2023-04-18T11:52:47-07:00 2022-05-31 990 2021-06-01 951684793 WESTMONT COLLEGE WEST 8055656000 955 La Paz Road Santa Barbara CA 93108 Joseph Foster Controller 8055656286 2023-04-17 1 11 1 AAL2 X X X 2021 2023-04-26 12:10:37Z Gayle Beebe 955 La Paz Rd Santa Barbara CA 93108 132723963 0 X www.westmont.edu X 1937 CA Westmont College is an undergraduate, residential, Christian, liberal arts community serving God's kingdom by cultivating thoughtful scholars, grateful servants and faithful leaders for global engagement with the academy, church and world. 25 25 1102 25 0 -3917 21483877 34108544 72806172 79065569 10909405 6523966 896184 1412586 106095638 121110665 32903057 35593628 0 0 34534986 37541819 0 0 2763403 27117792 31381053 94555835 104516500 11539803 16594165 327879836 328569320 86432118 82043604 241447718 246525716 Higher Education: Westmont College is an undergraduate, residential, Christian, liberal arts community serving God's kingdom by cultivating thoughtful scholars, grateful servants and faithful leaders for global engagement with the academy, church and world. 0 0 89821254 35593628 87002121 Instruction. This program service encompassed a wide range of instruction in liberal arts curriculum 0 0 0 89821254 1 1 0 1 0 0 0 1 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 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 287 0 1 1102 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Joseph Foster 8055656286 955 La Paz Road Santa Barbara CA 93108 Gayle Beebe President 40 1 X 329792 0 46315 Douglas Jones Vice President for Finance 40 1 X 240453 0 41794 Rick Ifland Interim Provost and Director of Eaton Center 40 0 X 254993 0 23872 Reed Sheard VP for Advancement and CIO 40 1 X 216499 0 42112 Irene Neller Vice President for Enrollment, Marketing and Communications 40 0 X 214383 0 14039 Edith Schulze Vice President for Student Life 40 0 X 205439 0 21939 Stephen Baker Associate Vice President for Advancement 40 0 X 158723 0 35124 Judy Larson Director of Westmont Ridley Tree Museum 40 0 X 150115 0 19220 Paul Larson Controller 40 0 X 140066 0 10123 Beth Cauwels Director of Human Resources 40 0 X 125172 0 16787 Mike Allen Trustee 2 X 0 0 0 Holly Anderson Trustee 2 0 X 0 0 0 Teri Bradford Rouse Trustee 2 0 X 0 0 0 Phil Dunkelberger Trustee 2 0 X 0 0 0 Rick Fogg Trustee 2 0 X 0 0 0 Dave Gehring Trustee 2 0 X 0 0 0 Roy Goble Trustee 2 0 X 0 0 0 Ramon Gupta Trustee 2 0 X 0 0 0 Carol Houston Trustee 2 0 X 0 0 0 Helga Houston Trustee 2 0 X 0 0 0 Denise Jackson Trustee 2 0 X 0 0 0 Jordan Jackson Trustee 2 0 X 0 0 0 Tremper Longman Trustee 2 0 X 0 0 0 Patricia Martin Trustee 2 0 X 0 0 0 Todd Mattson Trustee 2 0 X 0 0 0 Bob Nicholson Trustee 2 0 X 0 0 0 Roxanne Packham Trustee 2 0 X 0 0 0 Jim Richardson Trustee 2 0 X 0 0 0 Karen Robilio Trustee 2 0 X 0 0 0 Sharon Rose Trustee 2 0 X 0 0 0 Jack Sinclair Trustee 2 0 X 0 0 0 Steve Stong Trustee 2 0 X 0 0 0 Lynne Tahmisian Trustee 2 0 X 0 0 0 Mitch Vance Chair of the Board 2 0 X 0 0 0 Celeste White Trustee 2 0 X 0 0 0 2035635 0 271325 71 0 1 0 Outside Open 19 W Carrillo St A Santa Barbara CA 93101 Network, servers and cyber security 460753 Exceltox Laboratories LLC 15375 Barranca Pkwy Ste E104 Irvine CA 92618 Lab testing supply and services 320400 National Graphics LLC 200 North Elevar Street Oxnard CA 93030 Printing Services 206321 BKD LLP 200 E Main Street Ste 700 Fort Wayne IN 46802 Audit services 144965 Steven Fellows 1390 Camino Manadero Santa Barbara CA 93111 Nursing Program Consultation 100699 5 0 0 0 0 5075480 29033064 1901224 34108544 Tuition and Fees 611310 60217766 60217766 0 0 Auxiliary Enterprises 611310 18847803 18847803 0 0 0 0 0 0 79065569 2865343 2865343 0 0 0 0 0 0 0 0 0 0 0 0 14941384 0 11282761 0 3658623 0 3658623 3658623 0 0 0 647138 330537 316601 316601 0 0 1095985 1095985 0 0 1095985 121110665 87002121 0 0 0 0 35593628 35593628 0 0 0 0 1206566 205439 706836 294291 0 0 0 0 26810589 20844489 4829607 1136493 1409364 1092242 266535 50587 6217612 4818581 1175858 223173 1897688 1470687 358886 68115 0 0 0 0 71254 0 71254 0 116630 0 116630 0 15000 0 15000 0 0 0 154216 0 154216 0 8805644 6830472 1676232 298940 463696 320883 110676 32137 1560483 1329188 188682 42613 1113096 927502 185594 0 3017 3017 0 0 4432780 4012616 402457 17707 2205643 1396207 459287 350149 0 0 0 0 1481198 1048390 347307 85501 661398 598707 60049 2642 0 0 0 0 6691274 6691274 0 0 1473395 880332 593063 0 Printing and Postage 693996 563005 71983 59008 Miscellaneous 1438333 1194595 141691 102047 104516500 89821254 11931843 2763403 0 0 16165527 9546610 17027994 14040494 1301894 1636019 0 0 0 0 7293378 7554158 660123 672677 376462 1101846 285260853 105381974 177526642 179878879 85743031 93069409 3892334 4912821 14899850 8983301 0 0 2992601 7173106 327879836 328569320 4559902 4565813 1027020 1027020 1717428 1822673 64334254 58786680 0 0 0 0 14793514 15841418 86432118 82043604 X 147490348 144941443 93957370 101584273 241447718 246525716 327879836 328569320 X 16594165 -11506820 0 154216 0 -163563 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 15000 1 0 0 0 15000 0 Schedule C, Part II-B, Line 1 Westmont College periodically seeks to influence State legislation it considers detrimental to its operations. The college is a member of an association of like-minded colleges and universities that have come together to lobby against such legislation. The college paid $15,000 as part of its membership in the organization. 195815 5781480 0 0 X X X X X Instruction and Education 0 95147951 10118494 -6938636 0 3814737 0 94513072 78071096 2363663 18293633 0 3580441 0 95147951 80673157 1107425 2240422 0 5949908 0 78071096 85110102 1502973 1425634 0 7365552 0 80673157 85008207 1726442 7010509 0 6733633 0 87011525 0.36 0.63 0.01 0 0 0 52932643 52932643 0 185612036 93427666 92184370 0 0 0 0 0 23239420 11954308 11285112 0 23476754 0 23476754 179878879 Long-Term Faculty Housing Commitments 14496008 Deferred Income from Split Interest Agreements 881311 Annuities Payable 464099 15841418 74469232 -11506820 0 0 -35134613 -46641433 121110665 0 0 0 121110665 69456622 0 0 0 687966 687966 68768656 154216 35593628 35747844 104516500 Schedule D, Part III, Line 4 The college collection of art is held for public display and instruction. Schedule D, Part V, Line 4 Endowment funds are used to create income for scholarships and certain programs. Schedule D, Part XI, Line 2d The accounting standards state that tuition discounts are applied to the Tuition and Fees revenues on the face of the Statement of Activities in the audited financials. Additionally, Westmont's audited financials include the Westmont Foundation revenues, the change in value of actuarial obligations, and gross bookstore revenues. Schedule D, Part XII, Line 2d Westmont Foundation (related entity) expenses, which are excluded from this 990 filing are included in the audited financials. The audited financials also treat cost of goods sold as an expense, whereas the 990 has it as a reduction of revenue. Schedule D, Part XII, Line 4b Financial aid discounts consisting of student scholarship and grants (considered expense in Form 990 but reduction of revenue in Audited Financial Statements). 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 In our Notice of Nondiscrimination webpage and other public materials we includes statements such as, "The college will not tolerate unlawful harassment, discrimination or bias-related incidents in any of its programs, practices or policies; nor will it tolerate retaliation against any individual for making a complaint, for participating in the investigation of a complaint, or for otherwise opposing unlawful conduct as described in this policy and the procedures that follow." Schedule E, Part I, Line 6 The college receives scholarship and loan funds from the Federal government for the benefit of specific students credited to the students' accounts as payments for the students' bills. 1 See Schedule I, Part IV, Statement 1 0 Schedule I, Part I, Line 2 Institutional scholarships and grants are monitored by disbursing funds from the Student Financial Services Office to the Business Office. Schedule I, Part III Westmont's grants and other assistance to domestic individuals are passthrough educational funds from governmental sources. Institutional grants and scholarships are monitored by disbursing funds from the Student Financial Services Office to the Business Office. X X X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 Gayle Beebe President 329793 0 0 0 0 0 20789 0 25526 0 376108 0 0 0 Douglas Jones Vice President for Finance 240453 0 0 0 0 0 14905 0 26889 0 282247 0 0 0 Rick Ifland Interim Provost and Director of Eaton Center 254993 0 0 0 0 0 15309 0 8562 0 278864 0 0 0 Reed Sheard VP for Advancement and CIO 216499 0 0 0 0 0 15223 0 26889 0 258611 0 0 0 Irene Neller Vice President for Enrollment, Marketing and Communications 214383 0 0 0 0 0 14039 0 0 0 228422 0 0 0 Edith Schulze Vice President for Student Life 205439 0 0 0 0 0 12966 0 8973 0 227378 0 0 0 Stephen Baker Associate Vice President for Advancement 158723 0 0 0 0 0 13413 0 21710 0 193846 0 0 0 Judy Larson Director of Westmont Ridley Tree Museum 150115 0 0 0 0 0 10247 0 8973 0 169335 0 0 0 Paul Larson Controller 140066 0 0 0 0 0 9905 0 218 0 150189 0 0 0 Schedule J, Part I, Line 1a Members of the Board of Trustees are invited and encouraged to bring their spouse to the Board meetings which occur three times per year. Additionally, the President's spouse travels with him occasionally. The Presidents residence located on campus is used frequently for college events and he is required to live there for the convenience of the institution. The President has a membership at a local country club that is primarily used for business purposes. Schedule J, Part I, Line 3 The President's compensation is reviewed and approved annually by the Personnel Committee of the Board of Trustees. The Personnel Committee consists of only independent members of the board. The Committee reviews multiple national and regional private college presidential compensation studies as benchmarks for determining the compensation of Westmont's President. Similarly, national and regional private college compensation studies are consulted by the President prior to determining the salaries of senior executives of the college and recommending those amounts to the Personnel Committee of the Board of Trustees. Compensation related actions of the Personnel Committee are captured in writing. A California Municipal Finance Authority 201563466 000000000 2021-06-07 60000000 Refund prior issue issued on 11/17/2016 0 0 0 A 5400000 0 60000000 0 0 0 0 0 0 0 0 60000000 2021 1 0 1 1 A 0 1 1 1 0 0 0 0 0 1 0.0259 1 1 A 0 1 0 0 1 0 0 0 1 A 1 X 1 195815 Appraised X 2000 Market Value X 43 1703408 Market Value 0 0 1 0 Form 990, Part VI, Section B, Line 11b The tax return is presented to the finance committee of the board of trustees for review and approval prior to submission and the entire board receives a copy before filing. Form 990, Part VI, Section B, Line 12c All trustees and employees of Westmont College annually certify as to whether or not they have any direct or indirect conflicts of interest. If a conflict exists at the time of certification or is identified subsequent to certification, such disclosures are taken to the Chair of the Board of Trustees, who then consults with the Board Executive Committee, for those matters involving trustees, and to the President, who then consults with the Executive Team, for those matters involving employees. Decisions of the Executive Committee and the Executive Team on these matters rest in their sole discretion. A process exists for anyone who believes the conflict of interest policy has not been followed or may have been violated, to report that information. Form 990, Part VI, Section B, Line 15 The President's compensation is reviewed and approved annually by the Personnel Committee of the Board of Trustees. The Personnel Committee consists of only independent members of the board. The Committee reviews multiple national and regional private college presidential compensation studies as benchmarks for determining the compensation of Westmont's President. Similarly, national and regional private college compensation studies are consulted by the President prior to determining the salaries of senior executives of the college and recommending those amounts to the Personnel Committee of the Board of Trustees. Compensation related actions of the Personnel Committee are captured in writing. Form 990, Part VI, Section C, Line 19 Copies of documents and policies can be obtained by contacting the Office of the Vice President for Finance 805 565 6048. Form 990, Part XI, Line 9 Change in value of actuarial obligations The Westmont College Foundation 955 La Paz Road Santa Barbara CA 93108 770000241 Fund raising CA 501(c)(3) 12a Westmont College 1 Charitable Remainder Trusts (10) 955 La Paz Road Santa Barbara CA 93108 Manage Trust CA Westmont College C Pooled Income Fund (1) 955 La Paz Road Santa Barbara CA 93108 Manage Trust CA Westmont College C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 The Westmont College Foundation c 24000 The Foundation determines the amount to transfer to the college. Westmont College was granted a filing extension to April of 2023.