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        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
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        <RelationshipWithOrgTxt>Substanial Contributor</RelationshipWithOrgTxt>
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        <AssistancePurposeTxt>Merit-based scholarship</AssistancePurposeTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members received a copy of Harding Universitys completed Form 990 for review via electronic document portal. The review process includes multi-level reviews by Accounting team, Assistant VP of Finance, CFO, and external review by accounting firm and bond counsel as appropriate.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12C</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>Comparable data is made available to the board for determination of the organizations top management officials salary.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Harding Universitys governing documents and conflict of interest policy are available upon request.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part IX, Section 11, Line g</FormAndLineReferenceDesc>
        <ExplanationTxt>Other fees for services include Student Meal Plans 10,355,359 Accelerated BS of Nursing contract 1,378,084 and other contractual services 3,513,891</ExplanationTxt>
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</Return>