STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

HIRAM COLLEGE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
HIRAM COLLEGE (EIN 34-0714670)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202511349349304096
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-14T11:04:30+00:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN440160260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Forvis Mazars LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1111 E Wayne Street Suite 600AddressLine1Txt
CityFort WayneCityNm
State AbbreviationINStateAbbreviationCd
ZIP46802ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340714670EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Hiram CollegeBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHIRABusinessNameControlTxt
Phone3305695128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1808AddressLine1Txt
CityHiramCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44234ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEONARD SIPPELPersonNm
Person TitleVP FOR BUSINESS & FINANCE/TREASURERPersonTitleTxt
Phone3305695128PhoneNum
Signature2025-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLauren DentonPreparerPersonNm
PTINP01571860PTIN
Phone2604604000PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1LEONARD SIPPELBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1808AddressLine1Txt
CityHiramCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44234ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$48,442,671GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.hiram.eduWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1850FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTHE MISSION OF HIRAM COLLEGE IS TO FOSTER INTELLECTUAL EXCELLENCE AND SOCIAL RESPONSIBILITY ENABLING OUR STUDENTS TO THRIVE IN THEIR CHOSEN CAREERS, FLOURISH IN LIFE AND FACE THE URGENT CHALLENGES OF OUR TIMES.ActivityOrMissionDesc
Voting Members Governing Body33VotingMembersGoverningBodyCnt
Voting Members Independent32VotingMembersIndependentCnt
Total Employee788TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$91,899TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$3,105NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,013,989PYContributionsGrantsAmt
CY Contributions Grants$11,879,544CYContributionsGrantsAmt
PY Program Service Revenue$24,532,311PYProgramServiceRevenueAmt
CY Program Service Revenue$26,167,618CYProgramServiceRevenueAmt
PY Investment Income$4,505,798PYInvestmentIncomeAmt
CY Investment Income$3,229,382CYInvestmentIncomeAmt
PY Other Revenue$903,052PYOtherRevenueAmt
CY Other Revenue$915,629CYOtherRevenueAmt
PY Total Revenue$35,955,150PYTotalRevenueAmt
CY Total Revenue$42,192,173CYTotalRevenueAmt
PY Grants And Similar Paid$9,801,711PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$10,237,695CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$15,762,168PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$16,379,211CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$859,252CYTotalFundraisingExpenseAmt
PY Other Expenses$19,114,766PYOtherExpensesAmt
CY Other Expenses$18,772,646CYOtherExpensesAmt
PY Total Expenses$44,678,645PYTotalExpensesAmt
CY Total Expenses$45,389,552CYTotalExpensesAmt
PY Revenues Less Expenses-$8,723,495PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,197,379CYRevenuesLessExpensesAmt
Total Assets BOY$119,892,978TotalAssetsBOYAmt
Total Assets EOY$118,725,905TotalAssetsEOYAmt
Total Liabilities BOY$41,792,565TotalLiabilitiesBOYAmt
Total Liabilities EOY$42,320,463TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$78,100,413NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$76,405,442NetAssetsOrFundBalancesEOYAmt
MissionThe mission of Hiram College is to foster intellectual excellence and social responsibility, enabling our students to thrive in their chosen careers, flourish in life, and face the urgent challenges of the times.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$38,163,480ExpenseAmt
Grant$10,237,695GrantAmt
Revenue$27,049,232RevenueAmt
DescHIRAM COLLEGE CONTINUES TO PROVIDE UNDERGRADUATE AND GRADUATE HIGHER EDUCATION TO MORE THAN 900 TRADITIONAL AGED AND ADULT AGED STUDENTS. THE RIGOR OF THE ACADEMIC PROGRAM AND ITS SUPPORT SERVICES PROVIDE SUPPORT THE COLLEGE'S MISSION. THE COLLEGE MISSION BEING TO FOSTER INTELLECTUAL EXCELLENCE AND SOCIAL RESPONSIBILITY, ENABLING OUR STUDENTS TO THRIVE IN THEIR CHOSEN CAREERS, FLOURISH IN LIFE AND FACE THE URGENT CHALLENGES OF THE TIMES.Desc
Total Program Service Expenses$38,163,480TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (true)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1563IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee788EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members33GoverningBodyVotingMembersCnt
Independent Voting Member32IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEONARD SIPPELBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3305695128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1808AddressLine1Txt
CityHIRAMCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44234ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (40 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Robert Bohrer II
President40.00.0Yes (X)Yes (X)$233,781$0$21,238
Robert Turner
Chair1.00.0Yes (X)Yes (X)$0$0$0
ANTHONY PAYIAVLAS
TRUSTEE1.00.0Yes (X)$0$0$0
BETSY JULIANO
TRUSTEE1.00.0Yes (X)$0$0$0
BRUCE SHYLO
TRUSTEE1.00.0Yes (X)$0$0$0
CINCOLE MONACHINO
TRUSTEE1.00.0Yes (X)$0$0$0
CLAUDIA HIGHBAUGH
TRUSTEE1.00.0Yes (X)$0$0$0
DAVID COLEMAN
TRUSTEE1.00.0Yes (X)$0$0$0
DICK THOMPSON
TRUSTEE1.01.0Yes (X)$0$0$0
DON BATISKY
TRUSTEE1.00.0Yes (X)$0$0$0
DON KAATZ
TRUSTEE1.00.0Yes (X)$0$0$0
DOUGLAS GRUBER
TRUSTEE1.00.0Yes (X)$0$0$0
GERALD SAUNDERS
TRUSTEE1.00.0Yes (X)$0$0$0
JAMES GRAHAM
TRUSTEE1.00.0Yes (X)$0$0$0
JANET DIX
TRUSTEE1.00.0Yes (X)$0$0$0
JIM MALZ
TRUSTEE1.00.0Yes (X)$0$0$0
JOAN ROGUSKI
TRUSTEE1.00.0Yes (X)$0$0$0
JOE FERNANDEZ
TRUSTEE1.00.0Yes (X)$0$0$0
JOHN VISSER
TRUSTEE1.00.0Yes (X)$0$0$0
KATHY COLEMAN
TRUSTEE1.00.0Yes (X)$0$0$0
KEN MOORE
TRUSTEE1.00.0Yes (X)$0$0$0
KEVIN MCMAHON
TRUSTEE1.00.0Yes (X)$0$0$0
LARRY DEYOUNG
TRUSTEE1.01.0Yes (X)$0$0$0
LUCIA SWANSON
TRUSTEE1.01.0Yes (X)$0$0$0
MARTY CLAGUE
TRUSTEE1.00.0Yes (X)$0$0$0
PAUL WHITACRE
TRUSTEE1.01.0Yes (X)$0$0$0
PAULA FROHRING
TRUSTEE1.00.0Yes (X)$0$0$0
PERRY STREIDEL
TRUSTEE1.01.0Yes (X)$0$0$0
RICK GIESEN
TRUSTEE1.00.0Yes (X)$0$0$0
ROBERT SHER
TRUSTEE1.00.0Yes (X)$0$0$0
VIVIANA MACIAS
TRUSTEE1.00.0Yes (X)$0$0$0
WENDY ALLEN
TRUSTEE1.00.0Yes (X)$0$0$0
WILLIAM BISSELL
TRUSTEE1.00.0Yes (X)$0$0$0
Leonard Sippel
CFO & VP Business Finance40.00.0Yes (X)$91,063$0$10,809
ANDREA WELCH
VP ADMISSIONS/FINANCIAL AID40.00.0$160,300$0$20,315Yes (X)
Jeff Swenson
VP Academic Affairs and Dean of College40.00.0$100,211$0$30,645Yes (X)
SARAH ABALOS
NURSING PROGRAM DIRECTOR40.00.0$107,203$0$21,906Yes (X)
WALTER WILLIAMS
VP DEVELOPMENT & ALUMNI RELATIONS40.00.0$124,719$0$17,495Yes (X)
DAVID HANEY
FORMER PRESIDENT (LEFT 06/23)40.00.0$225,236$0$16,572Yes (X)
NANCY RUBIN
FORMER CFO & VP FINANCE (LEFT 6/23)40.00.0$97,447$0$6,228Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,139,960TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$145,208TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ABM Industry Groups LLC
PO Box 74008829ChicagoIL17031Maintenance$4,050,408
AVI Foodsystems Inc
11450 Grooms RdBlue AshOH45242Food Service$2,029,662
Ellucian Company LP
4 County View RdMalvernPA19355Technology Services$1,399,994
GovConnection Inc
PO Box 81018WilburnMA018131018Technology Services$307,257
Advanced Industrial Roofing Inc
1330 Erie St SMassillonOH44646Maintenance$244,517
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K25CntrctRcvdGreaterThan100KCnt
Fundraising$22,344FundraisingAmt
Government Grants$1,099,950GovernmentGrantsAmt
All Other Contributions$10,757,250AllOtherContributionsAmt
Noncash Contributions$184,597NoncashContributionsAmt
Total Contributions$11,879,544TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
TUITION900099$19,244,542$19,244,542
DINING SERVICES451211$294,252$205,712$88,540
DORMITORIES721310$3,741,555$3,741,555
SEMESTER BOARD611710$2,758,621$2,758,621
BOOKSTORE900099$128,648$128,648

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$26,167,618TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,755,377TotalRevenueColumnAmt
Exclusion$1,755,377ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$36,227RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$36,227RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,227TotalRevenueColumnAmt
Exclusion$36,227ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$7,716,392SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$6,242,387SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,474,005SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,474,005TotalRevenueColumnAmt
Exclusion$1,474,005ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$2,540FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$22,344ContriRptFundraisingEventAmt
Fundraising Direct Expenses$8,111FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$5,571TotalRevenueColumnAmt
Exclusion-$5,571ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
ATHLETICS900099$38,182$38,182
OTHER REVENUE900099$846,791$843,432$3,359

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$884,973OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,192,173TotalRevenueColumnAmt
Related Or Exempt Func Income$26,960,692RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$91,899UnrelatedBusinessRevenueAmt
Exclusion$3,260,038ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$10,237,695TotalAmt
Program Services$10,237,695ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,289,402TotalAmt
Program Services$1,191,805ProgramServicesAmt
Management And General$28,647ManagementAndGeneralAmt
Fundraising$68,950FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,757,874TotalAmt
Program Services$9,695,901ProgramServicesAmt
Management And General$1,501,028ManagementAndGeneralAmt
Fundraising$560,945FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$11,713TotalAmt
Program Services$9,659ProgramServicesAmt
Management And General$1,495ManagementAndGeneralAmt
Fundraising$559FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,272,429TotalAmt
Program Services$2,698,545ProgramServicesAmt
Management And General$417,763ManagementAndGeneralAmt
Fundraising$156,121FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$47,793TotalAmt
Program Services$39,412ProgramServicesAmt
Management And General$6,101ManagementAndGeneralAmt
Fundraising$2,280FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$221,229TotalAmt
Management And General$221,229ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$56,723TotalAmt
Management And General$56,723ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$49,318TotalAmt
Management And General$49,318ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$21,731TotalAmt
Management And General$21,731ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$6,686,730TotalAmt
Program Services$5,068,141ProgramServicesAmt
Management And General$1,571,641ManagementAndGeneralAmt
Fundraising$46,948FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$61,156TotalAmt
Program Services$51,982ProgramServicesAmt
Management And General$6,116ManagementAndGeneralAmt
Fundraising$3,058FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,472,868TotalAmt
Program Services$3,995,783ProgramServicesAmt
Management And General$1,470,441ManagementAndGeneralAmt
Fundraising$6,644FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,894TotalAmt
Program Services$6,710ProgramServicesAmt
Management And General$789ManagementAndGeneralAmt
Fundraising$395FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,310,940TotalAmt
Program Services$1,293,691ProgramServicesAmt
Management And General$8,915ManagementAndGeneralAmt
Fundraising$8,334FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,254TotalAmt
Program Services$7,866ProgramServicesAmt
Management And General$925ManagementAndGeneralAmt
Fundraising$463FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,226TotalAmt
Program Services$5,292ProgramServicesAmt
Management And General$623ManagementAndGeneralAmt
Fundraising$311FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,928,360TotalAmt
Program Services$1,533,817ProgramServicesAmt
Management And General$394,543ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,855,337TotalAmt
Program Services$2,255,033ProgramServicesAmt
Management And General$600,304ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
HOSPITALITY$43,839$37,263$4,384$2,192
POSTAGE$39,398$33,488$3,940$1,970
MEMBERSHIPS AND DUES$1,643$1,397$164$82

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$45,389,552TotalAmt
Program Services$38,163,480ProgramServicesAmt
Management And General$6,366,820ManagementAndGeneralAmt
Fundraising$859,252FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,131BOYAmt
EOY$4,060EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,825,298BOYAmt
EOY$4,495,551EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$141,532BOYAmt
EOY$4,887,452EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,877,219BOYAmt
EOY$2,995,258EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$175,273BOYAmt
EOY$165,249EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$119,585BOYAmt
EOY$132,538EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$580,385BOYAmt
EOY$480,836EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$122,403,524LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$63,283,346LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$56,715,973BOYAmt
EOY$59,120,178EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$46,213,932BOYAmt
EOY$45,324,015EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,239,650BOYAmt
EOY$1,120,768EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$119,892,978BOYAmt
EOY$118,725,905EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,185,979BOYAmt
EOY$6,867,906EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$491,194BOYAmt
EOY$321,809EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,577,629BOYAmt
EOY$21,900,667EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,527,850BOYAmt
EOY$2,155,352EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,009,913BOYAmt
EOY$11,074,729EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$41,792,565BOYAmt
EOY$42,320,463EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,350,702BOYAmt
EOY$869,244EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$67,749,711BOYAmt
EOY$75,536,198EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$78,100,413BOYAmt
EOY$76,405,442EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$119,892,978BOYAmt
EOY$118,725,905EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$3,197,379ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,593,978NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$1,389,209PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$1,297,639OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Total Easements2TotalEasementsCnt
Total Acreage393.0TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement30.0StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$0ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdfalseSection170hRqrStsfdInd

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

FieldValueIRS element (for citing)
Assets Included$334,640AssetsIncludedAmt
FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$51,426,718BeginningYearBalanceAmt
Contributions$2,775,504ContributionsAmt
Investment Earnings Or Losses$4,116,750InvestmentEarningsOrLossesAmt
Grants Or Scholarships$2,770,304GrantsOrScholarshipsAmt
Other Expenditures$124,653OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$55,424,015EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$48,334,062BeginningYearBalanceAmt
Contributions$1,470,672ContributionsAmt
Investment Earnings Or Losses$4,147,206InvestmentEarningsOrLossesAmt
Grants Or Scholarships$2,041,385GrantsOrScholarshipsAmt
Other Expenditures$483,837OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$51,426,718EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$60,708,025BeginningYearBalanceAmt
Contributions$2,901,993ContributionsAmt
Investment Earnings Or Losses-$6,562,445InvestmentEarningsOrLossesAmt
Grants Or Scholarships$1,563,846GrantsOrScholarshipsAmt
Other Expenditures$7,149,665OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$48,334,062EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$50,829,315BeginningYearBalanceAmt
Contributions$1,129,163ContributionsAmt
Investment Earnings Or Losses$10,732,820InvestmentEarningsOrLossesAmt
Grants Or Scholarships$764,014GrantsOrScholarshipsAmt
Other Expenditures$1,219,259OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$60,708,025EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$51,204,605BeginningYearBalanceAmt
Contributions$1,164,712ContributionsAmt
Investment Earnings Or Losses$522,592InvestmentEarningsOrLossesAmt
Grants Or Scholarships$783,322GrantsOrScholarshipsAmt
Other Expenditures$1,279,272OtherExpendituresAmt
Administrative Expenses$0AdministrativeExpensesAmt
End Year Balance$50,829,315EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.0088BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.9912PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.0TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,363,563OtherCostOrOtherBasisAmt
Book Value$3,363,563BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$103,388,615OtherCostOrOtherBasisAmt
Depreciation$54,924,873DepreciationAmt
Book Value$48,463,742BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,817,931OtherCostOrOtherBasisAmt
Depreciation$8,358,473DepreciationAmt
Book Value$2,459,458BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,833,415OtherCostOrOtherBasisAmt
Book Value$4,833,415BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$59,120,178TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
SUBORDINATED DEBT$7,979,629
FEDERAL PERKINS LOANS$899,525
CUSTODIAL FUNDS$1,154,787
TRUSTS AND ANNUITIES PAYABLE$576,054
OPERATING LEASE LIABILITY$94,821
FINANCING LEASE LIABILITY$369,913
FieldValueIRS element (for citing)
Total Liability$11,074,729TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$34,564,443TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,593,978NetUnrealizedGainsInvstAmt
Other Revenue$1,023,635OtherRevenueAmt
Revenue Not Reported$2,617,613RevenueNotReportedAmt
Revenue Subtotal$31,946,830RevenueSubtotalAmt
Other Revenues Not Included$10,245,343OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$10,245,343RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$42,192,173TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$35,219,206TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$67,349OtherExpensesIncludedAmt
Expenses Not Reported$67,349ExpensesNotReportedAmt
Expenses Subtotal$35,151,857ExpensesSubtotalAmt
Other Expenses Not Included$10,237,695OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$10,237,695ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$45,389,552TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part II, Line 5 Conservation easements policyHIRAM COLLEGE PERIODICALLY MONITORS THE REQUIREMENTS OF THE EASEMENTS. THIS MONITORING IS PERFORMED BY PROFESSIONAL BIOLOGISTS.
Schedule D, Part II, Line 9 Conservation easements financial reportingHIRAM COLLEGE DID NOT HAVE ANY FINANCIAL ACTIVITY DUE SOLELY TO THE EASEMENTS.
Schedule D, Part III, Line 4 Collections of art - description of collectionsHIRAM COLLEGE RECEIVED WORKS OF ART WHICH ENHANCE THE COLLEGE'S ART PROGRAMS AS WELL AS BRINGING VISITORS TO CAMPUS. THE COLLECTION PROVIDES ADDITIONAL OPPORTUNITIES FOR STUDENTS AND STAFF TO INTERACT AND NETWORK WITH THE LARGER COMMUNITY.
Schedule D, Part V, Line 4 Intended uses of endowment fundsHIRAM COLLEGE'S ENDOWMENTS SUPPORT SCHOLARSHIPS, ACADEMIC PROGRAMS, FACULTY SALARIES, AND THE OPERATING EXPESNES OF THE COLLEGE
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteMANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990HIRAM PROPERTY MANAGEMENT REVENUE - 68348 CHANGE IN VALUE OF BENEFICIAL INTEREST - 955287 FUNDRAISING EXPENSE -
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statementsREVALUATION OF UNITRUST - 7648 STUDENT AID - 10237695
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990HIRAM PROPERTY MANAGEMENT EXPENSE - 67349
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statementsSTUDENT AID - 10237695

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTTHE COLLEGE RECEIVES TITLE IV FUNDS FOR THE BENEFIT OF ITS STUDENTS.
Schedule E, Part I, Line 3HIRAM COLLEGE IS COMMITTED TO EQUALITY OF OPPORTUNITY AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, GENDER, SEXUAL ORIENTATION, AGE OR DISABILITY IN ITS EDUCATIONAL AND ADMISSION POLICIES, SCHOLARSHIPS AND LOAN PROGRAMS AND ATHLETIC OR OTHER SCHOOL ADMINISTERED PROGRAMS. THE COLLEGE WILL NOT TOLERATE HARASSMENT, PREJUDICE, ABUSE OR DISCRIMINATION BY ANY OF ITS STUDENTS, FACULTY AND/OR STAFF.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Day with HiramEvent1Nm
Gross Receipts Event1$24,884GrossReceiptsEvent1Amt
Charitable Contri Event1$22,344CharitableContriEvent1Amt
Gross Revenue Event1$2,540GrossRevenueEvent1Amt
Non Cash Prizes Event1$1,299NonCashPrizesEvent1Amt
Rent Facility Costs Event1$4,400RentFacilityCostsEvent1Amt
Food And Beverage Event1$2,306FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$106OtherDirectExpensesEvent1Amt
Gross Revenue Event2$0GrossRevenueEvent2Amt
Gross Revenue Other Events$0GrossRevenueOtherEventsAmt
Gross Receipts Total$24,884GrossReceiptsTotalAmt
Charitable Contributions Tot$22,344CharitableContributionsTotAmt
Gross Revenue Total Events$2,540GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$1,299NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$4,400RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$2,306FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$106OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$8,111DirectExpenseSummaryEventsAmt
Net Income Summary-$5,571NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeFINANCIAL AIDGrantTypeTxt
Recipient734RecipientCnt
Cash Grant$10,237,695CashGrantAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Robert Bohrer II
President$233,781$0$0$0$0$0$0$0$21,238$0$255,019$0$0$0
DAVID HANEY
FORMER PRESIDENT (LEFT 06/23)$188,361$0$25,000$0$11,875$0$0$0$16,572$0$241,808$0$0$0
NANCY RUBIN
FORMER CFO & VP FINANCE (LEFT 6/23)$97,447$0$0$0$0$0$0$0$6,228$0$103,675$0$0$0
ANDREA WELCH
VP ADMISSIONS/FINANCIAL AID$160,300$0$0$0$0$0$0$0$20,315$0$180,615$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule J, Part I, Line 1a Housing allowance or residence for personal useFormAndLineReferenceDesc
ExplanationHIRAM COLLEGE PROVIDES HOUSING FOR THE PRESIDENT FOR ENTERTAINING, MEETINGS, AND CONDUCTING BUSINESS ON BEHALF OF THE COLLEGE. THE PRESIDENT IS ALSO PROVIDED USE OF A COLLEGE VEHICLE.ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1OHIO HIGHER EDUCATION FACILITIES COMMISSIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN346849674BondIssuerEIN
Bond Issued2015-10-21BondIssuedDt
Issue Price$26,610,000IssuePriceAmt
PurposeCONSTRUCTION, RENOVATION, SOFTWAREPurposeDesc
DefeasedfalseDefeasedInd
On Behalf Of IssuerYes (true)OnBehalfOfIssuerInd
Pool FinancingYes (true)PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$4,709,333RetiredAmt
Total Proceeds$26,610,000TotalProceedsAmt
Issuance Costs From Proceeds$702,274IssuanceCostsFromProceedsAmt
Capital Expenditures$25,907,726CapitalExpendituresAmt
Substantial Completion2015SubstantialCompletionYr
Refunding Tax Exempt BondsYes (true)RefundingTaxExemptBondsInd
Refunding Taxable BondsfalseRefundingTaxableBondsInd
Final Allocation MadeYes (true)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (true)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed PropertyfalseOwningBondFinancedPropertyInd
Any Lease ArrangementsYes (true)AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd PropfalseMgmtContractBondFincdPropInd
Any Research AgreementsfalseAnyResearchAgreementsInd
Private Bus Use By Others0.0PrivateBusUseByOthersPct
Private Bus Concerning UBI0.0209PrivateBusConcerningUBIPct
Total Private Business Use0.0209TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt TestfalseBondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed PropfalseChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (true)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T FiledYes (true)Form8038TFiledInd
Variable Rate IssuefalseVariableRateIssueInd
Hedge Identified In Bks And RecfalseHedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGICInd
Gross Proceeds InvestedfalseGrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (true)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (true)ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule K, Part VFormAndLineReferenceDesc
ExplanationISSUER NAME: OHIO HIGHER EDUCATION FACILITIES COMMISSION N/AExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SUBSTANTIAL CONTRIBUTORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionSUBSTANTIAL CONTRIBUTORRelationshipDescriptionTxt
Transaction$2,029,662TransactionAmt
TransactionINDEPENDENT CONTRACTORTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution9ContributionCnt
Noncash Contributions Rpt F990$184,597NoncashContributionsRptF990Amt
Method Of Determining RevenuesMarket valueMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule M, Part IFormAndLineReferenceDesc
ExplanationTHE AMOUNTS IN SCHEDULE M, PART I, COLUMN B REPRESENT THE NUMBER OF CONTRIBUTION FOR EACH TYPE OF PROPERTY CONTRIBUTED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 1bROBERT BOHRER II IS COMPENSATED BY HIRAM CLLEGE, THEREFORE HE IS CONSIDERED A NON-INDEPENDENT BOARD MEMBER.
Form 990, Part VI, Line 15THE CHAIR OF THE BOARD ALONG WITH THE VICE CHAIR AND OTHERS ANNUALLY REVIEW THE COMPENSATION AND PERFORMANCE OF THE PRESIDENT.
Form 990, Part VI, Line 11b Review of form 990 by governing bodyTHE FORM 990 AND SUPPORTING SCHEDULES ARE REVIEWED BY THE CFO AND THE PRESIDENT AND A PUBLIC DISCLOSURE COPY OF THE FORM 990 AND SUPPORTING SCHEDULES ARE REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE IRS.
Form 990, Part VI, Line 12c Conflict of interest policyANNUAL CONFLICT OF INTEREST STATEMENTS ARE REQUIRED BY THE BOARD OF TRUSTEES. THE COMPLETED FORMS ARE RETURNED AND MONITORED BY PERSONNEL IN THE PRESIDENT'S OFFICE.
Form 990, Part VI, Line 19 Required documents available to the publicHIRAM COLLEGE MAKES AVAILABLE ALL LEGALLY REQUIRED DOCUMENTS UPON REQUEST.
Form 990, Part IX, Line 11g Other FeesDINING SERVICES - Total Expense: 1992953, Program Service Expense: 1510539, Management and General Expenses: 468421, Fundraising Expenses: 13993; MAINTENANCE SERVICES - Total Expense: 1814382, Program Service Expense: 1375193, Management and General Expenses: 426450, Fundraising Expenses: 12739; ADMISSION & RECRUITING SERVICES - Total Expense: 753505, Program Service Expense: 571112, Management and General Expenses: 177103, Fundraising Expenses: 5290; EXECUTIVE MANAGEMENT - Total Expense: 759033, Program Service Expense: 575302, Management and General Expenses: 178402, Fundraising Expenses: 5329; COLLEGE RELATIONS - Total Expense: 547370, Program Service Expense: 414874, Management and General Expenses: 128653, Fundraising Expenses: 3843; GENERAL SERVICES - Total Expense: 404792, Program Service Expense: 306807, Management and General Expenses: 95143, Fundraising Expenses: 2842; ATHLETICS - Total Expense: 139640, Program Service Expense: 105839, Management and General Expenses: 32821, Fundraising Expenses: 980; PUBLIC SERVICE - Total Expense: 101771, Program Service Expense: 77136, Management and General Expenses: 23920, Fundraising Expenses: 715; LOGISTICS, PHONES, & COMPUTERS - Total Expense: 173284, Program Service Expense: 131339, Management and General Expenses: 40728, Fundraising Expenses: 1217;
Form 990, Part XI, Line 9 Other changes in net assets or fund balancesTRANSFER FROM AFFILIATE - 350000; REVLUATION OF UNITRUST - -7648; CHANGE IN VALUE OF BENEFICIAL INTEREST - 955287;

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1HIRAM COLLEGE PROPERTY MANAGEMENTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1808AddressLine1Txt
CityHiramCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44234ZIPCd
FieldValueIRS element (for citing)
EIN341676973EIN
Primary ActivitiesFACULTY/STAFF HOUSINGPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section501(c)(2)ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1HIRAM COLLEGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (true)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1HIRAM COLLEGE PROPERTY MANAGEMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeSTransactionTypeTxt
Involved$350,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt