2024-05-13T13:11:36+00:00 2023-06-30 440160260 FORVIS LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2022-07-01 340714670 Hiram College HIRA 3305695128 PO Box 1808 Hiram OH 44234 LEONARD SIPPEL VP FOR BUSINESS & FINANCE/TREASURER 3305695128 2024-05-13 true LEONARD SIPPEL 999009999 Lauren Denton P01571860 2604604000 2022 2023-04-26 12:10:37Z LEONARD SIPPEL PO Box 1808 Hiram OH 44234 49474680 false X www.hiram.edu X 1850 OH THE MISSION OF HIRAM COLLEGE IS TO FOSTER INTELLECTUAL EXCELLENCE AND SOCIAL RESPONSIBILITY ENABLING OUR STUDENTS TO THRIVE IN THEIR CHOSEN CAREERS, FLOURISH IN LIFE AND FACE THE URGENT CHALLENGES OF OUR TIMES. 35 34 809 51 116748 0 14905870 6013989 27485334 24532311 1641746 4505798 720925 903052 44753875 35955150 11164625 9801711 0 0 16125067 15762168 0 0 1035134 22169388 19114766 49459080 44678645 -4705205 -8723495 127882088 119892978 43018250 41792565 84863838 78100413 THE MISSION OF HIRAM COLLEGE IS TO FOSTER INTELLECTUAL EXCELLENCE AND SOCIAL RESPONSIBILITY, ENABLING OUR STUDENTS TO THRIVE IN THEIR CHOSEN CAREERS, FLOURISH IN LIFE AND FACE THE URGENT CHALLENGES OF THE TIMES. false false 38200931 9801711 25395022 HIRAM COLLEGE CONTINUES TO PROVIDE UNDERGRADUATE AND GRADUATE HIGHER EDUCATION TO NEARLY 900 TRADITIONAL AGED STUDENTS AS WELL AS 250 ADULT AGED STUDENTS. THE RIGOR OF THE ACADEMIC PROGRAM AND THE SUPPORT SERVICES PROVIDED SERVE TO SUPPORT THE COLLEGE'S MISSION TO FOSTER INTELLECTUAL EXCELLENCE, SOCIAL RESPONSIBILITY AND CREATE THE BUILDING BLOCKS FOR SUCCESS IN THEIR CHOSEN CAREERS. 38200931 true true false false false true true false true true false false false true true false true true false false false false false true false false false true true true false false false false false false false false false false true true false false false true false false false true 1142 0 true 809 true true true false false false false true true false false false false false X 35 34 false false false false false false false true true false false false true true true true true true true false X LEONARD SIPPEL 3305695128 PO BOX 1808 HIRAM OH 44234 DAVID HANEY PRESIDENT 40.0 X X 361444 0 21485 ANTHONY PAYIAVLAS TRUSTEE 1.0 X 0 0 0 BETSY JULIANO TRUSTEE 1.0 X 0 0 0 BRUCE SHYLO TRUSTEE 1.0 X 0 0 0 CLAUDIA HIGHBAUGH TRUSTEE 1.0 X 0 0 0 DAVID CARR TRUSTEE 1.0 X 0 0 0 DAVID COLEMAN TRUSTEE 1.0 X 0 0 0 DICK THOMPSON TRUSTEE 1.0 X 0 0 0 DON BATISKY TRUSTEE 1.0 X 0 0 0 DON KAATZ TRUSTEE 1.0 X 0 0 0 DOUG GRIMM TRUSTEE 1.0 X 0 0 0 DOUG HARDMAN TRUSTEE 1.0 X 0 0 0 DOUGLAS GRUBER TRUSTEE 1.0 X 0 0 0 JAMES GRAHAM TRUSTEE 1.0 X 0 0 0 JANET DIX TRUSTEE 1.0 X 0 0 0 JIM MALZ TRUSTEE 1.0 X 0 0 0 JOAN ROGUSKI TRUSTEE 1.0 X 0 0 0 JOE FERNANDEZ TRUSTEE 1.0 X 0 0 0 JOHN VISSER TRUSTEE 1.0 X 0 0 0 KATHY COLEMAN TRUSTEE 1.0 X 0 0 0 KEN MOORE TRUSTEE 1.0 X 0 0 0 KEVIN MCMAHON TRUSTEE 1.0 X 0 0 0 KRISTIN VICTOROFF TRUSTEE 1.0 X 0 0 0 LARRY DEYOUNG TRUSTEE 1.0 1.0 X 0 0 0 LUCIA SWANSON TRUSTEE 1.0 X 0 0 0 NICOLE MONACHINO TRUSTEE 1.0 X 0 0 0 PAUL WHITACRE TRUSTEE 1.0 1.0 X 0 0 0 PAULA FROHRING TRUSTEE 1.0 X 0 0 0 PERRY STREIDEL TRUSTEE 1.0 X 0 0 0 RICK GIESEN TRUSTEE 1.0 X 0 0 0 ROBERT SHER TRUSTEE 1.0 X 0 0 0 ROBERT TURNER BOARD CHAIR 1.0 X 0 0 0 ROGER BALDWIN TRUSTEE 1.0 X 0 0 0 WENDY ALLEN TRUSTEE 1.0 X 0 0 0 WILLIAM BISSELL TRUSTEE 1.0 X 0 0 0 LEONARD SIPPEL VP FOR BUSINESS & FINANCE/TREASURER (BEGAN 5/23) 40.0 X 0 0 0 NANCY RUBIN CFO & VP FINANCE (LEFT 6/23) 40.0 X 172113 0 14889 ANDREA WELCH VP ADMISSIONS & FINANCIAL AID 40.0 X 159149 0 19291 BRADLEY GOODNER SCHOOL DIRECTOR 40.0 X 110701 0 20060 ELIZABETH OKUMA VP & DEAN OF STUDENTS 40.0 X 195733 0 18822 ROBERT BOHRER VP & DEAN OF COLLEGE 40.0 X 103334 0 10039 WALTER WILLIAMS VP DEVELOPMENT & ALUMNI RELATIONS 40.0 X 169235 0 30944 1271709 0 135530 7 false true false GCA SERVICES GROUP 1350 EUCLID AVE CLEVELAND OH 44115 JANITORIAL SERVICES 2516458 AVI FOODSYSTEMS INC 11450 GROOMS RD BLUE ASH OH 45242 FOOD SERVICE 2055088 ABM BUILDING SOLUTIONS LLC PO BOX 74008829 CHICAGO IL 17031 MAINTENANCE 771284 APOGEE TELECOM INC 1905A KRAMER LN AUSTIN TX 75758 TECHNOLOGY SERVICES 475858 ELLUCIAN COMPANY LP 4 COUNTY VIEW RD MALVERN PA 19355 IT SERVICES 264507 25 19030 1609468 4385491 6013989 TUITION 900099 18050651 18050651 DINING SERVICES 451211 269866 156799 113067 DORMITORIES 721310 3556352 3556352 SEMESTER BOARD 611710 2510873 2510873 BOOKSTORE 900099 144569 144569 0 0 0 0 24532311 1997328 1997328 41914 41914 0 41914 41914 16019390 13510920 2508470 0 2508470 2508470 3356 19030 8610 -5254 -5254 ATHLETICS 900099 13678 13678 OTHER REVENUE 900099 852714 849033 3681 900099 0 0 0 0 866392 35955150 25281955 116748 4542458 X 0 0 9801711 9801711 0 0 0 0 1218599 1126361 27074 65164 0 0 0 0 11300012 9318334 1442577 539101 202536 176622 17306 8608 2190529 1910256 187170 93103 850492 741674 72670 36148 241238 0 241238 0 78889 0 78889 0 84450 0 84450 0 0 0 0 0 0 0 50409 0 50409 0 8040783 5847798 2146994 45991 83711 71154 8371 4186 678668 545059 85278 48331 342024 180189 149266 12569 0 0 0 0 1669063 1649358 17930 1775 1058919 987156 24488 47275 0 0 0 0 337012 286460 33701 16851 1826751 1453087 373664 0 0 0 0 0 3018259 2849218 169041 0 0 0 0 0 Athletics 167923 167923 Hospitality 86903 73868 8690 4345 Memberships, Dues, Subscriptions 176588 150100 17659 8829 Maintenance 537072 456511 53707 26854 636104 408092 152008 76004 44678645 38200931 5442580 1035134 0 0 0 0 4131 3945407 10825298 956239 141532 7109814 2877219 0 0 201638 175273 118019 119585 592448 580385 117828429 61112456 59787697 56715973 53762796 46213932 0 0 1408030 2239650 127882088 119892978 4090656 4185979 468995 491194 23254591 22577629 0 3770005 2527850 1486 11432517 12009913 43018250 41792565 20871545 10350702 63992293 67749711 84863838 78100413 127882088 119892978 X -8723495 359906 1600164 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 393.0 1 true 30.0 0 false 334640 X X X false 48334062 1470672 4147206 2041385 483837 0 51426718 60708025 2901993 -6562445 1563846 7149665 0 48334062 50829315 1129163 10732820 764014 1219259 0 60708025 51204605 1164712 522592 783322 1279272 0 50829315 53497353 1952879 1563980 757744 5051863 0 51204605 0.0088 0.9912 0.0 true false 3613940 3613940 103692534 53209327 50483207 10480955 7903129 2577826 41000 41000 56715973 SUBORDINATED DEBT 7978518 FEDERAL PERKINS LOANS 1611057 CUSTODIAL FUNDS 1067379 TRUSTS AND ANNUITIES PAYABLE 568407 OPERATING LEASE LIABILITIY 95849 FINANCING LEASE LIABILITY 688703 12009913 X 28080625 359906 1567280 1927186 26153439 9801711 9801711 35955150 35615946 739012 739012 34876934 9801711 9801711 44678645 Schedule D, Part II, Line 5 Conservation easements policy HIRAM COLLEGE PERIODICALLY MONITORS THE REQUIREMENTS OF THE EASEMENTS. THIS MONITORING IS PERFORMED BY PROFESSIONAL BIOLOGISTS. Schedule D, Part II, Line 9 Conservation easements financial reporting HIRAM COLLEGE DID NOT HAVE ANY FINANCIAL ACTIVITY DUE SOLELY TO THE EASEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections HIRAM COLLEGE RECEIVED WORKS OF ART WHICH ENHANCE THE COLLEGE'S ART PROGRAMS AS WELL AS BRINGING VISITORS TO CAMPUS. THE COLLECTION PROVIDES ADDITIONAL OPPORTUNITIES FOR STUDENTS AND STAFF TO INTERACT AND NETWORK WITH THE LARGER COMMUNITY. Schedule D, Part V, Line 4 Intended uses of endowment funds HIRAM COLLEGE'S ENDOWMENTS SUPPORT SCHOLARSHIPS, ACADEMIC PROGRAMS, FACULTY SALARIES, AND THE OPERATING EXPESNES OF THE COLLEGE Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 HIRAM PROPERTY MANAGEMENT REVENUE - 953029 REVALUATION OF UNITRUST - 91329 CHANGE IN VALUE OF BENEFICIAL INTEREST - 514312 FUNDRAISING EXPENSE - 8610 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT AID - 9801711 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 HIRAM PROPERTY MANAGEMENT EXPENSE - 730402 FUNDRAISING EXPENSE - 8610 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT AID - 9801711 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE COLLEGE RECEIVES TITLE IV FUNDS FOR THE BENEFIT OF ITS STUDENTS. Schedule E, Part I, Line 3 HIRAM COLLEGE IS COMMITTED TO EQUALITY OF OPPORTUNITY AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, GENDER, SEXUAL ORIENTATION, AGE, OR DISABILITY IN ITS EDUCATIONAL AND ADMISSION POLICIES, SCHOLARSHIPS AND LOAN PROGRAMS AND ATHLETIC OR OTHER SCHOOL-ADMINISTERED PROGRAMS. THE COLLEGE WILL NOT TOLERATE HARRASSMENT, PREJUDICE, ABUSE OR DISCRIMINATION BY ANY OF ITS STUDENTS, FACULTY AND/OR STAFF. DAY WITH HIRAM 22386 19030 3356 300 6132 2178 0 0 22386 19030 3356 300 6132 2178 8610 -5254 true FINANCIAL AID 690 9801711 X true true X X X true false false false false false false false false DAVID HANEY PRESIDENT 329944 0 22500 0 9000 0 0 0 21485 0 382929 0 0 0 NANCY RUBIN CFO & VP FINANCE (LEFT 6/23) 168270 0 0 0 3843 0 0 0 14889 0 187002 0 0 0 ELIZABETH OKUMA VP & DEAN OF STUDENTS 119215 0 4000 0 72518 0 0 0 18822 0 214555 0 0 0 WALTER WILLIAMS VP DEVELOPMENT & ALUMNI RELATIONS 169235 0 0 0 0 0 0 0 30944 0 200179 0 0 0 ANDREA WELCH VP ADMISSIONS & FINANCIAL AID 159149 0 0 0 0 0 0 0 19291 0 178440 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use HIRAM COLLEGE PROVIDES HOUSING FOR THE PRESIDENT FOR ENTERTAINING, MEETINGS, AND CONDUCTING BUSINESS ON BEHALF OF THE COLLEGE. THE PRESIDENT IS ALSO PROVIDED USE OF A COLLEGE VEHICLE. Schedule J, Part I, Line 4a Severance or change-of-control payment ELIZABETH OKUMA RECEIVED $72,518 IN SEVERANCE WHEN SHE SEPARATED EMPLOYMENT WITH THE COLLEGE. A OHIO HIGHER EDUCATION FACILITIES COMMISSION 346849674 2015-10-21 26610000 CONSTRUCTION, RENOVATION, SOFTWARE false true true A 4032371 0 26610000 0 0 0 702274 0 0 25907726 0 0 2015 true false true true A false true false false 0.0 0.0209 0.0209 false false true A true false false false false true A true Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: OHIO HIGHER EDUCATION FACILITIES COMMISSION N/A X 12 183273 Market value 0 false true false Schedule M, Part I THE AMOUNTS IN SCHEDULE M, PART I, COLUMN B REPRESENT THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 AND SUPPORTING SCHEDULES ARE REVIEWED BY THE CFO AND THE PRESIDENT AND A PUBLIC DISCLOSURE COPY OF THE FORM 990 AND SUPPORTING SCHEDULES ARE REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ANNUAL CONFLICT OF INTEREST STATEMENTS ARE REQUIRED BY THE BOARD OF TRUSTEES. THE COMPLETED FORMS ARE RETURNED AND MONITORED BY PERSONNEL IN THE PRESIDENT'S OFFICE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE CHAIR OF THE BOARD ALONG WITH THE VICE CHAIR AND OTHERS ANNUALLY REVIEW THE COMPENSATION AND PERFORMANCE OF THE PRESIDENT. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE CHAIR OF THE BOARD ALONG WITH THE VICE CHAIR AND OTHERS ANNUALLY REVIEW THE COMPENSATION AND PERFORMANCE OF THE PRESIDENT. Form 990, Part VI, Line 19 Required documents available to the public HIRAM COLLEGE MAKES AVAILABLE ALL LEGALLY REQUIRED DOCUMENTS UPON REQUEST. Form 990, Part IX, Line 11g Other Fees DINING SERVICES - Total Expense: 2216014, Program Service Expense: 1611634, Management and General Expenses: 591705, Fundraising Expenses: 12675; MAINTENANCE SERVICES - Total Expense: 943157, Program Service Expense: 685927, Management and General Expenses: 251835, Fundraising Expenses: 5395; IT SERVICES - Total Expense: 894335, Program Service Expense: 650421, Management and General Expenses: 238799, Fundraising Expenses: 5115; ADMISSION & RECRUITING SERVICES - Total Expense: 1280418, Program Service Expense: 931206, Management and General Expenses: 341888, Fundraising Expenses: 7324; GENERAL SERVICES - Total Expense: 2706859, Program Service Expense: 1968610, Management and General Expenses: 722767, Fundraising Expenses: 15482; Form 990, Part XI, Line 9 Other changes in net assets or fund balances NET INCOME FROM PROPERTY MANAGEMENT AFFILIATE - 222627; REVALUATION OF UNITRUST - 91329; CHANGE IN VALUE OF BENEFICIAL INTEREST - 514312; NET ASSETS ADJUSTMENT - 771896; FORM 990, PART VI, LINE 1B DAVID HANEY IS COMPENSATED BY HIRAM COLLEGE, THEREFORE HE IS CONSIDERED A NON-INDEPENDENT BOARD MEMBER. HIRAM COLLEGE PROPERTY MANAGEMENT PO BOX 1808 HIRAM OH 44234 341676973 FACULTY/STAFF HOUSING OH 501(c)(2) HIRAM COLLEGE true false false false false false false false false false false false false false true true false false false false