WARNER PACIFIC UNIVERSITY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WARNER PACIFIC UNIVERSITY (EIN 93-0386890)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-12
- IRS object ID
- 202401039349300145
- Schema version
- 2022v5.0
- 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 G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-12T16:45:58-05:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8390 EAST CRESCENT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 300 | AddressLine2Txt |
| City | GREENWOOD VILLAGE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930386890 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARNER PACIFIC UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WARN | BusinessNameControlTxt |
| Phone | 5035171000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVENUE | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97215 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DOUGLAS WADE | PersonNm |
| Person Title | EXECUTIVE VICE PRESIDENT/CFO | PersonTitleTxt |
| Phone | 5035171000 | PhoneNum |
| Signature | 2024-04-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DOUGLAS | PersonFirstNm |
| Person Last | WADE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH HINTZ | PreparerPersonNm |
| PTIN | P00492291 | PTIN |
| Phone | 3037795710 | PhoneNum |
| Preparation | 2024-03-28 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRIAN JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVENUE | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,801,702 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WARNERPACIFIC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | OFFER A FOUR-YEAR CHRISTIAN LIBERAL ARTS EDUCATION IN AN URBAN SETTING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 365 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,450,202 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,517,338 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,990,302 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,233,107 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$401,248 | PYInvestmentIncomeAmt |
| CY Investment Income | $322,539 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,792,939 | PYOtherRevenueAmt |
| CY Other Revenue | $148,198 | CYOtherRevenueAmt |
| PY Total Revenue | $17,832,195 | PYTotalRevenueAmt |
| CY Total Revenue | $15,221,182 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,094,322 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,810,028 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,959,680 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $7,191 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $452,270 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,738,820 | PYOtherExpensesAmt |
| CY Other Expenses | $7,963,678 | CYOtherExpensesAmt |
| PY Total Expenses | $18,556,039 | PYTotalExpensesAmt |
| CY Total Expenses | $20,017,680 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$723,844 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,796,498 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,322,080 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,057,593 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,308,905 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,699,338 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,013,175 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,358,255 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WARNER PACIFIC IS A CHRIST-CENTERED URBAN LIBERAL ARTS UNIVERSITY DEDICATED TO PROVIDING STUDENTS FROM DIVERSE BACKGROUNDS AN EDUCATION THAT PREPARES THEM TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD.SEE SCHEDULE O FOR CONTINUATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,421,551 | ExpenseAmt |
| Grant | $2,094,322 | GrantAmt |
| Revenue | $11,585,032 | RevenueAmt |
| Desc | WARNER PACIFIC UNIVERSITY IS DEDICATED TO SEEING INDIVIDUALS, FAMILIES, AND COMMUNITIES FLOURISH. AS AN URBAN COLLEGE DESIGNED TO SERVE STUDENTS FROM DIVERSE BACKGROUNDS, WE KNOW THAT FOR A CITY TO FLOURISH, ITS LEADERS MUST BE PREPARED TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. AT WARNER PACIFIC, 69% OF STUDENTS COME FROM RACIALLY AND ETHNICALLY DIVERSE BACKGROUNDS AND 33% OF STUDENTS ARE THE FIRST IN THEIR FAMILY TO ATTEND COLLEGE. THROUGH VARIOUS ACADEMIC PROGRAMS, AS WELL AS A HUMANITIES CORE CURRICULUM, WARNER PACIFIC UNIVERSITY PREPARES STUDENTS TO BECOME ENGAGED CITIZENS THROUGH CAREER-FOCUSED LIBERAL ARTS PROGRAMS. A STUDENT-TO- FACULTY RATIO OF 5:1 ENSURES THAT PROFESSORS ARE COMMITTED TO GUIDING STUDENTS AS THEY DEVELOP AN ETHICAL PERSPECTIVE THAT INTEGRATES THEIR BELIEF SYSTEM TO THEIR CHOSEN AREA OF STUDY. THROUGH PROFESSIONAL AND GRADUATED STUDIES, WARNER PACIFIC UNIVERSITY ALSO PROVIDES ADULT LEARNERS A CONVENIENT, PERSONALIZED, AND AFFORDABLE DEGREE COMPLETION PROGRAM AVAILABLE ONE NIGHT A WEEK OR ONLINE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,649,936 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $948,807 | RevenueAmt |
| Desc | RESIDENCE LIFE AT WARNER PACIFIC UNIVERSITY IS COMMITTED TO CULTIVATING A RESPONSIBLE LIVING AND LEARNING ENVIRONMENT WHERE HOLISTIC GROWTH TAKES PLACES THROUGH DYNAMIC RELATIONSHIPS. OUR FACILITIES INCLUDE TWO RESIDENCE HALLS AND A VARIETY OF APARTMENTS AND HOUSES SPREAD ACROSS OUR MT. TABOR CAMPUS. OUR STAFF PROVIDES COMMUNITY BUILDING PROGRAMMING THAT CONNECTS STUDENTS TO EACH OTHER AND THE BROADER CAMPUS COMMUNITY. THE STUDENT DINING EXPERIENCE CENTERS ON GATHERING WITH OTHERS, CULINARY EXPERTISE, FRESH INGREDIENTS, HEALTHY OPTIONS, AND A SHARED SENSE OF ENVIRONMENTAL AND SOCIAL RESPONSIBILITY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,313,748 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $553,011 | RevenueAmt |
| Desc | WARNER PACIFIC UNIVERSITY CONTINUES TO BE RECOGNIZED FOR DIVERSITY AND VALUE. IT IS THE MOST DIVERSE UNIVERSITY IN OREGON, AND THE ONLY CHRISTIAN UNIVERSITY WITH A MINORITY-SERVING MISSION IN THE PACIFIC NORTHWEST. WPU WAS OREGON'S FIRST FOUR-YEAR SCHOOL TO EARN THE PRESTIGIOUS HISPANIC-SERVING INSTITUTION (HSI) DESIGNATION FROM THE U.S. DEPARTMENT OF EDUCATION, AND THIS PAST YEAR ALSO ATTAINED THE PRESTIGIOUS FEDERAL DESIGNATION OF ASIAN AMERICAN, NATIVE AMERICAN, & PACIFIC ISLANDER-SERVING INSTITUTION (AANAPASI). THE UNIVERSITY HAS ALSO RECEIVED ACCLAIMED RANKINGS BY THE U.S. NEWS & WORLD REPORT'S BEST COLLEGES IN THE REGIONAL WEST 2023 EDITION; EARNING #3 AS TOP PERFORMER IN SOCIAL MOBILITY; #6 IN OVERALL BEST VALUE; AND #11 (OUT OF 103) IN OVERALL REGIONAL COLLEGES IN THE WEST. WE ARE PARTICULARLY PROUD OF THE RANKING IN THE SOCIAL MOBILITY CATEGORY AS IT RECOGNIZES THAT ECONOMICALLY DISADVANTAGED STUDENTS ARE LESS LIKELY THAN OTHERS TO FINISH COLLEGE, EVEN WHEN CONTROLLING FOR OTHER CHARACTERISTICS. BECAUSE OF OUR ROLE IN SERVING AS A PATHWAY TO SUCCESS FOR MINORITY AND FIRST-GENERATION STUDENTS, THIS YEAR WPU WAS CHOSEN TO RECEIVE A HISTORIC TITLE V GRANT BY THE U.S. DEPARTMENT OF EDUCATION THE FIRST UNIVERSITY IN OREGON TO HAVE RECEIVED SUCH AN AWARD. THE 5-YEAR GRANT WILL ALLOW WPU TO PROVIDE INCREASED SERVICES TO DISADVANTAGED STUDENTS INCLUDING TUTORING, MENTORING, LANGUAGE SUPPORT AND OTHER ASSISTANCE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $711,584 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $305,426 | RevenueAmt |
| Desc | THE WARNER PACIFIC BOOKSTORE IS FULLY ONLINE, ENSURING THAT EDUCATIONAL TOOLS AND RESOURCES ARE READILY AVAILABLE TO STUDENTS AT A REASONABLE COST. BY OFFERING ONLINE SALES, STUDENTS ARE ABLE TO COMPARISON SHOP FOR THE BEST PRICES TO STRETCH THEIR EDUCATION DOLLARS FURTHER AND EXPLORE MODERN OPTIONS LIKE TEXT BOOK RENTALS AND E-BOOKS TO STAY WITHIN THEIR FINANCIAL GOALS. IN THE 2019-2020 SCHOOL YEAR, THE UNIVERSITY PILOTED A NEW BOOK PROGRAM THAT PROVIDED NEW TRADITIONAL STUDENTS, BOTH FRESHMEN AND TRANSFERS, AUTOMATIC ENROLLMENT IN A DIGITAL/RENTAL BOOK PROGRAM FOR A STANDARD PER CREDIT HOUR FEE. THE PROGRAM ENSURED THAT STUDENTS RECEIVED THEIR BOOKS ON-CAMPUS DURING THE WEEKEND BEFORE CLASSES STARTED EACH SEMESTER. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $711,584 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $305,426 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $15,096,819 | 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 | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | 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 | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | 0 | 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 | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 365 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOUGLAS WADE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5035171000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVE | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97215 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| BRIAN JOHNSON | ||||||||
| PRESIDENT | 40.00 | Yes (X) | $342,258 | $0 | $58,642 | |||
| DOUGLAS WADE | ||||||||
| EXECUTIVE VP/CFO | 40.00 | Yes (X) | $154,167 | $0 | $51,183 | |||
| MIRIAM CHITIGA | ||||||||
| VP FOR ACADEMIC AFFAIRS | 40.00 | $151,680 | $0 | $51,015 | Yes (X) | |||
| DWIGHT SANCHEZ | ||||||||
| VP OF ENROLLMENT MGMT | 40.00 | $142,843 | $0 | $5,962 | Yes (X) | |||
| WENDY MARSH | ||||||||
| VP FOR ADVANCEMENT | 40.00 | $124,731 | $0 | $23,911 | Yes (X) | |||
| ASHLEE SPEARMAN | ||||||||
| VP FOR STUDENT SUCCESS & ENGAGEMENT | 40.00 | $115,000 | $0 | $10,181 | Yes (X) | |||
| RACHEL LEA | ||||||||
| VP FOR HUMAN RESOURCES | 40.00 | $105,000 | $0 | $12,476 | Yes (X) | |||
| MICHAEL MORELAND | ||||||||
| TRUSTEE CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ROLANDO CRUZ | ||||||||
| TRUSTEE VICE-CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| BEN SHULAR | ||||||||
| TRUSTEE SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DAVID CLEARY | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JERRY DAVISSON | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| GEREMY DIXON | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RANDEE DOE | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| G BLAIR DOWDEN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CARA MEREDITH | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CHUCK GOODRICH | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RACHELLE QUINN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RAMON RAMIREZ | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANDRIA SKORNIK | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JOEL TALLMAN | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| SYLVIA WELCH | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MARSHA WILLIAMS | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DOUG WILSON | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| WILL WRIGHT | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| KEN YARNELL | ||||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,135,679 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $213,370 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | 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 |
|---|---|---|---|---|---|
| SODEXO INC | |||||
| DEPT 43283 | LOS ANGELES | CA | 90088 | DINING HALL MGMT | $522,406 |
| ARAMARK SERVICE INC | |||||
| 27310 NETWORK PLACE | CHICAGO | IL | 60673 | FACILITIES MGMT | $514,824 |
| EAGLE MOUNTAIN CONSTRUCTION INC | |||||
| PO BOX 796 | MOLLALA | OR | 97038 | CONSTRUCTION | $503,424 |
| ELLUCIAN COMPANY LP | |||||
| 62814 COLLECTIONS CENTER DR | CHICAGO | IL | 60693 | SOFTWARE SUPPORT | $266,471 |
| STOEL RIVES LLP | |||||
| 101 S CAPITOL BLVD STE 1900 | BOISE | ID | 83702 | LEGAL SERVICES | $144,654 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $5,513 | FundraisingAmt |
| Government Grants | $958,002 | GovernmentGrantsAmt |
| All Other Contributions | $553,823 | AllOtherContributionsAmt |
| Noncash Contributions | $265,825 | NoncashContributionsAmt |
| Total Contributions | $1,517,338 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611310 | $11,585,032 | $11,585,032 |
| HOUSING & FOOD SERVICES | 611710 | $948,807 | $948,807 |
| OTHER STUDENT SERVICES | 611710 | $393,842 | $393,842 |
| BOOKSTORE | 459210 | $305,426 | $305,426 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,233,107 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $393,342 | TotalRevenueColumnAmt |
| Exclusion | $393,342 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $159,169 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $159,169 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $159,169 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $159,169 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,400,831 | SecuritiesAmt |
| Other | $69,225 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,540,859 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$140,028 | SecuritiesAmt |
| Other | $69,225 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$70,803 | TotalRevenueColumnAmt |
| Exclusion | -$70,803 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $28,690 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $5,513 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $39,661 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$10,971 | TotalRevenueColumnAmt |
| Exclusion | -$10,971 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,221,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,392,276 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $311,568 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,094,322 | TotalAmt |
| Program Services | $2,094,322 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $752,593 | TotalAmt |
| Management And General | $752,593 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,553,669 | TotalAmt |
| Program Services | $6,326,520 | ProgramServicesAmt |
| Management And General | $947,411 | ManagementAndGeneralAmt |
| Fundraising | $279,738 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,687 | TotalAmt |
| Program Services | $145,763 | ProgramServicesAmt |
| Management And General | $12,538 | ManagementAndGeneralAmt |
| Fundraising | $5,386 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $908,781 | TotalAmt |
| Program Services | $735,754 | ProgramServicesAmt |
| Management And General | $145,839 | ManagementAndGeneralAmt |
| Fundraising | $27,188 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $580,950 | TotalAmt |
| Program Services | $441,810 | ProgramServicesAmt |
| Management And General | $122,814 | ManagementAndGeneralAmt |
| Fundraising | $16,326 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $606,107 | TotalAmt |
| Program Services | $606,107 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,131 | TotalAmt |
| Management And General | $223,131 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,995 | TotalAmt |
| Management And General | $124,995 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $546,378 | TotalAmt |
| Program Services | $159,819 | ProgramServicesAmt |
| Management And General | $320,662 | ManagementAndGeneralAmt |
| Fundraising | $65,897 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,250 | TotalAmt |
| Program Services | $40,800 | ProgramServicesAmt |
| Management And General | $121,365 | ManagementAndGeneralAmt |
| Fundraising | $5,085 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,699 | TotalAmt |
| Program Services | $71,353 | ProgramServicesAmt |
| Management And General | $98,819 | ManagementAndGeneralAmt |
| Fundraising | $13,527 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $494,722 | TotalAmt |
| Program Services | $72,687 | ProgramServicesAmt |
| Management And General | $419,856 | ManagementAndGeneralAmt |
| Fundraising | $2,179 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,183,580 | TotalAmt |
| Program Services | $2,023,957 | ProgramServicesAmt |
| Management And General | $144,433 | ManagementAndGeneralAmt |
| Fundraising | $15,190 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,771 | TotalAmt |
| Program Services | $260,737 | ProgramServicesAmt |
| Management And General | $68,240 | ManagementAndGeneralAmt |
| Fundraising | $6,794 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,628 | TotalAmt |
| Program Services | $14,785 | ProgramServicesAmt |
| Management And General | $10,533 | ManagementAndGeneralAmt |
| Fundraising | $1,310 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,707 | TotalAmt |
| Program Services | $232,292 | ProgramServicesAmt |
| Management And General | $200,415 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $937,740 | TotalAmt |
| Program Services | $568,438 | ProgramServicesAmt |
| Management And General | $369,302 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,996 | TotalAmt |
| Program Services | $5,739 | ProgramServicesAmt |
| Management And General | $136,257 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EDUCATIONAL SUPPLIES | $753,130 | $573,831 | $167,745 | $11,554 |
| FOOD SERVICES/BOOKSTORE | $607,006 | $607,006 | ||
| OTHER | $198,838 | $115,099 | $81,643 | $2,096 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,017,680 | TotalAmt |
| Program Services | $15,096,819 | ProgramServicesAmt |
| Management And General | $4,468,591 | ManagementAndGeneralAmt |
| Fundraising | $452,270 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,445 | BOYAmt |
| EOY | $227,392 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327 | BOYAmt |
| EOY | $262,500 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,285 | BOYAmt |
| EOY | $307,060 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,999,942 | BOYAmt |
| EOY | $1,606,325 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,000 | BOYAmt |
| EOY | $17,424 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $351,245 | BOYAmt |
| EOY | $401,737 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $26,135,278 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,819,041 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,802,350 | BOYAmt |
| EOY | $10,316,237 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,949,436 | BOYAmt |
| EOY | $8,383,744 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,960,000 | BOYAmt |
| EOY | $5,160,000 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,923,050 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,375,174 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,322,080 | BOYAmt |
| EOY | $28,057,593 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,499,248 | BOYAmt |
| EOY | $3,053,658 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $715,239 | BOYAmt |
| EOY | $356,910 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,635,409 | BOYAmt |
| EOY | $8,571,299 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,459,009 | BOYAmt |
| EOY | $2,717,471 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,308,905 | BOYAmt |
| EOY | $14,699,338 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,131,263 | BOYAmt |
| EOY | $3,675,216 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,881,912 | BOYAmt |
| EOY | $9,683,039 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,013,175 | BOYAmt |
| EOY | $13,358,255 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,322,080 | BOYAmt |
| EOY | $28,057,593 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$4,796,498 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $802,515 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$660,937 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,162,073 | BeginningYearBalanceAmt |
| Contributions | $300,000 | ContributionsAmt |
| Investment Earnings Or Losses | $1,157,095 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,311,409 | OtherExpendituresAmt |
| End Year Balance | $15,307,759 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,253,710 | BeginningYearBalanceAmt |
| Contributions | $42,397 | ContributionsAmt |
| Investment Earnings Or Losses | -$415,836 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,812,190 | OtherExpendituresAmt |
| Administrative Expenses | -$93,992 | AdministrativeExpensesAmt |
| End Year Balance | $18,162,073 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,371,317 | BeginningYearBalanceAmt |
| Contributions | $313,035 | ContributionsAmt |
| Investment Earnings Or Losses | $2,234,998 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$567,716 | OtherExpendituresAmt |
| Administrative Expenses | -$97,924 | AdministrativeExpensesAmt |
| End Year Balance | $20,253,710 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,928,126 | BeginningYearBalanceAmt |
| Contributions | $24,165 | ContributionsAmt |
| Investment Earnings Or Losses | $676,769 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$1,215,311 | OtherExpendituresAmt |
| Administrative Expenses | -$42,433 | AdministrativeExpensesAmt |
| End Year Balance | $18,371,317 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,195,704 | BeginningYearBalanceAmt |
| Contributions | $2,722,020 | ContributionsAmt |
| Investment Earnings Or Losses | $640,548 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$572,421 | OtherExpendituresAmt |
| Administrative Expenses | -$57,726 | AdministrativeExpensesAmt |
| End Year Balance | $18,928,126 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.53535 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.33368 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.13098 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $746,967 | OtherCostOrOtherBasisAmt |
| Book Value | $746,967 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,882,621 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,704,630 | DepreciationAmt |
| Book Value | $6,177,991 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $526,601 | OtherCostOrOtherBasisAmt |
| Depreciation | $92,350 | DepreciationAmt |
| Book Value | $434,251 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,989,230 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,022,061 | DepreciationAmt |
| Book Value | $1,967,169 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $989,859 | OtherCostOrOtherBasisAmt |
| Book Value | $989,859 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,316,237 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| REAL ESTATE SECURITIES | $4,850,000 | C |
| TIAA INVESTMENTS | $30,000 | C |
| MINERAL RIGHTS | $30,000 | C |
| 50% INVESTMENT IN HOUSE | $250,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $5,160,000 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| ROU LIABILITIES | $1,425,654 |
| SPLIT-INTEREST LIABILITIES | $47,762 |
| TRUST DEFERRED REVENUE | $890,031 |
| PERKINS GRANT REFUNDABLE | $43,509 |
| ANNUITIES PAYABLE | $310,515 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,717,471 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,036,397 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $802,515 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $13,839 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$2,086,972 | OtherRevenueAmt |
| Revenue Not Reported | -$1,270,618 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,307,015 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$85,833 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$85,833 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,221,182 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,944,547 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $13,839 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $13,839 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,930,708 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,086,972 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,086,972 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,017,680 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUNDS ARE USED FOR VARIOUS PURPOSES THROUGHOUT THE UNIVERSITY TO SUPPORT STUDENTS AND THEIR EDUCATION. |
| PART X, LINE 2: | THE UNIVERSITY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE IRC AND IS CLASSIFIED AS A SCHOOL UNDER 509(A)(1) OF THE IRC. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNIVERSITY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME TAX, IF ANY, IS INSIGNIFICANT, AND THEREFORE, NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE UNIVERSITY QUALIFIES FOR A CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 170(B)(1)(A)(II). THE UNIVERSITY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | STUDENT AID REPORTED AS REVENUE IN AFS -2,086,972. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF ANNUITIES -85,833. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STUDENT AID REPORTED AS REVENUE IN AFS 2,086,972. |
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 | 0 | 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 | WARNER PACIFIC UNIVERSITY PUBLICLY POSTS OUR RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF THE UNIVERSITY WEBSITE AT WWW.WARNERPACIFIC.EDU. DUE TO THE IMPORTANCE OF ACCESS TO THIS INFORMATION, STUDENTS ARE ALSO MADE AWARE OF THESE POLICIES THROUGH THE RECRUITMENT AND ADMISSION PROCESS THROUGH THE PUBLICATION OF THE STATEMENT ON KEY ADMISSION DOCUMENTS AND FORMS. |
| SCHEDULE E, PART I, LINE 6 | WARNER PACIFIC UNIVERSITY PARTICIPATES IN THE FEDERAL TITLE IV STUDENT AID PROGRAM AND ADMINISTERS THE FUNDS IN ACCORDANCE WITH PROGRAM GUIDELINES. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | PRESIDENTS GALA | Event1Nm |
| Gross Receipts Event1 | $34,203 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $5,513 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $28,690 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $3,325 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $7,346 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $14,115 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $300 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $14,575 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $34,203 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $5,513 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $28,690 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $3,325 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $7,346 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $14,115 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $300 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,575 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $39,661 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$10,971 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS AND TUITION DISCOUNTS | GrantTypeTxt |
| Recipient | 466 | RecipientCnt |
| Cash Grant | $2,094,322 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION APPLIES GRANTS AND SCHOLARSHIPS DIRECTLY TO STUDENTS' ACCOUNTS, THUS ENSURING PROPER USE OF FUNDS TOWARDS STUDENTS' EDUCATIONS. | 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 |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRIAN JOHNSON | ||||||||||||||
| PRESIDENT | $321,300 | $0 | $0 | $0 | $20,958 | $0 | $14,786 | $0 | $43,856 | $0 | $400,900 | $0 | $0 | $0 |
| DOUGLAS WADE | ||||||||||||||
| EXECUTIVE VP/CFO | $154,167 | $0 | $0 | $0 | $0 | $0 | $6,107 | $0 | $45,076 | $0 | $205,350 | $0 | $0 | $0 |
| MIRIAM CHITIGA | ||||||||||||||
| VP FOR ACADEMIC AFFAIRS | $138,680 | $0 | $0 | $0 | $13,000 | $0 | $6,125 | $0 | $44,890 | $0 | $202,695 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | A TAXABLE HOUSING ALLOWANCE IS PROVIDED FOR THE PRESIDENT. | ExplanationTxt |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $262,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | COLUMN B INCICATES THE NUMBER OF CONTRIBUTORS ON NONCASH ITEMS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1: | WARNER PACIFIC UNIVERSITY IS ACCREDITED BY THE NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES. FOUNDED IN 1937, TODAY WPU OFFERS A FOUR-YEAR CHRISTIAN LIBERAL ARTS EDUCATION IN AN URBAN SETTING ON BEAUTIFUL MT. TABOR IN PORTLAND, OREGON. OUR CHRIST-CENTERED, LIBERAL ARTS APPROACH INVITES STUDENTS TO SEEK ANSWERS TO DIFFICULT QUESTIONS AND CHALLENGES THEM TO EXPAND THEIR COMFORT ZONES IN ORDER TO EXPLORE THE WAYS IN WHICH THEY UNDERSTAND SOCIETY, COMMUNITY, AND FAITH. FACULTY GUIDE CLASSES THROUGH REAL-WORLD SITUATIONS IN PROGRAMS FROM BUSINESS TO EDUCATION, NURSING, CRIMINAL JUSTICE, HEALTH SCIENCE AND MANY OTHER DEGREES. AT WARNER PACIFIC UNIVERSITY, STUDENTS DISCOVER THEIR PASSIONS, DEVELOP THEIR SKILLS, AND SERVE THE GREATER COMMUNITY. MOST STUDENTS QUALIFY FOR FINANCIAL AID. |
| FORM 990, PART VI, SECTION A, LINE 1A | IN ANY SPECIAL MEETING, THE EXECUTIVE COMMITTEE SHALL HAVE POWER TO ACT FOR THE BOARD, UNLESS OTHERWISE LIMITED BY LAWS, THE BYLAWS, THE BOARD POLICY MANUAL, OR THE BOARD. THE EXECUTIVE COMMITTEE SHALL ACT ON SUCH MATTERS AS REQUIRE BOARD ACTION PRIOR TO THE NEXT MEETING OF THE BOARD AND SHALL DISCHARGE SUCH OTHER DUTIES AS THE BOARD MAY ASSIGN. OTHER THAN SPECIAL MEETINGS, THE EXECUTIVE COMMITTEE SHALL ADVISE THE BOARD ON MATTERS COMING BEFORE THE BOARD. THE EXECUTIVE COMMITTEE SHALL NOT MAKE BROAD POLICY DECISIONS RELATING TO THE MISSION OF THE UNIVERSITY, NOR IS IT INTENDED TO USE THE GENERAL POWERS VESTED IN THE BOARD, BUT SHALL ASSUME FINANCIAL (FIDUCIARY) RESPONSIBILITY FOR THE UNIVERSITY AND ACT ON OTHER MATTERS OF URGENCY. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY THE ORGANIZATIONS INDEPENDENT ACCOUNTING FIRM WITH THE ASSISTANCE OF THE ASSISTANT CONTROLLER. AFTER THE RETURN IS COMPLETE, IT IS REVIEWED BY THE CONTROLLER, VP FOR FINANCE, AND PRESIDENT. PRIOR TO SUBMISSION, IT IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT-OF-INTEREST STATEMENT AND DISCLOSE CONFLICTS AS THEY ARISE. IT IS THE RESPONSIBILITY OF THE REMAINING BOARD MEMBERS TO DETERMINE IF A CONFLICT HAS ARISEN. IF A CONFLICT OF INTEREST IS FOUND THE CONFLICTING PARTY IS BARRED FROM DISCUSSION AND VOTING ON ANY MATTERS THAT PERTAIN TO THE CONFLICT. DISCLOSURES OF CONFLICTS ARE PROVIDED IN WRITING AND DISCUSSION IS DOCUMENTED IN THE BOARD MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION FOR PRESIDENT IS SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES BASED ON A COMPENSATION REVIEW AND COMPARISON AGAINST CCCU SURVEY DATA. THIS PROCESS WAS LAST COMPLETED IN 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FINANCIAL STATEMENTS CAN BE OBTAINED UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | NET ASSET RESTATEMENT -746,770. CHARNCE IN VALUE OF ANNUITIES 85,833. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
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