2014-03-19T11:59:20-07:00 2013-05-31 Davis Kinard & Co PC 400 Pine St Ste 600 Abilene TX 79601 990 2012-06-01 750808791 Hardin-Simmons University HARD 3256701000 Drawer B HSU Station Abilene TX 79698 Harold Preston 2014-03-19 true Robert Womack CPA P00541020 3256724000 2012 2015-11-30 17:44:51Z 69528663 false false X www.hsutx.edu X 1891 TX THE MISSION OF HARDIN-SIMMONS UNIVERSITY IS TO BE A COMMUNITY DEDICATED TO PROVIDING EXCELLENCE IN EDUCATION ENLIGHTENED BY CHRISTIAN FAITH AND VALUES. 36 36 1242 0 5289475 12344689 44626212 46121671 9026918 10510880 0 58942605 68977240 12671733 13612683 0 20789945 20265383 150000 1254130 21066330 22313580 54528008 56341646 4414597 12635594 170476049 194356941 26160817 25186211 144315232 169170730 THE MISSION OF HARDIN-SIMMONS UNIVERSITY IS TO BE A COMMUNITY DEDICATED TO PROVIDING EXCELLENCE IN EDUCATION ENLIGHTENED BY CHRISTIAN FAITH AND VALUES. false false 49040181 13612683 46121671 UNIVERSITY ACADEMIC PROGRAM FOR UNDERGRADUATE AND GRADUATE 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Sharp 1.00 0.00 X 0 0 0 Mr Josh Silva 1.00 0.00 X 0 0 0 Mr Will Lowry Wilkins 1.00 0.00 X 0 0 0 Dr Robert D Wiley 1.00 0.00 X 0 0 0 Hon Rick Strange 1.00 0.00 X 0 0 0 Dr Bubba Stahl 1.00 0.00 X 0 0 0 Mrs Lila Senter 1.00 0.00 X 0 0 0 Mrs Melinda Stricklin 1.00 0.00 X 0 0 0 Mr John Sieren 1.00 0.00 X 0 0 0 Mr Drue Pounds 1.00 0.00 X 0 0 0 Dr Jud Powell 1.00 0.00 X 0 0 0 Dr Glen Schmucker 1.00 0.00 X 0 0 0 Mr Jerry Sawyer 1.00 0.00 X 0 0 0 Mr Jerry Phillips 1.00 0.00 X 0 0 0 Mrs Peggy Manning 1.00 0.00 X 0 0 0 Mrs Tina Hunter 1.00 0.00 X 0 0 0 Mr Marcus Norris 1.00 0.00 X 0 0 0 Dr Kay Henard 1.00 0.00 X 0 0 0 Dr Brad Butler 1.00 0.00 X 0 0 0 Mr Roy Graham 1.00 0.00 X 0 0 0 Mrs Leigh King 1.00 0.00 X 0 0 0 Dr Jan Patterson 1.00 0.00 X 0 0 0 Mr Dale Haralson 1.00 0.00 X 0 0 0 Dr Brent Gentzel 1.00 0.00 X 0 0 0 Mrs Bonnie Baldridge 1.00 0.00 X 0 0 0 Mrs Louise Jones 1.00 0.00 X 0 0 0 Mr Keith Griffitts 1.00 0.00 X 0 0 0 Dr Randel Everett 1.00 0.00 X 0 0 0 Rev Richard Darden 1.00 0.00 X 0 0 0 Dr Lanny Hall 40.00 0.00 X 221645 0 91291 Michael Whitehorn 40.00 0.00 X 102807 0 29689 Shane Davidson 40.00 0.00 X 108600 0 47309 Harold Preston 40.00 0.00 X 125252 0 32777 Mike Hammack 40.00 0.00 X 98949 0 52829 CHRIS MCNAIR 40.00 0.00 X 121484 0 32063 Alan Stafford 40.00 0.00 X 108497 0 26181 JANNELLE O'CONNELL 40.00 0.00 X 92424 0 9439 Christopher Thibault 40.00 0.00 X 103935 0 21650 MICHAEL MONHOLLON 40.00 0.00 X 95342 0 30587 1178935 373815 7 false true false Gexa Energy 20 Greenway Plaza Ste 600 Houston TX 77046 Energy 1529865 Follett Higher Education Group 3146 Solutions Center Chicago IL 60677 Bookstore 775057 ARAMARK 5601 West 19th St Lubbock TX 79407 Food Service 1782947 Apogee Telecom Inc PO Box 678651 Dallas TX 75267 Information Tech. 345577 American Building Maintenance PO Box 951864 Dallas TX 75395 Janitorial Service 955383 21 313983 12030706 339955 12344689 TUITION AND FEES 611600 38504675 38504675 OTHER REVENUES 611710 948637 948637 AUXILIARY ENTERPRISES 611710 6668359 6668359 46121671 10510880 10510880 0 0 0 551423 551423 0 0 0 0 0 68977240 46121671 10510880 0 13612683 13612683 0 0 1068960 267488 580249 221223 0 17023935 14604995 2062420 356520 1064450 883371 147343 33736 0 1108038 919543 148790 39705 0 8301 8301 40000 40000 0 150000 150000 0 0 253168 70096 148147 34925 6767963 5888809 509264 369890 906973 906973 0 4061923 3880972 180951 971366 891969 31266 48131 0 207276 207276 967026 967026 0 2082651 1989873 92778 0 Janitorial Service 955382 912822 42560 Contractual Fees Education 1064525 1064525 Food Service 1380081 1380081 Other Benefits 2425362 2253966 171396 221583 211712 9871 56341646 49040181 6047335 1254130 295739 4392841 0 279961 704401 851126 763960 0 0 2187707 2143915 53095 50704 352810 422234 102610196 51841272 51301742 50768924 0 108712978 126974054 0 0 6440891 8135908 170476049 194356941 2781465 2694124 11881782 10853282 5778437 6120933 5719133 5517872 26160817 25186211 X 31395370 38989678 32288140 42642260 80631722 87538792 144315232 169170730 170476049 194356941 X 12635594 10320055 1899849 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1247852 X false 103262124 5235244 20858367 2210784 6087311 121057640 106335816 1618298 2848559 2307665 5232884 103262124 89317472 2326688 20964629 2214686 4058287 106335816 87089168 1309776 7415638 2069447 4427663 89317472 112156415 1726377 -20486138 2200277 4107209 87089168 0.07000 0.68000 0.25000 true false false 3997243 3997243 75289485 31066739 44222746 23323468 20774533 2548935 50768924 126974054 RESERVE FOR SPLIT INTEREST 1086559 DEPOSITS AND OTHER LIABILITIES 4431313 5517872 X Part X Part X : FIN48 Footnote Hardin-Simmons University is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Hardin-Simmons University has been classified as an organization that is not a private foundation under the Tax Reform Act of 1969 and contributions to it qualify for deduction as charitable contributions; accordingly, no provision for taxes has been made in the financial statements. The University is liable for any federal income taxes resulting from certain unrelated business income. For fiscal years 2013 and 2012, there was no liability for any federal income tax resulting from unrelated business income.The University recognizes interest accrued on and penalties related to unrecognized tax benefits in tax expense. During the years ended May 31, 2013 and 2012, the University recognized no interest and penalties.Based on managements analysis, the University did not have any uncertain tax positions as of May 31, 2013 or 2012. The University files income tax returns in the U.S. federal jurisdiction. There are currently no income tax examinations underway for this jurisdiction. As of May 31, 2013, the Universitys tax years 2007 to 2013 remain subject to examination. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. The earnings from the endowments provide funding for scholarships, faculty development and provide additional operating resources for various campus departments and activities. Part III, Line 4 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The collection consists of rare books, bible collections, and artifacts used for educational purposes. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The nondiscriminatory policy is posted on the website under admissions, in the catalog, student handbook and employee handbook. Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency Hardin-Simmons University receives scholarship grants from federal agencies and the state of Texas to assist students with their costs of education. HSU participates in the direct loan program which provides students federal subsidized loans to assist with their educational costs. East Asia and Pacific 0 0 Program services Higher education 16084 Europe 0 0 Program services Higher Education 299286 315370 315370 false false false false false false X true Lawson Assoc 18th Floor 75 R New York NY 10019 Fundraising false 150000 150000 TX Schedule G - Additional Information HSU engaged Lawson and Associates to determine amounts for an upcoming capital campaign. HSU is responsible for fundraising and works in conjunction with Lawson and Associates in determining appropriate fundraising activities for the capital campaign. true 0 0 SCHOLARSHIPS 1881 13612683 Additional Supplemental Information FOR ALL SCHOLARSHIP FUNDS, STUDENT FINANCIAL SERVICES HAS ESTABLISHED SPECIFIC CRITERIA IN REGARDS TO ELIGIBILITY AND SELECTION. THE ELIGIBILITY REQUIREMENTS OF THE STUDENTS ARE DOCUMENTED AND MONITORED FOR COMPLIANCE. THE ACTUAL SCHOLARSHIPS ARE CREDITED TO THE STUDENT'S TUITION BILLS. NO SCHOLARSHIPS OR GRANTS ARE AWARDED DIRECTLY TO THE RECIPIENTS. X true true X X X false false false false false false false false false false Shane Davidson 108600 6966 40343 155909 Mike Hammack 98949 6500 46329 151778 Harold Preston 125252 9641 23136 158029 Dr Lanny Hall 221645 16250 75041 312936 CHRIS MCNAIR 121484 9412 22651 153547 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. B Stamford High Ed Fac Corp 752780581 2013-04-30 7482000 Refinance false false A Bank of America 941687665 2007-08-31 4748000 Capital Projects false false B 7482000 57305 7424695 2013 true false true true A 4748000 45573 4702427 2010 false false true true B false false false false true false true A false false false false true false true B false true false false false false A false true false false false false B false A false Mike Hammack Relative of officer 17623 Tuition Tuition assist Shane Davidson Relative of Officer 11503 Tuition Tuition assist Richard Darden Trustee 1000 Church match Tuition assist Richard Darden Trustee 2530 Merit based Tuition assist Mike Hammack Relative of officer 2993 Teacher Voucher Expense assist Mike Hammack Relative of Officer 7000 Merit based scholarship Tuition assist Shane Davidson Relative of Officer 8125 Merit based scholarship Tuition assist Melinda Stricklin Relative of Trustee 9000 Merit based scholarship Tuition assist Rick Strange Relative of Trustee 500 Church match scholarship Tuition assist X 1 37500 Cost basis X 5 296955 Fair Market Value X Piano 1 5500 Cost basis false true true Part I, Line 32, Hire and Use of Third Parties Baptist Foundation of Texas markets and sells certain noncash contributions, including real estate property outside of Abilene and marketable securities. FORM 990 PART IV LINE 12/PART XI LINE 2B THE SCHOOL'S FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS WITH OTHER TAX EXEMPT ENTITIES. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases Change in value of split-interest agrmts = $1899849 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Board designates the responsibility to the President to evaluate the various vice presidents and to set their salary. The survey of other Texas Baptist Colleges and Universities is reviewed, as well as other salary information that the President obtains from various sources. Raises are typically a cost of living raise. There is written documentation of the evaluations of each vice president which is maintained in the President's office. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Trustees evaluate the President of the University. Salary comparison information is provided to the Trustees from sources such as the Council for Christian Colleges & Universities (CCCU), the Chronicle of Higher Education and a survey of the other Texas Baptist Colleges and Universities. The evaluation is performed in executive session so there is not documentation of the evaluation in the minutes of the Board of Trustees; however, there is written documentation of the evaluation which is maintained in the President's office. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE EXECUTIVE OFFICER REQUIRES WRITTEN CONFIRMATION ANNUALLY TO MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is reviewed by the Finance Committee of the Board of Trustees prior to submission and is made available to the entire Board prior to submission. Hardin-Simmons Music Foundation HSU Box 16100 Abilene TX 79698 752356410 Support HSU Music TX 501 (c) 3 11 Type I N/A false Hardin-Simmons Academic Foundation HSU Box 16100 Abilene TX 79698 756044322 Support HSU TX 501 (C) 3 11 TYPE I N/A false false false true false false false false false false false false false false false false false false false false