HARDIN-SIMMONS UNIVERSITY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- HARDIN-SIMMONS UNIVERSITY (EIN 75-0808791)
- Tax period
- 2017-06-01 to 2018-05-31
- Filed
- 2019-04-13
- IRS object ID
- 201901039349300705
- Schema version
- 2017v2.3
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-04-13T07:45:54-05:00 | ReturnTs |
| Tax Period End | 2018-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 PINE ST STE 600 | AddressLine1Txt |
| City | ABILENE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 796015190 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750808791 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARDIN-SIMMONS UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HARD | BusinessNameControlTxt |
| Phone | 3256701000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 16020 | AddressLine1Txt |
| City | ABILENE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79698 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JODIE MCGAUGHEY | PersonNm |
| Person Title | VP/FINANCE DIRECTOR | PersonTitleTxt |
| Phone | 3256701000 | PhoneNum |
| Signature | 2019-04-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHELLE BEATY CPA | PreparerPersonNm |
| PTIN | P01404339 | PTIN |
| Phone | 3256724000 | PhoneNum |
| Preparation | 2019-04-11 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 76.235.81.209 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-04-11 | IPDt |
| IP Tm | 12:21:25 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | F5F113EB44BFBD491DC2790554DD81B0D5395ABE | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 4B7FEDDDB59CEC5B972D12EC8AB2EFC11308F9F0 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JODIE MCGAUGHEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 16020 | AddressLine1Txt |
| City | ABILENE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79698 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $75,440,710 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HSUTX.EDU | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 1891 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF HARDIN-SIMMONS UNIVERSITY IS TO BE A COMMUNITY DEDICATED TO PROVIDED EXCELLENCE IN EDUCATION ENLIGHTENED BY CHRISTIAN FAITH AND VALUES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 40 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 40 | VotingMembersIndependentCnt |
| Total Employee | 1347 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,085,060 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,076,362 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $47,142,897 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $53,178,061 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,128,239 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,078,610 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $66,356,196 | PYTotalRevenueAmt |
| CY Total Revenue | $72,333,033 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $18,717,660 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $21,404,475 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $25,450,317 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $29,088,276 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,172,395 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $17,696,378 | PYOtherExpensesAmt |
| CY Other Expenses | $19,871,770 | CYOtherExpensesAmt |
| PY Total Expenses | $61,864,355 | PYTotalExpensesAmt |
| CY Total Expenses | $70,364,521 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,491,841 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,968,512 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $222,781,283 | TotalAssetsBOYAmt |
| Total Assets EOY | $252,004,660 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $29,296,170 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,321,578 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $193,485,113 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $210,683,082 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF HARDIN-SIMMONS UNIVERSITY IS TO BE A COMMUNITY DEDICATED TO PROVIDING EXCELLENCE IN EDUCATION ENLIGHTENED BY CHRISTIAN FAITH AND VALUES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $61,771,677 | ExpenseAmt |
| Grant | $21,404,475 | GrantAmt |
| Revenue | $53,178,061 | RevenueAmt |
| Desc | UNIVERSITY ACADEMIC PROGRAM FOR UNDERGRADUATE AND GRADUATE STUDENTS, UNIVERSITY ADMINISTRATION, PUBLIC RELATIONS, ALUMNI AFFAIRS, STUDENT AID, ATHLETICS, AND HOUSING AND CAFETERIA. | Desc |
| Total Program Service Expenses | $61,771,677 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 174 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1347 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 40 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 40 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JODIE MCGAUGHEY | PersonNm |
| Phone | 3256701499 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | HARDIN-SIMMONS UNIVERSITY | AddressLine1Txt |
| City | ABILENE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79698 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (50 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MR BRYAN ADAMS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR KEVIN BEAM | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| COL GLENN BRATCHER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR CHAD BRAUN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS MARTHA BROOKS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR BRAD BUTLER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS LINDA CARTER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR RICHARD DARDEN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR JEREMY EDMISTON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR BILL GIBSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS LOUISE JONES | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS JOY JORDAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JIMMIE KEELING | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR KYLER KEETER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS ANN LINDSEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS PEGGY MANNING | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS LAURA MOORE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR DAVID MORGAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR KAREN MUNOZ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR GEORGE NEWMAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR MARCUS NORRIS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR FILEMON ORTIZ JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS ANNETTE C PATTTERSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR DRUE POUNDS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JUD POWELL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR RONNIE PRICE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS JAMIE SANDERS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR JOHN SIEREN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR GUINN SMITH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR RICK STRANGE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS MELINDA STRICKLIN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS JILL TEAGUE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MRS ROXI VANSTORY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR MICHAEL WATERS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MR PHIL WILSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOY MERGELE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAN MUNTON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY PHILLIPS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANGIE WILEY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DARIN WOOD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES HASSELL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC BRUNTMYER | |||||||
| PRESIDENT | 40.00 | $240,135 | $0 | $74,454 | Yes (X) | ||
| DAVID ROZEBOOM | |||||||
| VP FOR STUDENTLIFE | 40.00 | $104,760 | $0 | $44,855 | Yes (X) | ||
| VICKI HOUSE | |||||||
| VP FOR ENROLL | 40.00 | $87,739 | $0 | $53,231 | Yes (X) | ||
| JODIE MCGAUGHEY | |||||||
| VP FOR FINANCE | 40.00 | $162,596 | $0 | $24,512 | Yes (X) | ||
| THOMAS BRISCO | |||||||
| PROVOST & CAO | 40.00 | $133,949 | $0 | $37,869 | Yes (X) | ||
| MIKE HAMMACK | |||||||
| VP FOR INST ADV | 40.00 | $104,752 | $0 | $45,470 | Yes (X) | ||
| CHRIS MCNAIR | |||||||
| DEAN HOLLAND SCHOOL | 40.00 | $133,212 | $0 | $48,219 | Yes (X) | ||
| JENNIFER EAMES | |||||||
| ASSOC. PROF PA | 40.00 | $125,745 | $0 | $41,260 | Yes (X) | ||
| MR ROBERT MCINTYRE | |||||||
| PROFESSOR BUSINESS ADMIN | 40.00 | $113,401 | $0 | $31,033 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,206,289 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $400,903 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| IMPERIAL CONSTRUCTION | |||||
| 400 W INTERSTATE 20 STE 200 | WEATHERFORD | TX | 76086 | CONSTRUCTION | $6,664,948 |
| THE CROWE GROUP INC | |||||
| PO BOX 3422 | ABILENE | TX | 79604 | CONSTRUCTION | $5,350,882 |
| ARAMARK SERVICES INC | |||||
| 5601 WEST 19TH ST | LUBBOCK | TX | 79407 | FOOD SERVICES | $2,051,426 |
| AMERICAN BUILDING | |||||
| PO BOX 2756 | ABILENE | TX | 79604 | CONSTRUCTION | $1,118,162 |
| BONTKE BROTHERS CONSTRUCTION | |||||
| 102 COLLEGE DR | ABILENE | TX | 79601 | CONSTRUCTION | $444,257 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $386,437 | GovernmentGrantsAmt |
| All Other Contributions | $8,689,925 | AllOtherContributionsAmt |
| Noncash Contributions | $15,886 | NoncashContributionsAmt |
| Total Contributions | $9,076,362 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $46,755,538 | $46,755,538 |
| AUXILIARY ENTERPRISES | 611710 | $5,962,099 | $5,962,099 |
| OTHER REVENUE | 611710 | $460,424 | $460,424 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $53,178,061 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,078,610 | TotalRevenueColumnAmt |
| Exclusion | $10,078,610 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,107,677 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,107,677 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,333,033 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $53,178,061 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,078,610 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,404,475 | TotalAmt |
| Program Services | $21,404,475 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $800,174 | TotalAmt |
| Program Services | $209,423 | ProgramServicesAmt |
| Management And General | $482,607 | ManagementAndGeneralAmt |
| Fundraising | $108,144 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,645,873 | TotalAmt |
| Program Services | $18,103,493 | ProgramServicesAmt |
| Management And General | $2,095,203 | ManagementAndGeneralAmt |
| Fundraising | $447,177 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,231,835 | TotalAmt |
| Program Services | $1,051,872 | ProgramServicesAmt |
| Management And General | $151,626 | ManagementAndGeneralAmt |
| Fundraising | $28,337 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,029,800 | TotalAmt |
| Program Services | $4,195,803 | ProgramServicesAmt |
| Management And General | $790,542 | ManagementAndGeneralAmt |
| Fundraising | $43,455 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,380,594 | TotalAmt |
| Program Services | $1,178,898 | ProgramServicesAmt |
| Management And General | $167,609 | ManagementAndGeneralAmt |
| Fundraising | $34,087 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,983 | TotalAmt |
| Management And General | $15,983 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,700 | TotalAmt |
| Management And General | $47,700 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,035,944 | TotalAmt |
| Program Services | $469,482 | ProgramServicesAmt |
| Management And General | $511,483 | ManagementAndGeneralAmt |
| Fundraising | $54,979 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,951,775 | TotalAmt |
| Program Services | $5,720,711 | ProgramServicesAmt |
| Management And General | $1,819,479 | ManagementAndGeneralAmt |
| Fundraising | $411,585 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $949,940 | TotalAmt |
| Program Services | $7,497 | ProgramServicesAmt |
| Management And General | $942,443 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,745,907 | TotalAmt |
| Program Services | $2,622,596 | ProgramServicesAmt |
| Management And General | $123,311 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,286,098 | TotalAmt |
| Program Services | $1,126,307 | ProgramServicesAmt |
| Management And General | $115,160 | ManagementAndGeneralAmt |
| Fundraising | $44,631 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $751,768 | TotalAmt |
| Program Services | $718,008 | ProgramServicesAmt |
| Management And General | $33,760 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,751,068 | TotalAmt |
| Program Services | $2,627,525 | ProgramServicesAmt |
| Management And General | $123,543 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FOOD SERVICE | $2,089,322 | $2,089,322 |
| ABM | $246,265 | $246,265 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,364,521 | TotalAmt |
| Program Services | $61,771,677 | ProgramServicesAmt |
| Management And General | $7,420,449 | ManagementAndGeneralAmt |
| Fundraising | $1,172,395 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,498,500 | BOYAmt |
| EOY | $6,154,822 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,085,930 | BOYAmt |
| EOY | $2,865,085 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $359,420 | BOYAmt |
| EOY | $309,547 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,225,534 | BOYAmt |
| EOY | $2,220,166 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,053 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $446,106 | BOYAmt |
| EOY | $827,432 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $121,662,510 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $63,619,050 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,403,765 | BOYAmt |
| EOY | $58,043,460 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,644,042 | BOYAmt |
| EOY | $160,001,719 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,094,933 | BOYAmt |
| EOY | $21,582,429 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,781,283 | BOYAmt |
| EOY | $252,004,660 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,596,521 | BOYAmt |
| EOY | $4,451,704 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,695,268 | BOYAmt |
| EOY | $8,437,422 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,322,671 | BOYAmt |
| EOY | $17,230,790 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,300,000 | BOYAmt |
| EOY | $3,500,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,381,710 | BOYAmt |
| EOY | $7,701,662 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,296,170 | BOYAmt |
| EOY | $41,321,578 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,825,097 | BOYAmt |
| EOY | $42,478,709 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,523,888 | BOYAmt |
| EOY | $56,015,192 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,136,128 | BOYAmt |
| EOY | $112,189,181 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,485,113 | BOYAmt |
| EOY | $210,683,082 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,781,283 | BOYAmt |
| EOY | $252,004,660 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,968,512 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $14,097,813 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,131,644 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $1,247,852 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $140,858,304 | BeginningYearBalanceAmt |
| Contributions | $2,700,360 | ContributionsAmt |
| Investment Earnings Or Losses | $24,144,881 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $13,078,610 | GrantsOrScholarshipsAmt |
| End Year Balance | $154,624,935 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $125,240,285 | BeginningYearBalanceAmt |
| Contributions | $4,341,125 | ContributionsAmt |
| Investment Earnings Or Losses | $20,886,531 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $9,609,637 | GrantsOrScholarshipsAmt |
| End Year Balance | $140,858,304 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $146,169,005 | BeginningYearBalanceAmt |
| Contributions | $3,087,114 | ContributionsAmt |
| Investment Earnings Or Losses | -$9,325,261 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $14,690,573 | GrantsOrScholarshipsAmt |
| End Year Balance | $125,240,285 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $139,972,184 | BeginningYearBalanceAmt |
| Contributions | $6,215,478 | ContributionsAmt |
| Investment Earnings Or Losses | $11,910,743 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $11,929,400 | GrantsOrScholarshipsAmt |
| End Year Balance | $146,169,005 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $121,057,640 | BeginningYearBalanceAmt |
| Contributions | $5,992,992 | ContributionsAmt |
| Investment Earnings Or Losses | $22,860,456 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $9,938,904 | GrantsOrScholarshipsAmt |
| End Year Balance | $139,972,184 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.07000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.68000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.25000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,726,333 | OtherCostOrOtherBasisAmt |
| Book Value | $6,726,333 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $86,350,242 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,115,182 | DepreciationAmt |
| Book Value | $47,235,060 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,585,935 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,503,868 | DepreciationAmt |
| Book Value | $4,082,067 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $58,043,460 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| NEW MEXICO BAPTIST FOUNDATION | $209,438 | F |
| HIGHGROUND INVESTMENTS | $147,354,924 | F |
| COMMUNITY FOUNDATION OF ABILENE | $664,353 | F |
| SPLIT INTEREST AGREEMENTS | $11,773,004 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $160,001,719 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| COLLECTIONS | $1,247,852 |
| CONSTRUCTION IN PROGRESS | $11,847,370 |
| STOCKS & BONDS | $2,268,321 |
| REAL ESTATE AND MINERAL INTEREST | $1,207,881 |
| TRUSTS HELD BY FINANCIAL INSTITUTIONS | $4,755,244 |
| GUIDESTONE FINANCIAL RESOURCES | $255,761 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $21,582,429 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS AND OTHER LIABILITIES | $7,127,583 |
| RESERVE FOR SPLIT INTEREST | $574,079 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,701,662 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | 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. |
| PART X, LINE 2: | HARDIN-SIMMONS UNIVERSITY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL SERVICE REVENUE CODE. HARDIN-SIMMONS UNIVERSITY HAS BEEN CLAFFIFIED 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 2018 AND 2017, 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, 2018 AND 2017, THE UNIVERSITY RECOGNIZED NO INTEREST AND PENALTIES. BASED ON MANGEMENT'S ANALYSIS, THE UNIVERSITY DID NOT HAVE ANY UNCERTAIN TAX POSITIONS AS OF MAY 31, 2018 AND 2017. THE UNIVERSITY FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THERE ARE CURRENTLY NO INCOME TAX EXAMINATIONS UNDERWAY FOR THIS JURISICTION. AS OF MAY 31, 2018, THE UNIVERSITY'S TAX YEARS 2012 TO 2018 REMAIN SUBJECT TO EXAMINATION. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE NONDISCRIMINATORY POLICY IS POSTED ON THE WEBSITE UNDER ADMISSIONS, IN THE CATALOG, STUDENT HANDBOOK AND EMPLOYEE HANDBOOK. |
| SCHEDULE E, PART I, LINE 6 | HARDIN-SIMMONS UNIVERSITY RECEIVES SCHOLARSHIP GRNTS FROM FEDERAL AGENCIES AND THE STATE OF TEXAS TO ASSIST STUDENT 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (8 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| FINANCIAL AID LOANS, GRANTS OR SCHOLARSHIPS | CENTRAL AMERICA AND THE CARIBBEAN | 3 | $15,094 | APPLY AGAINST STUDENT ACCOUNT CHARGES |
| FINANCIAL AID LOANS, GRANTS OR SCHOLARSHIPS | EAST ASIA AND THE PACIFIC | 25 | $315,831 | APPLY AGAINST STUDENT ACCOUNT CHARGES |
| FINANCIAL AID LOANS, GRANTS OR SCHOLARSHIPS | EUROPE (INCLUDING ICELAND & GREENLAND) | 3 | $42,014 | APPLY AGAINST STUDENT ACCOUNT CHARGES |
| FINANCIAL AID LOANS, GRANTS OR SCHOLARSHIPS | MIDDLE EAST AND NORTH AFRICA | 1 | $14,471 | APPLY AGAINST STUDENT ACCOUNT CHARGES |
| FINANCIAL AID LOANS, GRANTS OR SCHOLARSHIPS | NORTH AMERICA | 1 | $6,695 | APPLY AGAINST STUDENT ACCOUNT CHARGES |
| FINANCIAL AID LOANS, GRANTS OR SCHOLARSHIPS | SOUTH AMERICA | 3 | $48,754 | APPLY AGAINST STUDENT ACCOUNT CHARGES |
| FINANCIAL AID LOANS, GRANTS OR SCHOLARSHIPS | SOUTH ASIA | 8 | $98,480 | APPLY AGAINST STUDENT ACCOUNT CHARGES |
| FINANCIAL AID LOANS, GRANTS OR SCHOLARSHIPS | SUB-SAHARAN AFRICA | 15 | $187,885 | APPLY AGAINST STUDENT ACCOUNT CHARGES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 1863 | RecipientCnt |
| Cash Grant | $21,404,475 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV -ADDITIONAL SUPPLEMENTAL INFORMAION | FormAndLineReferenceDesc |
| Explanation | FOR ALL SCHOLARSHIP FUNDS, STUDENT FINANCIAL SERVICES HAS ESTABLISHED SPECIFIC CRITERIA IN REGARDS TO ELIGIBILITY AND SELECTION. THE ELIGIBILITY REQUIREMENTS OF THE STUDENTS AND 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ERIC BRUNTMYER | ||||||||||||||
| PRESIDENT | $240,135 | $0 | $0 | $0 | $0 | $0 | $16,700 | $0 | $57,754 | $0 | $314,589 | $0 | $0 | $0 |
| JODIE MCGAUGHEY | ||||||||||||||
| VP FOR FINANCE | $162,596 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $24,512 | $0 | $187,108 | $0 | $0 | $0 |
| THOMAS BRISCO | ||||||||||||||
| PROVOST & CAO | $133,949 | $0 | $0 | $0 | $0 | $0 | $780 | $0 | $37,089 | $0 | $171,818 | $0 | $0 | $0 |
| MIKE HAMMACK | ||||||||||||||
| VP FOR INST ADV | $104,752 | $0 | $0 | $0 | $0 | $0 | $1,366 | $0 | $44,104 | $0 | $150,222 | $0 | $0 | $0 |
| CHRIS MCNAIR | ||||||||||||||
| DEAN HOLLAND SCHOOL | $133,212 | $0 | $0 | $0 | $0 | $0 | $10,796 | $0 | $37,423 | $0 | $181,431 | $0 | $0 | $0 |
| JENNIFER EAMES | ||||||||||||||
| ASSOC. PROF PA | $125,745 | $0 | $0 | $0 | $0 | $0 | $8,190 | $0 | $33,070 | $0 | $167,005 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WALLIS ED FAC CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 760599530 | BondIssuerEIN |
| Bond Issued | 2016-12-21 | BondIssuedDt |
| Issue Price | $8,908,552 | IssuePriceAmt |
| Purpose | REFINANCE | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $8,908,552 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $154,498 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $8,754,054 | OtherSpentProceedsAmt |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (1) | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (2 entries)
| Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|
| $57,500 | MERIT SCHOLARSHIPS | EDUCATIONAL ASSISTANCE |
| $38,200 | DISCOUNTED TUITION | EDUCATIONAL ASSISTANCE |
Schedule M IRS990ScheduleM
Securities Miscellaneous SecuritiesMiscellaneousGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 12 | ContributionCnt |
| Noncash Contributions Rpt F990 | $273,647 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (7 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | BOOKS | 336 | $5,061 | FMV |
| Yes (X) | HAY BALES | 99 | $5,025 | FMV |
| Yes (X) | BIKES | 3 | $2,500 | FMV |
| Yes (X) | 4 ROUNDS OF GOLF | 2 | $1,600 | FMV |
| Yes (X) | COLT | 1 | $1,000 | FMV |
| Yes (X) | 800K-1M NEGATIVE | 1 | $1,000 | FMV |
| Yes (X) | STORAGE SPACE | 1 | $600 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | HIGHGROUND ADVISORS MARKETS AND SELLS CERTAIN NONCASH CONTRIBUTIONS, INCLUDING REAL ESTATE PROPERTY OUTSIDE OF ABILENE AND MARKETABLE SECURITIES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4 | THE COLLECTION CONSISTS OF RARE BOOKS, BIBLE COLLECTIONS, AND ARTIFACTS USED FOR EDUCATIONAL PURPOSES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEE PROPR TO SUBMISSION AND IS MADE AVAILABLE TO THE ENTIRE BOARD PRIOR TO SUBMISSION. |
| PART VI LINE 15A | 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, SECTION B, LINE 12C | THE EXECUTIVE OFFICER REQUIRES WRITTEN CONFIRMATION ANNUALLY TO MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | 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 PRESIDEN WHICH IS MAINTAINED IN THE PRESIDENT'S OFFICE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT -INTEREST AGREEMENTS 1,131,644. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| HARDIN-SIMMONS ACADEMIC FOUNDATION | |||||||||
| HSU BOX 16100 | ABILENE | TX | 79698 | 756044322 | SUPPORT HSU | TX | 501(C)(3) | 11 TYPE 1 | 0 |
| HARDIN-SIMMONS MUSIC FOUNDATION | |||||||||
| HSU BOX 16100 | ABILENE | TX | 79698 | 752356410 | SUPPORT HSU MUSIC | TX | 501(C)(3) | 11 TYPE 1 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |