2016-04-13T05:31:54-07:00 2015-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2014-06-01 750808791 Hardin-Simmons University HARD 3256701000 Box 16020 Abilene TX 79698 Brenda Alexander VP for Finance 2016-04-13 true Robert Womack CPA P00541020 3256724000 2014 2016-08-17 19:52:53Z 70122614 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 1126 0 10622598 12297897 44905706 42905993 11864696 10161131 0 67393000 65365021 13656406 14530335 0 19597802 23764547 0 1015258 24534309 18713451 57788517 57008333 9604483 8356688 216187258 228924616 25517404 28031434 190669854 200893182 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 49777272 14530335 42905993 UNIVERSITY ACADEMIC PROGRAM FOR UNDERGRADUATE AND GRADUATE STUDENTS, UNIVERSITY ADMINISTRATION, PUBLIC RELATIONS, ALUMNI AFFAIRS, STUDENT AID, ATHLETICS, AND HOUSING AND CAFETERIA. 49777272 true true false false false false false true false true true true false false true true false true true false false false false false false false false false true true true false false false false false false true false false false true false false false false true false false false false true 70 0 true 1126 true false false true OC 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 Brenda Alexander 3256701499 HARDIN-SIMMONS UNIVERSITY ABILENE TX 79698 Col Glenn Bratcher 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 Dr Lynn Craft 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 Dr Brent Gentzel Trustee 1.00 0.00 X 0 0 0 Mr Bill Gibson Trustee 1.00 0.00 X 0 0 0 Mr Roy Graham Trustee 1.00 0.00 X 0 0 0 Mr Dale Haralson Trustee 1.00 0.00 X 0 0 0 Dr James Hassell Trustee 1.00 0.00 X 0 0 0 Mrs Renee Heathcott 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 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 Dr Jan Patterson Trustee 1.00 0.00 X 0 0 0 Mr Jerry Phillips 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 Jerry Sawyer Trustee 1.00 0.00 X 0 0 0 Mr Joe Sharp 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 Mrs Melinda Stricklin Trustee 1.00 0.00 X 0 0 0 Mrs Jill Teague 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 Dr Lanny Hall President 40.00 0.00 X 249250 0 60638 Brenda Alexander VP for Finance 40.00 0.00 X 126108 0 47710 Thomas Brisco Provost & CAO 40.00 0.00 X 124801 0 25210 Mike Hammack VP for Inst Adv 40.00 0.00 X 101830 0 28941 David Rozeboom VP for StudLife 40.00 0.00 X 101414 0 28325 VIcki House VP for Enroll 40.00 0.00 X 79794 0 36940 Chris McNair DEAN HOLLAND SCH. 40.00 0.00 X 129826 0 39249 Alan Stafford Dean Parker Sch. 40.00 0.00 X 108661 0 35163 Carol Ford Hill Dept Head Comm 40.00 0.00 X 115614 0 32670 William C Curtis Assoc Prof of Fin 40.00 0.00 X 109827 0 15457 Nancy Kucinski Dean Grad. Studies 40.00 0.00 X 109308 0 26370 1356433 376673 10 false true false ARAMARK 5601 West 19th St Lubbock TX 79407 Food Service 2014414 Follett Higher Education Group 3146 Solutions Center Chicago IL 60677 Bookstore 657684 Monroe Roofing 189 Industrial Blvd McKinney TX 75069 Contractor 1561524 The Crowe Group Inc PO Box 3422 Abilene TX 79604 Contractor 1296962 Lydick Hooks Roofing Co Inc Box 746 Brownwood TX 76801 Contractor 769294 22 493711 11804186 1274537 12297897 Tuition and Fees 611600 36212394 36212394 Auxiliary Enterprises 611710 6128152 6128152 Other Revenues 611710 565447 565447 42905993 10161131 10161131 0 0 0 4757593 4757593 0 0 0 0 0 65365021 42905993 10161131 0 14530335 14530335 0 0 884269 194746 586150 103373 0 17574031 15023954 2133634 416443 1066264 879125 160599 26540 2974582 2589918 356727 27937 1265401 1043311 190412 31678 0 12689 12689 42500 42500 0 0 0 0 219086 197086 22000 10294208 8360856 1589408 343944 735741 50124 685617 0 2378806 2271375 107431 660491 575715 41433 43343 0 0 614869 587100 27769 0 1867679 1783331 84348 0 Food Service 1455050 1455050 Janitorial Service 222457 222457 Contractual Fees Education 209875 209875 0 57008333 49777272 6215803 1015258 4523996 10149923 0 1636701 3691780 975592 679677 0 0 2260254 2308458 49671 52762 465236 451765 107922069 55961790 52135840 51960279 0 146029241 150383725 0 0 8110727 9246247 216187258 228924616 3126619 5498526 10290219 9705490 5405343 4690403 1190996 2673912 5504227 5463103 25517404 28031434 X 41801826 41817305 53631101 56678553 95236927 102397324 190669854 200893182 216187258 228924616 X 8356688 2670336 -803696 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1247852 X false 139972184 6215478 11910743 11929400 146169005 121057640 5992992 22860456 9938904 139972184 103262124 5235244 20858367 2210784 6087311 121057640 106335816 1618298 2848559 2307665 5232884 103262124 89317472 2326688 20964629 2214686 4058287 106335816 0.08000 0.66000 0.26000 true false false 4989988 4989988 76811125 33633583 43177542 26120956 22328207 3792749 51960279 150383725 DEPOSITS AND OTHER LIABILITIES 4507719 RESERVE FOR SPLIT INTEREST 955384 5463103 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 2015 and 2014, 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, 2015 and 2014, the University recognized no interest and penalties.Based on managements analysis, the University did not have any uncertain tax positions as of May 31, 2015 or 2014. 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, 2015, the Universitys tax years 2009 to 2015 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 1663 14530335 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 Chris McNair DEAN HOLLAND SCH. 129826 9998 29251 169075 Dr Lanny Hall President 249250 24000 36638 309888 Brenda Alexander VP for Finance 126108 22500 25210 173818 Thomas Brisco Provost & CAO 124801 25210 150011 Part I, Line 1a: Relevant information in regards to selections on 1a. A Bank of America 941687665 2007-08-31 4748000 Capital Projects false false B Stamford High Ed Fac Corp 752780581 2013-04-30 7482000 Refinance false false A 4748000 45573 4702427 false false true true B 7482000 57305 7424695 true false true true A false false false false true false true B false false false false true false true A false true false false false false B false true false false false false A false B false Ben Stricklin son of board member 5216 Scholarship Education Grant Richard Darden Trustee 2520 scholarships education grant X 7 1274537 FMV false true true Part I, Line 32, Hire and Use of Third Parties Baptist Foundation of Texas 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 = -$803696 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 true false false false false false false false false false false false false false false false false