2021-05-14T16:24:03-05:00 2020-06-30 390859910 BAKER TILLY US LLP 777 E WISCONSIN AVENUE FLOOR 32 MILWAUKEE WI 53202 990 2019-07-01 941186179 PACIFIC SCHOOL OF RELIGION PACI 5108480528 1798 SCENIC AVE BERKELEY CA 94709 NATASHA LEE VP FOR FINANCE AND ADMIN 5108480528 2021-05-14 1 TROY E MARINE CPA P00187863 4147775500 2021-05-13 2019 2022-09-23 18:48:47Z DAVID VASQUEZ-LEVY 1798 SCENIC AVE BERKELEY CA 94709 16077428 0 X WWW.PSR.EDU X 1866 CA THE PACIFIC SCHOOL OF RELIGION IS A MULTI-DENOMINATIONAL CHRISTIAN SEMINARY. IT IS COMMITTED TO SERVING GOD BY EQUIPPING HISTORIC AND EMERGING FAITH COMMUNITIES FOR MINISTRIES OF COMPASSION AND JUSTICE IN A CHANGING WORLD. IT HAS FORMAL RELATIONSHIPS WITH THREE DENOMINATIONS: THE UNITED CHURCH OF CHRIST, THE UNITED METHODIST CHURCH, AND THE CHRISTIAN CHURCH (DISCIPLES OF CHRIST). 15 15 214 15 0 0 1519179 946819 2671638 2848269 354918 4415628 860572 699751 5406307 8910467 499520 542980 0 0 3866139 3575458 0 0 311364 3690498 3803441 8056157 7921879 -2649850 988588 42332699 44761600 4696641 6239148 37636058 38522452 X PACIFIC SCHOOL OF RELIGION IS COMMITTED TO SERVING GOD BY EQUIPPING HISTORIC AND EMERGING FAITH COMMUNITIES FOR MINISTRIES OF COMPASSION AND JUSTICE IN A CHANGING WORLD. WE AFFIRM OUR HISTORIC MISSION TO EDUCATE MEN AND WOMEN FOR MINISTRY AND OTHER FORMS OF RELIGIOUS LEADERSHIP AND TO BE A CENTER AND RESOURCE FOR CHRISTIAN THOUGHT IN AN INTERFAITH AND PLURALISTIC CONTEXT. WE AFFIRM OUR ECUMENICAL AND CHRISTIAN HERITAGE AND COMMITMENT AS AN OPEN AND AFFIRMING COMMUNITY THAT HONORS DIVERSITY AND PRESSES TOWARD RACIAL, GENDER, SEXUAL ORIENTATION, ECOLOGICAL, AND ECONOMIC JUSTICE. PSR'S COMMITMENTS FIND EXPRESSION IN INNOVATIVE PROGRAMS OF SCHOLARSHIP AND EDUCATION FOR CLERGY AND LAITY. STRONG FAITH COMMUNITIES REQUIRE AN INTEGRATION OF FAITH AND REASON, THEORY AND PRACTICE, PIETY AND CRITICAL INTELLECT, TRADITION AND CREATIVITY. WE SEEK TO EMBODY THESE VALUES AND DISCIPLINES IN OUR PROGRAMS AND OUR COMMON LIFE. 0 0 2332391 542980 1240635 INSTRUCTION: THE PACIFIC SCHOOL OF RELIGION OFFERS FIVE MASTERS DEGREES, EIGHT CERTIFICATES OF STUDY, AND A PROFESSIONAL DOCTORAL DEGREE IN MINISTRY. PSR STUDENTS GO ON TO SERVE AS ORDAINED PARISH PASTORS, HOSPITAL AND PRISON CHAPLAINS, YOUTH DIRECTORS AND CHRISTIAN EDUCATORS, TEACHERS IN HIGH SCHOOLS AND COLLEGES, SOCIAL SCIENCE ADMINISTRATORS, LITURGICAL ARTISTS, AND COMMUNITY ORGANIZERS. PSR PROVIDED EDUCATION TO 59 STUDENTS STUDYING FOR THE MASTERS OF DIVINITY DEGREE, 16 STUDENTS STUDYING FOR OTHER MASTERS DEGREES AND 31 STUDENTS STUDYING FOR A DOCTOR OF MINISTRY DEGREE. STUDENTS ENROLLED FOR INSTRUCTION AT THE SCHOOL RECEIVE PERSONALIZED DIRECTION AND ATTENTION FROM A RENOWNED FACULTY. 902448 1607634 HOUSING SERVICES: THE SCHOOL PROVIDES HOUSING OPPORTUNITIES TO APPROXIMATELY 100 STUDENTS, IN DORMITORIES, APARTMENTS AND STUDIOS. THE SCHOOL WELCOMES FAMILIES AND STUDENTS TO HOUSING AT RATES THAT ARE BELOW MARKET RATES. THE SCHOOL ALSO PROVIDES ROOM FOR COMMUTER STUDENTS WHO STAY ONE OR TWO NIGHTS A WEEK. WIRELESS NETWORKS ARE AVAILABLE TO RESIDENTS. 604638 STUDENT SERVICES: PROFESSIONAL MINISTERIAL EDUCATION AT THE PACIFIC SCHOOL OF RELIGION IS COMBINED WITH A STUDENT'S SPIRITUAL DEVELOPMENT AND FIELD EDUCATION. STUDENTS SEEKING DEGREES ARE ENCOURAGED AND HELPED TO APPLY THE SUBJECTS LEARNED IN THE CLASSROOM TO THE CONTEXT OF THE BROADER COMMUNITY, INCLUDING CULTURES, WORLD RELIGIONS AND THE ARTS. THE OFFICE OF COMMUNITY LIFE PROVIDES FOR THE MENTORING OF STUDENTS THROUGHOUT THEIR STUDY. STUDENTS RECEIVE PASTORAL CARE, SPIRITUAL DIRECTION AND OTHER CARE. 999045 463450 GENERAL INSTITUTIONAL SUPPORT. 999045 463450 4838522 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 74 0 214 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X NATASHA LEE 5108498200 1798 SCENIC AVENUE BERKELEY CA 94709 DAVID VASQUEZ LEVY PRESIDENT 37.00 X 135124 0 108801 BERNARD SCHLAGER DIRECTOF OF THE CENTER FOR LESBIAN AND GAY STUDIES 37.00 X 131855 0 25714 SUSAN ABRAHAM VICE PRESIDENT FOR ACADEMIC AFFAIRS AND DEAN 37.00 X 134933 0 19871 PATRICK O'LEARY CHIEF BUSINESS OFFICER (FORMER) 37.00 X 108898 0 40647 WANDA SCOTT CHIEF ADVANCEMENT OFFICER (FORMER) 37.00 X 94382 0 2897 MURRY EVANS VICE PRESIDENT FOR MARKETING AND ENROLLMENT 37.00 X 46386 0 1750 NATASHA LEE CHIEF BUSINESS OFFICER 37.00 X 0 0 0 JEFFREY FISCHER-SMITH CHIEF ADVANCEMENT OFFICER 37.00 X 0 0 0 DON HILL CHAIR 5.00 X X 0 0 0 TERI CANNON VICE CHAIR 5.00 X X 0 0 0 BENJAMIN GUNNING TREASURER 5.00 X X 0 0 0 JUDE JOHNSON SECRETARY 5.00 X X 0 0 0 ALAN AKANA BOARD OF TRUSTEES 5.00 X 0 0 0 DEBORAH ALVAREZ-RODRIGUEZ BOARD OF TRUSTEES 5.00 X 0 0 0 MARSHA FOSTER BOYD BOARD OF TRUSTEES 5.00 X 0 0 0 WARNER BROWN BOARD OF TRUSTEES 5.00 X 0 0 0 MARK JACOBSEN BOARD OF TRUSTEES 5.00 X 0 0 0 JENNIFER MARTINEZ BOARD OF TRUSTEES 5.00 X 0 0 0 CONNIE MITCHELL BOARD OF TRUSTEES 5.00 X 0 0 0 SANDRA NATHAN BOARD OF TRUSTEES 5.00 X 0 0 0 VERIL PHILLIPS BOARD OF TRUSTEES 5.00 X 0 0 0 CATHERINE PIEZ BOARD OF TRUSTEES 5.00 X 0 0 0 CYNTHIA SCHERR BOARD OF TRUSTEES 5.00 X 0 0 0 STANLEY WATSON BOARD OF TRUSTEES 5.00 X 0 0 0 651578 0 199680 4 0 1 0 COOLEY LLP 101 CALIFORNIA ST 5TH FLOOR SAN FRANCISCO CA 941115800 LEGAL 204134 CLIFTONLARSONALLEN PO BOX 31001-2500 PASADENA CA 91110 ACCOUNTING 148824 VAN METER WILLIAMS POLLACK 333 BRYANT STREET SUITE 300 SAN FRANCISCO CA 94107 ARCHITECTURE AND URBAN DESIGN 102334 3 86991 859828 946819 AUXILIARY ENTERPRISES 611710 1607634 1607634 TUITION AND FEES 611710 1240635 1240635 2848269 460222 460222 236301 0 236301 236301 236301 7085019 4037348 7166961 0 -81942 4037348 3955406 3955406 OTHER SUPPORT/MISC. INCOME 611710 463450 463450 463450 8910467 3311719 0 4651929 542980 542980 448907 321727 85534 41646 2228626 1633321 463872 131433 169868 124493 35357 10018 500621 286195 194941 19485 227436 166684 47339 13413 1017754 408828 556953 51973 306982 306982 200596 200596 179014 179014 966245 721522 203515 41208 62202 62202 411906 307228 104678 124454 86312 35954 2188 98085 98085 335101 239232 95869 101102 101102 7921879 4838522 2771993 311364 338353 518821 4442011 4590052 301787 217369 117781 4356696 167540 154271 44929 10142 11898293 8184981 3510305 3713312 31073467 28947733 418575 418575 1917951 1834629 42332699 44761600 1193304 461207 182087 144554 1138206 2810488 2183044 2822899 4696641 6239148 X 934423 3073230 36701635 35449222 37636058 38522452 42332699 44761600 X 988588 -126008 23814 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5002 X DISPLAY AND EDUCATIONAL 0 42917099 4314787 -190886 1673375 1622565 43745060 43583058 620413 449812 732135 1004049 42917099 42458912 754882 2045197 706728 969205 43583058 40848798 167285 3186743 735395 1008519 42458912 42778338 358877 -557046 730106 1001265 40848798 0.16000 0.67000 0.17000 0 0 559452 559452 4186623 3797156 389467 5141698 3624880 1516818 960458 762945 197513 1050062 1050062 3713312 ASSET RETIREMENT OBLIGATIONS 840476 LIABILITIES TO BENEFICIARIES OF SPLIT-INTEREST AGREEMENTS 1275123 PAYCHECK PROTECTION PROGRAM NOTE PAYABLE 707300 2822899 X 8086279 -126008 23814 -102194 8188473 179014 542980 721994 8910467 7199885 0 7199885 179014 542980 721994 7921879 PART III, LINE 4: PSR MAINTAINS COLLECTIONS OF FINE ART, BOOKS AND ARCHAEOLOGICAL ARTIFACTS. THESE ITEMS ARE USED IN THE STUDY OF SUBJECTS SUCH AS ART AND RELIGION, HISTORY AND SCRIPTURAL STUDIES. STUDENTS EXAMINE ART, BOOKS AND ARTIFACTS AS PART OF THEIR STUDIES. PART V, LINE 4: ENDOWMENTS SUPPORT THE PROGRAMS OF THE SCHOOL, INCLUDING PROVIDING STUDENT FINANCIAL AID AND FUNDING FACULTY POSITIONS. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ACCORDING TO AN INTERNAL REVENUE SERVICE DETERMINATION LETTER DATED AUGUST 13, 1973. ACCORDINGLY, THE SCHOOL IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT PURPOSES (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE SCHOOL HAD NO MATERIAL UNRELATED BUSINESS INCOME DURING THE YEAR. IT IS ALSO EXEMPT FROM STATE INCOME TAX. THE SCHOOL FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE SCHOOL FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2020 AND 2019. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL ADJUSTMENT 23,814. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 542,980. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 542,980. 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 SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY IN ALL PRINTED MATERIALS SENT TO STUDENTS AND ON ITS WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AID FOR FINANCIAL AID PROGRAMS. 1 SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS 77 542980 PART I, LINE 2: THE SCHOOL PROVIDES FINANCIAL AID GRANTS THAT MAY BE USED FOR TUITION AND FEES ONLY. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DAVID VASQUEZ LEVY PRESIDENT 135124 0 0 0 0 0 13607 0 95194 0 243925 0 0 0 BERNARD SCHLAGER DIRECTOF OF THE CENTER FOR LESBIAN A 125646 0 0 0 6209 0 0 0 25714 0 157569 0 0 0 SUSAN ABRAHAM VICE PRESIDENT FOR ACADEMIC AFFAIRS 132240 0 0 0 2693 0 8739 0 11132 0 154804 0 0 0 PART I, LINE 1A FOR ORDAINED CLERGY, WHO ARE SUBJECT TO SELF-EMPLOYMENT TAX, PSR ADDS AS TAXABLE INCOME THE AMOUNT OF FICA AND MEDICARE TAX PSR WOULD OTHERWISE PAY ON THEIR BEHALF TO TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 11B WE WILL PROVIDE A COPY OF THE 2018 AND 2019 REPORT TO THE BOARD AT ITS MEETING IN MAY 2021. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICIES ARE DISTRIBUTED TO MEMBERS OF THE BOARD OF TRUSTEES IN OCTOBER OF EVERY YEAR. MEMBERS OF THE BOARD COMPLETE, SIGN AND RETURN DISCLOSURE STATEMENTS INDICATING THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY AND DISCLOSED ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 INDEPENDENT MEMBERS OF THE BOARD COMPRISE THE COMPENSATION COMMITTEE. THE COMMITTEE REVIEWS COMPARABLE SALARIES AND BENEFITS BEFORE ESTABLISHING COMPENSATION FOR THE PRESIDENT. OTHER OFFICERS OR KEY EMPLOYEES: COMPARATIVE DATA IS REVIEWED PRIOR TO ESTABLISHMENT OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ACTUARIAL ADJUSTMENT 23,814. PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS DURING THE TAX YEAR. CHARITABLE REMAINDER UNITRUSTS (4) CHARITABLE TRUSTS CA T 0 POOLED INCOME FUND (5) CHARITABLE TRUSTS CA T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0