2023-05-08T12:48:53-05:00 2022-06-30 363990892 Capin Crouse LLP 3200 Guasti Road Suite 230 Ontario CA 91761 990 2021-07-01 941021164 Fresno Pacific University FRES 5594532000 1717 S Chestnut Avenue Fresno CA 93702 Robert Lippert VP Finance & Business 5594532189 2023-05-08 1 Robert Lippert 999009999 Daren Daiga P01074795 5055022746 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Andre Stephens 1717 S Chestnut Avenue Fresno CA 93702 119870909 0 X www.fresno.edu X 1944 CA To develop students for service & leadership through excellence in Christian higher education. 25 25 1478 227 0 0 8770650 22604907 73488293 67924125 1549928 1514895 -55544 755 83753327 92044682 17636902 24705762 0 0 37999808 41402654 0 0 1594055 20779362 21370810 76416072 87479226 7337255 4565456 60393077 61382484 13233433 11643440 47159644 49739044 X The University is the Central Valley's only accredited Christian University, offering leading academic programs and ethical and spiritual development through traditional bachelor's degree, adult degree completion, master's, certificate, and credentialing programs. 0 0 59989109 24705762 61919558 Fresno Pacific University offers 90 areas of study through degrees, credentials, and certificates. Including traditional and adult programs, this translates to 38 for undergraduates and 52 for graduate students in four schools - The School of Business, The School of Education, The School of Natural Sciences, and the School of Humanities, Religion and Social Sciences - and Fresno Pacific Biblical Seminary. The university serves nearly 3,500 students on campuses in Southeast Fresno, Merced, North Fresno, Visalia, and Bakersfield. Among the most popular and respected programs are business/organizational studies/leadership, various fields of education, psychology, and art. Most students are from Central California and represent its rich diversity of culture, ethnicity, and religious affiliation. Many are the first in their families to attend a university, and 98 percent receive financial aid. All receive an education that stresses solid academics and strong ethics. FPU has the region's highest four-year graduation rate and is one of the top 10 Hispanic Serving Institutions nationally in graduating Hispanic students. The Valley's only comprehensive Christian university granting master's degrees, FPU is affiliated with the Mennonite Brethren Church, accredited by the Western Association of Schools and Colleges and ranked in the top tier of its category by U.S. News & World Report. 5375831 5999256 In addition to quality academics, Fresno Pacific University is committed to providing its students with valuable services and formative experiences. The Student Life Division provides information, opportunities, and services that aid the holistic development of students and their ability to succeed in careers and graduate programs. Services include counseling, career development, disability services, health services, academic services, residence life, commuter life, housing, leadership, and spiritual development. The College Hour chapel program and outreach ministries, operated by the Office of Spiritual Formation, also enhance students' potential as vital members of society and the kingdom of God. 2306019 5311 Fresno Pacific University serves approximately 5,500 students annually through the Office of Continuing Education. Programs are available online, through customized corporate training, correspondence and workshops/seminars. Courses and certificates are graduate-level, professional development units primarily used for professional advancement, rather than toward academic credit or a degree. Educators, nurses, grant writers, counselor and professionals in human resources, marketing and business management are among those who have benefited from continuing education through FPU. 67670959 1 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 4979 0 1 1478 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Gary Estes 5594532000 1717 S Chestnut Avenue Fresno CA 93702 Joseph Jones University President 40.00 0.50 X 224716 0 101132 Stephen Varvis Faculty 40.00 X 168192 0 28694 Deborah Copeland Provost 40.00 X 164052 0 21972 Robert Lippert VP Finance & Bus. Affairs 40.00 0.50 X 148753 0 31604 Don Griffith VP Advancement 40.00 1.00 X 127854 0 38269 Linda Hoff Faculty 40.00 1.00 X 137319 0 16436 Andrew Herrick Director of Academic Development 40.00 X 122528 0 28052 Jonathan Endicott VP Enrollment 40.00 0.50 X 126021 0 19428 Joshua Wilson Trustee, Chair 1.00 1.00 X X 0 0 0 Royce Fast Trustee Vice Chair Treasurer, Chair, Bus./Fin. Comm 1.00 X X 0 0 0 Ed Eng Trustee, Secretary 4.00 X X 0 0 0 Aaron Wiens Trustee Chair Board Development and Enrollment Committee 1.00 X 0 0 0 Arthur Klassen Trustee 0.50 1.00 X 0 0 0 Cary Nikkel Trustee 0.50 X 0 0 0 Dennis Fast Trustee 0.20 X 0 0 0 Don Warkentine Trustee 1.00 X 0 0 0 Garry Prieb Trustee 0.50 X 0 0 0 James Park Trustee 0.50 X 0 0 0 Jason Ekk Trustee 0.50 X 0 0 0 John Gregory Root Trustee 0.50 X 0 0 0 Jordan Ringhofer Trustee, PDC District Minister 0.50 X 0 0 0 Kelsey Reimer-Mattox Trustee 0.50 X 0 0 0 Larry Powell Trustee, Chair, Advancement Committee 0.50 X 0 0 0 Linda Montemayor Trustee 0.50 0.50 X 0 0 0 Mark Fowler Trustee 0.50 X 0 0 0 Nichole Mosqueda Trustee 0.50 0.50 X 0 0 0 Nicolas Allen Trustee Chair Audit Committee, Chair, Campus Life 1.00 X 0 0 0 Paul Micu Trustee 0.50 X 0 0 0 Ronald Smith Trustee, Chair, Seminary Committee 1.00 X 0 0 0 Steven Dick Trustee 0.50 1.00 X 0 0 0 Teshome Dubale Trustee 0.50 X 0 0 0 Will Dyck Trustee, Executive Board Member 0.50 X 0 0 0 Xavier Pina Trustee, Chair, Academic Committee 1.00 X 0 0 0 1219435 0 285587 19 0 1 0 Best Tours and Travel 2609 E McKinley Ave Fresno CA 93703 Bus rental services 1221265 Ellucian Company LP 62578 Collections Ctr Dr Chicago IL 60693 Computer services 1100467 Quiring General 5118 E Clinton Way Ste 201 Fresno CA 93727 Construction 696715 Campus Works Inc 1767 Lakewood Ranch Blvd Bradenton FL 34211 Computer services 684665 Ricana Media Group 7330 N Palm Ste 106 Fresno CA 93711 Advertising 358630 19 30593 201040 15233600 7139674 9268 22604907 Student Tuition & Fees 611310 61919558 61919558 Auxiliary Services 611310 5999256 5999256 Continuing Education 611310 5311 5311 67924125 324751 324751 50007 56795 -6788 -6788 -6788 27963866 974506 27707126 41102 256740 933404 1190144 1190144 28747 30593 21204 7543 7543 92044682 67924125 0 1515650 24705762 24705762 688093 688093 35514500 26872949 7694855 946696 349283 249387 84826 15070 2478453 1684225 725595 68633 2372325 1767153 532469 72703 287303 286483 820 219135 219135 144715 144715 2378129 764270 1420670 193189 2797260 683648 2063706 49906 750833 153949 523676 73208 9679894 6921988 2613842 144064 2877023 2306628 550516 19879 24512 24512 1651606 1514856 126863 9887 501406 45944 455462 Bad Debt Expense 58794 58794 200 200 87479226 67670959 18214212 1594055 3823398 772216 2715425 340333 282722 713208 2776116 2955618 283338 269823 52598 53004 929638 1033576 86097979 46662375 30308016 39435604 19221826 15809102 60393077 61382484 4306183 5905215 35122 35122 5251857 5402410 231880 231880 3401494 68813 6897 0 13233433 11643440 X 22476084 22319166 24683560 27419878 47159644 49739044 60393077 61382484 4565456 -1986056 0 X 0 1 X 1 1 1 X 518973 3496910 9276006 8770650 22604907 44667446 518973 3496910 9276006 8770650 22604907 44667446 6571196 38096250 81459 203716 288731 591668 374758 1540332 7543 7543 46215321 304043834 0.82430 0.76200 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 that 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. Schedule A, Part II, Columns (a) - (e): Per the instructions public support is measured using a 5-year computation period that includes the current and four prior tax years (including short years). The organization had a short year in 2018. The below chart clarifies the information represented in Schedule A, Part II: Column (a) - 2 month period ending 6/30/18 Column (b) - Fiscal year ending 6/30/19 Column (c) - Fiscal year ending 6/30/20 Column (d) - Fiscal year ending 6/30/21 Column (e) - Fiscal year ending 6/30/22 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: Amounts paid to the California Association of Christian Colleges and Universities to lobby against legislation that would be detrimental to Fresno Pacific University. 0 1 X 21733785 190037 -2601370 461318 50540 18810594 17569795 282435 4424669 543114 21733785 17138227 103520 613273 438831 -153606 17569795 16159388 480854 950697 452712 17138227 16003995 54885 104008 3500 16159388 0.00460 0.99540 0 1 1 2796813 2796813 53067634 30267527 22800107 10683514 6795576 3887938 19550018 9599272 9950746 39435604 Part IV, Line 2b: The University holds funds in agency for other unrelated organizations under the United States Conference of the Mennonite Brethren Churches (USMB.) Part V, Line 4: To provide scholarships for students, maintenance funds for campus buildings, and for endowed chairs. 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 nondiscriminatory policy on the home page 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 Fresno Pacific University participates in Federal funding in connection with Title IV financial aid to students. In addition, during FYE 6/30/22 Fresno Pacific University received CARES Act funding (HEERF grants) and Employee Retention Credit funding from the Department of the Treasury. Central America and the Caribbean 0 0 Program service expenses Travel for study tour 23894 Europe 0 0 Program service expenses Travel for study tour 37535 0 0 0 0 0 0 61429 0 61429 0 0 0 0 0 0 Part I, line 3: The organization tracked expenditures in accordance with accrual basis of accounting using project reports. Part III Accounting Method: Sunbird Golf Tournament 59340 30593 28747 10482 10722 59340 30593 28747 10482 10722 21204 7543 1 Scholarships for students attending Fresno Pacific University 1390 16768505 CARES Act Student Funding (HEERF) 4075 7937257 Part I, Line 2: Scholarships and student aid are monitored through the financial aid office to ensure that all scholarship monies are used for housing, tuition, meals and books. No cash changed hands and funds were directly tied to student accounts. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Joseph Jones University President 224716 0 0 0 0 0 23644 0 77620 0 325980 0 0 0 Stephen Varvis Faculty 166580 0 0 0 1612 0 3349 0 25456 0 196997 0 0 0 Deborah Copeland Provost 164052 0 0 0 0 0 3367 0 18738 0 186157 0 0 0 Robert Lippert VP Finance & Bus. Affairs 148753 0 0 0 0 0 3061 0 28675 0 180489 0 0 0 Don Griffith VP Advancement 127854 0 0 0 0 0 2585 0 35816 0 166255 0 0 0 Linda Hoff Faculty 135319 0 0 0 2000 0 2750 0 13818 0 153887 0 0 0 Andrew Herrick Director of Academic Development 122528 0 0 0 0 0 2554 0 25630 0 150712 0 0 0 Part I, Line 1a Housing allowance: As a condition of employment and as a convenience to the University, the President is provided a home on University grounds. The home is provided as a nontaxable benefit to the President. Dr. Joseph Jones, President is a member of the Rotary Club. The dues associated with this membership are considered bona fide business expenses and were not taxable to the President. Form 990, Part VI, Section A, line 1a The Executive Committee is made up of the Board Chair, Vice Chair, Secretary, Treasurer, Chair - Academic Committee, Chair - Advancement Committee, Chair - Student Life Committee, Chair - Board Development Committee, and the Pacific District Minister, all of whom are members of the governing body. The scope of the committee's authority is as follows: The Executive Committee shall be empowered to act in all matters in place of and with the same authority as the full Board of Trustees whenever such action is required for the timely and orderly operation of the University and cannot conveniently be accomplished by the full Board, except that: (i) it may not act to terminate or dissolve the Corporation, (ii) it may not assign or use any of the Corporate assets as security for any loan, (iii) it may not authorize the construction of any new facility, (iv) it may not hire or terminate the President, unless authorized to do so by the full Board of Trustees, (v) but in any event, it may not exercise any of the action or powers restricted by California Corporation Code 9212 and specifically, it may not: (1) approve any action for which the approval of the majority of members is required, (2) fill vacancies on the Board or in any Committee which has the authority of the Board, (3) fix compensation of the directors for serving on the Board or on any committee, (4) amend, repeal, or adopt any Bylaws, (5) amend or repeal any resolution of the Board which is not amendable or repealable, (6) appoint Committees of the Board or its members, and (7) approve any self-dealing transactions. Form 990, Part VI, Section A, line 6 The members of Fresno Pacific University shall consist of those persons who are duly elected by their respective home churches to serve as delegates (the "Delegate Members") to the Convention of the Pacific District Conference of Mennonite Brethren Churches (the "Conference") and shall serve as Members until either such Member's home church elects new delegates to the Conference Convention or until such Member ceases to be a member of the church which elected them. Form 990, Part VI, Section A, line 7a The Delegate Members shall have the power to elect, as herein provided, sixty percent (60%) of the voting members of Fresno Pacific University's Board of Trustees. Form 990, Part VI, Section A, line 7b The Delegate Members shall have the right and power to approve the disposition of all or substantially all of the assets of the Fresno Pacific University consistent with the provisions contained in Fresno Pacific University's Articles of Incorporation and to approve of a merger or dissolution of Fresno Pacific University. Form 990, Part VI, Section B, line 11b The 990 is prepared by an independent CPA firm, reviewed in detail by management and finance, and then provided to the entire Board electronically for a top-level review prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy is reviewed and signed annually by the trustees, officers, and key employees to certify they are in compliance with the policy. Officers, key employees, and board members are expected to self-report the potential for any actual or perceived conflict of interest. In addition, the Chair of the Board and President of the University monitor Board assignments and relationships with the University for potential conflict of interest. Potential or actual conflicts of interest are resolved by the President and/or Board of Trustees as appropriate. Should any potential conflicts of interest be disclosed, the board member, officer, or key employee 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 independent trustees who make up the Executive Committee of the Board reviews and approves the compensation, including benefits, of the President. In hiring a new president, the committee seeks guidance from the presidential search consultant and other outside professional counsel to ensure comparability with peer presidents. The Board Chair, Treasurer, and VP of Finance are given authority to negotiate the new president's compensation within guidelines established by the Trustees. Documentation of the deliberation and decision is included in Board records. Form 990, Part VI, Section B, Line 15b: The Vice President of Finance's compensation is solely determined by the President and they serve at the pleasure of the President. The Board does not approve their compensation, nor is it entered into the minutes of the Board. Compensation is based off of a salary banding model and comparability data is considered. The process is documented in HR files. Form 990, Part VI, Section C, line 19 The University makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Fresno Pacific University Foundation 1717 South Chestnut Ave Fresno CA 93702 770139570 Providing assistance and benefits to the University CA 501(c)(3) Line 12a, I Fresno Pacific University 1 MBBS-US Inc 1717 South Chestnut Ave Fresno CA 93702 272515130 To support Fresno Pacific University - Biblical Seminary CA 501(c)(3) Line 12a, I Fresno Pacific University 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 Fresno Pacific University Foundation C 94834 Cash Fresno Pacific University Foundation K 765000 Lease agreement Fresno Pacific University Foundation O MBBS-US Inc C 106206 Cash MBBS-US Inc N MBBS-US Inc O