HARDIN-SIMMONS UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- HARDIN-SIMMONS UNIVERSITY (EIN 75-0808791)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-03-19
- IRS object ID
- 201430789349300423
- Schema version
- 2012v2.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-03-19T11:59:20-07:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Davis Kinard & Co PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 Pine St Ste 600 | AddressLine1 |
| City | Abilene | City |
| State | TX | State |
| ZIP Code | 79601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750808791 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hardin-Simmons University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HARD | NameControl |
| Phone | 3256701000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Drawer B HSU Station | AddressLine1 |
| City | Abilene | City |
| State | TX | State |
| ZIP Code | 79698 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Harold Preston | Name |
| Title | VP Fin. & Mgmt. | Title |
| Date Signed | 2014-03-19 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Robert Womack CPA | Name |
| PTIN | P00541020 | PTIN |
| Phone | 3256724000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 69528663 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.hsutx.edu | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Year Formation | 1891 | YearFormation |
| State Legal Domicile | TX | StateLegalDomicile |
| Activity Or Mission Description | THE MISSION OF HARDIN-SIMMONS UNIVERSITY IS TO BE A COMMUNITY DEDICATED TO PROVIDING EXCELLENCE IN EDUCATION ENLIGHTENED BY CHRISTIAN FAITH AND VALUES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 36 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 36 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1242 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 5289475 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 12344689 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 44626212 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 46121671 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9026918 | InvestmentIncomePriorYear |
| Investment Income Current Year | 10510880 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 58942605 | TotalRevenuePriorYear |
| Total Revenue Current Year | 68977240 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12671733 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 13612683 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20789945 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 20265383 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 150000 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1254130 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 21066330 | OtherExpensePriorYear |
| Other Expenses Current Year | 22313580 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 54528008 | TotalExpensesPriorYear |
| Total Expenses Current Year | 56341646 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 4414597 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 12635594 | RevenuesLessExpensesCY |
| Total Assets BOY | 170476049 | TotalAssetsBOY |
| Total Assets EOY | 194356941 | TotalAssetsEOY |
| Total Liabilities BOY | 26160817 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 25186211 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 144315232 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 169170730 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF HARDIN-SIMMONS UNIVERSITY IS TO BE A COMMUNITY DEDICATED TO PROVIDING EXCELLENCE IN EDUCATION ENLIGHTENED BY CHRISTIAN FAITH AND VALUES. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 49040181 | Expense |
| Grants | 13612683 | Grants |
| Revenue | 46121671 | Revenue |
| Description | UNIVERSITY ACADEMIC PROGRAM FOR UNDERGRADUATE AND GRADUATE STUDENTS, UNIVERSITY ADMINISTRATION, PUBLIC RELATIONS, ALUMNI AFFAIRS, STUDENT AID, ATHLETICS, AND HOUSING AND CAFETERIA. | Description |
| Total Program Service Expense | 49040181 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | true | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | true | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 123 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1242 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 36 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 36 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DON ASHMORE | NamePerson |
| Telephone Number | 3256701448 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | HARDIN-SIMMONS UNIVERSITY | AddressLine1 |
| City | ABILENE | City |
| State | TX | State |
| ZIP Code | 79698 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (46 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Dr Michael C Waters | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Guinn Smith | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Annette Patterson | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Karen Munoz | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Ann Lindsey | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Renee Heathcott | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Col Glenn Bratcher | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Joe Sharp | ||||||||
| Chairman | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Josh Silva | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Will Lowry Wilkins | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Robert D Wiley | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Hon Rick Strange | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Bubba Stahl | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Lila Senter | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Melinda Stricklin | ||||||||
| Secretary | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr John Sieren | ||||||||
| 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 | ||
| Dr Glen Schmucker | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Jerry Sawyer | ||||||||
| Vice Chair | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Jerry Phillips | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Peggy Manning | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Tina Hunter | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Marcus Norris | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Kay Henard | ||||||||
| Vice Chair | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Brad Butler | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Roy Graham | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Leigh King | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Jan Patterson | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Dale Haralson | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Brent Gentzel | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Bonnie Baldridge | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mrs Louise Jones | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Mr Keith Griffitts | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Randel Everett | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Rev Richard Darden | ||||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dr Lanny Hall | ||||||||
| President | 40.00 | 0.00 | 221645 | 0 | 91291 | X | ||
| Michael Whitehorn | ||||||||
| VP Student Dvlp | 40.00 | 0.00 | 102807 | 0 | 29689 | X | ||
| Shane Davidson | ||||||||
| VP Enrollment | 40.00 | 0.00 | 108600 | 0 | 47309 | X | ||
| Harold Preston | ||||||||
| VP Fin. & Mgmt. | 40.00 | 0.00 | 125252 | 0 | 32777 | X | ||
| Mike Hammack | ||||||||
| VP Inst Advance | 40.00 | 0.00 | 98949 | 0 | 52829 | X | ||
| CHRIS MCNAIR | ||||||||
| DEAN HOLLAND SCH. | 40.00 | 0.00 | 121484 | 0 | 32063 | X | ||
| Alan Stafford | ||||||||
| Dean Parker Sch. | 40.00 | 0.00 | 108497 | 0 | 26181 | X | ||
| JANNELLE O'CONNELL | ||||||||
| CHAIR PT DEPT | 40.00 | 0.00 | 92424 | 0 | 9439 | X | ||
| Christopher Thibault | ||||||||
| Asso Prof Comp Sci | 40.00 | 0.00 | 103935 | 0 | 21650 | X | ||
| MICHAEL MONHOLLON | ||||||||
| DEAN BUSINESS DEPT | 40.00 | 0.00 | 95342 | 0 | 30587 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1178935 | TotalReportableCompFromOrg |
| Total Other Compensation | 373815 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Gexa Energy | |||||
| 20 Greenway Plaza Ste 600 | Houston | TX | 77046 | Energy | 1529865 |
| Follett Higher Education Group | |||||
| 3146 Solutions Center | Chicago | IL | 60677 | Bookstore | 775057 |
| ARAMARK | |||||
| 5601 West 19th St | Lubbock | TX | 79407 | Food Service | 1782947 |
| Apogee Telecom Inc | |||||
| PO Box 678651 | Dallas | TX | 75267 | Information Tech. | 345577 |
| American Building Maintenance | |||||
| PO Box 951864 | Dallas | TX | 75395 | Janitorial Service | 955383 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 21 | NumberOfContractorsGT100K |
| Government Grants | 313983 | GovernmentGrants |
| All Other Contributions | 12030706 | AllOtherContributions |
| Noncash Contributions | 339955 | NoncashContributions |
| Total Contributions | 12344689 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611600 | 38504675 | 38504675 |
| OTHER REVENUES | 611710 | 948637 | 948637 |
| AUXILIARY ENTERPRISES | 611710 | 6668359 | 6668359 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 46121671 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10510880 | TotalRevenueColumn |
| Exclusion | $10,510,880 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 551423 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 551423 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 68977240 | TotalRevenueColumn |
| Related Or Exempt Function Income | 46121671 | RelatedOrExemptFunctionIncome |
| Exclusion | $10,510,880 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13612683 | Total |
| Program Services | 13612683 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1068960 | Total |
| Program Services | 267488 | ProgramServices |
| Management And General | 580249 | ManagementAndGeneral |
| Fundraising | 221223 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17023935 | Total |
| Program Services | 14604995 | ProgramServices |
| Management And General | 2062420 | ManagementAndGeneral |
| Fundraising | 356520 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1064450 | Total |
| Program Services | 883371 | ProgramServices |
| Management And General | 147343 | ManagementAndGeneral |
| Fundraising | 33736 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1108038 | Total |
| Program Services | 919543 | ProgramServices |
| Management And General | 148790 | ManagementAndGeneral |
| Fundraising | 39705 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8301 | Total |
| Management And General | 8301 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40000 | Total |
| Management And General | 40000 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150000 | Total |
| Fundraising | 150000 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 253168 | Total |
| Program Services | 70096 | ProgramServices |
| Management And General | 148147 | ManagementAndGeneral |
| Fundraising | 34925 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6767963 | Total |
| Program Services | 5888809 | ProgramServices |
| Management And General | 509264 | ManagementAndGeneral |
| Fundraising | 369890 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 906973 | Total |
| Management And General | 906973 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4061923 | Total |
| Program Services | 3880972 | ProgramServices |
| Management And General | 180951 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 971366 | Total |
| Program Services | 891969 | ProgramServices |
| Management And General | 31266 | ManagementAndGeneral |
| Fundraising | 48131 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 207276 | Total |
| Program Services | 207276 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 967026 | Total |
| Management And General | 967026 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2082651 | Total |
| Program Services | 1989873 | ProgramServices |
| Management And General | 92778 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Janitorial Service | 955382 | 912822 | 42560 |
| Contractual Fees Education | 1064525 | 1064525 | |
| Food Service | 1380081 | 1380081 | |
| Other Benefits | 2425362 | 2253966 | 171396 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 221583 | Total |
| Program Services | 211712 | ProgramServices |
| Management And General | 9871 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56341646 | Total |
| Program Services | 49040181 | ProgramServices |
| Management And General | 6047335 | ManagementAndGeneral |
| Fundraising | 1254130 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 295739 | BOY |
| EOY | 4392841 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 279961 | BOY |
| EOY | 704401 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 851126 | BOY |
| EOY | 763960 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2187707 | BOY |
| EOY | 2143915 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53095 | BOY |
| EOY | 50704 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 352810 | BOY |
| EOY | 422234 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 102610196 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 51841272 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51301742 | BOY |
| EOY | 50768924 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 108712978 | BOY |
| EOY | 126974054 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6440891 | BOY |
| EOY | 8135908 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 170476049 | BOY |
| EOY | 194356941 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2781465 | BOY |
| EOY | 2694124 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11881782 | BOY |
| EOY | 10853282 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5778437 | BOY |
| EOY | 6120933 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5719133 | BOY |
| EOY | 5517872 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26160817 | BOY |
| EOY | 25186211 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31395370 | BOY |
| EOY | 38989678 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32288140 | BOY |
| EOY | 42642260 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80631722 | BOY |
| EOY | 87538792 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 144315232 | BOY |
| EOY | 169170730 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 170476049 | BOY |
| EOY | 194356941 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 12635594 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 10320055 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 1899849 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 1247852 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 103262124 | BeginningOfYearBalance |
| Contributions | 5235244 | Contributions |
| Investment Earnings Or Losses | 20858367 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 2210784 | GrantsOrScholarships |
| Other Expenditures | 6087311 | OtherExpenditures |
| End Of Year Balance | 121057640 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 106335816 | BeginningOfYearBalance |
| Contributions | 1618298 | Contributions |
| Investment Earnings Or Losses | 2848559 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 2307665 | GrantsOrScholarships |
| Other Expenditures | 5232884 | OtherExpenditures |
| End Of Year Balance | 103262124 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 89317472 | BeginningOfYearBalance |
| Contributions | 2326688 | Contributions |
| Investment Earnings Or Losses | 20964629 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 2214686 | GrantsOrScholarships |
| Other Expenditures | 4058287 | OtherExpenditures |
| End Of Year Balance | 106335816 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 87089168 | BeginningOfYearBalance |
| Contributions | 1309776 | Contributions |
| Investment Earnings Or Losses | 7415638 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 2069447 | GrantsOrScholarships |
| Other Expenditures | 4427663 | OtherExpenditures |
| End Of Year Balance | 89317472 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 112156415 | BeginningOfYearBalance |
| Contributions | 1726377 | Contributions |
| Investment Earnings Or Losses | -20486138 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 2200277 | GrantsOrScholarships |
| Other Expenditures | 4107209 | OtherExpenditures |
| End Of Year Balance | 87089168 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.07000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.68000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.25000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3997243 | OtherCostOrOtherBasis |
| Book Value | 3997243 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 75289485 | OtherCostOrOtherBasis |
| Depreciation | 31066739 | Depreciation |
| Book Value | 44222746 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23323468 | OtherCostOrOtherBasis |
| Depreciation | 20774533 | Depreciation |
| Book Value | 2548935 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 50768924 | TotalOfBookValueLandBuildings |
| Total Of Book Value Securities | 126974054 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| RESERVE FOR SPLIT INTEREST | $1,086,559 |
| DEPOSITS AND OTHER LIABILITIES | $4,431,313 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5517872 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X | 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 2013 and 2012, 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, 2013 and 2012, the University recognized no interest and penalties.Based on managements analysis, the University did not have any uncertain tax positions as of May 31, 2013 or 2012. 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, 2013, the Universitys tax years 2007 to 2013 remain subject to examination. |
| Part V, Line 4 | 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 III, Line 4 | 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. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 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 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 F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| East Asia and Pacific | 0 | 0 | Program services | Higher education | 16084 |
| Europe | 0 | 0 | Program services | Higher Education | 299286 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Amount Spent | 315370 | SubtotalAmountSpent |
| Total Amount Spent | 315370 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Person Solicitations | X | InPersonSolicitations |
| Agreement Ref Fundraising | true | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lawson Assoc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18th Floor 75 R | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 10019 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Fundraising | Activity |
| Fundraiser Control Of Funds | false | FundraiserControlOfFunds |
| Amount Retained By Contractor | 150000 | AmountRetainedByContractor |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 150000 | TotalRetainedByContractors |
| Licensed States | TX | LicensedStates |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule G - Additional Information | Identifier |
| Explanation | HSU engaged Lawson and Associates to determine amounts for an upcoming capital campaign. HSU is responsible for fundraising and works in conjunction with Lawson and Associates in determining appropriate fundraising activities for the capital campaign. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
| Total Nbr Of501 C3 And Govt Grants | 0 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 1881 | NumberOfRecipients |
| Amount Of Cash Grant | 13612683 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Additional Supplemental Information | Identifier |
| Explanation | 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|
| Shane Davidson | ||||
| VP Enrollment | 108600 | 6966 | 40343 | 155909 |
| Mike Hammack | ||||
| VP Inst Advance | 98949 | 6500 | 46329 | 151778 |
| Harold Preston | ||||
| VP Fin. & Mgmt. | 125252 | 9641 | 23136 | 158029 |
| Dr Lanny Hall | ||||
| President | 221645 | 16250 | 75041 | 312936 |
| CHRIS MCNAIR | ||||
| DEAN HOLLAND SCH. | 121484 | 9412 | 22651 | 153547 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Sch J, Part I, Line 1a | Identifier |
| Return Reference | Part I, Line 1a: Relevant information in regards to selections on 1a. | ReturnReference |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer |
|---|---|---|---|---|---|---|
| Stamford High Ed Fac Corp | ||||||
| B | 752780581 | 2013-04-30 | 7482000 | Refinance | false | false |
| Bank of America | ||||||
| A | 941687665 | 2007-08-31 | 4748000 | Capital Projects | false | false |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Other Spent ProceedsOtherSpentProceeds | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Capital ExpendituresCapitalExpenditures |
|---|---|---|---|---|---|---|---|---|---|
| B | 7482000 | 57305 | 7424695 | 2013 | true | false | true | true | |
| A | 4748000 | 45573 | 2010 | false | false | true | true | 4702427 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|
| B | false | false | false | false | true | false | true |
| A | false | false | false | false | true | false | true |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Exception To RebateExceptionToRebate | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|
| B | false | true | false | false | false | false |
| A | false | true | false | false | false | false |
Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| B | false |
| A | false |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII (9 entries)
| Name Of Interested PersonNameOfInterestedPerson | Relationship With OrganizationRelationshipWithOrganization | Amount Of GrantAmountOfGrant | Type Of AssistanceTypeOfAssistance | Purpose Of AssistancePurposeOfAssistance |
|---|---|---|---|---|
| Mike Hammack | Relative of officer | 17623 | Tuition | Tuition assist |
| Shane Davidson | Relative of Officer | 11503 | Tuition | Tuition assist |
| Richard Darden | Trustee | 1000 | Church match | Tuition assist |
| Richard Darden | Trustee | 2530 | Merit based | Tuition assist |
| Mike Hammack | Relative of officer | 2993 | Teacher Voucher | Expense assist |
| Mike Hammack | Relative of Officer | 7000 | Merit based scholarship | Tuition assist |
| Shane Davidson | Relative of Officer | 8125 | Merit based scholarship | Tuition assist |
| Melinda Stricklin | Relative of Trustee | 9000 | Merit based scholarship | Tuition assist |
| Rick Strange | Relative of Trustee | 500 | Church match scholarship | Tuition assist |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 37500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Cost basis | MethodOfDeterminingRevenues |
Securities Miscellaneous SecuritiesMiscellaneous
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 5 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 296955 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | Piano | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 5500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Cost basis | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part I, Line 32, Hire and Use of Third Parties | Identifier |
| Explanation | Baptist Foundation of Texas markets and sells certain noncash contributions, including real estate property outside of Abilene and marketable securities. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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. | |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Change in value of split-interest agrmts = $1899849 | Form 990, Part XI, Line 9 |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. | Form 990, Part VI, Line 19 |
| 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 15b |
| 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 15a |
| 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 12c |
| 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 11b |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| Hardin-Simmons Music Foundation | ||||||||||
| HSU Box 16100 | Abilene | TX | 79698 | 752356410 | Support HSU Music | TX | 501 (c) 3 | 11 Type I | N/A | false |
| Hardin-Simmons Academic Foundation | ||||||||||
| HSU Box 16100 | Abilene | TX | 79698 | 756044322 | Support HSU | TX | 501 (C) 3 | 11 TYPE I | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |