2022-05-16T17:54:59-07:00 2021-06-30 990 2020-07-01 910565553 SEATTLE PACIFIC UNIVERSITY SEAT 2062812066 3307 THIRD AVE W SEATTLE WA 981191997 Donald Mortenson Interim VP Finance & Administration 2062812536 2022-05-16 1 11 1 AAL2 X 2020 2022-09-23 18:48:47Z Pete Menjares 3307 Third Ave W Seattle WA 981191997 175311585 0 X SPU.EDU X 1891 WA Seattle Pacific University is a Christian university fully committed to engaging the culture and changing the world by graduating people of competence and character, becoming people of wisdom, and modeling grace-filled community. 17 12 2204 196 155795 0 11162639 11990298 154916991 154851797 3844378 5392477 313253 285509 170237261 172520081 66759500 72689084 0 0 67001830 64356059 59187 54104 2828725 39926958 39883767 173747475 176983014 -3510214 -4462933 346838207 387576159 115910976 112911202 230927231 274664957 Seattle Pacific University is a Christian university fully committed to engaging the culture and changing the world by graduating people of competence and character, becoming people of wisdom, and modeling grace-filled community. 0 0 124813112 71228805 142112183 Higher Education: The academic program serves 3,443 undergraduate and graduate students at its main Seattle campus, as well as 1,590 students per year online and in continuing education centers across Washington State. The University offers 72 undergraduate majors and 58 minors carried out through the College of Arts and Sciences and the schools of Business, Government and Economics; Education; Health Sciences; Theology; and Psychology, Family, and Community. Graduate studies include 28 master's degrees and five doctoral programs. 22479318 1455279 2567012 Student Services, Constituency and Other Programs: The University provides activities and services to 3,443 students in co-curricular and support programs while engaged in their academic activities. The University also provides programs for more than 47,622 alumni to keep them engaged and involved with the University for years to come. 15018216 0 9969514 Student Housing and Dining: As of Fall Quarter 2020, housing services are provided for 952 students and 710 students took part in the University meal plans. 1221302 5000 59562 Public Service: The University operates a conference services program at its Seattle campus and at its 77 acre campus on Whidbey Island, known as "Camp Casey Conference Center". This center provides opportunities for students to further their studies in biological sciences and other disciplines, as well as providing a facility for diverse groups of nonprofit organizations to build community and provide educational opportunities for their constituents. The center offers all these groups a place to reflect, excel, discover and grow. This year there were 62 groups that utilized these facilities. In addition, the University through grant funding is also partnering with various congregations in providing participation grants for the development of their young adult ministries. 1221302 5000 59562 163531948 1 1 0 1 0 0 1 0 0 1 1 1 0 0 1 1 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0 1 1 1 0 0 1 6460 0 1 2204 1 1 1 0 0 0 0 1 1 0 0 0 1 0 0 0 X 17 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NH NJ NM NY OR PA RI SC TN UT WA WI WV X Cherry Gilbert - Assistant VP FA 2062812009 3307 Third Ave W Seatle WA 981191997 X Daniel Martin President 50 0 X X 258057 0 181447 Craig Kispert Senior VP for Finance and Administration 50 5 X 258277 0 50192 Ross Stewart Dean 40 0 X 193329 0 31144 Louise Furrow VP for University Advancement 50 0 X 186064 0 35355 Jeffrey Jordan Vice Provost for Student Formation and Community Engagement 50 0 X 179652 0 35957 Cynthia Price Vice Provost for Academic Affairs 50 0 X 173549 0 33500 Micah Schaafsma Asst VP for Information Technology 40 0 X 171293 0 27778 Sandra Mayo Vice Provost for Inclusive Excellence 50 0 X 162617 0 28500 Jordan Grant Assoc VP Enrollment Operations & Student Financial Services 40 0 X 157525 0 33355 Nathan Mouttet VP for Enrollment Management and Marketing 50 0 X 170695 0 19829 Margaret Brown Assoc Provost for Graduate & Professional Programs 40.00 0 X 160351 0 25918 Kimberly Sawers Assoc Dean, Professor 40 0 X 158361 0 26328 Bruce Congdon Provost 50 0 X 134332 0 25480 Jeffrey Van Duzer Provost 0 0 X 155755 0 0 Gary Ames Board Member 1 0 X 0 0 0 Tina Chang Board Vice Chair 4 0 X X 0 0 0 Cedric Davis Board Chair 4 0 X X 0 0 0 Becky Gilliam Board Secretary 4 0 X X 0 0 0 Kevin Johnson Board Member 1 0 X 0 0 0 Dean Kato Board Member 1 0 X 0 0 0 Denise Martinez Board Member 1 0 X 0 0 0 Mark Mason Board Member 1 0 X 0 0 0 Michael McKee Board Member 1 3 X 0 0 0 Pete Menjares Board Member 1 0 X 0 0 0 Daryl Miller Board Treasurer 4 3 X X 0 0 0 George Parker Board Member 1 0 X 0 0 0 Mike Quinn Board Member 1 0 X 0 0 0 Leslie Vander Griend Board Member 1 0 X 0 0 0 Dennis Weibling Board Member 1 3 X 0 0 0 Matthew Whitehead Board Member 1 0 X 0 0 0 Deborah Wilds Board Member 1 0 X 0 0 0 2519857 0 554783 79 1 1 0 Sodexo Inc & Affiliates Dept 43283 Los Angeles CA 900883283 Food Services 2737392 DNA 1301 5th Ave Suite 2600 Seattle WA 981012622 Marketing services 1146405 Absher Construction PO Box 280 Puyallup WA 983710152 Construction Services 739935 Synergy Building Services 2559 152nd Ave NE Redmond WA 980525549 Janitorial Services 568178 Enviromech 430 SW 153rd St Burien WA 981662215 Mechanical Contractors 565475 27 52287 0 19850 334201 6318527 5265433 189377 11990298 Tuition and Fees 611310 142112183 142112183 0 0 Student Housing and Dining 611310 9969514 9969514 0 0 Public Service Activities 611310 59562 59562 0 0 Seminars and Events 611310 292866 292866 0 0 Other Sales and Services 611310 367984 367984 0 0 2049688 1906163 0 143525 154851797 5049010 0 0 5049010 0 0 0 0 0 0 0 0 527214 0 394493 0 132721 0 132721 0 0 132721 166625 2558922 167043 2215037 -418 343885 343467 0 0 343467 11924 19850 14931 -3007 0 -3007 0 0 0 0 0 0 0 0 0 0 0 0 Accommodation 721000 155795 0 155795 0 0 0 0 0 155795 172520081 154708272 155795 5665716 9000 9000 72680084 72680084 0 0 0 0 2043958 1179269 569462 295227 345403 318752 26651 0 47866729 42367159 4298935 1200635 2297532 2024310 217112 56110 8040349 7028254 777752 234343 3762088 3261276 389896 110916 0 0 0 0 339609 122962 216504 143 135050 0 135050 0 0 0 0 0 54104 54104 670013 0 670013 0 9809030 9466660 239364 103006 726806 708555 16527 1724 3898596 3116428 593614 188554 1959092 1734412 119725 104955 3880 716 3164 0 11972154 10986098 671836 314220 739460 677622 58224 3614 0 0 0 0 82939 77107 4213 1619 0 0 0 0 0 0 0 0 8017594 7405244 456492 155858 630114 112347 517767 0 899430 255693 640040 3697 176983014 163531948 10622341 2828725 33569314 32432653 105261 271910 1606131 1634646 5366160 4908250 0 0 0 0 5639522 4815559 350321 421354 715707 1293372 248826718 98369038 156929420 150457680 39837 142556371 191036974 263924 346838207 387576159 12709821 12577556 5158286 5425525 90129861 87953458 7913008 6954663 115910976 112911202 X 142535688 154737248 88391543 119927709 230927231 274664957 346838207 387576159 -4462933 48200659 0 0 0 0 X 0 1 X 1 1 1 X 15820056 8500788 8916326 11162639 11990298 56390107 0 0 0 0 0 0 0 0 0 0 0 0 15820056 8500788 8916326 11162639 11990298 56390107 3764708 52625399 3224258 3380865 4574204 4362977 5576224 21118528 0 8637 16302 0 0 24939 0 0 0 0 0 0 77533574 782912591 0.67874 0.67784 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 7091 0 0 0 7091 0 Schedule C, Part II-B, Line 1 The University pays membership dues to the Independent Colleges of Washington and the NAICU which engage in lobbying activities. This amount represents the portion that is attributed to these activities. X X 1 3000 0 0 0 1 0 1 0 1 121350742 1219634 51783069 3240933 1287233 670013 169155266 120743281 2251715 3275929 2959021 1204204 756958 121350742 110082879 2051890 13316183 2812300 1151425 743946 120743281 99731841 1639060 12872005 2407162 1039722 713143 110082879 81042036 10052946 12299003 2019437 989305 653402 99731841 0.38 0.25 0.37 0 1 1 20912887 23308148 44221035 6042076 175762081 82307894 99496263 0 0 0 0 0 9803021 5896659 3906362 0 12998505 10164485 2834020 150457680 Pooled investments-cash & short-term 14172899 F Pooled investments-stock & equity institutional funds 69537053 F Pooled investments-private equity funds 44333329 F Pooled investments-notes receivable 425458 F Pooled investments-real estate 51839793 F Institutional funds-charitable gift annuity reserve 2125426 F Split interest agreements held by others 8603016 F 191036974 0 Governmental student loan programs 3877009 Student deposits and prepaid fees 1217743 Asset retirement obligation (present value) 1141420 Trust and annuity obligations (present value) 421014 Operating lease obligations 263924 Miscellaneous liabilities 33553 6954663 X 152595434 48200659 0 0 -67530516 -19329857 171925291 670013 -75223 594790 172520081 106101194 0 0 0 1057689 1057689 105043505 670013 71269496 71939509 176983014 Schedule D, Part II, Line 9 The University holds an open space conservation easement on a small island in the Puget Sound of Washington. This easement is observed several times a year since it has no activity. The University does not disclose this on its financial statements. Schedule D, Part V, Line 4 The University's endowments consist of funds established for a variety of purposes. These endowments include both donor restricted endowment funds and funds designated by the Board of Trustees to function as endowments. Distributions from endowments are used primarily to provide scholarship resources for students enrolled at SPU. Distributions are made per any applicable donor instructions in the endowment agreements. Schedule D, Part X, Line 2 The University and the Foundation are exempt from federal income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code except for unrelated business taxable income as defined in sections 511 through 515 of the Internal Revenue Code. Accordingly, the financial statements do not include a provision for federal income tax. Schedule D, Part XI, Line 2d Grants and scholarships - (71,340,591); Grant administration cost recovery - 71,095; Seattle Pacific Foundation revenue, including trusts (consolidated in audited financial statements) - 3,738,980. Schedule D, Part XI, Line 4b Rental expense Part VIII6b - (394,493); Fundraising event expense included in Part VIII8b - (14,931); Seattle Pacific Foundation donations, including trusts (consolidated in audited financial statements) - 334,201. Schedule D, Part XII, Line 2d Seattle Pacific Foundation expense, including trusts (consolidated in audited financial statements) - 648,265; Rental expense part VIII6b - 394,493; Fundraising event expense included in Part VIII8b - 14,931. Schedule D, Part XII, Line 4b Grants and scholarships - 71,340,591; Grant administration cost recovery - (71,095). 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 SPU claims an exemption from the requirement to publish the University policy publicly (per Rev. Proc. 75-50) as the University draws its students nationally and their records show evidence of the nondiscrimination policy in meaningful numbers. The success of our policy is shown by having 46% or 1246 ethnic minority students in our undergraduate student body, which constitutes meaningful results in comparison to the ethnic makeup of the Northwest region. Schedule E, Part I, Line 6 The University received federal awards from various federal agencies. These agencies are the U.S. Department of Education, U.S. Department of Health and Human Services, and the National Science Foundation. These awards are primarily for student financial assistance and for research and development. This year we also received funds from the U.S. Department of Education's CARES Act Higher Education Emergency Relief Fund. X X X X X X X 1 Ruffalo Noel Levitz LLC PO Box 718 Des Moines IA 503030718 Coordinated telemarketing fundraiser 0 76579 54104 22475 76579 54104 22475 AK AL AR AZ CA CO CT DE FL GA HI IA ID IL IN KS KY LA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY Golf Tournament 31774 19850 11924 0 1389 12718 0 0 824 0 0 31774 19850 11924 0 1389 12718 0 0 824 14931 -3007 1 Institutional Student Scholarships & Grants 2887 0 68041523 Book Credit to student account Federally Funded Student Scholarships & Grants 1162 0 2140261 Book Credit to student account Privately Funded Student Scholarships & Grants 636 0 2471036 Book Credit to student account Student Academic Achievement or Service Award 52 24923 0 Book Benevolence 5 2341 0 Book Schedule I, Part I, Line 2 Grant disbursements for the institution's exempt programs are made in accordance with the exempt purpose for which the institution was organized, and with procedures and conditions established by the institution's governing board. Student scholarships and grants are awarded based on the institution's assessment of recipient's academic achievement, financial need, and other standards similar to those held by other universities. The student's records are then monitored in order to ensure that the grant requirements are continuing to be met. X X X X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 Daniel Martin President 254992 0 0 0 3065 0 28170 0 153277 0 439504 0 0 0 Craig Kispert Senior VP for Finance and Administration 255946 0 0 0 2331 0 30353 0 19839 0 308469 0 0 0 Ross Stewart Dean 188118 0 0 0 5211 0 20166 0 10978 0 224473 0 0 0 Louise Furrow VP for University Advancement 180393 0 0 0 5671 0 20003 0 15352 0 221419 0 0 0 Jeffrey Jordan Vice Provost for Student Formation and Community Engagement 178076 0 0 0 1576 0 18141 0 17816 0 215609 0 0 0 Cynthia Price Vice Provost for Academic Affairs 172056 0 0 0 1493 0 16655 0 16845 0 207049 0 0 0 Micah Schaafsma Asst VP for Information Technology 170872 0 0 0 421 0 16888 0 10890 0 199071 0 0 0 Sandra Mayo Vice Provost for Inclusive Excellence 146292 0 0 0 16325 0 13845 0 14655 0 191117 0 0 0 Jordan Grant Assoc VP Enrollment Operations & Student Financial Services 154025 0 0 0 3500 0 16179 0 17176 0 190880 0 0 0 Nathan Mouttet VP for Enrollment Management and Marketing 170175 0 0 0 520 0 16822 0 3007 0 190524 0 0 0 Margaret Brown Assoc Provost for Graduate & Professional Programs 159883 0 0 0 468 0 15067 0 10851 0 186269 0 0 0 Kimberly Sawers Assoc Dean, Professor 156523 0 0 0 1838 0 15524 0 10804 0 184689 0 0 0 Bruce Congdon Former Interim Provost 132784 0 0 0 1548 0 17883 0 7597 0 159812 0 0 0 Jeffrey Van Duzer Former Provost 0 0 0 0 155755 0 0 0 0 0 155755 0 0 0 Schedule J, Part I, Line 1a First Class Travel - Certain University salaried officers and key employees are allowed to fly first class based on work need or physical limitations as approved by their immediate supervisors. Disqualified Persons as defined by IRC 4946 use of first class travel are also approved in advance by the governing board. Travel for Companions - The spouse of the President is allowed to travel with the President as required for business purpose and specifically approved by the board chair. Housing Allowance - The President is required, as a condition of employment, to live in campus provided housing. All facility related expenses to such housing is paid for by the University. Social Clubs - Social club memberships are provided to certain employees and officers related to their specific job responsibilities for donor development and business meetings. Any personal use of the clubs is minor and is reimbursed to the University and for disqualified persons as defined by IRC 4946 the memberships are approved in advance by the governing board. Schedule J, Part I, Line 3 The President's compensation is reviewed and approved annually by the Executive Committee of the Board of Trustees. The review includes a comparison of compensation levels of university presidents of similar institutions using both regional and national higher education compensation surveys. The compensation of the senior leadership team, who are also Disqualified Persons as defined by IRC 4946, is reviewed and approved by Executive Committee using a similar methodology of reviewing existing and proposed compensation against regional and national higher education surveys. The Executive Committee's actions are ratified at a subsequent meeting of the Board of Trustees. Schedule J, Part I, Line 4 Jeff Van Duzer received a separation payment in the amount of $155,755. A Washington Higher Education Facilities Authority 911306482 9397812U3 2020-03-02 51990000 Refund Bonds Issued 12/19/2013; Buildings & Structures 0 0 0 A 1675000 0 65570335 0 0 0 479751 0 0 0 65090584 0 2020 1 0 1 1 A 0 0 1 1 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 Schedule K, Part II, Line 3-03/02/2020 51,990,000 Washington Higher Education Facilities Authority Bond premium included in line 3 but not on Part I, column (e). Schedule K, Part III, Line 3a-03/02/2020 51,990,000 Washington Higher Education Facilities Authority Seattle Pacific University engages Sodexo America LLC to provide food service operations to its campuses. SPU has worked with bond counsel to review and create the agreement between SPU and Sodexo for this service so that the agreement meets the safe harbor provisions available under Rev. Proc. 97-13. Schedule K, Part IV, Line 2b-03/02/2020 51,990,000 Washington Higher Education Facilities Authority Six-month spending exception. Merit Scholarships Relative 28645 Scholarships Student Financial Aid Fischer Plumbing Inc Over 35% controlled entity of board member 100735 Plumbing services - in ordinary course of business 0 Sharleen Kato Spouse of board member 121760 Compensation/benefits 0 Anne Kato Relative of board member 104320 Compensation/benefits 0 Stefanie Kosco Relative of board member 66120 Compensation/benefits 0 Melanie Whitehead Spouse of board member 26651 Compensation/benefits 0 Susanne Jordan Spouse of key employee 26551 Compensation/benefits 0 Schedule L, Part IV Compensation is set by the salary and benefit policies of the University and there is no involvement of related parties in the setting of their compensation. Business transactions with entities that a Board member may own or control must meet purchasing standards of the University regarding price competitiveness. X 2 3505 FMV X 14 165779 Market Price X 1 9333 FMV X Equipment 2 4050 FMV X Lodging 1 4060 FMV X Drone footage 1 2650 FMV 0 0 1 1 Schedule M, Part I The number of contributions listed in column B is the number of separate non-cash donations received from donors during the year. Schedule M, Part I, Line 32b Publicly traded securities and some other non-cash gifts are liquidated by brokers/dealers specialized in a specific area. Form 990, Part VI, Section B Line 11a - The University provides a complete copy of the final Form 990 to each member of the governing body, with the exception of Schedule B (Schedule of Contributors), before its final filing with the IRS. Form 990, Part VI, Section B, Line 11b University posts the Form 990 on a secure website for the trustees to access prior to filing. The trustees receive a link to the website that allows them to access the return and are provided an opportunity to submit questions or concerns before the 990 is filed. The Executive Committee of the Board reviews the 990 as part of a separate process. Form 990, Part VI, Section B, Line 12c Once a year conflict of interest questionnaires are sent to the trustees, officers, directors, and key employees along with requests of other information that is needed for the completion of the Form 990 return. Those surveys are then reviewed for conflicts and a determination is made as to what if any action is needed. Business transactions with entities that a Board member may own or control must meet purchasing standards of the University regarding price competitiveness. Form 990, Part VI, Section B, Line 15 The President's compensation is reviewed and approved annually by the Executive Committee of the Board of Trustees. The review includes a comparison of compensation levels of university presidents of similar institutions using both regional and national higher education compensation surveys. The compensation of other officers and key employees, who are also Disqualified Persons as defined by IRC 4946, is reviewed and approved by Executive Committee using a similar methodology of reviewing existing and proposed compensation against regional and national higher education surveys. The Executive Committee's actions are ratified at a subsequent meeting of the Board of Trustees. Form 990, Part VI, Section C, Line 19 The University makes its governing documents, which includes the conflict of interest policy, available upon request. The audited financial statements are made available at www.spu.edu and at various other organization websites associated with the University. Form 990, Part VII, Section A, Line 1a Craig Kispert, Senior Vice President for Finance and Administration, is an officer per IRS instructions only and is not an officer per corporate by-laws. Seattle Pacific Foundation 3307 Third Ave W Seattle WA 98119 911068276 To support Seattle Pacific University WA 501 (c) (3) 12a Type I Seattle Pacific University 1 Charitable Remainder Unitrusts (41) 3307 Third Ave West Seattle WA 98119 Beneficial Interest WA N/A T 0 Pooled Income Fund (1) 3307 Third Ave West Seattle WA 98119 Beneficial Interest WA N/A T 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 Seattle Pacific Foundation c 157128 FMV Seattle Pacific Foundation m 670013 FMV Seattle Pacific Foundation q 403398 FMV