH
(7) KOKERNOT TRUST

 A 306,527 CASH
(8) POOLED INCOME FUND

 A 2,730 CASH
(9) CHARITABLE LEAD TRUST (5)

 C 1,001,572 CASH
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2013
Additional Data


Software ID: 13000248
Software Version: 2013v3.1