2015-04-15T12:27:58-07:00 2014-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2013-06-01 750808791 Hardin-Simmons University HARD 3256701000 Box 16020 Abilene TX 79698 Brenda Alexander VP for Finance 2015-04-15 true Robert Womack CPA P00541020 3256724000 2013 2016-03-07 17:11:31Z 67558753 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 1212 0 12344689 10622598 46121671 44905706 10510880 11864696 0 68977240 67393000 13612683 13656406 0 20265383 19597802 150000 0 1378317 22313580 24534309 56341646 57788517 12635594 9604483 194356941 216187258 25186211 25517404 169170730 190669854 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 50210570 13656406 44905706 UNIVERSITY ACADEMIC PROGRAM FOR UNDERGRADUATE AND GRADUATE STUDENTS, UNIVERSITY ADMINISTRATION, PUBLIC RELATIONS, ALUMNI AFFAIRS, STUDENT AID, ATHLETICS, AND HOUSING AND CAFETERIA. 50210570 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 true false false false true false false false false true 114 0 true 1212 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 Rev Richard Darden Trustee 1.00 0.00 X 0 0 0 Dr Randel Everett Trustee 1.00 0.00 X 0 0 0 Mr Keith Griffitts Trustee 1.00 0.00 X 0 0 0 Mrs Louise Jones Trustee 1.00 0.00 X 0 0 0 Mrs Bonnie Baldridge Secretary 1.00 0.00 X 0 0 0 Dr Brent Gentzel Trustee 1.00 0.00 X 0 0 0 Mr Dale Haralson Trustee 1.00 0.00 X 0 0 0 Dr Jan Patterson Trustee 1.00 0.00 X 0 0 0 Mrs Leigh King Trustee 1.00 0.00 X 0 0 0 Mr Roy Graham Trustee 1.00 0.00 X 0 0 0 Dr Brad Butler Trustee 1.00 0.00 X 0 0 0 Dr Kay Henard Vice Chair 1.00 0.00 X 0 0 0 Mr Marcus Norris Trustee 1.00 0.00 X 0 0 0 Mrs Tina Hunter Trustee 1.00 0.00 X 0 0 0 Mrs Peggy Manning Trustee 1.00 0.00 X 0 0 0 Mr Jerry Phillips Trustee 1.00 0.00 X 0 0 0 Mr Jerry Sawyer Chairman 1.00 0.00 X 0 0 0 Dr Jud Powell Trustee 1.00 0.00 X 0 0 0 Mr Drue Pounds Trustee 1.00 0.00 X 0 0 0 Mr John Sieren Trustee 1.00 0.00 X 0 0 0 Mrs Melinda Stricklin Trustee 1.00 0.00 X 0 0 0 Mrs Lila Senter Trustee 1.00 0.00 X 0 0 0 Mr Rick Strange Trustee 1.00 0.00 X 0 0 0 Dr Robert D Wiley Trustee 1.00 0.00 X 0 0 0 Mr Will Lowry Wilkins Trustee 1.00 0.00 X 0 0 0 Mr Joe Sharp Trustee 1.00 0.00 X 0 0 0 Col Glenn Bratcher Trustee 1.00 0.00 X 0 0 0 Mrs Renee Heathcott Trustee 1.00 0.00 X 0 0 0 Mrs Ann Lindsey Trustee 1.00 0.00 X 0 0 0 Dr Karen Munoz Trustee 1.00 0.00 X 0 0 0 Mrs Annette Patterson Trustee 1.00 0.00 X 0 0 0 Mr Guinn Smith Trustee 1.00 0.00 X 0 0 0 Dr Michael C Waters Vice Chair 1.00 0.00 X 0 0 0 Dr James Hassell Trustee 1.00 0.00 X 0 0 0 Dr George Newman Trustee 1.00 0.00 X 0 0 0 Mr Filemon Ortiz Jr Trustee 1.00 0.00 X 0 0 0 Mike Hammack VP Inst Advance 40.00 0.00 X 100675 0 39796 Harold Preston VP Fin. & Mgmt. 40.00 0.00 X 129119 0 28662 Vicki House VP Enrollment 40.00 0.00 X 70931 0 28141 Dave Rozeboom VP Student Dvlp 40.00 0.00 X 93222 0 30437 Dr Lanny Hall President 40.00 0.00 X 225532 0 86804 Chris McNair DEAN HOLLAND SCH. 40.00 0.00 X 128996 0 27213 Alan Stafford Dean Parker Sch. 40.00 0.00 X 97971 0 20547 Jannelle O'Connell CHAIR PT DEPT 40.00 0.00 X 100619 0 9622 Martha Hinman Professor of PT 40.00 0.00 X 100707 0 13648 Nancy Kucinski Dean Grad. Studies 40.00 0.00 X 99300 0 18206 1147072 303076 6 false true false ARAMARK 5601 West 19th St Lubbock TX 79407 Food Service 1992230 Follett Higher Education Group 3146 Solutions Center Chicago IL 60677 Bookstore 657094 Apogee Telecom Inc PO Box 678651 Dallas TX 75267 Information Tech. 396348 The Crowe Group Inc PO Box 3422 Abilene TX 79604 Contractor 308657 Ellucian 4375 Fair Lakes Ct Fairfax VA 22033 Software Services 273474 21 315865 10306733 1052677 10622598 Tuition and Fees 611600 37507410 37507410 Auxiliary Enterprises 611710 6722749 6722749 Other Revenues 611710 675547 675547 44905706 11864696 11864696 0 0 0 165753 165753 0 0 0 0 0 67393000 44905706 11864696 0 13656406 13656406 0 0 1088141 256980 623070 208091 0 16256954 14815914 1017747 423293 1095974 939652 118202 38120 0 1156733 991745 124552 40436 0 10281 10281 41425 41425 0 0 0 0 207862 80227 105407 22228 9266880 7031346 1647101 588433 1218934 301773 917161 0 2751450 2628878 122572 829168 729387 42065 57716 0 217019 217019 580813 580813 0 2252841 2152481 100360 385918 385918 Other Benefits 2980417 2672355 308062 Food Service 1434206 1434206 Contractual Fees Education 1124859 1124859 Janitorial Service 980462 936784 43678 251774 240558 11216 57788517 50210570 6199630 1378317 4392841 4523996 0 704401 1636701 763960 975592 0 0 2143915 2260254 50704 49671 422234 465236 106229950 54094110 50768924 52135840 0 126974054 146029241 0 0 8135908 8110727 194356941 216187258 2694124 3126619 10853282 10290219 6120933 5405343 1190996 5517872 5504227 25186211 25517404 X 38989678 41801826 42642260 53631101 87538792 95236927 169170730 190669854 194356941 216187258 X 9604483 10024719 1869922 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1247852 X false 121057640 5992992 22860456 9938904 139972184 103262124 5235244 20858367 2210784 6087311 121057640 106335816 1618298 2848559 2307665 5232884 103262124 89317472 2326688 20964629 2214686 4058287 106335816 87089168 1309776 7415638 2069447 4427663 89317472 0.08000 0.64000 0.28000 true false false 4284691 4284691 76543200 32497334 44045866 25402059 21596776 3805283 52135840 146029241 DEPOSITS AND OTHER LIABILITIES 4481407 RESERVE FOR SPLIT INTEREST 1022820 5504227 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 2014 and 2013, 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, 2014 and 2013, the University recognized no interest and penalties.Based on managements analysis, the University did not have any uncertain tax positions as of May 31, 2014 or 2013. 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, 2014, the Universitys tax years 2008 to 2014 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 1728 13656406 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. 128996 9125 18088 156209 Harold Preston VP Fin. & Mgmt. 129119 9930 18732 157781 Dr Lanny Hall President 225532 16250 70554 312336 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 Officer/Trustee Rel. 14300 Merit Schol. Edu. Grant Officer/Trustee Rel. 2250 Need schol. Edu. Assistance Officer/Trustee Rel. 13452 Dis. Tuition Edu. Assistance X 1 2700 Cost Basis X 2 25500 Cost Basis X 5 775508 FMV X 1 248969 Cost Basis 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 Increases Change in value of split-interest agrmts = $1869922 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