2023-10-16T15:56:24-05:00 2022-06-30 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-07-01 941279798 PACIFIC UNION COLLEGE % JOY HIRDLER PACI 7079656633 ONE ANGWIN AVENUE ANGWIN CA 94508 JOY HIRDLER VP FINANCIAL ADMIN 7079656210 2023-05-15 true JOY HIRDLER 999009999 Lauren R Denton P01571860 2604604000 2 2021 2023-04-26 12:10:37Z RALPH TRECARTIN ONE ANGWIN AVE ANGWIN CA 94508 42446682 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 13 12 835 12 148625 0 16087155 9400353 31820668 30646488 842386 1635820 208112 166399 48958321 41849060 13044117 12402586 0 0 19133983 21849134 0 0 755357 14842333 16446384 47020433 50698104 1937888 -8849044 98736096 87463795 62921453 64406654 35814643 23057141 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 46021598 12402586 30646678 PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AROUND 800 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AROUND 400 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. 46021598 true true false false false false true false false true true false false false true false false true true true 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 81 0 835 true true true false false false false false false false false false false false X 13 12 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 ROBERT CUSHMAN JR PRESIDENT - (END 06/21) 40.0 0.0 X 167217 0 6879 DEBRA WALLACE PROFESSOR OF NURSING 40.0 0.0 X 121629 0 9636 RALPH TRECARTIN PRESIDENT - (START 07/21) 40.0 0.0 X X 119570 0 11536 HANNAH SARAVANAKUMAR PROFESSOR OF NURSING 40.0 0.0 X 109289 0 21339 BRANDON PARKER CHIEF FINANCIAL OFFICER 40.0 0.0 X 101621 0 7688 JANA AAGAARD TRUSTEE 1.0 0.0 X 0 0 0 RICARDO GRAHAM TRUSTEE 1.0 0.0 X 0 0 0 BERIT VON POHLE TRUSTEE 1.0 0.0 X 0 0 0 MARC WOODSON TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN MAYER CHAIR 1.0 0.0 X X 0 0 0 STEVE HERBER TRUSTEE 1.0 0.0 X 0 0 0 KRISTINE JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 DWAYNE LESLIE TRUSTEE 1.0 0.0 X 0 0 0 BRADFORD NEWTON CHAIR 1.0 0.0 X X 0 0 0 KENNETH WEISS TRUSTEE 1.0 0.0 X 0 0 0 LEON BROWN SR VICE CHAIR 1.0 0.0 X X 0 0 0 RUTH CHUNG TRUSTEE 1.0 0.0 X 0 0 0 619326 0 57078 5 true true false BON APPETIT PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 1876935 HELMER SONS PO BOX 868 ANGWIN CA 94508 CONSTRUCTION 766790 LANDCARE PO BOX 669261 DALLAS TX 75266 LANDSCAPING SERVICE 257850 ALLIED UNIVERSAL 161 WASHINGTON STREET CONSHOHOCKEN PA 19428 SECURITY 547750 PIC GROUP PO BOX 934890 ATLANTA GA 31193 MAINTENANCE 237240 8 3781101 5619252 9400353 TUITION & FEES 611710 24116961 24116961 MEN & WOMEN'S DORMITORIES 611710 3629536 3629536 STUDENT HOUSING 611710 1518332 1518332 VARIOUS FEES 611710 312108 312108 FOOD SERVICE 611710 43583 43583 1025968 952404 73564 30646488 1210055 1210055 0 0 377224 211015 166209 0 166209 75061 91148 800000 12372 386607 413393 12372 425765 425765 0 0 0 0 0 0 0 0 0 WATER SYSTEM 900099 190 190 190 41849060 30573114 148625 1726968 0 12402586 12402586 0 0 275651 119142 82138 74371 0 14652826 12796467 1736736 119623 2110433 1811175 263114 36144 3725696 3559996 93738 71962 1084528 930743 135211 18574 224922 224922 290725 290725 166453 166453 0 0 0 1747051 1727417 19634 454480 452193 731 1556 1812209 1621729 119321 71159 783072 742351 11810 28911 0 2966724 2689819 276905 1137036 1050098 86938 0 0 1503215 1320601 182614 0 1591483 1411003 180480 815731 810932 4799 BUILDING & EQUIPMENT REPAIR 743368 492133 251028 207 MISCELLANEOUS 251430 25152 226278 BANKING FEES 233777 154811 78966 FEES, LICENSE, ACCREDITATION 1724708 1678328 46380 50698104 46021598 3921149 755357 32531 36867 6249556 3315672 2439071 7233350 4641649 4431003 0 0 0 0 7494981 6511429 269024 294269 1083069 847852 93556499 53178927 41471811 40377572 33914531 23563017 0 0 0 0 0 0 1139873 852764 98736096 87463795 4089778 3101873 0 0 0 0 0 0 0 0 0 0 48525636 53293727 0 0 10306039 8011054 62921453 64406654 X -5282647 -13009377 41097290 36066518 35814643 23057141 98736096 87463795 X -8849044 -3890953 -17505 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 860.00 1 false 10.00 500 34745313 107481 -2821296 249424 566522 31215552 30090803 88680 5275653 278223 431600 34745313 29213723 278545 1028896 655739 -225378 30090803 28366789 751162 1150058 1138021 -83735 29213723 25775589 1998263 1264151 537014 134200 28366789 0.07300 0.92700 false false 10961906 2101605 13063511 49185794 33599402 15586392 18769547 11150886 7618661 12537647 8428639 4109008 40377572 0 DEPOSITS FROM OTHERS 1412485 TRUSTS PAYABLE 3649422 ASSET RETIREMENT OBLIGATION 2949147 8011054 34672148 -3890953 9134132 5243179 29428969 12420091 12420091 41849060 47918498 9622980 9622980 38295518 12402586 12402586 50698104 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 $ 211,015 HOWELL MOUNTAIN ENTERPRISES REVENUE $8,923,117 TOTAL $9,134,132 LINE 4B STUDENT AID RECLASS $12,402,586 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $ 17,505 TOTAL $12,420,091 PART XII LINE 2D RENTAL EXPENSE $ 211,015 HOWELL MOUNTAIN ENTERPRISES EXPENSE $9,411,965 TOTAL $9,622,980 LINE 4B STUDENT AID RECLASS $12,402,586 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 786 12362206 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 ROBERT CUSHMAN JR PRESIDENT - (END 06/21) 86509 0 867 0 79841 0 6879 0 0 0 174096 0 0 0 SCHEDULE J, PART I, LINE 1A PACIFIC UNION COLLEGE PROVIDES HOUSING TO THE PRESIDENT AND THE CFO. 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. SCHEDULE J, PART I, LINE 4A ROBERT CUSHMAN JR, FORMER PRESIDENT OF PACIFIC UNION COLLEGE, RECEIVED $79,840.50 IN SEVERANCE WHEN HE SEPARATED EMPLOYMENT WITH THE COLLEGE ON 06/30/2021. 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 -$17,505 HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 1936254 1549104 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 110404 CASH HOWELL MOUNTAIN ENTERPRISES D 3682698 CASH HOWELL MOUNTAIN ENTERPRISES E 67169 CASH