Civic Intelligence

Baylor Bear Foundation

EIN 75-2172398 • 501(c)3

Profile

To provide scholarship funds for baylor's student-athletes and to support and promote the interest and welfare of baylor athletics.

1500 S University Parks Dr76706

www.baylorbearfoundation.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

27th percentile

-3.1%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

72nd percentile

22%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2011 to 2014

Assets

Down

$0

Down $682,356 (-100%) from 2013

Liabilities

Down

$0

Down $107,265 (-100%) from 2013

Net Assets

Down

$0

Down $575,091 (-100%) from 2013

Revenue

$10,068,498

No earlier filing loaded for comparison.

Expenses

Up

$10,377,627

Up $3,444,309 (+50%) from 2013

Net Income

-$309,129

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $275,470Liabilities 2010: $79,463Net Assets 2010: $196,0072010Assets 2011: $1,060,841Liabilities 2011: $104,760Net Assets 2011: $956,0812011Assets 2012: $303,451Liabilities 2012: $81,935Net Assets 2012: $221,5162012Assets 2013: $682,356Liabilities 2013: $107,265Net Assets 2013: $575,0912013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,670,1962010Revenue 2011: $5,577,690Expenses 2011: $4,792,319Net Income 2011: $785,3712011Expenses 2012: $6,947,9692012Expenses 2013: $6,933,3182013Revenue 2014: $10,068,498Expenses 2014: $10,377,627Net Income 2014: -$309,1292014

Highlighted filing

2014

Revenue$10,068,498
Expenses$10,377,627
Net Income-$309,129

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Mar 12, 2015
Return Version
2013v4.0
Gross Receipts
$10,068,498
Mission and Program Overview

Mission

To provide scholarship funds for baylor's student-athletes and to support and promote the interest and welfare of baylor athletics.

Support of baylor university athletics

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$375,845$0▼ $375,845
Cash and Non-Interest-Bearing Accounts$306,511$0▼ $306,511
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$682,356$0▼ $682,356
Other Assets Total-$0-
Liabilities
Deferred Revenue$107,265--
Total Liabilities$107,265$0▼ $107,265
Net Assets / Fund Balance
Unrestricted Net Assets$575,091--
Total Net Assets Fund Balance$575,091$0▼ $575,091
Total Liabilities and Net Assets / Fund Balance$682,356$0▼ $682,356

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$6,865$6,865
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris ManningPast President
Brett BeenePresident
Mark PetersenPresident-elect
Don SchreiberVice President
Alan J LefeverDirector
Ashley BeaneDirector
Becky LindseyDirector
Ben JaredDirector
Betty BryantDirector
Bevil HartDirector
Billy Ray HallDirector
Bo RichardsonDirector
Brian MayDirector
Bryan HarrisonDirector
Carroll WebbDirector
Cathey HallDirector
Chuck StewartDirector
Clifford CreightonDirector
Cw BeardDirector
Damon MooreDirector
Dan CochranDirector
Darrell BrewerDirector
Dean ParetDirector
Don MabrayDirector
Frank WoodDirector
Fred BarberDirector
G Bryan MayDirector
Gene OndrusekDirector
Jamey SmithDirector
Jerry ArmstrongDirector
Jerry JarvisDirector
Jeter BasdenDirector
Jimmy GarrisonDirector
John MeredithDirector
Larry HarderDirector
Mark CarrollDirector
Matt DoveDirector
Michael HillmanDirector
Michael TatumDirector
Mike BeatyDirector
Mike HolmanDirector
Mike MarisDirector
Nick NicholsDirector
Pat HickeyDirector
Raymond ReeseDirector
Richard HelmerDirector
Robert MastinDirector
Rose YoungbloodDirector
Sean C UrichDirector
Steve WillisDirector
Sue CoxDirector
Terry R NewmanDirector
Tim TwaddellDirector
Doug SmithExecutive Director
Bob GearySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,063,558
Program Service Revenue
$0
Investment Income
$1,555
Other Revenue
$3,385
All Other Contributions
$9,879,330
Change in Net Assets
$-309,129

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,068,498
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$764,262
Total Revenue per Audited Statements
$10,832,760
Total Revenue per Form 990
$10,068,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$10,342,274
Other Expenses$35,353
Total Fundraising Expense$22,275
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$10,342,274--$10,342,274
Information Technology-$651-$651
Fees for Services Accounting-$580-$580
Other Expenses$8,622$150$22,275$150
Advertising-$75-$75
Total Functional Expenses$10,350,896$4,456$22,275$10,377,627

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,475,448
Expenses per Audited Statements$10,377,627
Total Expenses per Form 990$10,377,627
Expenses Not Reported on Form 990$1,097,821
Expenses Not Reported on Financial Statements$0
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with family members
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The baylor bear foundation has members, not stockholders. The members have a very limited right to select members of the governing body.

Form 990, Part VI, Section A, Line 7A

New board members are nominated by a board committee, then voted on by the board members. Those elected by the board of directors are then approved by the membership.

Form 990, Part VI, Section B, Line 11

A copy of the 990 is given to the executive committee to review prior to filing.

Form 990, Part VI, Section C, Line 19

Policies and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
75-2172398
Phone
2547103040

Signing Officer

Name
Doug Smith
Title
Executive Director
Phone
2547103040
Signed
2015-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Smith
Formed
1934
Legal Domicile
TX
Voting Board Members
54
Independent Board Members
54
Employees
0
Volunteers
0

Preparer

Preparer
Nancy a Toups
Phone
2547764190
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Accrual to cash adjustment -333,559. Transfer of net assets to baylor university 67,597.

Financial Statement Notes

PART X, LINE 2:

Page 12, part xii, line 2b: footnote to financial statements in compliance with fin 48: the foundation is a nonprofit corporation under 501(c)(3) of the internal revenue code whose revenue is derived from contributions and other fund-raising activities and is generally not subject to u.s. Federal or state income taxes. The foundation recognizes the effect of income tax positions (including whether exempt income might be determined to be unrelated business income and whether the foundation has properly maintained its exempt status) only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The foundation records interest related to unrecognized tax benefits and penalties in general and administrative expenses. For years before 2010, the foundation is no longer subject to u.s federal or state income tax examinations.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Adjustment for accrual to cash basis

PART XI, LINE 8; PART XII, LINE 4B

Accrual to cash adjustment of ($333,559)

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IRS990/Form990PartVIISectionAGrp/PersonNm8DARRELL BREWER
IRS990/Form990PartVIISectionAGrp/PersonNm9CLIFFORD CREIGHTON
IRS990/Form990PartVIISectionAGrp/PersonNm10LARRY HARDER
IRS990/Form990PartVIISectionAGrp/PersonNm11PAT HICKEY
IRS990/Form990PartVIISectionAGrp/PersonNm12RICHARD HELMER
IRS990/Form990PartVIISectionAGrp/PersonNm13BEN JARED
IRS990/Form990PartVIISectionAGrp/PersonNm14BECKY LINDSEY
IRS990/Form990PartVIISectionAGrp/PersonNm15MIKE MARIS
IRS990/Form990PartVIISectionAGrp/PersonNm16RAYMOND REESE
IRS990/Form990PartVIISectionAGrp/PersonNm17BO RICHARDSON
IRS990/Form990PartVIISectionAGrp/PersonNm18JAMEY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm19MICHAEL TATUM
IRS990/Form990PartVIISectionAGrp/PersonNm20CARROLL WEBB
IRS990/Form990PartVIISectionAGrp/PersonNm21FRANK WOOD
IRS990/Form990PartVIISectionAGrp/PersonNm22BETTY BRYANT
IRS990/Form990PartVIISectionAGrp/PersonNm23MARK CARROLL
IRS990/Form990PartVIISectionAGrp/PersonNm24SUE COX
IRS990/Form990PartVIISectionAGrp/PersonNm25BILLY RAY HALL
IRS990/Form990PartVIISectionAGrp/PersonNm26BRYAN HARRISON
IRS990/Form990PartVIISectionAGrp/PersonNm27MIKE HOLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm28ALAN J LEFEVER
IRS990/Form990PartVIISectionAGrp/PersonNm29DON MABRAY
IRS990/Form990PartVIISectionAGrp/PersonNm30JOHN MEREDITH
IRS990/Form990PartVIISectionAGrp/PersonNm31NICK NICHOLS
IRS990/Form990PartVIISectionAGrp/PersonNm32GENE ONDRUSEK
IRS990/Form990PartVIISectionAGrp/PersonNm33ROSE YOUNGBLOOD
IRS990/Form990PartVIISectionAGrp/PersonNm34FRED BARBER
IRS990/Form990PartVIISectionAGrp/PersonNm35ASHLEY BEANE
IRS990/Form990PartVIISectionAGrp/PersonNm36CW BEARD
IRS990/Form990PartVIISectionAGrp/PersonNm37MATT DOVE
IRS990/Form990PartVIISectionAGrp/PersonNm38CATHEY HALL
IRS990/Form990PartVIISectionAGrp/PersonNm39JIMMY GARRISON
IRS990/Form990PartVIISectionAGrp/PersonNm40BEVIL HART
IRS990/Form990PartVIISectionAGrp/PersonNm41JERRY JARVIS
IRS990/Form990PartVIISectionAGrp/PersonNm42ROBERT MASTIN
IRS990/Form990PartVIISectionAGrp/PersonNm43G BRYAN MAY
IRS990/Form990PartVIISectionAGrp/PersonNm44DAMON MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm45TERRY R NEWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm46DEAN PARET
IRS990/Form990PartVIISectionAGrp/PersonNm47CHUCK STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm48TIM TWADDELL
IRS990/Form990PartVIISectionAGrp/PersonNm49SEAN C URICH
IRS990/Form990PartVIISectionAGrp/PersonNm50STEVE WILLIS
IRS990/Form990PartVIISectionAGrp/PersonNm51MICHAEL HILLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm52DAN COCHRAN
IRS990/Form990PartVIISectionAGrp/PersonNm53BRIAN MAY
IRS990/Form990PartVIISectionAGrp/PersonNm54DOUG SMITH
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