2015-04-13T17:33:24-07:00 2014-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2013-06-01 741161940 University of Mary Hardin-Baylor UNIV 2542954169 900 College Street Box 8003 Belton TX 76513 Jennifer Ramm CFO 2015-04-13 true Robert Womack CPA P00541020 3256724000 2013 2016-02-25 16:41:14Z 116798547 false false X www.umhb.edu X 1845 TX The University of Mary Hardin-Baylor prepares students for leadership, service, and faith-informed discernment in a global society. Academic excellence, personal attention, broad-based scholarship and a commitment to a Baptist vision for education distinguish our Christ-centered learning community. 37 37 1615 100 9615 5924 13086813 10550697 80393622 88994356 4530849 12040849 9615 98011284 111595517 17780263 19461607 0 35701180 36795123 20899 0 2478159 26263380 32548984 79765722 88805714 18245562 22789803 265857405 299184866 85806465 91319724 180050940 207865142 The University of Mary Hardin-Baylor prepares students for leadership, service, and faith-informed discernment in a global society. Academic excellence, personal attention, broad-based scholarship and a commitment to a Baptist vision for education distinguish our Christ-centered learning community. false false 79139208 19461607 88994356 Higher education institution serving approximately 3,500 undergraduate and graduate students at an amount less than the aggregate cost of these services. This is the primary purpose for which the institution was formed. Additionally, the institution provides the necessary auxiliary services (housing, meal plans, etc.) to support the needs of students. 79139208 true true false false false false false false false true true true false false true true true false true false false false false false false false false false true true true false false false false false false true false false false false false false false false true false false false false true 162 0 true 1615 true true true OC false false false false false 0 false false false false false false false false false false X 37 37 false false false false false true false true true false false false true true true true true true true false X Jennifer Ramm 2542955527 900 College St UMHB Box 8003 Belton TX 76513 Mr Vincent Arriaga Trustee 1.00 0.00 X 0 0 0 Mr Steve Barksdale Trustee 1.00 0.00 X 0 0 0 Mr Ted Bartley Trustee 1.00 0.00 X 0 0 0 Dr Travis Burleson Trustee 1.00 0.00 X 0 0 0 J Vince Banks Trustee 1.00 0.00 X 0 0 0 Rev Andy Davis Trustee 1.00 0.00 X 0 0 0 Mr Rod Deyoe Trustee 1.00 0.00 X 0 0 0 Dr Perry Fulcher Trustee 1.00 0.00 X 0 0 0 Mr Robert Galligan Trustee 1.00 0.00 X 0 0 0 Anne W Halbert Trustee 1.00 0.00 X 0 0 0 Mrs Leska Hendricks Trustee 1.00 0.00 X 0 0 0 Rev Jimmy Hinton Trustee 1.00 0.00 X 0 0 0 Mr Glenn Hodge Trustee 1.00 0.00 X 0 0 0 Mr Carl Hudson Trustee 1.00 0.00 X 0 0 0 Mr Eduardo Lara Trustee 1.00 0.00 X 0 0 0 Mr Ryan Lindsey Trustee 1.00 0.00 X 0 0 0 Mrs Pam Manly Trustee 1.00 0.00 X 0 0 0 Mrs Jennifer Manning Trustee 1.00 0.00 X 0 0 0 Mrs Sue Mayborn Trustee 1.00 0.00 X 0 0 0 Mr Drayton McLane III Trustee 1.00 0.00 X 0 0 0 Janie Marie Minten Trustee 1.00 0.00 X 0 0 0 Mrs JoAn Musick-Dillard Trustee 1.00 0.00 X 0 0 0 Mr James O'Barr Trustee 1.00 0.00 X 0 0 0 Mr Jack A Phelps Trustee 1.00 0.00 X 0 0 0 Mrs Jane Potter Trustee 1.00 0.00 X 0 0 0 Dr Delia Quintanilla Trustee 1.00 0.00 X 0 0 0 Mr Don Ringler Trustee 1.00 0.00 X 0 0 0 Cindy Roberts Trustee 1.00 0.00 X 0 0 0 Mr Ernie Roberts Trustee 1.00 0.00 X 0 0 0 Willie Robertson Trustee 1.00 0.00 X 0 0 0 Nelda Sanders Trustee 1.00 0.00 X 0 0 0 Mrs Jan Thomas Trustee 1.00 0.00 X 0 0 0 Rev Hallie Tolbert Jr Trustee 1.00 0.00 X 0 0 0 Dr Stephen C Walker Trustee 1.00 0.00 X 0 0 0 Mr Gordon Wiggers Trustee 1.00 0.00 X 0 0 0 Mr Dean Winkler Trustee 1.00 0.00 X 0 0 0 Rose T Wong Trustee 1.00 0.00 X 0 0 0 Randal G O'Rear President 40.00 0.00 X 394933 0 106465 Steve Theodore COO 40.00 0.00 X 241265 0 66168 Steven L Oldham Provost 40.00 0.00 X 227933 0 20969 Edward E Martin Sr VP Planning 40.00 0.00 X 224896 0 34052 Jennifer L Ramm VP Business/Fin 40.00 0.00 X 193218 0 28802 Brent E Davison VP for Development 40.00 0.00 X 181147 0 36660 Cliffa A Foster Dept. Chair-EXSS 40.00 0.00 X 142612 0 20661 Randell R Mann VP Athletics 40.00 0.00 X 144037 0 19989 Sharon S Souter Dean-Nursing 40.00 0.00 X 152861 0 28742 Tamra R Cooper Assoc. Provost 40.00 0.00 X 139461 0 53876 Marlene M Zipperlen Dean-Education 40.00 0.00 X 145361 0 26790 2187724 443174 36 false true false Turner Construction Company 2001 N Lamar Ste 100 Dallas TX 75202 Construction 31889854 Bartlett Cocke General Contractors 8706 Lockway San Antonion TX 78217 Construction 2688733 Sodexo Services of Texas LLP PO Box 352 Buffalo NY 14240 Food Service 2143598 RT Schneider Construction Company Ltd PO Box 876 Belton TX 76513 Construction 1124568 SSC Service Solutions 1845 Midpark Road Ste 201 Knoxville TN 37921 Housekeeping 950029 33 275000 367752 9907945 10550697 Tuition & Fees 75223894 75223894 Auxiliary Enterprises 10633070 10633070 Student Related Charges 3137392 3137392 88994356 5145946 5145946 0 0 0 12097933 5203030 6894903 6894903 6894903 0 0 0 Sponsorships 9615 9615 9615 111595517 88994356 9615 12040849 0 19461607 19461607 0 0 1695541 696279 595321 403941 0 26399199 23807500 1633469 958230 1636848 1394457 175558 66833 4991381 4198057 569639 223685 2072154 1765302 222246 84606 0 259125 147992 111133 46000 46000 0 0 0 3512883 3512883 285256 152374 54335 78547 2465962 1875347 333933 256682 0 0 2680996 2634835 34657 11504 1885372 1698383 87417 99572 0 148430 118974 20192 9264 2457288 2457288 0 7294255 7294255 542455 542455 Other 6002057 3202524 2704149 95384 Services 3577362 2787153 600298 189911 Bookstore Purchases 1391543 1391543 0 88805714 79139208 7188347 2478159 505299 5638088 14974811 12038524 8752205 7826063 1758286 2651387 0 0 1219359 1130946 490482 471196 312305 199167 224401898 59536083 138871587 164865815 0 98693337 104114015 0 0 279734 249665 265857405 299184866 13581798 8735820 2359697 2648637 56527142 65742175 27188 13310640 14193092 85806465 91319724 X 102450205 121764081 36842667 40237407 40758068 45863654 180050940 207865142 265857405 299184866 X 22789803 6406981 -1382582 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68195166 4483215 8185525 -2046896 78817010 59550762 1242547 9401666 -1999809 68195166 63096461 1119737 -2583398 -2082038 59550762 54043017 895513 9935476 -1778245 63096461 50353670 1165373 4348946 -1824272 54043717 0.12000 0.55000 0.33000 false false false 6380326 6380326 148990686 33861113 115129573 28373732 19512254 8861478 40657154 6162716 34494438 164865815 104114015 Accrued Post-Retirement Benefits 11348327 Annuities Payable 1660050 Student Loans Refundable 1184715 14193092 X 98545811 6406981 -19456687 -13049706 111595517 111595517 70731609 11349 1376153 1387502 69344107 19461607 19461607 88805714 Part X : FIN48 Footnote University of Mary Hardin-Baylor is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. University of Mary Hardin-Baylor has been classified as an organization that is not a private foundation under the Tax Reform Act of 1969 and contributions to it qualify for deduction as charitable contributions; accordingly, no provision for taxes has been made in the financial statements. The University is liable for any federal income taxes resulting from certain unrelated business income. For fiscal years 2014 and 2013, there was no liability for any federal income tax resulting from unrelated business income.The University recognizes interest accrued on and penalties related to unrecognized tax benefits in tax expense. During the years ended May 31, 2014 and 2013, the University recognized no interest and penalties. Part XII, Line 2d: Other expenses and losses per audited F/S Post-retirement Benefit Changes $1033990 Present Value Adjustments to Annuities $342163 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Reclass of Scholarships/Discounts $19461607 true true true true true true true false false false false false false false false true false true Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency UMHB receives scholarship grants from federal agencies and the state of Texas to assist students with their costs of education. UMHB participates in the direct loan program which provides students federal subsidized loans to assist with their educational costs. Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized UMHB publishes its nondiscrimination policy on website, catalog, student handbook, and on application for admission. During registration period, UMHB publishes in local newspapers. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race true 0 0 Scholarships, Various Students 3177 19461607 Grantmaker's Description of How Grants are Used For all scholarship funds, Financial Aid has established specific criteria for eligibility and selection. The eligibility requirements are documented and monitored for compliance. Scholarships are credited to student tuition bills. X X X X true true X X X X X false false false false false false false true false false Cliffa A Foster Dept. Chair-EXSS 139595 1997 1020 13339 7322 163273 Randell R Mann VP Athletics 127737 16300 12667 7322 164026 Sharon S Souter Dean-Nursing 146483 6378 15280 13462 181603 Tamra R Cooper Assoc. Provost 127461 11400 600 13244 40632 193337 Marlene M Zipperlen Dean-Education 144135 1151 75 14628 12162 172151 Randal G O'Rear President 333475 61458 25500 80965 501398 Steve Theodore COO 217507 23758 22127 44041 307433 Steven L Oldham Provost 205833 22100 20583 386 248902 Edward E Martin Sr VP Planning 202896 22000 19806 14246 258948 Jennifer L Ramm VP Business/Fin 173999 19219 17356 11446 222020 Brent E Davison VP for Development 163020 9727 8400 3193 33467 217807 Part I, Line 1a: Relevant information in regards to selections on 1a. The President is contractually required to live in on-campus housing. The value of employer-provided home is included in Schedule J, Part II Column D - Nontaxable Benefits. Part I, Line 7: Non-Fixed payments not listed above From time to time, the University provides discretionary flexible compensation to administrators, faculty and staff. Any discretionary compensation is evaluated and approved by independent parties. A Wallis Higher Education Facilities Corporation 760599530 2005-01-18 6000000 Construct campus facility false false false B Roman Forest Higher Educaiton Facilities Corp 200431603 2002-12-31 10000000 Construct campus facility false false false C Crawford Higher Edu Corp 721536594 2009-07-15 5000000 Construct campus facility false false false D Crawford Higher Edu Corp 721536594 2010-02-25 6000000 Construct campus facility false false false A 3118350 6000000 6000000 2006 false false true true B 4282160 10000000 10000000 2003 false false true true C 822000 5000000 61728 4938272 2012 false false true true D 2086800 6000000 52000 5948000 2010 false false true true A false false false false true false false B false false false false true false false C false false false false true false false D false false false false true false false A false true true Bank of America 15.0000 true false false false false B false true true Bank of America 20.0000 true false false false false C false true true Frost Capital 10.0000 true false false false false D false true true Frost Capital 10.0000 true false false false false A true B true C true D true A Crawford Higher Edu Corp 721536594 2010-12-15 10000000 Construct campus facilities false false false B Milford Higher Ed Corp 752383037 2011-12-06 10000000 Construct campus facilities false false false C Milford Higher Ed Corp 752383037 2012-05-22 10000000 Construct campus facilities false false false D Milford Higher Ed Corp 752383037 2013-05-21 10000000 Construct campus facilities false false false A 1497552 10000000 49000 9951000 2011 false false true true B 734332 10000000 65530 9934470 2012 false false true true C 704186 10000000 51500 9948500 2012 false false true true D 574765 10000000 45500 9954500 2013 false false true true A false false false false true false false B false false false false true false false C false false false false true false false D false false false false true false false A false true true Frost Capital 15.0000 true false false false false B false true true Frost Capital 20.0000 true false false false false C false true true Frost Capital 20.0000 true false false false false D false true true Frost Capital 20.0000 true false false false false A true B true C true D true Officer/Trustee Rel. 10024 Merit Schol. Edu. Grant Officer/Trustee Rel. 113220 Dis. Tuition Edu. Assistance Schedule L, Part V Supplemental Information Merit scholarship awarded to 3 officer/trustee relatives in the normal course of scholarship guidelines.Discounted tuition awarded to 6 officer/trustee relatives according to tuition remission benefits offered to all full time faculty and staff. Form 990, Part VI, Line 11b: Form 990 Review Process Prior to filing, Form 990 is provided to the Executive Committee and Audit Sub-Committee of the Board of Trustees. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 12 b, 12c) Written conflict of interest disclosure statements are required for all trustees, university officers, and key employees. All disclosure statements are reviewed by Board chair and administration. All potential conflicts of interest are raised by officers, trustees, and key employees in accordance with conflict of interest policy. Depending on the potential conflict, restrictions are enforced to eliminate or mitigate the conflict of interest. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The compensation of the President is reviewed, approved, and documented by the Executive Committee of the Board of Trustees annually. The Executive Committee utilizes comparability data in its review. The compensation of other officers and key employees is determined by the President. Compensation data of all officers and key employees is benchmarked on a periodic basis. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents, policies, and financial statements of University of Mary Hardin-Baylor are made available upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Gain on disposal of assets = $4920 Other Changes In Net Assets Or Fund Balances - Other Decreases Post-retirement Benefit Changes = -$1033990 Other Changes In Net Assets Or Fund Balances - Other Decreases Loan cancellation & loss provisions = -$11349 Other Changes In Net Assets Or Fund Balances - Other Decreases Present Value Adjustments to Annuities = -$342163 UMHB Foundation 900 College Street Box 8003 Belton TX 76513 742052543 Benefit UMHB TX 501(c)(3) Private Foundation University of Mary Hardin-Baylor false false false true false false false false false false false false false false false false false false false false UMHB Foundation c 275000 Cash Gift