2023-03-13T13:52:20-05:00 2022-04-30 363990892 Capin Crouse LLP 3200 Guasti Road Suite 230 Ontario CA 91761 990 2021-05-01 941339635 Simpson University SIMP 5302245600 2211 College View Drive Redding CA 96003 Timothy N Dietz CFO 5302245600 2023-03-13 1 Timothy Dietz 999009999 Daren Daiga P01074795 5055022746 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Dr Norman Hall 2211 College View Drive Redding CA 96003 44025018 0 X SimpsonU.edu X 1955 CA Developing each student in mind, faith, and character for a life-time of meaningful work and service. 22 22 541 24 0 0 17121327 14746087 25209924 28082922 485115 643547 0 0 42816366 43472556 10258433 11724354 0 0 11826810 12203582 0 0 834644 10263337 13111367 32348580 37039303 10467786 6433253 49730912 52447499 33885026 31220621 15845886 21226878 Simpson University is a Christ-centered learning community committed to developing each student in mind, faith, and character for a life-time of meaningful work and service in a constantly changing world. 0 0 31483860 11724354 28082922 Simpson University is an institution of higher learning offering liberal arts and professional studies degrees and a graduate school. The University served approximately 960 traditional undergraduate students and 284 other education and graduate level students. 31483860 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1119 0 1 541 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CO FL MD OR WA X Timothy N Dietz 5302245600 2211 College View Drive Redding CA 96003 X Dr James M Postma Board Chair 1.00 X X 0 0 0 Dr Jo Anne C Cripe Board Vice Chair 1.00 X X 0 0 0 Rev Dennis Pust Board Secretary 1.00 X X 0 0 0 Josh Barker Trustee 1.00 X 0 0 0 Rebecca Berg Trustee 1.00 X 0 0 0 Mr William H Carlson Trustee 1.00 X 0 0 0 Dr Gary D Friesen Trustee 1.00 X 0 0 0 David Gilmore Trustee 1.00 X 0 0 0 Jim Goddard Trustee 1.00 X 0 0 0 Frank Harding Trustee 1.00 X 0 0 0 Mr Raymond L Homan Trustee 1.00 X 0 0 0 Mrs Julie K Irving Trustee 1.00 X 0 0 0 Mrs Catherine A Ludlow Trustee 1.00 X 0 0 0 Mr Mark Matheson Trustee 1.00 X 0 0 0 Mr Adam McElvain Trustee 1.00 X 0 0 0 Dr Thomas J Perry Trustee 1.00 X 0 0 0 Mr Norman F Reinhardt Trustee 1.00 X 0 0 0 Mr David S Richey Trustee 1.00 X 0 0 0 Rev Dr J Wayne Spriggs Trustee 1.00 X 0 0 0 Mr Lue Thao Trustee 1.00 X 0 0 0 Nha Tran Trustee 1.00 X 0 0 0 Rev Monty C Wright Trustee 1.00 X 0 0 0 Mr Alan Burchett Trustee (part year) 1.00 X 0 0 0 Rev William W Malick Trustee (part year) 1.00 X 0 0 0 Dr Norman D Hall President 40.00 X 134721 0 106456 Mr Timothy N Dietz Chief Financial Officer 40.00 X 114153 0 27684 Robert Quirk Chief Operations Officer 40.00 X 116190 0 32982 Dale Simmons Provost 40.00 X 122635 0 30955 Dan Tating Athletic Director 40.00 X 108213 0 25030 Misty Smith Dean of Nursing 40.00 X 105533 0 46453 Roy Melendez Director of Advancement 40.00 X 103775 0 0 805220 0 269560 7 0 1 0 Frandsen Construction PO Box 997 Anderson CA 96007 Misc construction projects 266200 Gibson Heating & Air 1153 Prestige Way Redding CA 96003 Install new a/c units 220852 Parks Hardwood Floors 19680 Gas Point Rd Cottonwood CA 96022 New flooring installation 162850 3 10057846 4688241 14746087 Tuition and fees 611310 23811639 23811639 Residence housing 611310 3441439 3441439 Educational conference 611310 45004 45004 784840 784840 28082922 296304 296304 5799 5799 893906 549173 3289 344733 -3289 341444 341444 43472556 28082922 0 643547 11724354 11724354 554994 554994 6257 6257 10120785 8053048 1691890 375847 746106 694347 19353 32406 775440 626756 119432 29252 63239 18485 43891 863 172902 172902 105000 105000 3076090 2340455 663074 72561 910165 744880 133594 31691 603905 478042 103912 21951 168603 136275 25968 6360 688757 556694 106081 25982 1213461 980791 186895 45775 1708855 1381199 263194 64462 1320030 1066927 203308 49795 450388 364030 69368 16990 Equip. Rent & Main. 1457800 1204826 203204 49770 Instr./library supplies 542352 542352 Memberships 217008 175399 33423 8186 Student activities 190962 187143 3819 221850 207857 11240 2753 37039303 31483860 4720799 834644 3092942 5551577 9949951 4111817 583865 4661735 114554 528542 246482 124716 26449 24210 348367 104115 47311222 18735446 26339031 28575776 6947585 6699228 725836 725836 1355850 1339947 49730912 52447499 1838569 1256909 49136 28918195 28937862 79685 -98801 2356815 551000 642626 573651 33885026 31220621 X 6070638 9335574 9775248 11891304 15845886 21226878 49730912 52447499 6433253 -1052261 0 X 0 1 X 1 1 1 X 1830423 4430393 5202088 17121327 14746087 43330318 1830423 4430393 5202088 17121327 14746087 43330318 98133 43232185 513637 645294 246 235783 302103 1697063 10802 23150 33952 16781 15241 32022 45093355 123294216 0.95870 0.93650 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2017 Amount: $ 16,781. 2018 Amount: $ 15,241. 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 qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 6000 6000 0 Part II-B, Line 1: Pay dues for memberships to Higher Education lobbying groups. 7388879 272667 -374098 97157 7190201 5990453 167498 1235095 4167 7388879 7649301 40846 -19475 1680219 5990453 7400106 99629 416109 266543 7649301 7206577 118227 328316 253014 7400106 0.04880 0.95120 0 0 622289 622289 36284584 12647769 23636815 6276537 3442840 2833697 4127812 2644837 1482975 28575776 Annuity and trust obligations 573651 573651 32136677 -1052261 -10178618 -11230879 43367556 105000 105000 43472556 26755685 0 26755685 105000 10178618 10283618 37039303 Part V, Line 4: To fund student scholarships. Part XI, Line 2d - Other Adjustments: Scholarships netted against revenue -10,178,618. Part XII, Line 4b - Other Adjustments: Scholarships netted against revenue 10,178,618. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 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 The University receives federal assistance to award financial aid to eligible students. The University also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) and the Paycheck Protection Program as part of the CARES Act. 1 Scholarships 682 10178618 HEERF Grant recipients 315 1545736 Part I, Line 2: Simpson University awards financial aid grants to students in accordance with the University's institutional financial aid policies. All scholarships are awarded to current students of the institution, thus enabling the institution to track their academic performance and use of all scholarship funds. Scholarships funds are directly applied to the student accounts with no cash changing hands. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Dr Norman D Hall President 133431 0 0 0 1290 0 9570 0 97251 0 241542 0 0 0 Dale Simmons Provost 120655 0 0 0 1980 0 0 0 31320 0 153955 0 0 0 Misty Smith Dean of Nursing 105269 0 0 0 264 0 0 0 46818 0 152351 0 0 0 Part I, Line 1a Dr. Norman D. Hall, President, received a ministerial housing allowance during the reporting period. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. As a condition of employment, and as a convenience to the University, Mr. Timothy Dietz, CFO, is provided a home on University grounds. This benefit was not included in Mr. Dietz's taxable compensation. A California Municipal Finance Authority 201563466 13048VUK2 2020-12-17 29500000 Refinance debt and various capital projects 0 0 0 A 29506499 2393100 590000 2900000 2444560 20505445 673394 2025 0 1 0 0 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 Schedule K Part II Line 3 The amount reporting here includes $6,499 of accrued interest. This explains the difference from the amount reported on Part I, column (e). 34300 Tuition Assistance Discounted tuition Form 990 Part VI, Line 1a: The Executive Committee shall be composed of the Board Chair (who shall chair the committee meetings), all former Board Chairs, the current Vice Chair(s), the Board Secretary, the Board Committee Chairs, and a District Superintendent designated by the Board Chair. The primary responsibilities of this committee are to: (1) Establish, monitor, and evaluate all responsibilities and activities of the Board. (2) Ensure that all Board actions are consistent with the University's Strategic Plan, the University's By-Laws, and the Board's Policy Manual. (3) Review and recommend policies and procedures applicable to relationships between the Board, the University President, and Staff. (4) Conduct the annual evaluation of the President and rate his or her performance, establishing performance objectives for the upcoming year. (5) Serve, along with the Board Chair, as the selection committee making recommendations to the full Board for Presidential appointments during transitions in institutional leadership. (6) Draft and authorize the Chair to execute contracts of employment between the University and its President, and, when appropriate, President's spouse, reporting back to the full board on any such actions taken (7) Annually review compensation and benefits for all Simpson University Executive Staff members that they are just and reasonable in comparison with available salary survey data (such as the CCCU survey); (8) Oversee and monitor all legal matters; and (9) Act on behalf of the Board at and between Board meetings on matters specifically delegated to it by resolution of the full Board Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the CFO and Controller. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The University has a written conflict of interest policy that is signed by all officers and board members on an annual basis. The signed statements are reviewed by members of the Executive Committee. The individual members of the Executive Committee do not review their own signed statement. 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, Section B, line 15 The Executive Committee of the board of trustees reviews compensation data compiled from the Coalition of Christian Colleges and University's (CCCU) national salary survey. This data shows current executive salaries and considers those along with the standard employee pay increase for all university employees. The Executive Committee determines the compensation for all executives. The Secretary of the board of trustees signs the employee contracts for executives and the signed contracts are saved in the applicable human resource files. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Part VII, column (F) and Schedule J, Part II, column (C): Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Charitable Remainder Annuity Trust (1) Trust CA Simpson University 0 Charitable Remainder Unitrust (2) Trust CA Simpson University 0 Irrevocable Trust (1) Trust CA Simpson University 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0