2024-05-15T14:08:13-05:00 2023-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2022-07-01 941279798 PACIFIC UNION COLLEGE % JOY HIRDLER PACI 7079656633 ONE ANGWIN AVENUE ANGWIN CA 94508 JOY HIRDLER VP FINANCIAL ADMIN 7079656210 2024-05-15 true BRANDON PARKER 999009999 Lauren R Denton P01571860 2604604000 3 2022 2023-04-26 12:10:37Z RALPH TRECARTIN ONE ANGWIN AVE ANGWIN CA 94508 55776957 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 19 18 844 20 170451 15020 9400353 10015340 30646488 32605196 1635820 875030 166399 366072 41849060 43861638 12402586 12842662 0 0 21849134 20227551 0 0 785438 16446384 18634719 50698104 51704932 -8849044 -7843294 87463795 86658470 64406654 69775353 23057141 16883117 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 47202579 12842662 32515555 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. 47202579 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 false false false true true true false false true 1166 0 844 true true true false false false false false false false false false false false X 19 18 false false false false false false false true true false false true true true true true true true true false CA X JOY HIRDLER 7079656633 FINANCIAL ADMIN OFFICE ONE ANGWIN ANGWIN CA 94508 RALPH TRECARTIN PRESIDENT 40.0 0.0 X X 195705 0 33391 BRANDON PARKER LEFT 0722 CHIEF FINANCIAL OFFICER 40.0 0.0 X 134091 0 23654 KELLIE LIND VP FOR ADVANCEMENT 40.0 0.0 X 133020 0 8652 KIMBERLY DUNKER CHAIR OF NURSING DEPARTMENT 40.0 0.0 X 130120 0 10521 MICHAEL PERRYMAN PROFESSOR BUSINESS ADMIN. 40.0 0.0 X 112857 0 7917 CLIFFORD RUSCH PROFESSOR OF VISUAL ARTS 40.0 0.0 X 115805 0 3358 RYAN SMITH VP FOR STUDENT LIFE 40.0 0.0 X 111097 0 5695 MILBERT MARIANO SECRETARY 40.0 0.0 X 93706 0 7765 JOY HIRDLER START 1122 TREASURER 40.0 0.0 X 15300 0 1206 BRADFORD NEWTON TRUSTEE 1.0 0.0 X 0 0 0 SANDRA ROBERTS CHAIR 1.0 0.0 X X 0 0 0 ANDRE WANG TRUSTEE 1.0 0.0 X 0 0 0 BERIT VON POHLE TRUSTEE 1.0 0.0 X 0 0 0 CARLOS CAMACHO TRUSTEE 1.0 0.0 X 0 0 0 DAN SERNS 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 RUTH CHUNG TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN MAYER TRUSTEE 1.0 0.0 X 0 0 0 STEVEN HERBER TRUSTEE 1.0 0.0 X 0 0 0 1041701 0 102159 13 false true false MURPHY LOGAN ROADES-BROWN LLP 2350 FIRST ST ST HELENA CA 94559 LEGAL 221652 PACO'S PAINTING 2563 HARNESS DR POPE VALLEY CA 94567 PAINTING 104830 BON APPETIT PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 2364763 3 3710916 6304424 10015340 TUITION & FEES 611710 25681325 25681325 MEN & WOMEN'S DORMITORIES 611710 3486695 3486695 STUDENT HOUSING 611710 1659745 1659745 VARIOUS FEES 611710 53162 53162 FOOD SERVICE 611710 31600 31600 1692669 1602443 90226 32605196 698221 698221 0 0 669137 303650 365487 0 365487 80225 285262 11694487 93991 11611669 82818 93991 176809 176809 0 0 0 0 0 0 0 0 0 WATER SYSTEM 900099 585 585 585 43861638 32515555 170451 1160292 0 12842662 12842662 0 0 504818 218192 150425 136201 0 11009155 9614410 1304868 89877 2247567 1928863 280211 38493 5373725 5134729 135202 103794 1092286 937401 136178 18707 24685 24685 132132 132132 119435 119435 0 0 0 3961363 3921264 40099 683510 680071 1099 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107481 -2821296 249424 566522 31215552 30090803 88680 5275653 278223 431600 34745313 29213723 278545 1028896 655739 -225378 30090803 28366789 751162 1150058 1138021 -83735 29213723 0.07282 0.92718 false false 11605820 2101605 13707425 49759058 34327426 15431632 19247552 11684047 7563505 12488221 8652630 3835591 40538153 0 DEPOSITS FROM OTHERS 1495870 TRUSTS PAYABLE 2524613 ASSET RETIREMENT OBLIGATION 2949147 6969630 41327385 1459871 8848538 10308409 31018976 12842662 12842662 43861638 47563805 8701535 8701535 38862270 12842662 12842662 51704932 SCHEDULE D, PART II, LINE 9 THE REVENUE WAS RECORDED WHEN IT WAS RECEIVED IN DECEMBER OF 2018. ALL RELATED EXPENSES FOR THE CARE OF THE EASEMENT ARE ACCOUNTED FOR IN OPERATIONS AND MAINTENANCE. SCHEDULE D, PART V, LINE 4 PACIFIC UNION COLLEGE'S ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR STUDENT SCHOLARSHIPS, GENERAL OPERATIONS, CAPITAL PROJECTS AND ENDOWED CHAIRS. SCHEDULE D RECONCILIATION PART XI LINE 2D RENTAL EXPENSE $303,650 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $209,399 HOWELL MOUNTAIN ENTERPRISES REVENUE $8,335,489 TOTAL $8,848,538 LINE 4B STUDENT AID RECLASS $12,842,662 PART XII LINE 2D RENTAL EXPENSE $303,650 HOWELL MOUNTAIN ENTERPRISES EXPENSE $8,397,885 TOTAL $8,701,535 LINE 4B STUDENT AID RECLASS $12,842,662 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. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE DISCRIMINATION POLICY WAS PUBLISHED ON THE WEBSITE. SCHEDULE E, PART I, LINE 6A PACIFIC UNION COLLEGE RECEIVES ACCESS TO FEDERAL FUNDS FOR EDUCATIONAL LOANS AND SCHOLARSHIPS. false EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 989 12842662 PART I, LINE 2 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 true false false false false false false false false RALPH TRECARTIN PRESIDENT 192390 75 3240 15391 18000 229096 BRANDON PARKER LEFT 0722 CHIEF FINANCIAL OFFICER 77423 125 56543 5654 18000 157745 SCHEDULE J, PART I, LINE 1A PACIFIC UNION COLLEGE PROVIDES HOUSING TO THE PRESIDENT AND THE CFO (BRANDON PARKER). THE HOMES ARE LOCATED ON CAMPUS AND ARE REGULARLY USED FOR BUSINESS PURPOSES. THE PRESIDENT AND THE CFO MUST LIVE IN THE PROVIDED HOUSING AS CONDITIONS OF EMPLOYMENT. AS SUCH, THE HOUSING IS NON-TAXABLE. 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. BRANDON PARKER RECEIVED $50,700 IN SEVERENCE DURING CALENDAR YEAR 2022. FORM 990, PART VI, LINE 1B RALPH TRECARTIN IS COMPENSATED AS THE PRESIDENT OF THE COLLEGE AND IS THEREFORE A NON-INDEPENDENT BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM. IT IS THEN REVIEWED IN DETAIL BY THE CFO, CONTROLLER, AND BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C 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. FORM 990, PART VI, SECTION B, LINE 15A & 15B 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, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $209,399 HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 2100345 1418431 1.00000 true CHARITABLE REMAINDER TRUSTS (2) 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 J 110424 CASH HOWELL MOUNTAIN ENTERPRISES D 3788898 CASH