2023-04-13T12:15:04-05:00 2022-05-31 363990892 Capin Crouse LLP 5605 N MacArthur Blvd Suite 210 Irving TX 75038 990 2021-06-01 750808791 Hardin-Simmons University HARD 3256701000 2200 Hickory St Campus Box 16005 Abilene TX 79698 Jodie McGaughey VP for Finance 3256701000 2023-04-13 1 Jodie McGaughey 999009999 Daren Daiga P01074795 5055022746 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Eric Bruntmyer 2200 Hickory St Campus Box 16005 Abilene TX 79698 118576452 0 X www.hsutx.edu X 1891 TX To be a community providing excellence in education enlightened by Christian faith and values. 34 34 1113 173 61149 0 11998524 17008726 64719453 61058623 14772616 16143062 0 -135761 91490593 94074650 29393172 29582681 0 0 23741030 24479410 0 95624 1352109 25234401 29604894 78368603 83762609 13121990 10312041 358972798 364651432 48334755 54916091 310638043 309735341 X The mission of Hardin-Simmons University is to be a community dedicated to providing excellence in education enlightened by Christian faith and values. 0 0 45814441 29582681 51806179 For more than 125 years, Hardin-Simmons University (HSU) has been providing excellence in education, enlightened by Christian faith and values. HSU's 200 acre campus provides a family-style community to more than 1,500 undergraduate students and over 500 graduate and doctoral students. Through its seven academic divisions, HSU offers more than 50 undergraduate majors and minors as well as 15 graduate degrees. 14884051 1442754 Student services supports to create a Campus life that creates opportunities for intellectual, social, cultural and spiritual development. This mission is met through services such as admissions, academic clubs, intramural sports, financial aid, counseling, tutoring, career services, advising, HSU's police department, fitness center, residence life, and sports which participate in the NCAA Division III. 8423022 7748541 Auxiliary services provide services to students to live on campus. These programs include residence halls, apartments, campus houses, dining services, book store and custodial services. 1415006 Hardin-Simmons University provides academic support for instruction which includes the library. This supports the mission of learning and research and is also a resource to the community. 1415006 70536520 1 1 0 0 0 0 0 1 0 1 1 1 0 1 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 1 0 0 1 2680 0 1 1113 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X Jodie McGaughey 3256701000 2200 Hickory St Campus Box 16005 Abilene TX 79698 Bryan Adams Trustee 1.00 X 0 0 0 Kevin Beam Trustee 1.00 X 0 0 0 Chad Braun Trustee 1.00 X 0 0 0 Brad Butler Trustee (Part Year) 1.00 X 0 0 0 Linda Carter Trustee 1.00 X 0 0 0 C Ross Chandler Trustee 1.00 X 0 0 0 Vishia Coleman Trustee 1.00 X 0 0 0 Craig Cury Trustee 1.00 X 0 0 0 Jason Darby Trustee 1.00 X 0 0 0 Chuck Davis Trustee 1.00 X 0 0 0 Jeremy Edmiston Trustee (Part Year) 1.00 X 0 0 0 Zelda Ellison Trustee 1.00 X 0 0 0 Mark Fowler Trustee 1.00 X 0 0 0 Mark Ganaway Trustee 1.00 X 0 0 0 Bill Gibson Trustee 1.00 X 0 0 0 Jimmy D Hunter Trustee 1.00 X 0 0 0 Jimmie Keeling Trustee 1.00 X 0 0 0 Peggy Manning Trustee (Part Year) 1.00 X 0 0 0 Amy McAdams Trustee (Part Year) 1.00 X 0 0 0 Laura Moore Trustee 1.00 X 0 0 0 Dan Munton Trustee 1.00 X 0 0 0 Patricia Neff Trustee 1.00 X 0 0 0 George Newman Trustee (Part Year) 1.00 X 0 0 0 Candy Noble Trustee 1.00 X 0 0 0 Filemon Ortiz Jr Trustee 1.00 X 0 0 0 Cynthia Pearson Trustee 1.00 X 0 0 0 Jerry Phillips Trustee 1.00 X 0 0 0 Drue Pounds Trustee (Part Year) 1.00 X 0 0 0 Louis Revor Trustee 1.00 X 0 0 0 Daisy Sanchez Trustee 1.00 X 0 0 0 Jamie Sanders Trustee (Part Year) 1.00 X 0 0 0 Joe Sharp Trustee 1.00 X 0 0 0 Dan Stahl Trustee 1.00 X 0 0 0 Rick Strange Trustee 1.00 X 0 0 0 Melinda Stricklin Trustee 1.00 X 0 0 0 Jill Teague Trustee 1.00 X 0 0 0 Roxi Vanstory Trustee 1.00 X 0 0 0 Mike Waters Trustee 1.00 X 0 0 0 Jon Wheeler Trustee 1.00 X 0 0 0 Angie Wiley Trustee 1.00 X 0 0 0 Tom Womble Trustee (Part Year) 1.00 X 0 0 0 Darin Wood Trustee 1.00 X 0 0 0 Eric Bruntmyer President 40.00 X 303743 0 101671 Christopher McNair Provost/Chief Academic Off 39.50 0.50 X 188931 0 58048 Jodie McGaughey VP for Finance 40.00 X 172867 0 17860 Vicki House VP for Enroll 40.00 X 131285 0 42268 Stacey Martin VP for Student Life 40.00 X 130831 0 37746 Mike Hammack VP for Inst. Adv. (Part Year) 40.00 X 119545 0 33492 Michael Monhollon Asst. Provost/Chief Data O 40.00 X 159768 0 37846 Donalyn Alexander Dean PHSSN/Professor of Nu 40.00 X 147818 0 17841 Jennifer Eames Assoc. Prof. PA 40.00 X 141465 0 15635 Jesse Burleson Head Football Coach 40.00 X 125975 0 29663 Janelle O'Connell Dean/College of Hlth Prof 40.00 X 135929 0 16738 Robert McIntyre Prof. of Business Admin. 40.00 X 125030 0 22659 1883187 0 431467 37 0 1 0 The Crowe Group Inc 417 S 11th St Abilene TX 79602 Construction 6854574 Aramark Services Inc 2200 Hickory St Abilene TX 79601 Food Services 2295425 American Building 1 Village Dr Abilene TX 79601 Janitorial Services 1512285 Trane US Inc 4200 Sylvania Fort Worth TX 76137 HVAC Services 1048719 BMA Architects Inc 1318 South Main St Ste 102 Duncanville TX 75137 Architect 754490 37 29000 563266 8239091 8177369 840836 17008726 Tuition and Fees 611310 51806179 51806179 Auxiliary Activities 611710 7717279 7717279 Other Program Revenue 611710 1442754 1442754 Summer Camps 611620 92411 31262 61149 61058623 13803096 13803096 25822367 852740 23482401 852740 2339966 0 2339966 2339966 30900 29000 166661 -135761 -135761 94074650 60997474 61149 16007301 29582681 29582681 1469294 568017 812320 88957 7403 7403 17931465 14156570 3306418 468477 364235 284446 67951 11838 3407685 2592106 707940 107639 1299328 979018 279406 40904 228236 228236 97293 97293 95624 95624 1080517 1080517 4166 3696 470 1035063 82488 814775 137800 6569934 5036538 1533369 27 1724736 168300 1216633 339803 8304065 8118532 185533 978572 828874 89128 60570 1019526 991475 28051 5018179 4586323 431856 1425361 430807 994554 Aramark Food Service 2119246 2119246 83762609 70536520 11873980 1352109 2947826 3097326 2903835 6588119 911776 931335 2747812 3821239 91788 458473 500668 189697742 80562453 95921368 109135289 177118144 159780570 39107008 42307240 1284702 1284702 35571854 37113156 358972798 364651432 6540258 5598230 9738034 9012004 11740049 13786072 20236414 26479785 80000 40000 48334755 54916091 X 123808814 129545544 186829229 180189797 310638043 309735341 358972798 364651432 X 10312041 -12756045 1541302 X 0 1 X 1 1 1 X 9084060 9076362 9029691 11998524 17008726 56197363 9084060 9076362 9029691 11998524 17008726 56197363 56197363 10128239 10078610 13194729 10600052 13803096 57804726 114002089 288685327 0.49300 0.45680 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1969655 X 0 214792367 3611808 -784785 5915103 10949761 200754526 165682521 4693526 58521573 14105253 214792367 171261406 49301441 -6928322 47952004 165682521 154624935 3867173 56742947 20527256 23446393 171261406 140858304 2700360 24144881 13078610 154624935 0.36581 0.63419 1 1 1 7411365 7411365 139308947 53320810 85988137 29467575 25864867 3602708 13509855 1376776 12133079 109135289 Real Estate 840926 F Mineral Interests 29125279 F Highground Investments 93574 F Enhanced Cash Fund 45609 F Group Investment Fund - Oil 2583 F Community Foundation of Abilene 729346 F Domestic Bonds 7801767 F Corporate Securities 3668156 F 42307240 Beneficial Interests in Trusts 10738037 Perpetual Trusts Held by Others 26375119 37113156 Part III, Line 1a: The collection consists of rare books, Bible collections and artifacts used for educational purposes. Part V, Line 4: The earnings from the endowments provide funding for scholarships, faculty development and provide additional operating resources for various campus departments and activities. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6 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. HSU also participates in several federal & state programs including Pell, SEOG, Federal work study, and Texas Equalization grant that provide students with financial assistance. HSU also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) as part of the CARES Act. HSU has received a grant from NASA as a part of the IASC asteroid search program. X X 1 Stelter Personal Philanthropy Co 10435 New York Ave Des Moines IA 50322 Digital Marketing 0 0 15736 -15736 Givingmd 3066 Rochelle Rd Rockwell TX 75032 Consulting 0 0 34888 -34888 Merchant McIntyre & Associates 1634 I Street NW Ste 200 Washington DC 20006 Consulting 0 0 45000 -45000 95624 -95624 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Simmons Dinner 59900 29000 30900 85595 55642 675 24749 59900 29000 30900 85595 55642 675 24749 166661 -135761 Schedule G, Part I, Line 2b, column (iv) The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. 1 Scholarships 1665 26888409 HEERF Grants 2322 2694272 Part I, Line 2: 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. HEERF Grants were awarded to eligible students in accordance with HEERF requirements and guidelines. The actual scholarships are credited to the student's tuition bills. X X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Eric Bruntmyer President 292881 0 2776 0 8086 0 8867 0 96294 0 408904 0 0 0 Christopher McNair Provost/Chief Academic Off 182444 0 2985 0 3502 0 5473 0 53392 0 247796 0 0 0 Michael Monhollon Asst. Provost/Chief Data O 156387 0 2985 0 396 0 4762 0 33770 0 198300 0 0 0 Jodie McGaughey VP for Finance 168932 0 2985 0 950 0 5190 0 13487 0 191544 0 0 0 Vicki House VP for Enroll 127887 0 2985 0 413 0 3900 0 39110 0 174295 0 0 0 Stacey Martin VP for Student Life 127702 0 2985 0 144 0 3906 0 34582 0 169319 0 0 0 Donalyn Alexander Dean PHSSN/Professor of Nu 144041 0 2985 0 792 0 4500 0 14121 0 166439 0 0 0 Jennifer Eames Assoc. Prof. PA 138420 0 2985 0 60 0 4272 0 12049 0 157786 0 0 0 Jesse Burleson Head Football Coach 122930 0 2985 0 60 0 3863 0 26486 0 156324 0 0 0 Janelle O'Connell Dean/College of Hlth Prof 131618 0 2985 0 1326 0 3774 0 13720 0 153423 0 0 0 Mike Hammack VP for Inst. Adv. (Part Year) 113229 0 2985 0 3331 0 3472 0 30371 0 153388 0 0 0 Part I, Line 1a Housing Allowance & Personal Services: As a condition of employment, and as a convenience to the University, the President is provided a home on University grounds. The University also provides grounds care and housekeeping for the home since the President hosts functions for the University at his home. The home is provided as a nontaxable benefit to the President. The University provides social club dues as taxable compensation to the Provost & Chief Academic Officer, Professor of Business Administration, and VP for Institutional Advancement. Part I, Line 7 All employees received a discretionary fixed bonus amount during 2021 that was determined and approved by the board of trustees. A Wallis Education Facilities Finance Corporation 760599530 2016-12-21 8908552 Refinance of 4/30/13 and 8/31/07 bonds 0 0 0 B Splendora Cultural Education Facilities Finance Corp 760664368 2020-03-05 6000000 Construction 0 0 0 A 1808443 8908552 60771 8847781 2018 1 0 1 1 B 30 6000000 61000 5939000 2022 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 0 1 1 Frost Bank 9.000000000000 1 0 0 0 1 B 0 1 0 0 1 1 Frost Bank 18.000000000000 1 0 0 0 1 A 1 B 1 92640 Merit Scholarships Educational Assistance X 403 X 17 817153 Market Value X 3 23280 Market Value 0 0 1 1 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Part I, Line 32b: HighGround Advisors markets and sells certain noncash contributions, including real estate property outside of Abilene. Form 990, Part VI, Section A, line 1a The board shall have an Executive Committee, consisting of the Chair, the Vice Chairs, and the Secretary. The President shall also be entitled to attend and participate meetings of the Executive Committee in a non-voting capacity and the Chair shall also serve as the Chair of the Executive Committee. The Executive Committee shall manage the business and corporate issues of the Corporation during the interim between meetings of the board of trustees. The Executive Committee shall have the full authority of the board to act on all business and corporate issues with the exception of those responsibilities outlined in the Bylaws which are specifically reserved for the board. Form 990, Part VI, Section A, line 7a Per the Bylaws of the organization the majority of the trustees on the board of trustees are appointed by the Baptist General Convention of Texas. Form 990, Part VI, Section A, line 8b The Executive Committee does not generally document all meetings, but does keep a documented record when a vote occurs. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the University's Controller, VP of Finance and Finance Committee. The reviewed Form 990 is provided to the entire board of trustees prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The organization requires all officers, board members and key employees to annually complete and sign a conflict of interest questionnaire. The officers of the board are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member, officer or key employee would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 Line 15a: The board of trustees and compensation committee evaluates and determine the compensation for 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 other Texas Baptist colleges and universities. The deliberation and decision are documented in the board minutes. Line 15b: The board of trustees designates the responsibility of evaluating the Vice Presidents and setting their salary to the President. This includes officers and key employees. The President reviews the survey of other Texas Baptist colleges and universities and other comparability data to determine compensation and raises. The process is documented in the employee file. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy and financial statements available upon request. Form 990, Part XI, line 9: Change in Value Perpetual Trusts 2,337,039. Change in Value Split Interest Agreements -795,737. Hardin-Simmons University Academic Foundation HSU Box 16100 Abilene TX 79698 756044322 Support HSU TX 501(c)(3) Line 12a, I Hardin-Simmons University 1 Hardin-Simmons University School of Music Foundation HSU Box 16000 Abilene TX 79698 752356410 Support HSU Music TX 501(c)(3) Line 12a, I Hardin-Simmons University 1 Baptist General Convention of Texas 7557 Rambler Rd Ste 1200 Dallas TX 75231 756044885 Convention of Churches TX 501(c)(3) Line 1 N/A 0 HighGround Advisors 1717 Main St Ste 1400 Dallas TX 752014622 750891441 Investment Management TX 501(c)(3) Line 7 Baptist General Convention of Texas 0 Irrevocable trusts (4) Trust TX Hardin-Simmons University 1 Charitable remainder unitrust (3) Trust TX Hardin-Simmons University 1 Charitable lead unitrust (1) Trust TX Hardin-Simmons University 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 Hardin-Simmons University Academic Foundation C Hardin-Simmons University Academic Foundation L Hardin-Simmons University Academic Foundation O Hardin-Simmons University School of Music Foundation L Hardin-Simmons University School of Music Foundation O