ABILENE CHRISTIAN UNIVERSITY (EIN 750851900) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1906

Legal Domicile

Principal Officer

KEVIN CAMPBELL

Phone

3256742000

Tax Period

2024-06-01 to 2025-05-31

ABILENE CHRISTIAN UNIVERSITY, founded in 1906, is a major nonprofit that reported $325.5M in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Expenses of $295.1M left a modest 9% surplus.

Mission

ACU IS A NATIONAL LEADER IN CHRISTIAN HIGHER EDUCATION, AND THE MISSION IS TO EDUCATE STUDENTS FOR CHRISTIAN SERVICE AND LEADERSHIP THROUGHOUT THE WORLD. ACU IS A VIBRANT, INNOVATIVE, CHRIST-CENTERED COMMUNITY THAT ENGAGES STUDENTS IN AUTHENTIC SPIRITUAL AND INTELLECTUAL GROWTH, EQUIPPING THEM TO MAKE A REAL DIFFERENCE IN THE WORLD.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $31,616,948

Program Service Revenue $224,150,615

Investment Income $47,440,245

Other Revenue $22,269,416

TOTAL REVENUE $325,477,224

Expense Breakdown

Grants Paid $90,086,180

Salaries & Benefits $106,624,042

Fundraising Expenses $4,798,932

Program Expenses $205,933,231

Other Expenses $98,399,717

TOTAL EXPENSES $295,109,939

Year-over-Year Comparison

	2024	2023	Change
Revenue	$325,477,224	$361,614,766	-0.1%
Expenses	$295,109,939	$273,427,543	+0.1%
Net Income	$30,367,285	$88,187,223	-0.7%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✓ Lobbying ✗ Political Activity ✓ Foreign Activities ✓ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

3124

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✓ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$5,093,114

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALAN RICH	TRUSTEE	1.00	Director	$0	$0	$0
APRIL ANTHONY	TRUSTEE	1.00	Director	$0	$0	$0
ARTHUR CULPEPPER	TRUSTEE	1.00	Director	$0	$0	$0
BELINDA HARMON	TRUSTEE	1.00	Director	$0	$0	$0
BERTO GUERRA	TRUSTEE	1.00	Director	$0	$0	$0
BILL MINICK	TRUSTEE	1.00	Director	$0	$0	$0
CAROLE PHILLIPS	TRUSTEE	1.00	Director	$0	$0	$0
CECIL EAGER	TRUSTEE	1.00	Director	$0	$0	$0
DAVID FLOW	TRUSTEE	1.00	Director	$0	$0	$0
DON CLEVENGER	TRUSTEE	1.00	Director	$0	$0	$0
DOUG ROBISON	TRUSTEE	1.00	Director	$0	$0	$0
ELISE MITCHELL	TRUSTEE	1.00	Director	$0	$0	$0
FERNANDO NASMYTH	TRUSTEE	1.00	Director	$0	$0	$0
GUY LEWIS	TRUSTEE	1.00	Director	$0	$0	$0
JACK GRIGGS	TRUSTEE	1.00	Director	$0	$0	$0
JAMES PORTER	TRUSTEE	1.00	Director	$0	$0	$0
JANA HANNER	TRUSTEE	1.00	Director	$0	$0	$0
JOSE MOORE	TRUSTEE	1.00	Director	$0	$0	$0
KATE DALTON	TRUSTEE	1.00	Director	$0	$0	$0
KELLY SHEWMAKER	TRUSTEE	1.00	Director	$0	$0	$0
KYLE HAMMOND	TRUSTEE	1.00	Director	$0	$0	$0
LESLIE HUTCHINS	TRUSTEE	1.00	Director	$0	$0	$0
LUKE HEJL	TRUSTEE	1.00	Director	$0	$0	$0
LUKE JAMES	TRUSTEE	1.00	Director	$0	$0	$0
MARELYN SHEDD	TRUSTEE	1.00	Director	$0	$0	$0
MARK DUNCUM	TRUSTEE	1.00	Director	$0	$0	$0
MITCH WILBURN	TRUSTEE	1.00	Director	$0	$0	$0
RALPH DRAPER	TRUSTEE	1.00	Director	$0	$0	$0
RANDY OWEN	TRUSTEE	1.00	Director	$0	$0	$0
RICK WESSEL	TRUSTEE	1.00	Director	$0	$0	$0
SANDRA FORTENBERRY	TRUSTEE	1.00	Director	$0	$0	$0
SHELTON GIBBS	TRUSTEE	1.00	Director	$0	$0	$0
TOD BROWN	TRUSTEE	1.00	Officer Director	$0	$0	$0
WAYNE MASSEY	TRUSTEE	1.00	Director	$0	$0	$0
ANTHONY WILLIAMS	EXEC DIR - INTERCULTURAL ENGAGEMENT & BELONGING	40.00	Officer	$173,821	$31,852	$205,673
BLAIR SCHROEDER	CHIEF PLANNING OFFICER	40.00	Officer	$192,989	$36,453	$229,442
DANIEL MACALUSO	VP OF ADVANCEMENT	40.00	Officer	$254,018	$65,004	$319,022
JOE LEE	CIO	40.00	Officer	$505,623	$70,700	$576,323
KAY TINDLE	VP OF RESEARCH	40.00	Officer	$31,187	$10,136	$41,323
KEVIN CAMPBELL	SVP OF OPERATIONS	40.00	Officer	$303,408	$44,296	$347,704
LORI HERRICK	CFO	40.00	Officer	$184,016	$20,730	$204,746
PHILIP SCHUBERT	PRESIDENT	40.00	Officer	$551,569	$143,425	$694,994
ROBERT RHODES	PROVOST	40.00	Officer	$279,205	$41,632	$320,837
RUSTY KRUZELOCK	VP OF RESEARCH	40.00	Officer	$166,089	$31,849	$197,938
SHARON AYALA	VP OF MARKETING	40.00	Officer	$185,102	$36,254	$221,356
SLADE SULLIVAN	VP & GENERAL COUNSEL	40.00	Officer	$192,346	$42,259	$234,605
STEPHEN JOHNSON	CEO, DALLAS CAMPUS	40.00	Officer	$317,329	$43,073	$360,402
SUSAN LEWIS	VP FOR ACADEMIC AFFAIRS	40.00	Officer	$226,939	$33,672	$260,611
TAMERA LONG	VP OF ENROLLMENT	40.00	Officer	$191,730	$40,926	$232,656
WENDY JONES	CHIEF HR OFFICER	40.00	Officer	$128,573	$28,992	$157,565
WILLIAM BEASLEY	CHIEF OF STAFF	40.00	Officer	$152,371	$33,833	$186,204
ZACHARY LASSITER	VP OF ATHLETICS	40.00	Officer	$264,923	$36,790	$301,713
BRETTE TANNER	HEAD BASKETBALL COACH	40.00	Highest	$315,355	$43,560	$358,915
KEITH PATTERSON	HEAD FOOTBALL COACH	40.00	Highest	$418,439	$40,142	$458,581
RUSTY TOWELL	DIRECTOR OF NEXT	40.00	Highest	$284,551	$62,536	$347,087
STEVEN RUTT	COO ACU DALLAS	40.00	Highest	$245,272	$32,837	$278,109
TIMOTHY HEAD	ASST DIRECTOR OF NEXT	40.00	Highest	$269,872	$25,845	$295,717

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$325,477,224	$295,109,939	$1,440,786,332	$30,367,285
2024	$361,614,766	$273,427,543	$1,323,523,322	$88,187,223
2023	$314,810,886	$255,908,674	$1,241,968,705	$58,902,212
2022	$330,113,805	$240,316,928	$1,207,518,095	$89,796,877
2021	$354,836,579	$215,349,026	$1,035,035,305	$139,487,553
2020	$252,996,672	$212,710,147	$773,960,218	$40,286,525
2020	$252,996,672	$212,710,147	$773,960,218	$40,286,525
2019	$231,458,964	$206,812,597	$750,011,135	$24,646,367
2018	$210,458,073	$207,141,176	$732,351,720	$3,316,897

ABILENE CHRISTIAN UNIVERSITY