2026-05-15T16:36:51+00:00 2025-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-07-01 941279798 Pacific Union College PACI 7079656633 ONE ANGWIN AVENUE ANGWIN CA 94508 RALPH TRECARTIN OFFICER 2026-05-15 true Lauren Denton P01571860 2604604000 2026-05-15 2024 2025-03-06 01:10:19Z RALPH TRECARTIN ONE ANGWIN AVENUE ANGWIN CA 94508 47610472 false X WWW.PUC.EDU X 1913 CA A SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 21 20 787 20 191707 6763 9904761 8504120 32521123 36108600 2248493 1854167 4799516 852089 49473893 47318976 12824253 13004190 0 0 20661971 21724423 0 0 595667 16960371 17334356 50446595 52062969 -972702 -4743993 81984383 81384969 64635517 67732054 17348866 13652915 PACIFIC UNION COLLEGE IS A SEVENTH-DAY ADVENTIST LEARNING COMMUNITY OFFERING AN EXCELLENT CHRIST-CENTERED EDUCATION THAT PREPARES ITS STUDENTS FOR PRODUCTIVE LIVES OF USEFUL HUMAN SERVICE AND UNCOMPROMISING PERSONAL INTEGRITY. false false 47229456 13004190 36136917 PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AROUND 900 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AROUND 300 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. 47229456 true true false false false false true false false true true false false false true false false true true false false false false false false false false false true true false false false false false false false false false false true false false false false true true true false false true 1253 0 787 true true true false false false false false false false false false false false false X 21 20 false false false false false false false true true false false false true true true true true true true true false false CA X JOY HIRDLER FINANCIAL ADMIN OFFICE 7079656633 ONE ANGWIN AVEN ANGWIN CA 94508 RALPH TRECARTIN BOARD SECRETARY & PUC PRESIDENT 40.0 0.0 X X 198877 0 33638 ANDRE WANG TRUSTEE 1.0 0.0 X 0 0 0 BERIT VON POHLE TRUSTEE 1.0 0.0 X 0 0 0 BRADFORD NEWTON TRUSTEE 1.0 0.0 X 0 0 0 CARLOS CAMACHO TRUSTEE 1.0 0.0 X 0 0 0 DEBBI CHRISTENSEN TRUSTEE 1.0 0.0 X 0 0 0 DWAYNE LESLIE TRUSTEE 1.0 0.0 X 0 0 0 ERIK VANDENBURGH TRUSTEE 1.0 0.0 X 0 0 0 GINA BROWN TRUSTEE 1.0 0.0 X 0 0 0 JANA AAGAARD TRUSTEE 1.0 0.0 X 0 0 0 KAREN CRESS TRUSTEE 1.0 0.0 X 0 0 0 KENNETH WEISS TRUSTEE 1.0 0.0 X 0 0 0 LEON BROWN TRUSTEE 1.0 0.0 X 0 0 0 MARC WOODSON TRUSTEE 1.0 0.0 X 0 0 0 NIELS-ERIK ANDREASEN TRUSTEE 1.0 0.0 X 0 0 0 RICARDO VLORIA TRUSTEE 1.0 0.0 X 0 0 0 ROBERT WITHROW TRUSTEE 1.0 0.0 X 0 0 0 RUTH CHUNG TRUSTEE 1.0 0.0 X 0 0 0 SANDRA ROBERTS BOARD CHAIR 1.0 0.0 X 0 0 0 STEPHEN MAYER TRUSTEE 1.0 0.0 X 0 0 0 STEVEN HERBER BOARD VICE CHAIR 1.0 0.0 X 0 0 0 GENE EDELBACH VP MARKETING & ENROLLMENT 40.0 0.0 X 101142 0 7915 JOY HIRDLER PUC CFO/VP FOR FINANCE 40.0 0.0 X 103297 0 7915 lindsay hayasaka PUC VP FOR ACADEMICS 40.0 0.0 X 102822 0 8060 HANNAH SARAVANAKUMAR ASSOCIATE PROFESSOR OF NURSING 40.0 0.0 X 123850 0 9467 KEVIN LITTLE ASSISTANT PROFESSOR OF NURSING 40.0 0.0 X 107290 0 8580 KIMBERLY DUNKER DEAN OF NURSING DEPARTMENT 40.0 0.0 X 143658 0 10640 LAURIE PARSON PROFESSOR OF NURSING 40.0 0.0 X 106132 0 8383 NICOLETTE PIAUBERT ASSISTANT PROFESSOR OF NURSING 40.0 0.0 X 131747 0 9767 1118815 0 104365 16 false true false BON APPETIT 1 ANDWIN AVE ANDWIN CA 94508 CAFETERIA FOOD/SERVICE 1819702 LANDCARE USA LLC 5295 WESTVIEW DRIVE SUITE 100 FREDERICK MD 21703 LANDSCAPING MAINTENANCE 224720 FORVIS MAZARS LLP 111 E WAYNE ST 6TH FLOOR FORT WAYNE IN 46802 AUDIT AND TAX SERVICES 113255 3 1368615 7135505 188300 8504120 TUITION & FEES 611710 28714453 28714453 MEN & WOMEN'S DORMITORIES 611710 3925869 3925869 STUDENT HOUSING 611710 1664728 1664728 VARIOUS FEES 611710 36932 36932 FOOD SERVICE 611710 23447 23447 1743171 1620962 122209 0 36108600 1854167 1854167 1115268 291496 823772 0 823772 69498 754274 0 0 0 0 WATER SYSTEM 900099 28317 28317 0 0 0 0 28317 47318976 36014708 191707 2608441 13004190 13004190 563666 243627 167961 152078 14532976 12691800 1722531 118645 2489442 2136441 310366 42635 3148328 3008307 79211 60810 990011 849628 123428 16955 77514 77514 115375 115375 108933 108933 1848372 1829662 0 18710 298741 297238 480 1023 1331221 1191298 87651 52272 1056738 1001786 15937 39015 4966234 4502701 463533 1218163 1125024 93139 1656249 1455044 201205 1748348 1550078 198270 1022405 1016391 6014 BUILDING & EQUIPMENT REPAIR 1381816 914806 466625 385 BANKING FEES 301480 199645 101835 FEES, LICENSE, ACCREDITATION 202767 134276 68491 0 0 0 0 52062969 47229456 4237846 595667 0 0 2036218 1139135 5285979 6589692 1676240 1146932 0 0 0 0 5307279 5455950 270875 257249 632057 694630 96574508 57372606 39793026 39201902 26247529 26179421 0 0 0 735180 720058 81984383 81384969 6451547 10087049 0 0 0 0 0 0 53277339 53053251 0 4906631 4591754 64635517 67732054 X -18584068 -22672850 35932934 36325765 17348866 13652915 81984383 81384969 X -4743993 1032571 15471 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 1110.0 0 0 0 1 false 10.0 500 33327537 99959 2512535 1012995 377574 34549462 32738045 565659 2354315 1697698 632784 33327537 31215552 48918 2271514 581280 216659 32738045 34745313 107481 -2821296 249424 566522 31215552 30090803 88680 5275653 278223 431600 34745313 0.0733 0.9267 0.0 false false 11123207 2101605 13224812 50063192 35758466 14304726 20110346 12707386 7402960 13176158 8906754 4269404 39201902 Federal Income Taxes DEPOSITS FROM OTHERS 1252919 TRUSTS PAYABLE 415789 ASSET RETIREMENT OBLIGATION 2923046 4591754 42694123 1032570 7346767 8379337 34314786 13004190 13004190 47318976 46367503 7308724 7308724 39058779 13004190 13004190 52062969 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part II, Line 9 Conservation easements financial reporting THE REVENUE WAS RECORDED WHEN IT WAS RECEIVED IN 2018 AND 2024. ALL RELATED EXPENSES FOR THE CARE OF THE EASEMENT ARE ACCOUNTED FOR IN OPERATIONS AND MAINTENANCE. Schedule D, Part V, Line 4 Intended uses of endowment funds PACIFIC UNION COLLEGE'S ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR STUDENT SCHOLARSHIPS, GENERAL OPERATIONS, CAPITAL PROJECTS AND ENDOWED CHAIRS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 HOWELL MOUNTAIN ENTERPRISES REVENUE - 7039800 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 15471 RENTAL EXPENSE - 291496 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT AID RECLASS - 13004190 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 HOWELL MOUNTAIN ENTERPRISES EXPENSE - 7017228 RENTAL EXPENSE - 291496 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT AID RECLASS - 13004190 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE DISCRIMINATION POLICY IS PUBLISHED ON THE WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT PACIFIC UNION COLLEGE RECEIVES ACCESS TO FEDERAL FUNDS FOR EDUCATIONAL LOANS AND SCHOLARSHIPS. true EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 790 13004190 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds ALL SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY MONITORING REGISTRATION AND SATISFACTORY COMPLETION OF COURSES AND PROGRAMS TOWARDS EDUCATIONAL REQUIREMENTS. X X true true X X X false false false false false false false false false RALPH TRECARTIN BOARD SECRETARY & PUC PRESIDENT 195477 0 160 0 3240 0 15638 0 18000 0 232515 0 0 0 KIMBERLY DUNKER DEAN OF NURSING DEPARTMENT 132997 0 460 0 10201 0 10640 0 0 0 154298 0 0 0 Schedule J, Part I, Line 1a Travel for companions OCCASIONALLY, EMPLOYEES' SPOUSES JOIN THE EMPLOYEE FOR TRAVEL PURPOSES. THIS IS A TAXABLE BENEFIT FOR THE EMPLOYEE BECAUSE THE SPOUSES DO NOT MEET THE BUSINESS PURPOSE REQUIREMENT. THE TRAVEL FOR COMPANIONS BENEFIT IS AVAILABLE TO THE PRESIDENT, VICE PRESIDENT, AND ASSOCIATE VICE PRESIDENTS. Schedule J, Part I, Line 1a Housing allowance or residence for personal use PACIFIC UNION COLLEGE PROVIDES HOUSING TO THE PRESIDENT. THE HOME IS LOCATED ON CAMPUS AND IS REGULARLY USED FOR BUSINESS PURPOSES. THE PRESIDENT LIVES IN THE PROVIDED HOUSE AS A CONDITION OF EMPLOYMENT. AS SUCH, THE HOUSING BENEFIT IS NON-TAXABLE. 2 133300 Market value 1 55000 Market value 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Cars and other vehicles - Number of items received Boats and planes - NUMBER OF ITEMS RECEIVED Form 990, Part VI, Line 1b NON-INDEPENDENT BOARD MEMBER RALPH TRECARTIN IS COMPENSATED AS THE PRESIDENT OF THE COLLEGE AND IS THEREFORE A NON-INDEPENDENT BOARD MEMBER. Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION OF TOP OFFICIALS AND KEY EMPLOYEES COMPENSATION FOR TOP OFFICIALS AND KEY EMPLOYEES ARE REVIEWED IN ACCORDANCE WITH THE NORTH AMERICAN DIVISION OF SEVENTH-DAY ADVENTISTS SCHEDULES. AN ANNUAL REVIEW IS PERFORMED BY AUDITORS OF THE GENERAL CONFERENCE OF SEVENTH DAY ADVENTISTS. THE AUDITOR'S REPORT IS REVIEWED BY THE AUDIT COMMITTEE AND FINANCE COMMITTEE AND PRESENTED TO THE FULL BOARD FOR APPROVAL. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM. IT IS THEN REVIEWED IN DETAIL BY THE CFO AND BOARD PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL TRUSTEES SHALL DISCLOSE TO THE BOARD OF TRUSTEES ON AN ANNUAL BASIS ANY POSSIBLE CONFLICT OF INTEREST. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A MEETING OF THE BOARD OR ANY OF ITS COMMITTEES IN WHICH THE TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH A MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OF TRUSTEES OR COMMITTEE OF THE BOARD TO RESOLVE THE QUESTION BY A MAJORITY VOTE. There is one wage scale for the President and one for all Vice Presidents. The year in which the process was last undertaken was in 2025 when two new Vice Presidents were hired. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue OTHER - Total Revenue: 1743171, Related or Exempt Function Revenue: 1620962, Unrelated Business Revenue: 122209, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 15471; Total - 15471; HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C Corporation 1984888 1215858 1.00 true CHARITABLE REMAINDER TRUSTS (2) ONE ANGWIN AVE ANGWIN CA 95408 CHAR. REM. TR CA NA Trust false false false false true true false false false false true false false false false false false false false false HOWELL MOUNTAIN ENTERPRISES D 3628032 CASH HOWELL MOUNTAIN ENTERPRISES J 110324 CASH HOWELL MOUNTAIN ENTERPRISES E 190402 CASH