- Revenue 2024
- $46,035,773
- Expenses 2024
- $38,486,059
Program services were 83.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B430
- Classification
- 2000
- Street
- 1000 FISK AVE
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
HOWARD PAYNE UNIVERSITY IS A CHRIST-CENTERED ACADEMIC COMMUNITY DEDICATED TO EXCELLENCE BY DEVELOPING AND EQUIPPING THE WHOLE PERSON FOR INTELLECTUAL INQUIRY, PERSONAL AND PROFESSIONAL INTEGRITY, AND SERVICE TO GOD AND HUMANITY.
Activities or mission (Part I)
TO PROVIDE ACADEMIC PREPARATION IN A CHRISTIAN CONTEXT FOR A DIVERSE STUDENT BODY.
-
POST-SECONDARY EDUCATION INSTRUCTION: HOWARD PAYNE UNIVERSITY (HPU) OFFERS A FULL ARRAY OF UNDERGRADUATE PROGRAMS AND FOUR GRADUATE PROGRAMS IN A TRADITIONAL RESIDENTIAL ACADEMIC COMMUNITY. THE UNIVERSITY ALSO OFFERS SELECTED UNDERGRADUATE AND GRADUATE COURSE WORK BY ELECTRONIC MEANS AND AT EXTENDED LEARNING CENTERS IN EL PASO AND NEW BRAUNFELS. STUDENTS AT HPU CHOOSE FROM MORE THAN 100 MAJORS, MINORS AND PRE-PROFESSIONAL PROGRAMS IN SEVEN SCHOOLS: BUSINESS, CHRISTIAN STUDIES, EDUCATION, HUMANITIES, MUSIC AND FINE ARTS, NURSING, AND SCIENCE AND MATHEMATICS. THE GUY D. NEWMAN HONORS ACADEMY CHALLENGES STUDENTS WITH A MULTIDISCIPLINARY CURRICULUM AND EXCITING TRAVEL OPPORTUNITIES.
Expenses $20,379,302 · Grants $12,281,962 · Revenue $21,988,359
-
STUDENT SERVICES: HPU IS COMMITTED TO PROVIDING STUDENTS WITH A WIDE RANGE OF OPPORTUNITIES FOR LEARNING WITHIN AND BEYOND THE CLASSROOM. STUDENT ENGAGEMENT IN CAMPUS LIFE IS DESIGNED TO HELP STUDENTS GROW IN RELATIONSHIP TO CHRIST, DEVELOP LEADERSHIP SKILLS, BUILD RELATIONSHIPS, PARTICIPATE IN SERVICE TO THE CAMPUS AND COMMUNITY, EXHIBIT PERSONAL RESPONSIBILITY, AND HAVE FUN. THESE SERVICES INCLUDE ADMISSIONS, ATHLETICS/INTRAMURALS, BAPTIST STUDENT MINISTRY, CHAPEL, CHEERLEADING, THE COLLEGIUM (TUTORING, ACADEMIC TESTING, ADVISING, CAREER SERVICES AND LEARNING ASSISTANCE), COUNSELING AND HEALTH SERVICES, HPU'S DEPARTMENT OF PUBLIC SAFETY, FINANCIAL AID, THE FOOD AND ESSENTIALS PANTRY, THE LIBRARY, MAIL SERVICES, NEW-STUDENT ORIENTATION, RESIDENCE LIFE, STUDENT ACTIVITIES, STUDENT CONDUCT, STUDENT GOVERNMENT, STUDENT ORGANIZATIONS, THE WELLNESS CENTER, THE JACKET CLOSET, AND MORE.
Expenses $7,776,739 · Revenue $281,441
-
AUXILIARY ENTERPRISES: HPU'S AUXILIARY PROGRAMS PROVIDE ESSENTIAL SERVICES TO STUDENTS. THESE PROGRAMS INCLUDE DINING SERVICES (TWO ON-CAMPUS DINING LOCATIONS AND STINGER BUCKS TO USE AT OFF-CAMPUS RESTAURANTS) AND SEVERAL HOUSING OPTIONS. THESE ON-CAMPUS FACILITIES INCLUDE ONE WOMEN'S RESIDENCE HALL, TWO MEN'S RESIDENCE HALLS, A NEWLY RENOVATED STUDENT APARTMENT COMPLEX, AND EIGHT DUPLEX APARTMENTS.
Expenses $2,911,922 · Revenue $3,511,161
-
PROVIDE ACADEMIC SUPPORT THROUGH LIBRARY AND VARIOUS ACADEMIC DEPARTMENTS OF THE UNIVERSITY.
Expenses $944,554
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Marc DinglerMARC DINGLER
1ST VICE CHAIR (PART YEAR)/CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Randy LewallynRANDY LEWALLYN
SECRETARY (PART YEAR)/1ST VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Dr Brent GentzelDR BRENT GENTZEL
TRUSTEE/SECOND VICE CHAIRPERSON
- Total calculated
- $0
- Hours/week
- 1
-
Bobbette BellBOBBETTE BELL
TRUSTEE/SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Rev Lj ClaytonREV LJ CLAYTON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Daniel DevineyDANIEL DEVINEY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr David LowrieDR DAVID LOWRIE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Bill TaylorDR BILL TAYLOR
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Mickey EddinsDR MICKEY EDDINS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Allan HoughALLAN HOUGH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Diann HuberDR DIANN HUBER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Bob KnollBOB KNOLL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Carter SharpeCARTER SHARPE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Jane A ColletteJANE A COLLETTE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Jake MontoyaJAKE MONTOYA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Sharon GuthrieSHARON GUTHRIE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Gary HopkinsGARY HOPKINS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Casey MerrifieldDR CASEY MERRIFIELD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Jeffrey MitchellJEFFREY MITCHELL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Moises RodriguezDR MOISES RODRIGUEZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Mark TurmanDR MARK TURMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Ronny MarriottDR RONNY MARRIOTT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
James SchmeltekopfJAMES SCHMELTEKOPF
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Kenneth StimsonKENNETH STIMSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr John ColeDR JOHN COLE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $46,035,773
- Expenses
- $38,486,059
- Contributions
- $13,984,643
- Grants paid
- $12,281,962
-
2023
- Revenue
- $44,297,691
- Expenses
- $37,508,470
- Contributions
- $11,439,605
- Grants paid
- $12,055,672
-
2022
- Revenue
- $37,905,553
- Expenses
- $35,175,459
- Contributions
- $5,629,294
- Grants paid
- $11,449,605
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $40,380,501
- Expenses
- $34,858,443
- Assets (EOY)
- $111,822,248
-
2020 · 990
- Revenue
- $36,958,874
- Expenses
- $33,580,870
- Assets (EOY)
- $107,674,814
-
2019 · 990
- Revenue
- $34,644,599
- Expenses
- $33,210,783
- Assets (EOY)
- $99,147,320
-
2018 · 990
- Revenue
- $34,718,179
- Expenses
- $35,310,178
- Assets (EOY)
- $100,141,123
-
2017 · 990
- Revenue
- $35,023,203
- Expenses
- $34,953,141
- Assets (EOY)
- $107,373,813
-
2016 · 990
- Revenue
- $36,650,087
- Expenses
- $35,948,046
- Assets (EOY)
- $102,834,014
-
2015 · 990
- Revenue
- $35,528,990
- Expenses
- $35,641,179
- Assets (EOY)
- $100,808,120
-
2014 · 990
- Revenue
- $37,821,646
- Expenses
- $35,675,696
- Assets (EOY)
- $108,224,369
-
2013 · 990
- Revenue
- $35,947,105
- Expenses
- $33,576,649
- Assets (EOY)
- $108,853,633
-
2012 · 990
- Revenue
- not reported
- Expenses
- $30,647,151
- Assets (EOY)
- $96,103,964
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$201,000
2023 RELIGION
-
$156,000
2024 HUMAN SERVICES
-
DONOR ADVISED CHARITABLE GIVING
$136,550
2024 EDUCATION
-
DONOR ADVISED CHARITABLE GIVING
$106,575
2022 EDUCATION
-
DONOR ADVISED CHARITABLE GIVING
$98,900
2023 EDUCATION
-
2023 GROWTH
-
$20,000
2023 Educational
-
2023 GENERAL SUPPORT
-
2022 SCHOLARSHIPS FOR STUDENTS
-
2024 COLLEGES AND UNIVERSITIES
The 10 largest by cash amount. The API serves every itemized grant.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
501(C)(3) · INVESTMENT MANAGEMENT · TX
-
BAPTIST GENERAL CONVENTION OF TEXAS
501(C)(3) · CONVENTION OF CHURCHES · TX
Declared as related by
-
On its 2024 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related corporations and trusts on its 2024 return
-
CHARITABLE REMAINDER UNITRUSTS (5)
T · HOLD AND REMIT ASSETS TO THE UNIVERSITY · TX · controlled entity
-
CHARITABLE REMAINDER ANNUITY TRUST (1)
T · HOLD AND REMIT ASSETS TO THE UNIVERSITY · TX · controlled entity
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 11 November 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.