2025-05-14T11:04:30+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 340714670 Hiram College HIRA 3305695128 PO Box 1808 Hiram OH 44234 LEONARD SIPPEL VP FOR BUSINESS & FINANCE/TREASURER 3305695128 2025-05-14 true true Lauren Denton P01571860 2604604000 2025-05-14 2023 2025-03-06 01:10:19Z LEONARD SIPPEL PO Box 1808 Hiram OH 44234 48442671 false X www.hiram.edu X 1850 OH THE 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. 33 32 788 50 91899 3105 6013989 11879544 24532311 26167618 4505798 3229382 903052 915629 35955150 42192173 9801711 10237695 0 0 15762168 16379211 0 0 859252 19114766 18772646 44678645 45389552 -8723495 -3197379 119892978 118725905 41792565 42320463 78100413 76405442 The 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. false false 38163480 10237695 27049232 HIRAM 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. 38163480 true true false false false true true false true true false false false true true false true true false false false false false true false false false true true true false false false false false false false true false false true true false false false true false true false true 1563 0 true 788 true true true false false false false true true false false false false false false X 33 32 false false false false false false false true true false false false true true true true true true true false OH X LEONARD SIPPEL 3305695128 PO BOX 1808 HIRAM OH 44234 Robert Bohrer II President 40.0 0.0 X X 233781 0 21238 Robert Turner Chair 1.0 0.0 X X 0 0 0 ANTHONY PAYIAVLAS TRUSTEE 1.0 0.0 X 0 0 0 BETSY JULIANO TRUSTEE 1.0 0.0 X 0 0 0 BRUCE SHYLO TRUSTEE 1.0 0.0 X 0 0 0 CINCOLE MONACHINO TRUSTEE 1.0 0.0 X 0 0 0 CLAUDIA HIGHBAUGH TRUSTEE 1.0 0.0 X 0 0 0 DAVID COLEMAN TRUSTEE 1.0 0.0 X 0 0 0 DICK THOMPSON TRUSTEE 1.0 1.0 X 0 0 0 DON BATISKY TRUSTEE 1.0 0.0 X 0 0 0 DON KAATZ TRUSTEE 1.0 0.0 X 0 0 0 DOUGLAS GRUBER TRUSTEE 1.0 0.0 X 0 0 0 GERALD SAUNDERS TRUSTEE 1.0 0.0 X 0 0 0 JAMES GRAHAM TRUSTEE 1.0 0.0 X 0 0 0 JANET DIX TRUSTEE 1.0 0.0 X 0 0 0 JIM MALZ TRUSTEE 1.0 0.0 X 0 0 0 JOAN ROGUSKI TRUSTEE 1.0 0.0 X 0 0 0 JOE FERNANDEZ TRUSTEE 1.0 0.0 X 0 0 0 JOHN VISSER TRUSTEE 1.0 0.0 X 0 0 0 KATHY COLEMAN TRUSTEE 1.0 0.0 X 0 0 0 KEN MOORE TRUSTEE 1.0 0.0 X 0 0 0 KEVIN MCMAHON TRUSTEE 1.0 0.0 X 0 0 0 LARRY DEYOUNG TRUSTEE 1.0 1.0 X 0 0 0 LUCIA SWANSON TRUSTEE 1.0 1.0 X 0 0 0 MARTY CLAGUE TRUSTEE 1.0 0.0 X 0 0 0 PAUL WHITACRE TRUSTEE 1.0 1.0 X 0 0 0 PAULA FROHRING TRUSTEE 1.0 0.0 X 0 0 0 PERRY STREIDEL TRUSTEE 1.0 1.0 X 0 0 0 RICK GIESEN TRUSTEE 1.0 0.0 X 0 0 0 ROBERT SHER TRUSTEE 1.0 0.0 X 0 0 0 VIVIANA MACIAS TRUSTEE 1.0 0.0 X 0 0 0 WENDY ALLEN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM BISSELL TRUSTEE 1.0 0.0 X 0 0 0 Leonard Sippel CFO & VP Business Finance 40.0 0.0 X 91063 0 10809 ANDREA WELCH VP ADMISSIONS/FINANCIAL AID 40.0 0.0 X 160300 0 20315 Jeff Swenson VP Academic Affairs and Dean of College 40.0 0.0 X 100211 0 30645 SARAH ABALOS NURSING PROGRAM DIRECTOR 40.0 0.0 X 107203 0 21906 WALTER WILLIAMS VP DEVELOPMENT & ALUMNI RELATIONS 40.0 0.0 X 124719 0 17495 DAVID HANEY FORMER PRESIDENT (LEFT 06/23) 40.0 0.0 X 225236 0 16572 NANCY RUBIN FORMER CFO & VP FINANCE (LEFT 6/23) 40.0 0.0 X 97447 0 6228 1139960 0 145208 6 false true false ABM Industry Groups LLC PO Box 74008829 Chicago IL 17031 Maintenance 4050408 AVI Foodsystems Inc 11450 Grooms Rd Blue Ash OH 45242 Food Service 2029662 Ellucian Company LP 4 County View Rd Malvern PA 19355 Technology Services 1399994 GovConnection Inc PO Box 81018 Wilburn MA 018131018 Technology Services 307257 Advanced Industrial Roofing Inc 1330 Erie St S Massillon OH 44646 Maintenance 244517 25 22344 1099950 10757250 184597 11879544 TUITION 900099 19244542 19244542 DINING SERVICES 451211 294252 205712 88540 DORMITORIES 721310 3741555 3741555 SEMESTER BOARD 611710 2758621 2758621 BOOKSTORE 900099 128648 128648 0 0 0 0 26167618 1755377 1755377 36227 0 36227 0 36227 36227 7716392 6242387 1474005 0 1474005 1474005 2540 22344 8111 -5571 -5571 ATHLETICS 900099 38182 38182 OTHER REVENUE 900099 846791 843432 3359 0 0 0 0 884973 42192173 26960692 91899 3260038 X 10237695 10237695 1289402 1191805 28647 68950 11757874 9695901 1501028 560945 11713 9659 1495 559 3272429 2698545 417763 156121 47793 39412 6101 2280 221229 221229 56723 56723 49318 49318 21731 21731 6686730 5068141 1571641 46948 61156 51982 6116 3058 5472868 3995783 1470441 6644 7894 6710 789 395 1310940 1293691 8915 8334 9254 7866 925 463 6226 5292 623 311 1928360 1533817 394543 2855337 2255033 600304 HOSPITALITY 43839 37263 4384 2192 POSTAGE 39398 33488 3940 1970 MEMBERSHIPS AND DUES 1643 1397 164 82 0 0 0 0 45389552 38163480 6366820 859252 4131 4060 10825298 4495551 141532 4887452 2877219 2995258 0 0 175273 165249 119585 132538 580385 480836 122403524 63283346 56715973 59120178 46213932 45324015 0 0 2239650 1120768 119892978 118725905 4185979 6867906 491194 321809 22577629 21900667 0 2527850 2155352 12009913 11074729 41792565 42320463 X 10350702 869244 67749711 75536198 78100413 76405442 119892978 118725905 X -3197379 1593978 -1389209 1297639 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 393.0 1 true 30.0 0 false 334640 X X X false 51426718 2775504 4116750 2770304 124653 0 55424015 48334062 1470672 4147206 2041385 483837 0 51426718 60708025 2901993 -6562445 1563846 7149665 0 48334062 50829315 1129163 10732820 764014 1219259 0 60708025 51204605 1164712 522592 783322 1279272 0 50829315 0.0088 0.9912 0.0 true false 3363563 3363563 103388615 54924873 48463742 10817931 8358473 2459458 4833415 4833415 59120178 SUBORDINATED DEBT 7979629 FEDERAL PERKINS LOANS 899525 CUSTODIAL FUNDS 1154787 TRUSTS AND ANNUITIES PAYABLE 576054 OPERATING LEASE LIABILITY 94821 FINANCING LEASE LIABILITY 369913 11074729 X 34564443 1593978 1023635 2617613 31946830 10245343 10245343 42192173 35219206 67349 67349 35151857 10237695 10237695 45389552 Schedule D, Part II, Line 5 Conservation easements policy HIRAM COLLEGE PERIODICALLY MONITORS THE REQUIREMENTS OF THE EASEMENTS. THIS MONITORING IS PERFORMED BY PROFESSIONAL BIOLOGISTS. Schedule D, Part II, Line 9 Conservation easements financial reporting HIRAM COLLEGE DID NOT HAVE ANY FINANCIAL ACTIVITY DUE SOLELY TO THE EASEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections HIRAM 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 funds HIRAM 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) footnote MANAGEMENT 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 990 HIRAM 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 statements REVALUATION OF UNITRUST - 7648 STUDENT AID - 10237695 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 HIRAM PROPERTY MANAGEMENT EXPENSE - 67349 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT AID - 10237695 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE COLLEGE RECEIVES TITLE IV FUNDS FOR THE BENEFIT OF ITS STUDENTS. Schedule E, Part I, Line 3 HIRAM 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. Day with Hiram 24884 22344 2540 1299 4400 2306 106 0 0 24884 22344 2540 1299 4400 2306 106 8111 -5571 true FINANCIAL AID 734 10237695 X true true X X X false false false false false false false false false Robert Bohrer II President 233781 0 0 0 0 0 0 0 21238 0 255019 0 0 0 DAVID HANEY FORMER PRESIDENT (LEFT 06/23) 188361 0 25000 0 11875 0 0 0 16572 0 241808 0 0 0 NANCY RUBIN FORMER CFO & VP FINANCE (LEFT 6/23) 97447 0 0 0 0 0 0 0 6228 0 103675 0 0 0 ANDREA WELCH VP ADMISSIONS/FINANCIAL AID 160300 0 0 0 0 0 0 0 20315 0 180615 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use HIRAM 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. A OHIO HIGHER EDUCATION FACILITIES COMMISSION 346849674 2015-10-21 26610000 CONSTRUCTION, RENOVATION, SOFTWARE false true true A 4709333 26610000 702274 25907726 2015 true false true true A false true false false 0.0 0.0209 0.0209 false false true A true false false false false true A true Schedule K, Part V ISSUER NAME: OHIO HIGHER EDUCATION FACILITIES COMMISSION N/A SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 2029662 INDEPENDENT CONTRACTOR false X 9 184597 Market value 0 false true false Schedule M, Part I THE AMOUNTS IN SCHEDULE M, PART I, COLUMN B REPRESENT THE NUMBER OF CONTRIBUTION FOR EACH TYPE OF PROPERTY CONTRIBUTED. Form 990, Part VI, Line 1b ROBERT BOHRER II IS COMPENSATED BY HIRAM CLLEGE, THEREFORE HE IS CONSIDERED A NON-INDEPENDENT BOARD MEMBER. Form 990, Part VI, Line 15 THE 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 body THE 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 policy ANNUAL 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 public HIRAM COLLEGE MAKES AVAILABLE ALL LEGALLY REQUIRED DOCUMENTS UPON REQUEST. Form 990, Part IX, Line 11g Other Fees DINING 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 balances TRANSFER FROM AFFILIATE - 350000; REVLUATION OF UNITRUST - -7648; CHANGE IN VALUE OF BENEFICIAL INTEREST - 955287; HIRAM COLLEGE PROPERTY MANAGEMENT PO Box 1808 Hiram OH 44234 341676973 FACULTY/STAFF HOUSING OH 501(c)(2) HIRAM COLLEGE true false false false false false false false false false false false false false true true false false false true HIRAM COLLEGE PROPERTY MANAGEMENT S 350000 CASH