2023-03-08T16:24:42-06:00 2022-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-07-01 930391586 LINFIELD UNIVERSITY % PAUL L SHILLAM LINF 5038832698 900 SE BAKER STREET Suite A512 MCMINNVILLE OR 97128 MICHAEL G WENZ VP FINANCE AND ADMIN 5038832698 2023-05-15 true PAUL SHILLAM 999009999 Lauren R Denton P01571860 2604604000 2 2021 2023-04-26 12:10:37Z MICHAEL G WENZ 900 SE BAKER ST UNIT A512 MCMINNVILLE OR 97128 155649306 false X LINFIELD.EDU X 1858 OR LINFIELD UNIVERSITY IS AN UNDERGRADUATE AND GRADUATE UNIVERSITY RECOGNIZED FOR ITS STRONG TEACHING FACULTY, OUTSTANDING SCIENCE PROGRAMS AND DISTINCTIVE INTERNATIONAL EMPHASIS. 32 31 1743 150 0 0 7643804 12970245 91333830 88184111 2894053 7557590 1951793 1557420 103823480 110269366 40420493 38159300 0 0 38810887 38411322 0 0 2301545 23078584 28701020 102309964 105271642 1513516 4997724 330542841 308659467 75498421 72424988 255044420 236234479 X LINFIELD UNIVERSITY ADVANCES A VISION OF LEARNING, LIFE, AND COMMUNITY THAT PROMOTES INTELLECTUAL CHALLENGE AND CREATIVITY, VALUES BOTH THEORETICAL AND PRACTICAL KNOWLEDGE, ENGAGES THOUGHTFUL DIALOGUE IN A CLIMATE OF MUTUAL RESPECT AND INSPIRES THE COURAGE TO LIVE BY MORAL AND SPIRITUAL PRINCIPLES. false false 74358974 38159300 78888370 Linfield University is an independent, comprehensive undergraduate and graduate University recognized for its strong teaching faculty, outstanding science programs and distinctive international emphasis. Linfield has challenging and exciting academic programs that feature a College of Arts & Sciences, School of Business and School of Nursing in which there is genuine concern for individuals and their progress. The curriculum fosters the development of wholly educated individuals. The Linfield curriculum encourages inquiry, analysis and imagination habits of mind that provide the foundation for reasoned action, wonder and continual learning in all aspects of life. 12934265 97592 STUDENT SUPPORT: IN SUPPORT OF THE MISSION OF THE UNIVERSITY, THE MISSION OF THE STUDENTS SERVICES DIVISION IS TO OPTIMIZE THE OPPORTUNITY FOR STUDENT DEVELOPMENT BY FACILITATION AND ENCOURAGING THE INTELLECTUAL, SOCIAL, CULTURAL, EMOTIONAL, PHYSICAL, LIFE PLANNING AND SPIRITUAL GROWTH OF THE STUDENTS AS INDIVIDUALS AND AS MEMBERS OF THE LARGER COMMUNITY. 5546783 10749591 AUXILIARY ENTERPRISES: IN SUPPORT OF THE MISSION OF THE UNIVERSITY, THE AUXILIARY AREAS OF THE UNIVERSITY PROVIDE SERVICES TO THE STUDENTS WHILE THEY CARRY OUT THEIR EDUCATIONAL ENDEAVORS. AUXILIARY ENTERPRISES INCLUDES SUCH AREAS AS BOOKSTORE, DINING SERVICES AND ON CAMPUS LIVING FACILITIES. 92840022 true true false false false false false true false true true false false true true true true false true false false false true false true false false false true true true false false false false false false false false false false true false false false false true true false false false true 2654 0 true 1743 true false false false false false true true false false false false false false X 32 31 true false false false false false false true true false false true true true true true true true true false OR X PAUL L SHILLAM 5038832698 900 SE BAKER ST UNIT A512 MCMINNVILLE OR 97128 MILES DAVIS PRESIDENT/BOARD MEMBER 40.0 0.0 X X 337160 0 24540 MARYANN RODRIGUEZ LEFT 222 VP FINANCE & ADMIN/CFO 40.0 0.0 X 205365 0 3440 SUSAN AGRE-KIPPENHAN PROVOST/VP ACADEMIC AFFAIRS 40.0 0.0 X 172763 0 10483 JOSEPH WILFERTH DEAN OF ARTS & SCIENCE 40.0 0.0 X 154809 0 27687 JENNIFER MADDEN DEAN OF SCHOOL OF BUSINESS 40.0 0.0 X 166007 0 3631 JOSEPH HUNTER VP ADVANCEMENT 40.0 0.0 X 165366 0 906 KIMBERLY JONES DEAN OF NURSING (LEFT 6/22) 40.0 0.0 X 150684 0 11024 SUSAN HOPP VP STUDENT AFFAIRS 40.0 0.0 X 137030 0 12469 HENNY BREEN PROFESSOR 40.0 0.0 X 136563 0 2837 GINNY BLACKSON DIRECTOR OF LIBRARY 40.0 0.0 X 123450 0 3742 DEVIN THACKER STUDENT BOARD MEMBER 2.0 0.0 X 6894 0 0 BOB BRESHOCK BOARD MEMBER 0.0 0.0 X 0 0 0 BRIAN GERRITZ BOARD MEMBER 2.0 0.0 X 0 0 0 DAVE BACA BOARD MEMBER 2.0 0.0 X 0 0 0 DAVE DILLON BOARD MEMBER 2.0 0.0 X 0 0 0 DAVE HAUGEBERG BOARD MEMBER 0.0 0.0 X 0 0 0 ERNIE ROSE BOARD MEMBER 2.0 0.0 X 0 0 0 GLEN GIOVANNETTI BOARD MEMBER 2.0 0.0 X 0 0 0 KERRY CARMODY BOARD MEMBER 2.0 0.0 X 0 0 0 MARK PATTERSON BOARD MEMBER 2.0 0.0 X 0 0 0 MARV HENBERG BOARD MEMBER 2.0 0.0 X 0 0 0 MATTHEW VANCE BOARD MEMBER 2.0 0.0 X 0 0 0 MOE MOMTAZI BOARD MEMBER 2.0 0.0 X 0 0 0 NORM NIXON BOARD MEMBER 2.0 0.0 X 0 0 0 PHILLIP BOND BOARD MEMBER 2.0 0.0 X 0 0 0 RYAN HARRIS BOARD MEMBER 2.0 0.0 X 0 0 0 SCOTT CHAMBERS BOARD MEMBER 2.0 0.0 X 0 0 0 STEVE BILS BOARD MEMBER 2.0 0.0 X 0 0 0 TOM SUTRO BOARD MEMBER 2.0 0.0 X 0 0 0 TONY UPHOFF BOARD MEMBER 2.0 0.0 X 0 0 0 AMY PROSENJAK BOARD MEMBER 2.0 0.0 X 0 0 0 ERIKA MARKSBURY BOARD MEMBER 2.0 0.0 X 0 0 0 KELLANNE HENRY BOARD MEMBER 2.0 0.0 X 0 0 0 LEDA GARSIDE BOARD MEMBER 2.0 0.0 X 0 0 0 LUCINDA DAY FOURNIER BOARD MEMBER 2.0 0.0 X 0 0 0 MARCY HAMBY TOWNS BOARD MEMBER 2.0 0.0 X 0 0 0 MARTHA COX BOARD MEMBER 2.0 0.0 X 0 0 0 MICHELLE GIGUERE BOARD MEMBER 2.0 0.0 X 0 0 0 PAMELA CLAASSEN BOARD MEMBER 2.0 0.0 X 0 0 0 RANETTE KAMAKA BOARD MEMBER 2.0 0.0 X 0 0 0 SU-YEN WONG BOARD MEMBER 2.0 0.0 X 0 0 0 1756091 0 100759 26 false true false WALSH CONSTRUCTION 2905 SW FIRST AVE PORTLAND OR 97201 GENERAL CONTRACTOR 14452488 SRG PARTNERSHIP 621 SW COLUMBIA STREET PORTLAND OR 97201 ARCHITECTS 494312 RUFFALO NOEL LEVITZ PO BOX 3018 CEDAR RAPIDS IA 52406 ENROLLMENT CONSULT. 735990 PHYSICIANS MEDICAL CENTER PC 2435 NE CUMULUS AVE A MCMINNVILLE OR 97128 STUDENT HEALTH SVCS 393089 ABACUS RESOURCE MANAGEMENT 12655 SW CENTER ST UNIT 250 BEAVERTON OR 97005 ENGINEERING CONSULT. 343197 9 18300 4931310 8020635 500597 12970245 TUITION REVENUE 611310 76791358 76791358 AUXILIARY SERVICE REVENUE 611310 10919597 10919597 ATHLETICS 561740 473156 473156 88184111 2957227 2957227 0 0 787118 400901 386217 0 386217 386217 49532049 44030638 901048 5501411 -901048 4600363 4600363 53331 18300 47353 5978 5978 0 0 0 0 0 0 PARKING 611310 109146 109146 OTHER REVENUE 611310 1056079 1056079 1165225 110269366 89735553 7563568 0 37978749 37978749 180551 180551 0 1003907 313907 597769 92231 0 29111824 25114073 2742841 1254910 523597 433460 63921 26216 5597997 4579207 753541 265249 2173997 1823782 249401 100814 10937500 9784499 738079 414922 128088 128088 103250 103250 0 0 50918 50918 184287 103777 58571 21939 702304 249042 453262 533498 416855 116643 691960 389567 298017 4376 0 3143231 2799145 342899 1187 2117468 1990098 124377 2993 0 36487 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0.14800 0.58300 0.26900 false false 6641720 11867863 18509583 124599475 42705642 81893833 0 0 0 39886993 34527194 5359799 34034260 4726226 29308034 135071249 INTEREST RECEIVABLE 80282 ASSETS HELD IN TRUST BY OTHERS 15663573 15743855 0 SPLIT INTEREST AGREEMENTS 1597497 1597497 47894961 -24612442 448254 -24164188 72059149 50918 38159299 38210217 110269366 67509679 448254 448254 67061425 50918 38159299 38210217 105271642 SCHEDULE D, PART III, LINE 4 TWO HISTORICAL STRUCTURES ON CAMPUS WERE DESIGNATED AS HERITAGE SITES BY THE CITY OF MCMINNVILLE. THE CITY OF MCMINNVILLE RECOGNIZES THAT CERTAIN DISTRICTS, BUILDINGS, AND SITES GIVE THE COMMUNITY CHARACTER AND BEAUTY AND PROVIDE A VISUAL RECORD OF MCMINNVILLE HERITAGE. THE PRESERVATION OF THESE STRUCTURES AND AREAS IS IMPORTANT FOR THE EDUCATION, ENJOYMENT, AND PRIDE OF THE CITIZENS OF MCMINNVILLE. THESE BUILDINGS CONTINUE TO BE USED AS OFFICES AND CLASSROOMS FOR EDUCATIONAL PURPOSES. THE UNIVERSITY MAINTAINS A COLLECTION THROUGHOUT ITS CAMPUS OF DONATED ARTWORK. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE USED FOR INSTRUCTION SUPPORT, ACADEMIC SUPPORT, STUDENT SERVICES, INSTITUTIONAL SUPPORT, PLANT SUPPORT, RESEARCH AND SCHOLARSHIPS AS DIRECTED BY DONORS AND BY BOARD OF TRUSTEES IF ENDOWMENTS ARE NOT RESTRICTED. SCHEDULE D, PART X, LINE 2 ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE UNIVERSITY'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNIVERSITY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE UNIVERSITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN BY THE UNIVERSITY AND HAS CONCLUDED THAT AS OF JUNE 30, 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNIVERSITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNIVERSITY'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2018. SCHEDULE D, PART XI & XII LINE 2D: RENTAL EXPENSE 400,901 FUNDRAISING EXPENSE 47,353 TOTAL $448,254 LINE 4B: STUDENT FINANCIAL AID $38,159,299 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 UNIVERSITY CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF STUDENTS FROM LARGE GEOGRAPHIC SECTIONS OF THE US AND WORLDWIDE, AND ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. THE UNIVERSITY FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO ALL STUDENTS, WHICH IS WIDELY PUBLISHED IN THE LITERATURE SENT TO STUDENTS AND PROSPECTIVE STUDENTS AND IS PUBLICIZED IN THE LOCAL NEWSPAPER. ACCORDINGLY, UNDER SEC 403(2)(B), THE UNIVERSITY COMPLIES WITH THE PUBLICITY REQUIREMENT BY FULFILLING THE SEC 402 PROCEDURES PERTAINING TO NONDISCRIMINATORY POLICY STATEMENTS. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY RECEIVES STUDENT FINANCIAL ASSISTANCE FROM THE DEPARTMENT OF EDUCATION AND HAS AN ANNUAL INDEPENDENT AUDIT IN ACCORDANCE WITH OMB CIRCULAR A-133. THAT REPORT AND THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDES ALL FEDERAL GRANTS RECEIVED BY THE UNIVERSITY, WHICH HAVE ACTIVITY DURING THE FISCAL YEAR. THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING AND IN ACCORDANCE WITH OMB CIRCULAR A-133. true SCHOLARSHIPS Sub-Saharan Africa 1 42700 SCHOLARSHIPS Europe (Including Iceland and Greenland) 1 6000 SCHOLARSHIPS East Asia and the Pacific 4 86501 SCHOLARSHIPS South America 1 45350 false false false false false false WILDCAT OPEN 71631 18300 53331 25840 1760 19753 0 71631 18300 53331 25840 1760 19753 47353 5978 true SCHOLARSHIPS 1664 37978749 SCHEDULE I, PART I, LINE 2 GRANTS AND SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY VALIDATING REGISTRATION AND SATISFACTORY PROGRESS TOWARDS COMPLETION OF EDUCATIONAL REQUIREMENTS. X X X true true X X X X false false false false false false false false false MILES DAVIS PRESIDENT/BOARD MEMBER 324264 0 12896 1650 22890 361700 MARYANN RODRIGUEZ LEFT 222 VP FINANCE & ADMIN/CFO 205365 0 0 1009 2431 208805 SUSAN AGRE-KIPPENHAN PROVOST/VP ACADEMIC AFFAIRS 172763 0 0 870 9613 183246 JOSEPH HUNTER VP ADVANCEMENT 165366 0 0 875 31 166272 JENNIFER MADDEN DEAN OF SCHOOL OF BUSINESS 166007 0 0 850 2781 169638 JOSEPH WILFERTH DEAN OF ARTS & SCIENCE 154809 0 0 825 26862 182496 KIMBERLY JONES DEAN OF NURSING (LEFT 6/22) 150684 0 0 765 10259 161708 SCHEDULE J, PART I, LINE 1A LINFIELD UNIVERSITY PROVIDES HOUSING FOR THE PRESIDENT. HE IS REQUIRED TO LIVE THERE AS A CONDITION OF HIS EMPLOYMENT AND FOR THE CONVENIENCE OF THE EMPLOYER. THE UNIVERSITY PAYS CLUB DUES TO MICHELBOOK COUNTRY CLUB AND THE ARLINGTON CLUB AS PART OF THE PRESIDENT'S ROLE (E.G. FUNDRAISING, EXTERNAL RELATIONS, MEETING SPACE, ETC.). THE UNIVERSITY OCCASIONALLY PAYS TRAVEL COSTS FOR THE PRESIDENT'S SPOUSE IF SHE IS ATTENDING ALUMNI GATHERINGS OR OTHER EVENTS WHERE IT BENEFITS THE UNIVERSITY TO HAVE THE PRESIDENT AND HIS WIFE PRESENT. THESE ARE ALL NON-TAXABLE BENEFITS. A YAMHILL COUNTY OREGON 2020 SERIES A BONDS 936002318 98464TAK5 2020-10-07 50612937 SEE PART VI false false false B YAMHILL COUNTY OREGON 2020 SERIES B BONDS 936001787 98464TAK5 2020-10-07 9440000 SEE PART VI false false false A 22317223 0 46135000 3699130 0 0 296706 0 0 20060565 289878 3939435 2023 true false true true B 0 8348035 9440000 944000 0 0 86605 0 0 0 61360 0 2020 true false true true A false false false false 0 false false false true B false false false false 0 false false false true A false false false true false false 0 false 0 true true B false false false true false false 0 false 0 true true A true B true PART I, COLUMN F A: Description: Yamhill County 2020A Bond was used for refunding Oregon Facilities Authority 2010A Bonds and is being used to finance or reimburse the University for incurred and to be incurred costs for campus development. B: Description: Yamhill County 2020B Bonds were used to defease and advance refund the Oregon Facilities Authority 2015 Series A Bonds. X 11 464360 FMV X 6 4393 FMV X AUCTION ITEMS 10 2050 FMV X PRIZE/AWARDS 6 6200 FMV X ATHLETIC SUPPLIES 2 19118 FMV X THEATER SUPPLIES 3 4476 FMV false true false PART I, COLUMN B LINFIELD UNIVERSITY IS REPORTING NUMBER OF CONTRIBTIONS IN COLUMN B OF SCHEDULE M, PART I. PART 1, LINE 33 LINFIELD'S LIBRARY RECEIVED HARD COVER BOOKS, SOFT COVER BOOKS, CD'S, DVDS, AND TAPES FROM VARIOUS DONORS. LINFIELD ACCEPTS DONATIONS OF FOOD AND BEVERAGE ITEMS FOR THE BANQUETS AND MEETINGS IT HOSTS FOR STUDENTS AND TRUSTEES. SOME SERVICE PROVIDERS ROUTINELY DISCOUNT INVOICES FOR SERVICES RENDERED. THESE DONATIONS INDIVIDUALLY ARE SMALL AND DO NOT HAVE AN EASILY ASCERTAINABLE VALUE, THEREFORE, IT IS NOT PRUDENT OR COST EFFECTIVE TO ASSIGN THEM A VALUE AND WE DO NOT CAPITALIZE THEM. FORM 990, PART VI, SECTION A, LINE 1B MILES DAVIS IS A COMPENSATED BOARD MEMBER AND THEREFORE IS NON-INDEPENDENT. FORM 990, PART VI, SECTION A, LINE 2 MARY ANN RODRIGUEZ AND DAVID HAUGEBERG HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING OF THE UNIVERSITY'S TAX RETURN, THE RETURN (FORM 990) AND SUPPLEMENTAL SCHEDULES AND INFORMATION ARE FORWARDED TO THE AUDIT COMMITTEE FOR REVIEW, COMMENTS, AND APPROVAL, INCLUDING SCHEDULE B. AFTER THE APPROVAL AND BEFORE THE RETURN IS FILED, A COPY IS POSTED TO THE TRUSTEE'S WEBSITE TO BE AVAILABLE FOR REVIEW BY EACH MEMBER OF THE BOARD OF TRUSTEES, EXCLUDING SCHEDULE B. THE INFORMATION THAT IS INCLUDED IN AND REPORTED ON IN SCHEDULE B IS PROVIDED TO THE FULL BOARD OF TRUSTEES CONFIDENTIALLY AT ITS REGULAR MEETINGS. AFTER THE RETURN IS POSTED TO THE FULL TRUSTEE'S WEBSITE, AMPLE TIME IS ALLOWED FOR COMMENTS AND CHANGES, IF ANY, PRIOR TO THE EXTENDED DUE DATE OF THE RETURN. ANY MATERIAL CHANGES IN THE APPROVAL BY THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST POLICIES AND QUESTIONNAIRES ARE DISBURSED, COLLECTED AND REVIEWED ANNUALLY. ANY APPARENT CONFLICTS ARE REVIEWED FOR MATERIALITY AND MITIGATING CONTROLS ARE THEN PUT IN PLACE AND FORWARDED TO THE UNIVERSITY'S AUDIT COMMITTEE FOR FURTHER REVIEW AND ACTION AS DEEMED NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A & 15B THE PROCESS FOR DETERMINING THE COMPENSATION OF THE PRESIDENT OF THE UNIVERSITY IS COMPLETED PERIODICALLY BASED ON THE DIRECTION AND REVIEW OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. DATA COLLECTION IS PERFORMED BY LINFIELD'S SENIOR DIRECTOR OF HUMAN RESOURCES AND ADMINISTRATION VIA SURVEY OF COMPARABLE INSTITUTIONS. THE DATA IS ANALYZED AND REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES WHO DETERMINES THE PRESIDENT'S COMPENSATION. THE PROCESS FOR DETERMINING COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS ALSO COMPLETED PERIODICALLY BY THE SENIOR DIRECTOR OF HUMAN SERVICES AND ADMINISTRATION UTILIZING PUBLISHED COMPARABILITY DATA. THE DATA IS ANALYZED AND REVIEWED BY THE PRESIDENT OF THE UNIVERSITY. THE COMPENSATION COMMITTEE LAST REVIEWED IN MAY OF 2022. FORM 990, PART VI, SECTION C, LINE 19 LINFIELD UNIVERSITY'S FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE UNIVERSITY'S WEBSITE AND BY REQUEST. EACH YEAR, A CONFLICT OF INTEREST QUESTIONNAIRE IS ISSUED TO ALL TRUSTEES, OFFICERS, KEY EMPLOYEES AND FACULTY. GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $804,777 LINFIELD RESEARCH INSTITUTE 900 SE BAKER STREET MCMINNVILLE OR 97128 930452607 SUPPORTING OR 12A 501C3 LINFIELD true false false true false false false false false false false false false false false true false true false false