2024-04-12T13:28:08+00:00 2023-05-31 363990892 Capin Crouse LLP 5605 N MacArthur Blvd Suite 210 Irving TX 75038 990 2022-06-01 750808791 Hardin-Simmons University HARD 3256701000 2200 Hickory St Campus Box 16005 Abilene TX 79698 Danny Hassett VP for Finance 3256701000 2024-04-12 true Danny Hassett 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Eric Bruntmyer 2200 Hickory St Campus Box 16005 Abilene TX 79698 106640782 false X www.hsutx.edu X 1891 TX To be a community providing excellence in education enlightened by Christian faith and values. 36 36 1014 344 248668 16037 17008726 13099245 61058623 55703661 16143062 13533633 -135761 10979 94074650 82347518 29582681 24944918 0 0 24479410 24126757 95624 144623 1229842 29604894 31207801 83762609 80424099 10312041 1923419 364651432 390211538 54916091 57194481 309735341 333017057 X The mission of Hardin-Simmons University is to be a community dedicated to providing excellence in education enlightened by Christian faith and values. false false 43236700 24944918 47538048 For more than 125 years, Hardin-Simmons University (HSU) has been providing excellence in education, enlightened by Christian faith and values. HSU's 200 acre campus provides a family-style community to more than 1,300 undergraduate students and over 400 graduate and doctoral students. Through its seven academic divisions, HSU offers more than 50 undergraduate majors and minors as well as approximately 10 graduate degrees. 13936983 0 1146670 Student services supports to create a Campus life that creates opportunities for intellectual, social, cultural and spiritual development. This mission is met through services such as admissions, academic clubs, intramural sports, financial aid, counseling, tutoring, career services, advising, HSU's police department, fitness center, residence life, and sports which participate in the NCAA Division III. 9104856 0 6770275 Auxiliary services provide services to students to live on campus. These programs include residence halls, apartments, campus houses, dining services, book store and custodial services. 1453967 0 0 Hardin-Simmons University provides academic support for instruction which includes the library. This supports the mission of learning and research and is also a resource to the community. 1453967 67732506 true true false false false false true false true true true false true true false false true true false true false false true true false false false true true true false false false false false false true false false false true false false false false true true true false false true 2485 0 true 1014 true true true false false false false true true false false false false false false X 36 36 false false false false false true false true false false false true true true true true true true false false X Danny Hassett 3256701000 2200 Hickory St Campus Box 16005 Abilene TX 79698 Angie Wiley Trustee 1.0 X 0 0 0 Bill Gibson Trustee 1.0 X 0 0 0 Bryan Adams Trustee 1.0 X 0 0 0 Candy Noble Trustee 1.0 X 0 0 0 Chad Braun Trustee 1.0 X 0 0 0 Chuck Davis Trustee 1.0 X 0 0 0 Craig Curry Trustee 1.0 X 0 0 0 Cynthia Pearson Trustee 1.0 X 0 0 0 Daisy Sanchez Trustee 1.0 X 0 0 0 Dan Munton Trustee (Part Year) 1.0 X 0 0 0 Dan Stahl Trustee 1.0 X 0 0 0 Darin Wood Trustee 1.0 X 0 0 0 Drue Pounds Trustee 1.0 X 0 0 0 Filemon Ortiz Jr Trustee (Part Year) 1.0 X 0 0 0 Jason Darby Trustee 1.0 X 0 0 0 Jeff Coody Trustee 1.0 X 0 0 0 Jerry Phillips Trustee 1.0 X 0 0 0 Jill Teague Trustee 1.0 X 0 0 0 Jimmie Keeling Trustee 1.0 X 0 0 0 Jimmy Hunter Trustee 1.0 X 0 0 0 Joe Sharp Trustee 1.0 X 0 0 0 Jon Wheeler Trustee 1.0 X 0 0 0 Julie Gentzel Trustee 1.0 X 0 0 0 Kevin Beam Trustee 1.0 X 0 0 0 Lane Northcut Trustee 1.0 X 0 0 0 Laura Moore Trustee (Part Year) 1.0 X 0 0 0 Linda Carter Trustee 1.0 X 0 0 0 Louis Revor Trustee 1.0 X 0 0 0 Mark Fowler Trustee 1.0 X 0 0 0 Mark Ganaway Trustee 1.0 X 0 0 0 Mark Graham Trustee 1.0 X 0 0 0 Melinda Stricklin Trustee 1.0 X 0 0 0 Mike Waters Trustee 1.0 X 0 0 0 Patricia Neff Trustee 1.0 X 0 0 0 Rick Strange Trustee 1.0 X 0 0 0 Ross Chandler Trustee 1.0 X 0 0 0 Roxi Vanstory Trustee 1.0 X 0 0 0 Vishia Coleman Trustee 1.0 X 0 0 0 Zelda Ellison Trustee 1.0 X 0 0 0 Ash Wright VP for Advancement 65.0 X 53817 0 3782 Christopher McNair Provost/Chief Academic Officer 64.5 0.5 X 187688 0 40675 Danny Hassett VP for Finance 65.0 X 0 0 0 Eric Bruntmyer President 65.0 X 297135 0 151480 Jodie McGaughey VP for Finance 65.0 X 171482 0 18723 Stacey Martin VP for Student Life 65.0 X 129193 0 42114 Travis Seekins VP for Enrollment 65.0 X 91884 0 32794 Vicki House VP for Enrollment (Part Year) 65.0 X 130715 0 26964 Donalyn Alexander Dean PHSSN/Professor of Nursing 65.0 X 132380 0 18311 Janelle O'Connell Dean/College of Health Professor 65.0 X 133985 0 17984 Jennifer Eames Assoc. Prof. PA 65.0 X 142518 0 16442 Jesse Burleson Head Football Coach 65.0 X 131232 0 29173 Michael Monhollon Asst. Provost/Chief Data Officer 65.0 X 148981 0 37386 1751010 0 435828 31 false true false The Crowe Group Inc 417 S 11th St Abilene TX 79602 Construction 9698444 Aramark Services Inc 2200 Hickory St Abilene TX 79601 Food Services 2100649 American Building Maintenance 1 village Dr Abilene TX 79601 Janitorial Services 1870526 Bma Architects Inc 1318 South Main St Suite 102 Duncanville TX 75137 Architect 1072559 HighGround Advisors 1717 Main St Ste 1400 Dallas TX 75201 Investment Management 980659 52 36174 541753 3612121 8909197 111908 13099245 Tuition & Fees 611310 47511720 47511720 Auxiliary Enterprises 611710 6770275 6770275 Other Program Revenue 611710 1146670 1146670 Summer Camps 611620 274996 26328 248668 0 0 0 0 55703661 13524358 13524358 0 0 24243223 19289 24233948 19289 9275 0 9275 9275 51006 36174 40027 10979 10979 0 0 0 0 0 82347518 55454993 248668 13544612 24944918 24944918 1577445 637619 811641 128185 182368 62053 103905 16410 17869730 14484633 2842081 543016 391787 293262 84836 13689 2800813 2356842 389290 54681 1304614 1022791 232762 49061 264376 264376 46245 46245 144623 144623 1382469 1382469 0 0 0 0 1229776 106092 1029354 94330 5505178 4453373 979061 72744 1388978 245695 1093283 50000 9022495 8819317 203178 1088327 951652 73572 63103 1502032 1460726 41306 5869895 5288097 581798 1753889 451295 1302594 Food Service 2154141 2154141 0 0 0 0 80424099 67732506 11461751 1229842 3097326 1080370 6588119 10855326 931335 2457692 3821239 1783981 0 0 91788 69199 0 500668 499502 199720351 78142573 109135289 121577778 159780570 144479484 42307240 69769742 0 1284702 1272890 37113156 36365574 364651432 390211538 5598230 5828724 9012004 8868767 13786072 16062939 0 0 0 26479785 26177150 40000 0 256901 54916091 57194481 X 129545544 150310134 180189797 182706923 309735341 333017057 364651432 390211538 X 1923419 22360934 -1002637 X false true X true true true X 9076362 9029691 11998524 17008726 13099245 60212548 0 0 9076362 9029691 11998524 17008726 13099245 60212548 0 60212548 10078610 13194729 10600052 13803096 13524358 61200845 27016 27016 0 0 0 0 0 0 121440409 296997423 0.4958 0.493 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1969338 X false 200754526 1973782 33226955 6572104 15764971 213618188 214792367 3611808 -784785 5915103 10949761 200754526 165682521 4693526 58521573 14105253 214792367 171261406 49301441 -6928322 47952004 165682521 154624935 3867173 56742947 20527256 23446393 171261406 0.4094 0.5906 0.0 true true true 7628067 7628067 143402853 56640885 86761968 25797129 20084949 5712180 22892302 1416739 21475563 121577778 Real Estate 820086 F Mineral Interests 51551363 F Highground Investments 1323479 F Enhanced Cash Fund 44793 F Group Investment Fund - Oil 2834 F Community Foundation of Abilene 688005 F Domestic Bonds 6209224 F Corporate Securities 2612532 F Private Equity Funds 6517426 F 69769742 Beneficial Interests in Trusts 9796421 Perpetual Trusts Held by Others 26314098 RIght-of-use Asset 255055 36365574 Right of use Liability 256901 256901 77386494 22360934 -994571 21366363 56020131 1382469 24944918 26327387 82347518 54136739 40027 40027 54096712 1382469 24944918 26327387 80424099 Schedule D, Part III, Line 4 Collections of art - description of collections The collection consists of rare books, Bible collections and artifacts used for educational purposes. Schedule D, Part V, Line 4 Intended uses of endowment funds The earnings from the endowments provide funding for scholarships, faculty development and provide additional operating resources for various campus departments and activities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Value Perpetual Trusts - -61021 Change in Value Split Interest - -941616 Fundraising Event Expenses - 40027 Related Organization Contribution - -31961 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 24944918 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 40027 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 24944918 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Hardin-Simmons University receives scholarship grants from federal agencies and the state of Texas to assist students with their costs of education. HSU participates in the direct loan program which provides students federal subsidized loans to assist with their educational costs. HSU also participates in several federal & state programs including Pell, SEOG, Federal work study, and Texas Equalization grant that provide students with financial assistance. HSU has received a grant from NASA as a part of the IASC asteroid search program. Europe (Including Iceland and Greenland) 0 0 Program Services Study abroad program 84294 0 0 0 0 0 0 84294 0 84294 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual X X true Stelter Personal Philanthropy Co 10435 New York Ave Des Moines IA 50322 Digital Marketing false 0 21623 -21623 Givingmd 3066 Rochelle Rd Rockwell TX 75032 Consulting false 0 8000 -8000 Merchant McIntyre & Associates 1634 I Street NW Ste 200 Washington DC 20006 Consulting false 0 90000 -90000 Iqm Corporation 22 Jericho Turnpike Ste 108 Mineola NY 11501 Digital Marketing false 0 25000 -25000 0 144623 -144623 CA CO CT DE DC FL GA AL HI ID IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC SD TN TX UT VT VA AR WA WV WI WY Champions Football Fundraiser 53760 12530 41230 4396 10150 11264 2796 Joe Black Golf Tournament 33420 23644 9776 6675 2587 2159 0 87180 36174 51006 4396 16825 13851 4955 40027 10979 Schedule G, Part I, Line 2b(iv) The professional fundraising services were consulting in nature; no gross receipts were directly generated from the services provided. true Scholarships 1484 24944918 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. For all scholarship funds, student financial services has established specific criteria in regards to eligibility and selection. The eligibility requirements of the students are documented and monitored for compliance. The actual scholarships are credited to the student's tuition bills. X X X true true X X X X false false false false false false false false false Eric Bruntmyer President 295755 0 0 0 1380 0 8953 0 142527 0 448615 0 0 0 Christopher McNair Provost/Chief Academic Officer 185728 0 0 0 1960 0 5572 0 35103 0 228363 0 0 0 Jodie McGaughey VP for Finance 170532 0 0 0 950 0 5238 0 13485 0 190205 0 0 0 Stacey Martin VP for Student Life 128409 0 0 0 784 0 3991 0 38123 0 171307 0 0 0 Vicki House VP for Enrollment (Part Year) 130341 0 0 0 374 0 4034 0 22930 0 157679 0 0 0 Michael Monhollon Asst. Provost/Chief Data Officer 148585 0 0 0 396 0 4940 0 32446 0 186367 0 0 0 Jesse Burleson Head Football Coach 131142 0 0 0 90 0 3909 0 25264 0 160405 0 0 0 Jennifer Eames Assoc. Prof. PA 142458 0 0 0 60 0 4393 0 12049 0 158960 0 0 0 Janelle O'Connell Dean/College of Health Professor 132659 0 0 0 1326 0 4151 0 13833 0 151969 0 0 0 Donalyn Alexander Dean PHSSN/Professor of Nursing 131654 0 0 0 726 0 4158 0 14153 0 150691 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. Schedule J, Part I, Line 1a Health or social club dues or initiation fees The University provides social club dues as taxable compensation to the Provost & Chief Academic Officer and VP for Institutional Advancement. Schedule J, Part I, Line 1a Personal services The University also provides grounds care and housekeeping for the President's home since the President hosts functions for the University at his home. The home is provided as a nontaxable benefit to the President. A Wallis Education Facilities Finance Corporation 760599530 2016-12-21 8908552 Refinance of 04/30/2013 and 08/31/2007 false false false B Splendora Cultural Education Facilities Finance Corp 760664368 2020-03-05 6000000 Construction false false false A 2189401 0 8908552 0 0 0 60771 0 0 0 8847781 0 2018 true false true true B 254832 0 6000000 0 0 0 61000 0 0 5939000 0 0 2022 false false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false false true false true true Frost Bank 9.0 true false false false true B false true false false true true Frost Bank 18.0 true false false false true A true B true 150972 Merit scholarships Education X 1300 Market value X 5905 Market value X 4 92978 Market value X Golf Cart 1 10175 Market value X Travel Package 5 1550 Market value 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions Highground Advisors markets and sells certain noncash contributions, including real estate property outside of Abilene Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Books and publications - The number of contributions represent the number of contributions received, not the number of items donated. Clothing and household goods - The number of contributions represent the number of contributions received, not the number of items donated. Other - Golf Cart The number of contributions represent the number of contributions received, not the number of items donated. Other - Travel Package The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,453,967 including grants of $ 0)(Revenue $ 0) Hardin-Simmons University provides academic support for instruction which includes the library. This supports the mission of learning and research and is also a resource to the community. Form 990, Part VI, Line 15b The board of trustees delegates the responsibility of evaluating the Vice Presidents and setting their salary to the President. This includes officers and key employees. The President reviews the survey of other Texas Baptist colleges and universities and other comparability data to determine compensation and raises. Form 990, Part VI, Line 1a Delegate broad authority to a committee The board shall have an Executive Committee, consisting of the Chair, the Vice Chairs, and the Secretary. The President shall also be entitled to attend and participate meetings of the Executive Committee in a non-voting capacity and the Chair shall also serve as the Chair of the Executive Committee. The Executive Committee shall manage the business and corporate issues of the Corporation during the interim between meetings of the board of trustees. The Executive Committee shall have the full authority of the board to act on all business and corporate issues with the exception of those responsibilities outlined in the Bylaws which are specifically reserved for the board. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Per the Bylaws of the organization the majority of the trustees on the board of trustees are appointed by the Baptist General Convention of Texas. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The Executive Committee does not generally document all meetings, but does keep a documented record when a vote occurs. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the University's Controller, VP of Finance and Finance Committee. The reviewed Form 990 is provided to the entire board of trustees prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers, board members and key employees to annually complete and sign a conflict of interest questionnaire. The officers of the board are 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, officer or key employee 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 15a Process to establish compensation of top management official The board of trustees and compensation committee evaluates and determines the compensation for the President of the University. Salary comparison information is provided to the trustees from sources such as the Council for Christian Colleges & Universities (CCCU), the Chronicle of Higher Education and a survey of other Texas Baptist colleges and universities. The deliberation and decision are documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy and financial statements available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value in Perpetual Trusts - -61021; Change in Value in Split Interest Trusts - -941616; Hardin-Simmons University Academic Foundation HSU Box 16100 Abilene TX 79698 756044322 Support HSU TX 501(c)(3) Hardin-Simmons University true Hardin-Simmons University School of Music Foundation HSU Box 16000 Abilene TX 79698 752356410 Support HSU Music TX 501(c)(3) Hardin-Simmons University true Baptist General Convention of Texas 7557 Rambler Rd Suite 1200 Dallas TX 75231 756044885 Convention of Churches TX 501(c)(3) 1 NA false HighGround Advisors 1717 Main St Suite 1400 Dallas TX 752014622 750891441 Investment Managment TX 501(c)(3) 7 Baptist General Convention of Texas false Irrevocable Trusts (4) Trust TX Hardin-Simmons University Trust true Charitable Remainder Trust (3) Trust TX Hardin-Simmons University Trust true Charitable Lead Unitrust (1) Trust TX Hardin-Simmons University Trust true false false true false false false false false false false false true true false true false false false false