2024-04-15T11:08:02+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 941312349 Corban University CORB 5033757020 5000 Deer Park Drive SE Salem OR 97317 Ellen Zarfas AVP for Business/Controller 5033757000 2024-04-15 true Ellen Zarfas 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z John Mark Yeats 5000 Deer Park Drive SE Salem OR 97317 43699078 false X www.corban.edu X 1935 OR Equip men and women to bring CHARACTER to their communities and COMPETENCE to their careers. 14 13 596 100 0 0 5217233 4383163 33464350 31461314 185692 258387 153003 165812 39020278 36268676 16536263 14561000 0 0 12405333 11133194 55000 0 563853 9030044 9091690 38026640 34785884 993638 1482792 25574456 25266528 9171650 7380930 16402806 17885598 Corban University's goal is to equip men and women who will bring CHARACTER to their communities and COMPETENCE to their careers, all to the glory of CHRIST. false false 26545821 14561000 24980351 Tuition and fees used to provide almost 50 undergraduate, graduate and doctoral programs, both on campus and online to approximately 800 students. Each program combines academic excellence with Christian principles and purpose, integrating a biblical worldview in every class. 2319534 6480963 To provide on-campus student housing and food services for over 400 students annually. 28865355 true true false false false false true false true true false false false true false true false true false true false false false true false false false true true false false false false false false true false false false false false false false false false false true 1337 0 true 596 true false false false false false true true false false false false false false X 14 13 false false false false false false false true true false false true true true true true true true true false OR X Ellen Zarfas 5033757000 5000 Deer Park Dr Salem OR 97317 James Gleason Secretary Board of Trustees 3.0 X X 0 0 0 Rodney Hoff Chair of Trustee Board 3.0 X X 0 0 0 Chuck Lind Trustee 1.0 X 0 0 0 Craig Hardinger Trustee 1.0 X 0 0 0 Deanna Gardiner-Garcia Trustee 1.0 X 0 0 0 Ed Dressel Trustee 1.0 X 0 0 0 Jim White Trustee 1.0 X 0 0 0 Joe Beattie Trustee 1.0 X 0 0 0 Karen Avinelis Trustee 1.0 X 0 0 0 Mark Hanke Trustee 1.0 X 0 0 0 Patti Garrido Trustee 1.0 X 0 0 0 Ryan Dempster Trustee 1.0 X 0 0 0 Sergio Aguirre Trustee 1.0 X 0 0 0 Valerie Webb Trustee 1.0 X 0 0 0 Brian Jaworski VP for Student Life 40.0 X 71146 0 13196 Christopher Vetter (Part Year) Interim Provost 40.0 X 115424 0 24913 John Mark Yeats President 40.0 X 0 0 0 Jordan Lindsey Assoc VP for Enrollment and Marketing 1.0 X 73892 0 7431 Mechelle Garrett Assoc Provost for Community Belonging 1.0 X 44738 0 4336 Patricia Shelton VP for Business and CFO 40.0 X 101999 0 6714 Shannon Johnson VP for Advancement 40.0 X 125737 0 7926 Tom Cornman Provost 40.0 X 181322 0 17607 Bryce Bernard Professor of Business 40.0 X 122369 0 15553 Eric Straw Professor of Business 40.0 X 103793 0 1269 Sheldon Nord Former President X 323972 0 12062 1264392 0 111007 7 true true false PIONEER COLLEGE CATERERS 303 GLENROSE AVENUE NASHVILLE TN 37210 COLLEGE CATERERS 1525284 COMPUTER DESIGN AND INTEGRATION LLC 696 US HIGHWAY 46 TETERBORO NJ 97608 COMPUTER DESIGN 526481 EAB PO BOX 603519 CHARLOTTE NC 282603519 PROFESSIONAL EMPLOYMENT SEARCH 189245 BSN SPORTS PO BOX 841393 DALLAS TX 752841393 SPORTS EQUIPMENT 164356 CAPINCROUSE PO BOX 117414 ATLANTA GA 303687414 AUDITORS 139000 7 139537 2496721 1746905 4383163 Tuition and Fees 611310 24980351 24980351 Auxiliary Services 611310 5374480 5374480 1106483 1106483 0 0 31461314 226400 226400 173883 173883 0 173883 173883 7445223 7413236 31987 0 31987 31987 9095 139537 17166 -8071 -8071 0 0 0 0 0 36268676 31461314 0 424199 X 14561000 14561000 0 0 944649 808911 135738 35318 35318 8568898 6743046 1654563 171289 58714 47165 9459 2090 791714 682474 86888 22352 733901 529877 180540 23484 57525 57525 116500 116500 14997 9132 5865 3648193 2577674 948558 121961 234972 97595 137377 305835 75236 194769 35830 548362 45342 489624 13396 1145930 945392 200538 902071 800991 69272 31808 20634 19740 854 40 413747 341341 72406 1092194 901060 191134 157346 28720 128626 Bad Debt 227262 227262 Institutional Material 181508 181508 Collection Expense 16337 16337 Institutional/Academic 8277 8277 0 0 0 0 34785884 28865355 5356676 563853 489984 114818 2263614 3879022 240000 2496721 654612 1639560 0 0 200000 99421 34349 17112 60877 99418 34434882 18732144 16456167 15702738 4651096 868836 0 523757 1440 0 347442 25574456 25266528 2040216 404986 624352 199975 0 0 5132543 5449379 1282758 1210000 91781 116590 9171650 7380930 X 14311431 16167022 2091375 1718576 16402806 17885598 25574456 25266528 1482792 0 X false true X true true true X 1538576 4376067 5044268 5217233 4383163 20559307 0 0 1538576 4376067 5044268 5217233 4383163 20559307 502208 20057099 398143 337871 217616 308429 400283 1662342 15073 7240 22313 0 0 0 0 0 0 22243962 174886569 0.9017 0.8855 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 251735 X false 777769 1250 -17567 761452 627740 223125 -73096 777769 562293 65447 627740 545793 25000 8500 562293 555493 9700 545793 0.0 1.0 0.0 false false 858078 858078 24583161 14890316 9692845 2007747 1191010 816737 6985896 2650818 4335078 15702738 Annuities Payable 0 Operating Lease Obligation 116590 116590 21724842 17166 17166 21707676 14561000 14561000 36268676 20242050 17166 17166 20224884 14561000 14561000 34785884 Schedule D, Part III, Line 4 Collections of art - description of collections Located on the second floor of Corban's library, the Prewitt-Allen Archaeological Museum houses a rare collection of over 900 artifacts and replicas from the Middle East and Greece, ranging from 7th century Egypt to 18th century Ottoman Empire (modern-day Iraq). Visitors are welcome to peruse the museum as well as school field trips, senior citizen groups, and church groups. Schedule D, Part V, Line 4 Intended uses of endowment funds The earnings on the endowment is to be used to award scholarships based on donor guidance. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expense - 17166 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Student Aid - 14561000 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expense - 17166 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Student Aid - 14561000 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 organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Students attending the University may obtain financial assistance from grants and other government programs. These programs include Federal Work Study, Federal Pell Grant, Federal Supplemental Educational Opportunity Grant, Federal Direct Loan Program, and the Oregon Opportunity Grant. Sub-Saharan Africa 0 3 Program Services Foreign Mission Trip 16018 Central America and the Caribbean 0 1 Program Services medical mission trip 2223 0 4 0 0 0 4 18241 0 18241 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; SUB-SAHARAN AFRICA-Accrual Warrior Golf Classic 30521 27221 3300 6557 3048 1150 AG Dinner Fundraiser 45411 44111 1300 4446 1335 3 72700 68205 4495 630 148632 139537 9095 6557 7494 3115 17166 -8071 true Student Scholarships 832 14561000 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The organization utilizes PowerFAIDS financial aid software and the Populi Student System to monitor and ensure that financial aid grants are awarded according to university, state and federal guidelines. No cash changes hands, and funds are directly tied to student accounts. X true true X X X true false false false false false false false false Tom Cornman Provost 181322 0 0 0 0 0 1825 0 15782 0 198929 0 0 0 Sheldon Nord Former President 230648 0 0 0 93324 0 2887 0 9175 0 336034 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use A taxable housing allowance was provided for the University president in calendar year 2022. Schedule J, Part I, Line 4a Severance or change-of-control payment Sheldon Nord - $92,064.59 Marcus Devight Family Relationship with Ed Dressel, Trustee 28230 Compensation false Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee is composed of the Board committee chairs. The Executive Committee shall conduct Trustee business before and between regular Board meetings if necessary as well as bring important information and recommendations to the full Board. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm. The Form 990 is reviewed in detail by the VP for Business and the Finance Committee of the Board of Trustees. A copy of the return is sent to the board prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy Board members and officers sign annual conflict of interest statements that are reviewed by the Board Development Chair. The President's office and Board Secretary review the disclosure statement signed by the Development Chair. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Finance Committee of the Board of Trustees reviewed compensation for the renewal of the contract of the President of the University and made a recommendation to the Board of Trustees. The Board approved the contract before being issued and signed by the President of the University. The Finance Committee examined the compensation of similar institutions. The approval process is documented in the Board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation for other officers is reviewed by the President and Human Resource Director using comparability data. The process is documented with HR. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Services - Total Revenue: 1106483, Related or Exempt Function Revenue: 1106483, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Dining Contract - Total Expense: 1368951, Program Service Expense: 1368951, Management and General Expenses: , Fundraising Expenses: ; Dues - Total Expense: 120991, Program Service Expense: 65877, Management and General Expenses: 55114, Fundraising Expenses: ; Outside Contract Services - Total Expense: 1335881, Program Service Expense: 608508, Management and General Expenses: 642921, Fundraising Expenses: 84452; Other Services Fees - Total Expense: 822370, Program Service Expense: 534338, Management and General Expenses: 250523, Fundraising Expenses: 37509;