2017-11-28T14:33:42-08:00 2017-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2016-06-01 750808791 Hardin-Simmons University HARD 3256701000 Box 16020 Abilene TX 79698 Jodie McGaughey VP/Finance Director 2017-11-28 true Robert Womack CPA P00541020 3256724000 2016 2017-02-10 21:41:12Z 66589352 false false X www.hsutx.edu X 1891 TX THE MISSION OF HARDIN-SIMMONS UNIVERSITY IS TO BE A COMMUNITY DEDICATED TO PROVIDING EXCELLENCE IN EDUCATION ENLIGHTENED BY CHRISTIAN FAITH AND VALUES. 36 36 1253 0 7660532 9084060 44833322 47142897 11713818 10128239 0 64207672 66355196 17155272 18717660 0 27885112 25450317 0 810080 17977565 17696378 63017949 61864355 1189723 4490841 207823265 222781283 25932655 29296170 181890610 193485113 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 54309022 18717660 47142897 UNIVERSITY ACADEMIC PROGRAM FOR UNDERGRADUATE AND GRADUATE STUDENTS, UNIVERSITY ADMINISTRATION, PUBLIC RELATIONS, ALUMNI AFFAIRS, STUDENT AID, ATHLETICS, AND HOUSING AND CAFETERIA. 54309022 true true false false false false false true false true true true false true true true false true true false false false false false false false false false true true true false false false false false false false false false false true false false false false true false false false false true 145 0 true 1253 true false false false false false false false false 0 false false false false false false false false false false X 36 36 false false false false false false false true true false false true true true true true true true true false X Jodie McGaughey 3256701499 HARDIN-SIMMONS UNIVERSITY ABILENE TX 79698 Mr Bryan Adams Trustee 1.00 0.00 X 0 0 0 Dr Kevin Beam Trustee 1.00 0.00 X 0 0 0 Col Glenn Bratcher Trustee 1.00 0.00 X 0 0 0 Mr Chad Braun Trustee 1.00 0.00 X 0 0 0 Mrs Martha Brooks Trustee 1.00 0.00 X 0 0 0 Dr Brad Butler Trustee 1.00 0.00 X 0 0 0 Mrs Linda Carter Trustee 1.00 0.00 X 0 0 0 Dr Richard Darden Trustee 1.00 0.00 X 0 0 0 Mr Jeremy Edmiston Trustee 1.00 0.00 X 0 0 0 Mr Bill Gibson Trustee 1.00 0.00 X 0 0 0 Dr James Hassell Trustee 1.00 0.00 X 0 0 0 Mrs Louise Jones Trustee 1.00 0.00 X 0 0 0 Mrs Joy Jordan Trustee 1.00 0.00 X 0 0 0 Dr Jimmie Keeling Trustee 1.00 0.00 X 0 0 0 Mrs Leigh King Trustee 1.00 0.00 X 0 0 0 Mrs Ann Lindsey Trustee 1.00 0.00 X 0 0 0 Mrs Peggy Manning Trustee 1.00 0.00 X 0 0 0 Mrs Laura Moore Trustee 1.00 0.00 X 0 0 0 Dr David Morgan Trustee 1.00 0.00 X 0 0 0 Dr Karen Munoz Trustee 1.00 0.00 X 0 0 0 Dr George Newman Trustee 1.00 0.00 X 0 0 0 Mr Marcus Norris Trustee 1.00 0.00 X 0 0 0 Mr Filemon Ortiz Jr Trustee 1.00 0.00 X 0 0 0 Mrs Annette C Patterson Trustee 1.00 0.00 X 0 0 0 Mr Drue Pounds Trustee 1.00 0.00 X 0 0 0 Dr Jud Powell Trustee 1.00 0.00 X 0 0 0 Mr Ronnie Price Trustee 1.00 0.00 X 0 0 0 Mrs Jamie Sanders Trustee 1.00 0.00 X 0 0 0 Mr John Sieren Trustee 1.00 0.00 X 0 0 0 Mr Guinn Smith Trustee 1.00 0.00 X 0 0 0 Mr Rick Strange Trustee 1.00 0.00 X 0 0 0 Mrs Melinda Stricklin Trustee 1.00 0.00 X 0 0 0 Mrs Jill Teague Trustee 1.00 0.00 X 0 0 0 Mrs Roxi Vanstory Trustee 1.00 0.00 X 0 0 0 Dr Michael Waters Trustee 1.00 0.00 X 0 0 0 Mr Phil Wilson Trustee 1.00 0.00 X 0 0 0 Eric Bruntmyer President 40.00 0.00 X 121691 0 32591 Brenda Alexander VP for Finance 40.00 0.00 X 112919 0 44909 David Rozeboom VP for StudLife 40.00 0.00 X 101874 0 33802 Vicki House VP for Enroll 40.00 0.00 X 83435 0 42347 Jodie McGaughey VP for Finance 40.00 0.00 X 94158 0 15301 Thomas Brisco Provost & CAO 40.00 0.00 X 136296 0 30945 Mike Hammack VP for Inst Adv 40.00 0.00 X 103129 0 33781 Chris McNair DEAN HOLLAND SCH. 40.00 0.00 X 125576 0 38035 Jennifer Eames Assoc. Prof. PA 40.00 0.00 X 122215 0 32599 Nina Ouimette Prof. of Nursing 40.00 0.00 X 113671 0 26004 Pamela Williford Prof. of Education 40.00 0.00 X 105811 0 8852 Nancy Kucinski Dean Grad. Studies 40.00 0.00 X 103951 0 25196 Dr Lanny Hall Chancellor 2.00 0.00 X 20550 0 0 1345276 364362 10 true true false ARAMARK 5601 West 19th St Lubbock TX 79407 Food Service 2085182 American Building PO Box 2756 Abilene TX 79604 Construction 580712 Monroe Roofing 189 Industrial Blvd McKinney TX 75069 Construction 453566 The Crowe Group Inc PO Box 3422 Abilene TX 79604 Construction 432164 Mooring Recovery Services 2110 113th St Grand Prairie TX 75050 Construction 316673 19 406759 8677301 63128 9084060 Tuition and Fees 611600 41028311 41028311 Auxiliary Enterprises 611710 5761463 5761463 Other Revenues 611710 353123 353123 47142897 10128239 10128239 0 0 0 234156 234156 0 0 0 0 0 66355196 47142897 10128239 0 18717660 18717660 0 0 811181 205444 499274 106463 0 18474246 16504940 1548037 421269 1165844 1010178 127375 28291 3745227 3249588 457543 38096 1253819 1086406 133411 34002 0 29778 29778 46000 46000 0 0 0 0 383316 375386 7930 7917029 5323142 2459912 133975 739169 7497 731672 0 2592852 2475754 117098 908237 784020 84163 40054 0 0 668281 638100 30181 0 2334341 2228918 105423 0 Food Service 1818751 1818751 ABM 258624 258624 0 61864355 54309022 6745253 810080 9066749 8498500 0 2514121 1085930 688004 359420 0 0 1918735 2225534 47101 23053 458495 446106 113274269 60870504 52647868 52403765 0 129801990 145644042 0 0 10680202 12094933 207823265 222781283 4432442 4596521 12312419 8695268 4216365 7322671 1300000 4971429 7381710 25932655 29296170 X 39317320 40825097 38417799 44523888 104155491 108136128 181890610 193485113 207823265 222781283 X 4490841 10878299 -3279447 -495190 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1247852 X false 125240285 4341125 20886531 9609637 140858304 146169005 3087114 -9325261 14690573 125240285 139972184 6215478 11910743 11929400 146169005 121057640 5992992 22860456 9938904 139972184 103262124 5235244 20858367 2210784 6087311 121057640 0.07000 0.72000 0.21000 true false false 5533278 5533278 80482051 37127309 43354742 27258940 23743195 3515745 52403765 145644042 COLLECTIONS 1247852 CONSTRUCTION IN PROGRESS 2732064 12094933 DEPOSITS AND OTHER LIABILITIES 6782951 RESERVE FOR SPLIT INTEREST 598759 7381710 X Part III, Line 4: Description of organization's collections and how it furthers its purpose. The collection consists of rare books, bible collections, and artifacts used for educational purposes. Part V, Line 4: Intended uses of the endowment fund. The earnings from the endowments provide funding for scholarships, faculty development and provide additional operating resources for various campus departments and activities. Part X : FIN48 Footnote Hardin-Simmons University is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Hardin-Simmons University has been classified as an organization that is not a private foundation under the Tax Reform Act of 1969 and contributions to it qualify for deduction as charitable contributions; accordingly, no provision for taxes has been made in the financial statements. The University is liable for any federal income taxes resulting from certain unrelated business income. For fiscal years 2017 and 2016, there was no liability for any federal income tax resulting from unrelated business income.The University recognizes interest accrued on and penalties related to unrecognized tax benefits in tax expense. During the years ended May 31, 2017 and 2016, the University recognized no interest and penalties.Based on managements analysis, the University did not have any uncertain tax positions as of May 31, 2017 and 2016. The University files income tax returns in the U.S. federal jurisdiction. There are currently no income tax examinations underway for this jurisdiction. As of May 31, 2017, the Universitys tax years 2011 to 2017 remain subject to examination. true true true true true true true false false false false false false false false true false true Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency 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. Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The nondiscriminatory policy is posted on the website under admissions, in the catalog, student handbook and employee handbook. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race true 0 0 SCHOLARSHIPS 1863 18717660 Additional Supplemental Information 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. NO SCHOLARSHIPS OR GRANTS ARE AWARDED DIRECTLY TO THE RECIPIENTS. X true true X X X false false false false false false false false false false Dr Lanny Hall Chancellor 20550 20550 Chris McNair DEAN HOLLAND SCH. 125576 10132 27903 163611 Jennifer Eames Assoc. Prof. PA 122215 5311 27288 154814 Eric Bruntmyer President 121691 8531 24060 154282 Brenda Alexander VP for Finance 112919 19684 25225 157828 Thomas Brisco Provost & CAO 136296 778 30167 167241 Part I, Line 1a: Relevant information in regards to selections on 1a. A Wallis Ed Fac Corp 760599530 2016-12-21 8908552 Refinance false false A 8908552 139498 8769054 true false true true A false false false false true false true A false true false false false false A false X 59500 Hay 20 1500 Framing 2 599 Pearls 1 125 Washing Machine 1 375 Misc. 5 1029 false true true Part I, Line 32, Hire and Use of Third Parties HighGround Advisors markets and sells certain noncash contributions, including real estate property outside of Abilene and marketable securities. Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is reviewed by the Finance Committee of the Board of Trustees prior to submission and is made available to the entire Board prior to submission. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE EXECUTIVE OFFICER REQUIRES WRITTEN CONFIRMATION ANNUALLY TO MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Trustees evaluate 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 the other Texas Baptist Colleges and Universities. The evaluation is performed in executive session so there is not documentation of the evaluation in the minutes of the Board of Trustees; however, there is written documentation of the evaluation which is maintained in the President's office. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Board designates the responsibility to the President to evaluate the various vice presidents and to set their salary. The survey of other Texas Baptist Colleges and Universities is reviewed, as well as other salary information that the President obtains from various sources. Raises are typically a cost of living raise. There is written documentation of the evaluations of each vice president which is maintained in the President's office. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. Other Changes In Net Assets Or Fund Balances - Other Decreases Change in value of split-interest agrmts = -$495190 FORM 990 PART IV LINE 12/PART XI LINE 2B THE SCHOOL'S FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS WITH OTHER TAX EXEMPT ENTITIES. Hardin-Simmons Academic Foundation HSU Box 16100 Abilene TX 79698 756044322 Support HSU TX 501 (C) 3 11 TYPE I N/A false Hardin-Simmons Music Foundation HSU Box 16100 Abilene TX 79698 752356410 Support HSU Music TX 501 (c) 3 11 Type I N/A false false false false false false false false false false false false false false false false false false false false