2024-04-15T09:56:51+00:00 2023-05-31 363990892 Capin Crouse LLP 5605 N MacArthur Blvd Suite 210 Irving TX 75038 990 2022-06-01 750859801 East Texas Baptist University EAST 9039357963 One Tiger Drive Marshall TX 75670 Lee Ferguson VP Fin. Affairs/CFO/Treasurer 9039232050 2024-04-15 true Lee Ferguson 999009999 Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Dr Blair Blackburn One Tiger Drive Marshall TX 75670 68371044 false X www.etbu.edu X 1912 TX ETBU is a Christ-centered university focused on preparing students to be Christian leaders. 34 33 895 40 0 0 19712683 9699941 44107232 46768329 5329776 3307896 0 140739 69149691 59916905 19904193 18329367 0 0 17448755 17430882 0 0 702190 25467943 25844027 62820891 61604276 6328800 -1687371 165907529 164173531 30658921 32209968 135248608 131963563 East Texas Baptist University (ETBU) was founded in 1912 as a fully accredited institution of higher education. Affiliated with the Baptist General Convention of Texas, ETBU educates students by integrating biblical faith and learning to develop mind, body and soul through community engagement to prepare graduates to be Christian servant leaders in their calling to God and humanity. Our primary focus is on quality academic programs in the humanities, natural and social sciences, fine arts, and business. We are committed to Christian stewardship and to providing and maintaining an environment conducive to learning, leadership development, and academic excellence, serving students of varied ages and of diverse socioeconomic, geographic, cultural, ethnic and religious backgrounds. We affirm that the liberal arts form the surest foundation for education and that the Christian faith provides the surest foundation for life. false false 53758192 18329367 46768329 East Texas Baptist University is a fully accredited institution of higher education, and its service is the instruction of students. The mission of the University is to educate students by integrating biblical faith and learning to develop mind, body, and soul through community engagement to prepare graduates to be Christian servant leaders in their calling to God and humanity. For the Fall 2022 semester, the University enrolled 1,579 undergraduate students and 192 graduate students. ETBU students have the choice of studying one of 43 undergraduate and 11 graduate programs offered through the Schools of Business, Christian Studies, Communication and Performing Arts, Humanities, Education, Natural and Social Science, Nursing, and Professional Studies. With a student-to-faculty ratio of 15:1 and an average class size of 20, students receive individualized instruction taught through a Christian worldview and various opportunities to apply course content outside of the classroom. Dedicated faculty and staff are holistically shaping ETBU Tigers into Christian scholars and servant leaders, equipping the next generation to share the Gospel of Christ in their future vocations. 53758192 true true false false false false false false true true true false true true false true false true false true false false false true false false false true true false false false false true true true false true false false false false true true false false false true 2006 0 true 895 true true true false false false false false false false false false false false X 34 33 false false false false false true true true true false false true true false true true true true false false X Lee Ferguson 9039232050 One Tiger Drive Marshall TX 75670 Mike Arnold Secretary 3.0 X X 0 0 0 Pamela Coursey Vice Chair 3.0 X X 0 0 0 Rev James Webb Chair 5.0 X X 0 0 0 Andrea Lazenby Trustee 1.0 X 0 0 0 Angela Huffhines Trustee 1.0 X 0 0 0 Belinda Dennis Trustee 1.0 X 0 0 0 Bruce Barnes Trustee (Part Year) 1.0 X 0 0 0 Dr Ben G Raimer Trustee 1.0 X 0 0 0 Dr Billy C Foote Sr Trustee 1.0 X 0 0 0 Dr Cary Hilliard Trustee 1.0 X 0 0 0 Dr David Higgs Trustee 1.0 X 0 0 0 Dr Diane Lane Trustee 1.0 X 0 0 0 Dr DM Edwards Trustee 1.0 X 0 0 0 Dr Kent Willis Trustee 1.0 X 0 0 0 Dr Michael Gossett Trustee (Part Year) 1.0 X 0 0 0 Dr Roy Cotton Trustee 1.0 X 0 0 0 Dr Tyrrel Grohman Trustee 1.0 X 0 0 0 Elizabeth Boone Trustee 1.0 X 0 0 0 Glenn Bickerdike Trustee 1.0 X 0 0 0 Hon Chris Paddie Trustee 1.0 X 0 0 0 Jana Sims Trustee 1.0 X 0 0 0 Jason Bell Trustee 1.0 X 0 0 0 Jerry Benson Trustee 1.0 X 0 0 0 Jo Ann Whiteside Trustee 1.0 X 0 0 0 Judge David Anderson Trustee 1.0 X 0 0 0 Keith Hill Trustee 1.0 X 0 0 0 Kelli Richardson Trustee 1.0 X 0 0 0 Leon Carter Trustee 1.0 X 0 0 0 Melody Thompson Trustee 1.0 X 0 0 0 Patrick Combs Trustee 1.0 X 0 0 0 Rev Leonard Hornsby Trustee 1.0 X 0 0 0 RJ Collins Trustee 1.0 X 0 0 0 Sam Moseley Trustee 1.0 X 0 0 0 Sergio Ramos Trustee (Part Year) 1.0 X 0 0 0 Susan Henry Trustee 1.0 X 0 0 0 Suzanne McWhorter Trustee 1.0 X 0 0 0 Tamiko Jones Trustee 1.0 X 0 0 0 Dr Blair Blackburn President 40.0 X 470726 0 69451 Dr Thomas Sanders Secretary 40.0 X 173134 0 28317 Lee S Ferguson VP Fin. Affairs/CFO/Treasurer 40.0 X 168590 0 39602 Brian Mayper Head Football Coach 40.0 X 116316 0 19981 Dr Colleen Halupa Dean of Online Education 40.0 X 105727 0 9343 Dr Rebekah Grigsby Dean of Nursing 40.0 X 106524 0 16823 Dr Scott Bryant VP for Advancement 40.0 X 119708 0 21331 Ryan Erwin VP for Athletics 40.0 X 164459 0 18044 1425184 0 222892 10 false true false Sodexo Inc & Affiliates PO Box 360170 Pittsburgh PA 152626170 Food Service 3629265 Excel Commercial PO Box 211946 Bedford TX 76021 Paint Contractor 1337138 All Elements Heating & Air LLC 2009 East Houston Marshall TX 75672 HVAC Services 1050266 RVP Construction Inc 210 East Loop 390 N Marshall TX 75672 Construction 939321 Structural Fabrications Inc PO Box 2145 Sherman TX 75091 Steel Construction 922943 38 75000 509792 2193436 6921713 2216027 9699941 Tuition & Fees 611310 35702940 35702940 Auxiliary Revenue 611710 10187380 10187380 Other Program Revenue 900099 878009 878009 0 0 0 0 46768329 1924046 1924046 264096 122463 141633 0 141633 141633 9714111 8330261 1383850 0 1383850 1383850 521 75000 1415 -894 -894 0 0 0 0 0 59916905 46768329 0 3448635 18329367 18329367 1027036 870140 139685 17211 60211 51013 8189 1009 12083155 9683246 2134845 265064 847982 687871 146931 13180 2314588 1301185 993407 19996 1097910 937852 139478 20580 125985 125985 93792 93792 366574 366574 4658863 3717400 845467 95996 367895 2667 281498 83730 3611868 2578269 948360 85239 336290 322000 10761 3529 2956262 2874715 44347 37200 2257061 2156752 84413 15896 705475 675498 22574 7403 3365492 3299081 30254 36157 729285 1951 727334 Student Services 4326828 4326828 Auxiliary Services 815738 815738 Instructional Expenses 745686 745686 Academic Support 380933 380933 0 0 0 0 61604276 53758192 7143894 702190 136517 12988 880217 4707661 5196625 485649 1345804 0 0 0 0 1048678 134262 7159 272156 642264 134067121 48079313 73781534 85987808 27969988 16275007 43906791 42664249 707723 0 12003456 11914524 165907529 164173531 3407549 3609705 0 3926131 3912557 0 0 0 0 23325241 21967563 0 2368168 0 351975 30658921 32209968 X 45455149 53306178 89793459 78657385 135248608 131963563 165907529 164173531 X -1687371 -140441 -1457233 X false true X true true true X 5119335 12829597 10729687 19712683 9699941 58091243 0 0 5119335 12829597 10729687 19712683 9699941 58091243 6231137 51860106 3729760 3881483 3180883 3823896 2188142 16804164 0 0 3486308 0 0 0 3486308 78381715 221731196 0.6616 0.6773 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER REVENUE, COLUMN A - , COLUMN B - 3486308.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 3486308.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38087911 477033 641808 4714111 34492641 39969339 1551361 -1218498 2214291 38087911 30584804 2659958 8466680 1742103 39969339 31278909 237193 855350 1786648 30584804 33608643 237837 533853 3068156 33268 31278909 0.0772 0.9228 0.0 false true false 1718655 1718655 113243385 36330700 76912685 13168810 10948423 2220387 5936271 800190 5136081 85987808 Perpetual Trusts held by Others 31619970 F HighGround Endowment 4560033 F Real Estate Oil & Gas Interest 1450946 F Alternative Funds - Private & Public 5033300 F 42664249 Beneficial Interest in Trust 11914524 11914524 Annuity 11239 Other Liabilities 340736 351975 40098840 -140441 57889 -1333355 -1415907 41514747 72791 18329367 18402158 59916905 43383885 57889 123878 181767 43202118 72791 18329367 18402158 61604276 Schedule D, Part V, Line 1e The prior year Other Expenses in column (e) include an adjustment of $30,279 as reflected through the audited financial statements. Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose of the endowment is to pay out scholarships and carry on the education of students. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Value Perpetual Trusts - -1368301 Change in Value Split Interest Agreements - -88932 Rental Expenses - 122463 Fundraising Event Expenses - 1415 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 18329367 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 1415 Rental Expenses - 122463 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 18329367 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The University publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT ETBU receives federal financial aid in the form of Title IV Funds, including Pell Grant, Federal Supplemental Educational Opportunity Grant (FSEOG), Federal Direct Student Loans (FDL), Federal TEACH Grants (TEACH), Federal Work Study (FWS) and Perkins Loan. ETBU also receives financial aid from the state of Texas and the Texas Higher Education Coordinating Board in the form of Tuition Equalization Grants and Work Study aid. Central America and the Caribbean 0 0 Investments 1730509 Middle East and North Africa 0 0 Program Services Mission Trip 323426 Europe (Including Iceland and Greenland) 0 0 Program Services Mission Trip 205704 East Asia and the Pacific 0 0 Program Services Mission Trip 143589 0 0 0 0 0 0 2403228 0 2403228 false false false true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual Synergy Park Silent Auction 75521 75000 521 1415 0 0 75521 75000 521 1415 1415 -894 true Educational Scholarships 1379 18329367 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The University enters into their computer system (POISE), as budgeted amounts, the amounts that the Department of Education has allocated to be awarded to eligible students. The Financial Aid Department prints out a fund report from POISE that shows the budget amount, how much has been awarded, and how much is available to be awarded. Then the Financial Aid Department awards to each student who has applied for financial aid and meets the University's qualifications, State, and federal guidelines for financial aid the amount that the student is eligible to receive. The amounts that the student receives are credited to their account at the University, then the University automatically deducts tuition, housing expenses, meal plan expenses, books, and University fees. If there is a balance remaining, it is then refunded to the student. The Financial Aid Department is audited each year by independent certified public accountants. X X true true X X X X false true false false false false false true false Dr Blair Blackburn President 349029 0 50500 0 71197 0 35000 0 34451 0 540177 0 0 0 Lee S Ferguson VP Fin. Affairs/CFO/Treasurer 157967 0 7059 0 3564 0 14120 0 25482 0 208192 0 0 0 Dr Thomas Sanders Secretary 163812 0 7000 0 2322 0 14067 0 14250 0 201451 0 0 0 Ryan Erwin VP for Athletics 159754 0 4000 0 705 0 13400 0 4644 0 182503 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Housing Allowance & Personal Services: As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. These benefits are provided as non-taxable benefits accordingly. Schedule J, Part I, Line 1a Personal services The University also provides grounds care and housekeeping for the home since the President hosts functions for the University at his home. The home is provided as a nontaxable benefit to the President because it is required in his contract and he resides there for the convenience of the University. These benefits are provided as non-taxable benefits accordingly. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The President received 457(f) plan contributions of $11,667 which was not taxable. Schedule J, Part I, Line 7 Non-fixed payments The President receives discretionary bonus compensation that is determined based on performance-based goals achieved and approved by the board. Discretionary bonus compensation for officers is determined by the President based on performance. 61100 Scholarships Education Laura Coursey Family Member of Vice Chair 60211 Salary false Sodexo Inc & Affiliates Substantial Contributor 3717400 Food Services Contractor false X 5 2216027 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 15b The President conducts a performance evaluation of each officer every fiscal year. Any merit salary increases for officers are based upon this evaluation and comparative data from several recognized higher education organizations. If warranted, a merit increase will be communicated to the officer upon the renewal of their annual contracts. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee is comprised of the Chairperson of each committee of the board, plus the three officers of the board of trustees and several ad hoc members of the board of trustees. The Executive Committee has authority to act on behalf of the board and works as a smaller representative group of the board of trustees to guide the University in matters related to governance and authority. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Baptist General Convention of Texas, a related organization, appoints a simple majority of the board of trustees for ETBU. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The following types of bylaw amendments may be adopted only by prior notice to and approval of the Baptist General Convention of Texas (BGCT), a related organization: (a) increasing or extending the terms of trustees and (b) altering the relationship of ETBU with the BGCT. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. A complete copy of the Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all trustees to annually complete and sign a conflict of interest questionnaire. The President and Chairman are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the trustee would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official Compensation for the President is determined using an independent compensation consultant and comparability data. The President's base salary is set in the President's written employment contract, and his/her performance is evaluated annually by the Executive Committee of the board of trustees, based on annual goals and objectives previously set by the board and communicated to the President. The Executive Committee reports the results of this evaluation to the full board, along with its recommendation for a bonus, if any. If the bonus is approved by the board, the bonus is documented in the President's personnel file, communicated to the Vice President for Financial Affairs, and added to his/her pay at the next pay period. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value Perpetual Trusts - -1368301; Change in Value Split Interest Agreements - -88932; Schedule F, Part IV, Line 4 The organization has analyzed its ownership in the passive foreign investment company and has determined that it does not meet the reporting thresholds for Form 8621. Baptist General Convention of Texas 7557 Rambler Rd Ste 1200 Dallas TX 75231 756044885 Convention of Churches TX 501(c)(3) 1 NA false HighGround Advisors 1717 Main St Ste 1400 Dallas TX 752014622 750891441 Investment management TX 501(c)(3) 7 Baptist General Convention of Texas false Charitable Remainder Unitrusts (10) Hold assets & remit income to the University TX East Texas Baptist University Trust true Perpetual Trusts (57) Hold assets & remit income to the University TX East Texas Baptist University Trust true false false true false false false false false false false false false true false false false false false false