Civic Intelligence

Arlington Baptist University

990 • Fiscal year 2023 • EIN 75-0983821

Jun 01, 2022 to May 31, 2023 • Filed on Apr 11, 2024

3001 West Division StreetArlington, TX 76012

(817) 461-8741

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.26x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.21x

Higher debt load relative to revenue than 54% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

48th percentile

$121,354

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

61st percentile

9.5%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

34%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$4,894,322

Flat from 2023

Net Assets

Flat

$3,605,839

Flat from 2023

Liabilities

Flat

$1,288,483

Flat from 2023

Revenue

Flat

$6,177,385

Flat from 2023

Expenses

Flat

$5,334,860

Flat from 2023

Net Income

Flat

$842,525

Flat from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $2,986,148Liabilities 2010: $802,096Net Assets 2010: $2,184,0522010Assets 2011: $2,971,433Liabilities 2011: $484,561Net Assets 2011: $2,486,8722011Assets 2012: $3,139,069Liabilities 2012: $982,404Net Assets 2012: $2,156,6652012Assets 2013: $3,007,500Liabilities 2013: $1,032,483Net Assets 2013: $1,975,0172013Assets 2014: $2,638,614Liabilities 2014: $1,038,556Net Assets 2014: $1,600,0582014Assets 2015: $2,753,118Liabilities 2015: $1,048,002Net Assets 2015: $1,705,1162015Assets 2016: $3,580,031Liabilities 2016: $1,611,588Net Assets 2016: $1,968,4432016Assets 2017: $3,030,881Liabilities 2017: $1,322,015Net Assets 2017: $1,708,8662017Assets 2018: $3,219,254Liabilities 2018: $1,402,028Net Assets 2018: $1,817,2262018Assets 2019: $2,975,380Liabilities 2019: $1,564,300Net Assets 2019: $1,411,0802019Assets 2020: $3,214,261Liabilities 2020: $1,693,671Net Assets 2020: $1,520,5902020Assets 2021: $4,192,822Liabilities 2021: $1,803,178Net Assets 2021: $2,389,6442021Assets 2022: $4,468,756Liabilities 2022: $1,693,087Net Assets 2022: $2,775,6692022Assets 2023: $4,894,322Liabilities 2023: $1,288,483Net Assets 2023: $3,605,8392023Assets 2023: $4,894,322Liabilities 2023: $1,288,483Net Assets 2023: $3,605,8392023

Highlighted filing

2023

Assets$4,894,322
Liabilities$1,288,483
Net Assets$3,605,839

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,999,4382010Expenses 2011: $2,209,3592011Expenses 2012: $3,030,1822012Revenue 2013: $2,730,479Expenses 2013: $2,933,621Net Income 2013: -$203,1422013Revenue 2014: $2,931,513Expenses 2014: $3,104,772Net Income 2014: -$173,2592014Revenue 2015: $3,317,098Expenses 2015: $3,215,325Net Income 2015: $101,7732015Revenue 2016: $3,655,132Expenses 2016: $3,369,353Net Income 2016: $285,7792016Revenue 2017: $3,150,678Expenses 2017: $3,453,559Net Income 2017: -$302,8812017Revenue 2018: $3,460,595Expenses 2018: $3,360,890Net Income 2018: $99,7052018Revenue 2019: $3,218,451Expenses 2019: $3,612,715Net Income 2019: -$394,2642019Revenue 2020: $3,109,555Expenses 2020: $3,003,388Net Income 2020: $106,1672020Revenue 2021: $4,005,838Expenses 2021: $3,196,468Net Income 2021: $809,3702021Revenue 2022: $4,620,843Expenses 2022: $4,209,852Net Income 2022: $410,9912022Revenue 2023: $6,177,385Expenses 2023: $5,334,860Net Income 2023: $842,5252023Revenue 2023: $6,177,385Expenses 2023: $5,334,860Net Income 2023: $842,5252023

Highlighted filing

2023

Revenue$6,177,385
Expenses$5,334,860
Net Income$842,525
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Apr 11, 2024
Return Version
2022v5.0
Gross Receipts
$6,195,207
Mission and Program Overview

Mission

Abu endeavors to prepare men & women for christian life and ministry, lay and professional, through studies in bible, general education, church vocations, and practical service, integrating faith and learning in the context of a christian worldview.

Prepare men and women for Christian life and ministries through higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,659,037$2,678,848▲ $19,811
Savings and Temporary Cash Investments$433,743$1,043,335▲ $609,592
Cash and Non-Interest-Bearing Accounts$1,027,397$760,158▼ $267,239
Loans From Officers Directors$800,000$700,000▼ $100,000
Prepaid Expenses and Deferred Charges$41,828$56,493▲ $14,665
Accounts Receivable$16,413$27,538▲ $11,125
Inventories for Sale or Use$600$7,344▲ $6,744
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Total Assets$4,468,756$4,894,322▲ $425,566
Other Assets Total$289,738$320,606▲ $30,868
Liabilities
Other Liabilities$497,760$312,847▼ $184,913
Accounts Payable and Accrued Expenses$274,138$227,359▼ $46,779
Unsecured Notes Loans Payable$100,000$0▼ $100,000
Deferred Revenue$21,189$48,277▲ $27,088
Grants Payable$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$1,693,087$1,288,483▼ $404,604
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,432,330$3,274,855▲ $842,525
Net Assets With Donor Restrictions$343,339$330,984▼ $12,355
Total Net Assets Fund Balance$2,775,669$3,605,839▲ $830,170
Total Liabilities and Net Assets / Fund Balance$4,468,756$4,894,322▲ $425,566

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,581,699$3,633,533$5,215,232
Equipment$306,623$1,222,958$1,529,581
Land$760,801-$760,801
Other Land Buildings$29,725-$29,725
Other Assets Org$43,223--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-PresidentFT$108,401$12,953$121,354
-VP of Bus. Ops/Secretary/TreasurerFT$73,935$3,244$77,179

Board Members and Trustees

NameTitle
-Chairman
-Vice Chairman
-Board member

Highest Paid Contractors

ContractorServicesLocationCompensation
Food 4 Life IncFood Service520 Merton Court, Crowley, TX 76036$266,924
Revenue and Support

Revenue Composition

Contributions and Grants
$1,187,557
Program Service Revenue
$4,760,483
Investment Income
$63,795
Other Revenue
$165,550
All Other Contributions
$197,884
Change in Net Assets
$842,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,239,637
Salaries, Compensation, and Employee Benefits$1,767,487
Grants and Similar Amounts Paid$1,327,736
Total Fundraising Expense$157,482
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,326,236--$1,326,236
Other Salaries and Wages$1,049,655$96,218$67,389$1,213,262
Occupancy$442,831$180,359$16,756$639,946
Depreciation Depletion$191,255$35,861$11,954$239,070
Current Officers, Directors, Trustees, and Key Employees$63,370$118,339$27,981$209,690
Fees for Services Other$0$192,293$0$192,293
Other Employee Benefits$128,688$23,725$10,545$162,958
Information Technology$107,715$40,985$6,831$155,531
Office Expenses$24,444$90,724$1,712$116,880
Travel$99,720$10,013$2,007$111,740
Payroll Taxes$87,620$13,937$5,971$107,528
Comp Disqual Persons$63,404$2,313$1,028$66,745
Fees for Services Accounting-$61,712-$61,712
Interest$19,884$3,728$1,243$24,855
Insurance$23,240$717-$23,957
All Other Expenses$16,057$2,427$604$19,088
Pension Plan Contributions$5,768$1,063$473$7,304
Fees for Services Legal-$1,690-$1,690
Grants to Domestic Orgs$1,500--$1,500
Conferences and Meetings$352$590$134$1,076
Other Expenses$18,957$34,848$678$678
Advertising$221$220-$441
Total Functional Expenses$4,164,665$1,012,713$157,482$5,334,860
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family member of Cliff McDaniel, PresidentEmployee compensation and benefitsNo$66,745

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$800,000$700,000▼ $100,000
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$268,485
Student Deposits$44,362
Asset Retirement Obligation-
Finance Lease Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15A

The board of directors approves compensation of the President. The approval is documented in the board minutes.

Form 990, Part VI, Line 15B

The VP of Business Operations' compensation is determined by the President and approved by the board. The approval is documented in the board minutes.

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The Form 990 is prepared by an independent CPA firm, then reviewed in detail by the VP of Business Operations and the President of the school. A copy is then distributed to all board members for their review prior to filing with the IRS.

Form 990, Part VI, Line 12C Conflict of interest policy

The board of directors and officers are required to submit an annual disclosure form regarding possible conflicts of interest. The board chair is 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 board member or officer 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 19 Required documents available to the public

The governing documents, conflict of interest policy, and financial statements are available upon request.

Form 990, Part VIII, Line 11D Other Miscellaneous Revenue

Other Revenue - Total Revenue: 29485, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 29485;

Filing and Contact Details

Filer

Filer Name
Arlington Baptist University
EIN
75-0983821
Phone
8174618741
Address
3001 West Division Street, Arlington, TX 76012

Signing Officer

Name
David Ingram
Title
VP of Business Operations
Phone
8714618741
Signed
2024-04-11
Discuss with paid preparer
Yes

Organization Details

Formed
1939
Legal Domicile
TX
Voting Board Members
12
Independent Board Members
11
Employees
84
Volunteers
25

Preparer

Firm
Capin Crouse LLP
Address
5605 N MacArthur Blvd Suite 210, Irving, TX 75038
Preparer
Daren Daiga
Phone
5055022746
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Change in Value in Perpetual Trust - -12355;

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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2Alan Van Zandt
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3Josh Withers
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4Lee Futcher
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Mrs Regina Crane
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6Pat McGee
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Rev Chris Fobbs
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8Rev Chris Knowels
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9Rev Curtis Blake
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10Rev Mark Dallalio
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11Rev Steve Hamm
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12Cliff McDaniel
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Board member
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IRS990/MissionDesc0Arlington Baptist University endeavors to prepare men and women for Christian life and ministries, both lay and professional, through studies in Bible, general education, church vocations, and practical service, integrating faith and learning in the context of a Christian world view.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/OtherAssetsTotalGrp/BOYAmt0289738
IRS990/OtherAssetsTotalGrp/EOYAmt0320606
IRS990/OtherChangesInNetAssetsAmt0-12355
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0128688
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IRS990/OtherExpensesGrp/Desc0Student Life & Programs
IRS990/OtherExpensesGrp/Desc1Bad Debt Expense
IRS990/OtherExpensesGrp/Desc2Maintenance & Repairs
IRS990/OtherExpensesGrp/Desc3Fundraising Expense
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IRS990/OtherExpensesGrp/FundraisingAmt11027
IRS990/OtherExpensesGrp/FundraisingAmt2678
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt067389
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt096218
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01049655
IRS990/OtherSalariesAndWagesGrp/TotalAmt01213262
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt05971
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013937
IRS990/PayrollTaxesGrp/ProgramServicesAmt087620
IRS990/PayrollTaxesGrp/TotalAmt0107528
IRS990/PensionPlanContributionsGrp/FundraisingAmt0473
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01063
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05768
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Cliff McDaniel
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IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2711210
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IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/Desc1Auxiliary Revenue
IRS990/ProgramServiceRevenueGrp/Desc2Athletics
IRS990/ProgramServiceRevenueGrp/Desc3Other Program Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03737825
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1881163
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2135087
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36408
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03737825
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1881163
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2135087
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36408
IRS990/ProgSrvcAccomActy2Grp/Desc0Arlington Baptist University has an Athletic Program that competes in the National Christian College Athletic Association in baseball, women's volleyball, women's basketball, women's softball, men's basketball, and men's & women's soccer. It also competes in the American Christian College Association in women's volleyball, women's basketball, and men's basketball. The teams compete with other colleges and universities nationwide routinely having games against NCAA I, NCAA II, NCAA III, and NAIA non-conference opponents. Its teams have had great success. Since the Fall of 2013 up through the Spring of 2023, the college has won 18 regional championships and 19 national championships.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0540551
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0135087
IRS990/ProgSrvcAccomActy3Grp/Desc0Arlington Baptist University has housing available on campus for both male and female students - one dorm for each. Each dormitory has 20 suites comprised of 2 bedrooms and a shared connecting bathroom. The bedrooms are configured as semi-private with 2 to 3 beds, underbed storage units, a shared closet, and a room divider with a desk and additional storage for each occupant. In addition, there is a cafeteria which serves prepared meals during the Fall & Spring semesters on all weekdays except during school holidays. All students housed on campus are provided the meals as a part of room & board. Each dorm also has 3 sets of washers & dryers. Non-resident students can also purchase meal plans for their convenience.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0367190
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.89$1.29$3.61$6.18$5.33$0.84
2023Summary only. Only limited summary data is available for this year.$4.89$1.29$3.61$6.18$5.33$0.84
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$1.69$2.78$4.62$4.21$0.41
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$1.80$2.39$4.01$3.20$0.81
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$1.69$1.52$3.11$3.00$0.11
2019Summary only. Only limited summary data is available for this year.$2.98$1.56$1.41$3.22$3.61$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$1.40$1.82$3.46$3.36$0.10
2017Summary only. Only limited summary data is available for this year.$3.03$1.32$1.71$3.15$3.45$0.30
2016Detailed filing. Detailed filing data is available for this year.$3.58$1.61$1.97$3.66$3.37$0.29
2015Detailed filing. Detailed filing data is available for this year.$2.75$1.05$1.71$3.32$3.22$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.64$1.04$1.60$2.93$3.10$0.17
2013Summary only. Only limited summary data is available for this year.$3.01$1.03$1.98$2.73$2.93$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.98$2.16$3.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.48$2.49$2.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.80$2.18$2.00