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ObjectId: 201820889349300107 - Submission: 2018-03-29
TIN: 74-1159753
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Information about Schedule R (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
16
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
,
TX
76703
74-6157568
GRANTOR TRUST IN SUPPORT OF BAYLOR
TX
45,439
889,157
BAYLOR UNIVERSITY
(2)
MARY ANN KOKERNOT LAWRENCE LACY TRUST
COMM BANK AND TRUST PO BOX 2303
WACO
,
TX
76703
GRANTOR TRUST IN SUPPORT OF BAYLOR
TX
0
458,393
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-FM
One Bear Place 97296
WACO
,
TX
767987296
74-2674611
PROVIDE AND PROMOTE QUALITY EDUCATIONAL PROGRAMMING
TX
501(c)(3)
7
BAYLOR UNIVERSITY
Yes
(2)
FB KIRCHNER SCHOLARSHIP FUND #6886
FROST NATIONAL BANK PO BOX 2950
SAN ANTONIO
,
TX
78299
74-2646348
PROVISION OF SCHOLARSHIPS
TX
501(c)(3)
Type III-O
BAYLOR UNIVERSITY
Yes
(3)
BRYAN NICHOLS SCHOLARSHIP TRUST 332
118 S HOUSTON AVENUE
CAMERON
,
TX
765203932
74-6438292
PROVISION OF SCHOLARSHIPS
TX
501(c)(3)
PF
BAYLOR UNIVERSITY
Yes
(4)
HAROLD E RILEY FOUNDATION
PO BOX 149151
AUSTIN
,
TX
787149151
30-0181669
SUPPORT OF BAYLOR AND SW THEOLOGICAL SEMINARY
TX
501(c)(3)
Type I
NA
No
(5)
FLEMING CHURCH LOAN TRUST
1601 ELM STREET SUITE 1700
DALLAS
,
TX
752017241
75-6035987
TRUST SUPPORTING BAYLOR UNIVERSITY, AS WELL AS OTHER ORGANIZATIONS
TX
501(c)(3)
Type II
NA
No
(6)
KOKERNOT TRUST
1601 ELM STREET SUITE 1700
DALLAS
,
TX
752017241
75-6040747
TRUST WHICH PAYS INCOME IN SUPPORT OF BAYLOR UNIVERSITY AND OTHER UNIVERSITIES
TX
501(c)(3)
Type II
BAYLOR UNIVERSITY
Yes
(7)
BIG TWELVE CONFERENCE INC
400 E JOHN CARPENTER FREEWAY
IRVING
,
TX
75062
75-2604555
ORGANIZE, PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETICS AMONG ITS MEMBER INSTITUTIONS
DE
501(c)(3)
Type I
NA
No
(8)
THE MARRS MCLEAN TRUST #487601
PO BOX 2950
SAN ANTONIO
,
TX
78299
74-6342783
TRUST SUPPORTS BAYLOR UNIVERSITY AND OTHER COLLEGES
TX
501(c)(3)
Type III-O
NA
No
(9)
CENTRAL TEXAS TECHNOLOGY AND RESEARCH PARK
ONE BEAR PLACE 97043
WACO
,
TX
767987043
27-3848177
HOLDING COMPANY
TX
501(c)(2)
BAYLOR UNIVERSITY
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2016
Page 2
Schedule R (Form 990) 2016
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 (49)
CHARITABLE TRUST - SUPPORT
TX
NA
Trust
Yes
(2)
CHARITABLE LEAD TRUSTS (2)
CHARITABLE TRUST - SUPPORT
TX
NA
Trust
Yes
(3)
POOLED INCOME FUND (1)
CHARITABLE TRUST - SUPPORT
TX
NA
Trust
Yes
(4)
CHARITABLE REMAINDER TRUSTS (13)
CHARITABLE TRUST - SUPPORT
TX
NA
Trust
No
(5)
CHARITABLE LEAD TRUST (1)
CHARITABLE TRUST - SUPPORT
FL
NA
Trust
Yes
(6)
CHARITABLE REMAINDER TRUST (1)
CHARITABLE TRUST - SUPPORT
CA
NA
Trust
No
(7)
CHARITABLE REMAINDER TRUSTS (1)
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
AR
NA
Trust
Yes
Schedule R (Form 990) 2016
Page 3
Schedule R (Form 990) 2016
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-fm
B
233,498
CASH CONTRIBUTIONS
(2)
BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-FM
L
236,018
COST
(3)
BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-FM
M
153,309
COST
(4)
BRAZOS VALLEY PUBLIC BROADCASTING FOUNDATION DBA KWBU-FM
N
84,840
ESTIMATED FAIR MARKET VALUE
(5)
FB KIRCHNER SCHOLARSHIP FUND #6886
A
12,232
CASH
(6)
BRYAN NICHOLS SCHOLARSHIP TRUST 332
A
5,704
CASH
(7)
KOKERNOT TRUST
A
288,804
CASH
(8)
CHARITABLE LEAD TRUST (3)
C
253,112
CASH
Schedule R (Form 990) 2016
Page 4
Schedule R (Form 990) 2016
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) 2016
Page 5
Schedule R (Form 990) 2016
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) 2016
Additional Data
Software ID:
16000421
Software Version:
2016v3.0