2020-04-07T13:48:06-05:00 2019-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2018-06-01 930386858 LEWIS & CLARK COLLEGE LEWI 5037687801 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 ANDREA DOOLEY VP FOR BUSINESS & FINANCE 5037687801 2020-04-06 1 LAWRENCE H MOHR CPA P00447603 6128764500 38.88.188.75 2020-04-06 13:33:58 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 EDB264CAD7F9F6CD2E19D356927987B2A35A11B0 2018 2020-09-23 17:36:50Z ANDREA DOOLEY 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 271362968 0 X WWW.LCLARK.EDU X 1946 OR THE MISSION OF LEWIS & CLARK COLLEGE IS TO KNOW THE TRADITIONS OF THE LIBERAL ARTS, TO TEST THEIR BOUNDARIES THROUGH ONGOING EXPLORATION, AND TO HAND ON TO SUCCESSIVE GENERATIONS THE TOOLS AND DISCOVERIES OF THIS QUEST. BY THESE MEANS, THE COLLEGE PURSUES THE AIMS OF ALL LIBERAL LEARNING: TO SEEK KNOWLEDGE FOR ITS OWN SAKE AND TO PREPARE FOR CIVIC LEADERSHIP. 28 26 2691 2070 -148179 0 12324164 22295655 160107191 161128824 11743396 13234686 2850450 3346325 187025201 200005490 57602442 60955846 0 0 72532943 72504894 0 0 3380994 51859762 50758763 181995147 184219503 5030054 15785987 448226032 457296934 134902319 134707087 313323713 322589847 X THE MISSION OF LEWIS & CLARK COLLEGE IS TO KNOW THE TRADITIONS OF THE LIBERAL ARTS, TO TEST THEIR BOUNDARIES THROUGH ONGOING EXPLORATION, AND TO HAND ON TO SUCCESSIVE GENERATIONS THE TOOLS AND DISCOVERIES OF THIS QUEST. BY THESE MEANS, THE COLLEGE PURSUES THE AIMS OF ALL LIBERAL LEARNING: TO SEEK KNOWLEDGE FOR ITS OWN SAKE AND TO PREPARE FOR CIVIC LEADERSHIP. 0 0 112721163 60955846 141481733 ACADEMICS: LEWIS & CLARK COLLEGE SUPPORTS ITS EDUCATIONAL MISSION BY PREPARING STUDENTS FOR WORLD CITIZENSHIP THROUGH RIGOROUS CURRICULA AND RICH EXPERIENCES BOTH IN AND OUT OF THE CLASSROOM. THE COLLEGE OF ARTS AND SCIENCES OFFERS 29 MAJORS AND 27 MINORS IN THE SCIENCES, ARTS, HUMANITIES, AND SOCIAL SCIENCES. A STUDENT-FACULTY RATIO OF 12 TO 1 IS PROVIDED FOR A DIVERSE COMMUNITY OF STUDENTS FROM 47 STATES AND THE DISTRICT OF COLUMBIA, PUERTO RICO, THE VIRGIN ISLANDS, AND FROM APPROXIMATELY 49 OTHER COUNTRIES. A WIDE RANGE OF OVERSEAS AND OFF-CAMPUS PROGRAMS FORM AN INTEGRAL PART OF THE TOTAL EDUCATIONAL EXPERIENCE AT LEWIS & CLARK. THE COLLEGE IS COMMITTED IN HELPING STUDENTS DEVELOP THE SKILLS TO UNDERSTAND, CREATE, AND CONNECT THEIR EDUCATIONAL EXPERIENCE WITH FUTURE GOALS THROUGH PROGRAMS SUCH AS CAREER COUNSELING, INTERNSHIPS, LEADERSHIPS & DEVELOPMENT, AND ENTREPRENEURSHIP PROGRAMS. IN SUPPORT OF ITS ACADEMIC PROGRAMS, LEWIS & CLARK OPERATES WELL-STOCKED LIBRARIES, AWARD-WINNING GREEN BUILDINGS, AND OUTSTANDING ATHLETIC FACILITIES.THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING OFFERS NATIONALLY ACCREDITED PROFESSIONAL PROGRAMS IN A WIDE RANGE OF EDUCATION AND COUNSELING-RELATED FIELDS WITH SCHOLAR-PRACTITIONER FACULTY WHO CONDUCT LEADING RESEARCH IN THEIR ACADEMIC FIELDS, WHILE REMAINING DEEPLY EMBEDDED IN THE REAL NEEDS OF LOCAL COMMUNITIES, AGENCIES, AND INSTITUTIONS. DRAWING STUDENTS FROM ACROSS THE COUNTRY AND INTERNATIONALLY, THE LAW SCHOOL HAS A NATIONAL REACH WITH GRADUATES PRACTICING IN MANY AREAS OF LAW. WITH RIGOROUS CLASSROOM TEACHING AND A WIDE VARIETY OF OPPORTUNITIES TO GAIN PRACTICAL EXPERIENCE, THE LAW SCHOOL'S ENVIRONMENTAL PROGRAM HAS CONSISTENTLY BEEN RANKED AS ONE OF THE BEST IN THE NATION FOR MANY YEARS. ASIDE FROM TRADITIONAL LAW DEGREE, SPECIAL CERTIFICATES ARE AVAILABLE FOR STUDENTS WHO PURSUE A PRESCRIBED CURRICULUM IN BUSINESS, INTELLECTUAL PROPERTY, TAX, CRIMINAL LAW, GLOBAL LAW, PUBLIC INTEREST LAW, OR ENVIRONMENTAL LAW. THIS YEAR, THE LAW SCHOOL ALSO BEGAN OFFERING ITS MASTER OF STUDIES IN LAW ON-LINE. 15419499 2907201 STUDENT SERVICES: STUDENT EXPERIENCE IS CRITICAL TO OUR MISSION AND LEWIS & CLARK IS DEDICATED IN SUPPORTING STUDENTS' TRANSITION TO COLLEGE BY ENCOURAGING PERSONAL DEVELOPMENT, PROMOTING CO-CURRICULAR LEARNING, STIMULATING EDUCATIONAL SUCCESS, AND HELPING PREPARE STUDENTS FOR LIFELONG CAREERS. LEWIS & CLARK IS A RESIDENTIAL CAMPUS, LOCATED ON 137 WOODED ACRES IN SOUTHWEST PORTLAND. FIRST AND SECOND YEAR STUDENTS ARE REQUIRED TO LIVE ON CAMPUS AND APPROXIMATELY 69% OF ALL LEWIS & CLARK UNDERGRADUATE STUDENTS LIVE ON CAMPUS. THE COLLEGE PROVIDES A RANGE OF STUDENT SERVICES AND SUPPORT WITH MORE THAN 100 REGISTERED STUDENT-RUN CLUBS AND ORGANIZATIONS. THE DIVISION OF STUDENT LIFE PARTNERS WITH THE UNDERGRADUATE STUDENTS THROUGH THEIR DEVELOPMENT IN ACADEMIC & EXPERIENTIAL LEARNING, CIVIC LEADERSHIP & CAREER DEVELOPMENT, DIVERSITY & INCLUSION, AND WELLNESS. OVER 340 STUDENT-ATHLETES COMPETE IN 19 NCAA DIVISION III SPORTS PROGRAMS OFFERED AT LEWIS & CLARK AND A LARGER NUMBER PARTICIPATE IN OTHER RECREATIONAL ACTIVITIES SUCH AS CLUB AND INTRAMURAL SPORTS.AT THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING, STUDENTS BENEFIT FROM SPECIALIZED SUPPORT IN A RANGE OF AREAS RELATED TO PROFESSIONAL LICENSURE, ENDORSEMENTS, AND OTHER JOB RELATED CREDENTIALS. GIVEN THAT GRADUATES PURSUE POSITIONS FROM PORTLAND TO QATAR, THIS CAN BE A COMPLICATED PROCESS, INVOLVING MANY EXTERNAL AGENCIES AND ORGANIZATIONS. STUDENTS ARE GUIDED THROUGH THE PROCESS AND REQUIREMENTS RELEVANT TO THEIR SPECIFIC GOALS. THE GRADUATE SCHOOL ALSO SPONSORS A VARIETY OF VISITS BY SCHOOL DISTRICTS, MENTAL HEALTH AGENCIES, AND RELATED ORGANIZATIONS TO HELP STUDENTS MAKE CONNECTIONS WITH (AND OFTEN ACTUALLY INTERVIEW WITH) THEIR FUTURE EMPLOYERS.THE CAREER DEVELOPMENT OFFICE WORKS CLOSELY WITH LAW STUDENTS AND PROVIDES SERVICES SUCH AS MAKING MENTORS AVAILABLE TO ALL STUDENTS, MEETING WITH STUDENTS INDIVIDUALLY TO COUNSEL ON CAREER CHOICES, REVIEWING RESUMES, AND TAPING MOCK INTERVIEWS WITH PRACTICING ATTORNEYS. 11909644 65679 ACADEMIC SUPPORT: LEWIS & CLARK IS COMMITTED TO THE ACADEMIC SUCCESS OF EVERY STUDENT AND CARRIES OUT ITS MISSION THROUGH GIVING EACH STUDENT THE OPPORTUNITY TO DISCOVER THEMSELVES AND THE WORLD THROUGH THE STUDY OF THE ARTS, THE HUMANITIES, AND THE MATHEMATICAL, NATURAL, AND SOCIAL SCIENCES. OVER NINETY-ONE PERCENT OF FULL TIME FACULTY HOLD A PH.D. OR TERMINAL DEGREE IN THEIR FIELDS. MANY OF OUR FACULTY ARE ACTIVE IN RESEARCH AND SCHOLARSHIPS AND HAVE BEEN TREMENDOUSLY SUCCESSFUL IN SECURING PRESTIGIOUS AWARDS AND APPOINTMENTS INCLUDING FULBRIGHT ALUMNI AMBASSADOR, COUNCIL FOR THE ADVANCEMENT AND SUPPORT OF EDUCATION (CASE) AND THE CARNEGIE FOUNDATION FOR THE ADVANCEMENT FOR TEACHING FOR TEACHER OF YEAR AWARDS. SEVERAL FACULTY MEMBERS HAVE RECENTLY BEEN RECOGNIZED FOR EXCELLENCE IN TEACHING WITH GRAVES AWARDS IN HUMANITIES AND NUMEROUS FACULTY MEMBERS HAVE BEEN AWARDED FELLOWSHIPS TO CONDUCT RESEARCH AND TEACH ABROAD. AN AVERAGE CLASS SIZE OF 17 ALLOWS CLOSE CONTACT BETWEEN PROFESSORS AND STUDENTS AND CREATES OPPORTUNITIES FOR DISCUSSION AND COLLABORATION. APPROXIMATELY 90 PERCENT OF UNDERGRADUATE STUDENTS RECEIVE FINANCIAL ASSISTANCE THROUGH MERIT-BASED SCHOLARSHIPS, NEED-BASED GRANTS, LOANS, OR CAMPUS EMPLOYMENT. IN THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING, STUDENTS AND FACULTY WORK CLOSELY TOGETHER IN A VARIETY OF CONTEXTS, FROM INTENSIVE FIELD-BASED INTERNSHIPS TO CO-AUTHORING RESEARCH ARTICLES. STUDENTS LEARN NOT ONLY TO BE EXCELLENT PRACTITIONERS, BUT LEADERS AND CHANGE AGENTS. THE LAW SCHOOL FACULTY MAKE THEMSELVES AVAILABLE OUTSIDE OF CLASS FOR MENTORING, AND TO EXPAND ON TOPICS TAUGHT IN CLASSES. IN ADDITION, THE LAW SCHOOL HAS A PROGRAM FOR STUDENTS WHO FEEL THE NEED FOR ACADEMIC SUPPORT DURING LAW SCHOOL, AS WELL AS A PROGRAM DESIGNED TO ENHANCE THE LIKELIHOOD OF BAR PASSAGE UPON GRADUATION. BEYOND ANY SPECIALIZED MAJORS, STUDENTS HONE THEIR ABILITIES AS KNOWLEDGEABLE AND LOGICAL THINKERS, ARTICULATE SPEAKERS, AND EFFECTIVE WRITERS. THE COLLEGE PROVIDES MANY RESOURCES TO SUPPORT STUDENTS. THESE SERVICES RANGE FROM TUTORING AT THE MATH SKILLS CENTER TO SUPPORT FROM ONE OF OUR COUNSELORS. 18672834 19580706 AUXILIARY SERVICES RELATED TO AND SUPPORTING OUR EDUCATIONAL PURPOSE SUCH AS STUDENT HOUSING, FOOD SERVICE, CAMPUS BOOKSTORE, PARKING AND TRANSPORTATION, AND SUMMER CONFERENCES. 18672834 19580706 158723140 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 1 1 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 1 0 0 0 1 0 0 0 1 4048 0 2691 1 1 1 1 GM 0 0 0 1 1 0 0 0 0 0 0 X 28 26 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO DC MA MD MI NH NJ NY OR PA VA WA WV X X ANDREA DOOLEY 5037687801 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 WIEWEL MARINUS PRESIDENT 45.00 X X 511324 0 27389 FOWLER STEPHANIE TRUSTEE (CHAIR) 4.00 X X 0 0 0 HAYES PAULA TRUSTEE (1ST VICE CHAIR) 2.00 X X 0 0 0 JAQUA JON TRUSTEE (2ND VICE CHAIR) 2.00 X X 0 0 0 AL BADI AHMED TRUSTEE 2.00 X 0 0 0 DOVER STEPHEN TRUSTEE 2.00 X 0 0 0 DUBCHANSKY SCOTT TRUSTEE 2.00 X 0 0 0 FISCHER JERRY TRUSTEE 2.00 X 0 0 0 FRONK JENNIFER TRUSTEE 2.00 X 0 0 0 HU HEIDI TRUSTEE 2.00 X 0 0 0 HUTCHINGS BRENT TRUSTEE 2.00 X 0 0 0 JAY CHRISTOPHER TRUSTEE 2.00 X 0 0 0 KORHONEN JOUNI TRUSTEE 2.00 X 0 0 0 LEVEE ROMAYNE TRUSTEE 2.00 X 0 0 0 MABIE DAVID TRUSTEE 2.00 X 0 0 0 MACLEOD CRAIG TRUSTEE 2.00 X 0 0 0 MAHAFFY PATRICK TRUSTEE 2.00 X 0 0 0 MCCASLIN LIBBY TRUSTEE 2.00 X 0 0 0 MILLER AMY TRUSTEE 2.00 X 0 0 0 NIELSON PATRICK TRUSTEE 2.00 X 0 0 0 PARK JIN TRUSTEE 2.00 X 0 0 0 RASMUSSEN TOM TRUSTEE 2.00 X 0 0 0 SPENCER JAMES TRUSTEE 2.00 X 0 0 0 SWANSON KENT TRUSTEE 2.00 X 0 0 0 TRATOS MARK TRUSTEE 2.00 X 0 0 0 WALDRON JAY TRUSTEE 2.00 X 0 0 0 PHADKE AJIT TRUSTEE EX OFFICIO 2.00 X 0 0 0 DIXON HILLARY TRUSTEE EX OFFICIO 2.00 X 0 0 0 ELLIS DAVID G GENERAL COUNSEL 45.00 X 117412 0 11260 FINN ALAN VP FOR BUSINESS AND FINANCE / TREASURER 45.00 X 225713 0 25027 REESE DAVID VP, CHIEF OF STAFF, GENERAL COUNSEL, SECRETARY 45.00 X 116807 0 9862 VANCE CARL B CHIEF INVESTMENT OFFICER 45.00 X 106289 0 14171 WALTER KENNETH VP INSTITUTIONAL ADVANCEMENT 45.00 X 207061 0 20062 JOHNSON JENNIFER J DEAN OF THE LAW SCHOOL 45.00 X 315438 0 27167 FLETCHER EARL SCOTT DEAN OF THE GRADUATE SCHOOL 45.00 X 182194 0 24030 SUTTMEIER BRUCE DEAN OF THE COLLEGE OF ARTS & SCIENCES 45.00 X 170567 0 19889 GLASSNER BARRY PROFESSOR OF SOCIOLOGY 45.00 X 433499 0 16278 DE PAULA JULIO PROFESSOR OF CHEMISTRY 45.00 X 197485 0 33571 PARIKH SAMIR PROFESSOR OF LAW 45.00 X 200757 0 30868 PARRY JOHN ASSOC DEAN OF FACULTY - LAW SCHOOL 45.00 X 200939 0 38823 KLONOFF ROBERT PROFESSOR OF LAW 45.00 X 199052 0 39828 ATKINSON JANE (FORMER VP AND PROVOST) 45.00 X 105028 0 14509 3289565 0 352734 94 1 1 0 COMPASS GROUP USA INC (DBA BON APPETIT 2400 YORKMONT RD CHARLOTTE NC 28217 CATERING & FOOD SERVICE 5197167 PRECISION CONSTRUCTION COMPANY 8025 NE KILLINGSWORTH ST PORTLAND OR 97218 CONSTRUCTION & GENERAL CONTRACTING 2996163 SKYLINE BUILDING MAINTENANCE 17446 SW BOONES FERRY RD LAKE OSWEGO OR 97035 HOUSEKEEPING AND CUSTODIAL 2006898 COUNCIL FOR INT'L EDUCATION EXCHANGE 300 FORE STREET PORTLAND ME 04101 INTERNATIONAL EDUCATION SERVICES 1060535 BREMIK CONSTRUCTION INC 1026 SE STARK ST PORTLAND OR 97214 CONSTRUCTION & GENERAL CONTRACTING 612312 37 25505 2580121 19690029 690720 22295655 TUITION AND FEES 611600 142514662 142514662 AUXILIARY SERVICES 900099 18330852 18330852 CONTRACTS/EXCHANGE TRANSACTIONS 900099 283310 283310 161128824 2497312 -288987 2786299 3149 3149 1339735 916922 422813 422813 140808 282005 81132019 70394645 10737374 10737374 10737374 59779 25505 45911 13868 13868 OTHER MISCELLANOUS REVENUE 900099 2523282 2523282 STUDENT HEALTH CENTER 900099 150726 150726 BOOKSTORE 900099 133661 133661 98826 98826 2906495 200005490 164035319 -148179 13822695 81929 81929 56964689 56964689 3909228 3909228 2121310 764059 1127729 229522 775501 775501 52835479 44520218 6364823 1950438 3951813 3305711 518360 127742 8846981 7265490 1326320 255171 3973810 3280752 541946 151112 81832 13595 68237 104782 104782 832236 832236 10819641 8962416 1702794 154431 92416 72848 14378 5190 4737128 2974269 1570228 192631 2071500 416398 1609250 45852 3091568 2789645 299773 2150 4034978 2989671 804086 241221 317735 209470 95341 12924 6635969 4753113 1882856 7632686 5362849 2269837 2793967 2411149 382818 STUDY ABROAD PROGRAM EX 4522718 4522718 LIBRARY BOOKS/MATERIALS 1754007 1754007 MISCELLANEOUS EXPENSES 1235600 623415 599575 12610 184219503 158723140 22115369 3380994 1023223 212615 13642802 24159529 3954800 4667211 47898 11410 7900060 6351985 423350 479422 293304845 122819238 172213664 170485607 161760139 148599346 87260096 98628813 0 3700996 448226032 457296934 15774080 14898671 3051554 3204078 105896904 104988879 10179781 11615459 134902319 134707087 X 107017921 104170423 84090255 81338726 122215537 137080698 313323713 322589847 448226032 457296934 X 15785987 -5034888 -1484965 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 85000 2664192 X X X 0 235613927 7329359 6376721 4969325 6166108 1536926 236647648 221922307 1866329 23899685 4712941 6228264 1133189 235613927 204039279 2055647 27744988 4474385 6458208 985014 221922307 224942839 1383629 -7781303 4570365 8921424 1014097 204039279 224361159 6051675 8503018 4388967 8772987 811068 224942830 0.18000 0.53000 0.29000 0 0 18528127 18528127 222774190 87984453 134789737 18792629 11228030 7564599 29432347 23606755 5825592 3777552 3777552 170485607 ALTERNATIVE INVESTMENTS 74376364 F ADAGE CAPITAL PARTNERS LP 24252449 F 98628813 SPLIT INTEREST AGREEEMENTS 1402691 US GOVT GRANTS REFUNDABLE 4782638 INTEREST RATE SWAPS LIABILITY 5430130 11615459 X 131709940 -5034888 962833 -4072055 135781995 1864613 62358882 64223495 200005490 122443806 962833 962833 121480973 1864613 60873917 62738530 184219503 PART III, LINE 4: DESCRIPTION OF COLLEGE'S COLLECTIONS: PAINTINGS, SCULPTURES AND OTHER WORKS OF ART FOR PUBLIC EXHIBITION AND CAMPUS BEAUTIFICATION; POETRY, LITERARY COLLECTIONS, PHOTOGRAPHS, MEMORABILIA, NEWSPAPERS, JOURNALS, CORRESPONDENCE AND RESEARCH NOTES HELD FOR HISTORICAL PRESERVATION AND EDUCATIONAL RESEARCH PURPOSES. PART V, LINE 4: INTENDED USE OF COLLEGE'S ENDOWMENT FUNDS: TO PROVIDE FUNDING FOR STUDENT SCHOLARSHIPS AND TUITION ASSISTANCE, AND TO PROVIDE FINANCIAL SUPPORT AND STABILITY FOR INSTITUTIONAL PROGRAMS. PART X, LINE 2: THE COLLEGE IS A TAX-EXEMPT ORGANIZATION AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME, IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COLLEGE QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. UNRELATED BUSINESS INCOME TAX, IF ANY, IS INSIGNIFICANT AND NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE COLLEGE RECOGNIZES INTEREST ACCRUED AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED MAY 31, 2019 AND 2018, THE COLLEGE RECOGNIZED NO INTEREST AND PENALTIES. THE COLLEGE HAD NO UNRECOGNIZED TAX BENEFITS AT MAY 31, 2019 AND 2018. THE COLLEGE FILES AN EXEMPT ORGANIZATION INCOME TAX RETURN AND AN UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND UNRELATED BUSINESS INCOME TAX RETURNS IN VARIOUS STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 916,922. DIRECT FUNDRAISING EVENT EXPENSES 45,911. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 402,240. CHANGE IN VALUE OF SWAP AGREEMENTS 1,082,725. SCHOLARSHIPS AND FELLOWSHIPS 60,873,917. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 916,922. DIRECT FUNDRAISING EVENT EXPENSES 45,911. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FELLOWSHIPS 60,873,917. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 LEWIS & CLARK COLLEGE INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION, AND PUBLISHES SUCH STATEMENT IN A LOCAL NEWSPAPER ANNUALLY. SCHEDULE E, PART I, LINE 6 ALL FEDERAL GRANT OPERATIONS OF LEWIS & CLARK COLLEGE ARE INCLUDED IN AN AUDIT OF FEDERAL AWARDS PERFORMED IN ACCORDANCE WITH THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, COMPLIANCE SUPPLEMENT FOR AUDITS OF HIGHER LEARNING, AND OTHER NONPROFIT INSTITUTIONS, INCLUDING TITLE IV PROGRAMS, U.S. DEPARTMENT OF EDUCATION, NATIONAL SCIENCE FOUNDATION, AND NATIONAL INSTITUTE OF HEALTH. 1 EAST ASIA AND THE PACIFIC 0 10 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 768179 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 12 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 2433402 MIDDLE EAST & NORTH AFRICA 0 3 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 166108 RUSSIA AND NEIGHBORING STATES 0 2 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 41173 SOUTH AMERICA 0 3 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 502722 SOUTH ASIA 0 4 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 18607 SUB-SAHARAN AFRICA 0 2 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 462108 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 36918222 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 26076591 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 941842 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 1973775 MIDDLE EAST & NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 121693 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 66958 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 421971 SOUTH ASIA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 47415 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 335574 0 36 0 0 0 36 41310521 29985819 71296340 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 48 941842 CREDIT ON STUDENT ACCOUNT EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 117 1973775 CREDIT ON STUDENT ACCOUNT MIDDLE EAST AND NORTH AFRICA 7 121693 CREDIT ON STUDENT ACCOUNT RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 2 66958 CREDIT ON STUDENT ACCOUNT SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 29 421971 CREDIT ON STUDENT ACCOUNT SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 2 47415 CREDIT ON STUDENT ACCOUNT SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 22 335574 CREDIT ON STUDENT ACCOUNT 1 0 1 1 1 0 PART I, LINE 2: ASSISTANCE IS GIVEN TO INDIVIDUALS IN THE FORM OF CREDITS TOWARD THE COST OF TUITION, AND A RECORD OF THE ASSISTANCE PROVIDED IS RECORDED IN SEPARATE ACCOUNTS MAINTAINED FOR EACH STUDENT/RECIPIENT. IN CONJUNCTION WITH THE INSTITUTION'S BUDGET PROCESS, EACH SCHOOL DETERMINES SCHOLARSHIP SPENDING FOR THE YEAR. THE FINANCIAL AID OFFICE AWARDS FINANCIAL AID TO APPLICANTS AT EACH SCHOOL ACCORDING TO THE CRITERIA ESTABLISHED FOR EACH AWARD TYPE. THROUGHOUT THE YEAR, THE BUSINESS OFFICE AND FINANCIAL AID OFFICE COMMUNICATE ABOUT AND RECONCILE DISBURSEMENTS. THE INSTITUTIONAL ADVANCEMENT DEPARTMENT PROVIDES ANNUAL REPORTS TO THE DONORS REGARDING THE USE OF DONOR-CONTRIBUTED SCHOLARSHIP FUNDS. PART I, LINE 3: EXPENDITURES REPORTED ARE DETERMINED UNDER THE ACCRUAL METHOD. PART III, COL (C): RECIPIENTS FOR GRANTS OUTSIDE THE UNITED STATES ARE COUNTED FOR EACH TERM THEY WERE ENROLLED, EVEN IF IT WAS IN THE SAME LOCATION. SCHEDULE F PART IV, FOREIGN FORMS: SOME QUESTIONS REGARDING OWNERSHIP OF OR TRANSFERS TO FOREIGN ENTITIES HAVE BEEN ANSWERED YES DUE TO THE COLLEGE'S DIRECT AND INDIRECT OWNERSHIP OF FOREIGN ENTITIES THROUGH VARIOUS ALTERNATIVE INVESTMENTS. ONLY FORMS 926, 8621 AND 8865 REFERENCED IN PART IV WERE REQUIRED TO BE FILED BY THE COLLEGE. PUBLIC INTEREST LAW AUCTION 64333 14235 50098 300 7962 7250 5041 GOLF TOURNAMENT 6655 4652 2003 3028 11500 7544 466 1 14296 6618 7678 2820 85284 25505 59779 3328 11500 15506 7250 8327 45911 13868 1 SPECIAL OLYMPICS OREGON 5901 SW MACADAM AVE SUITE 200 PORTLAND OR 97239 930752969 501(C)(3) 6400 SUPPORT FOR OREGON CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES TO PARTICIPATE IN SPORTS AND EDUCATIONAL OPPORTUNITIES WORLD AFFAIRS COUNCIL 1200 SW PARK AVE 3RD FLOOR PORTLAND OR 97205 930568356 501(C)(3) 8500 STUDENT YOUTH LEADERSHIP DEVELOPMENT SPONSORSHIP HARLEY MARINE FALL FESTIVAL 910 SW SPOKANE ST SEATTLE WA 98134 824768309 501(C)(3) 5000 CONTRIBUTION TO FUNDRAISING EVENT FOR CANCER RESEARCH NATIVE AMERICAN YOUTH AND FAMILY CENTER 5135 NE COLUMBIA BLVD PORTLAND OR 97218 931141536 501(C)(3) 5000 SPONSORSHIP FOR THE 2019 NATIVE AMERICAN YOUTH EARLY COLLEGE ACADEMY FUNDRAISING EFFORTS LATINO NETWORK 410 NE 18TH AVE PORTLAND OR 97232 731675402 501(C)(3) 5000 GENERAL SUPPORT FOR EDUCATIONAL PROGRAMS ASSISTING LATINOS IN MULTNOMAH COUNTY, OREGON CLASSROOM LAW PROJECT 620 SW MAIN STREET SUITE 102 PORTLAND OR 97205 930847940 501(C)(3) 11890 GENERAL SUPPORT FOR EDUCATIONAL PROGRAMS 6 0 GRANTS AND SCHOLARSHIPS FOR UNDERGRADUATE STUDENTS 4021 45680526 SCHOLARSHIPS AND FELLOWSHIPS FOR LAW SCHOOL STUDENTS 619 11023621 SCHOLARSHIPS FOR GRADUATE SCHOOL STUDENTS 92 260542 PART I, LINE 2: ASSISTANCE IS GIVEN TO INDIVIDUALS IN THE FORM OF CREDITS TOWARD THE COST OF TUITION, AND A RECORD OF THE ASSISTANCE PROVIDED IS RECORDED IN SEPARATE ACCOUNTS MAINTAINED FOR EACH STUDENT/RECIPIENT. IN CONJUNCTION WITH THE INSTITUTION'S BUDGET PROCESS, EACH SCHOOL DETERMINES SCHOLARSHIP SPENDING FOR THE YEAR. THE FINANCIAL AID OFFICE AWARDS FINANCIAL AID TO APPLICANTS AT EACH SCHOOL ACCORDING TO THE CRITERIA ESTABLISHED FOR EACH AWARD TYPE. THROUGHOUT THE YEAR, THE BUSINESS OFFICE AND FINANCIAL AID OFFICE COMMUNICATE ABOUT AND RECONCILE DISBURSEMENTS. THE INSTITUTIONAL ADVANCEMENT DEPARTMENT PROVIDES ANNUAL REPORTS TO THE DONORS REGARDING THE USE OF DONOR-CONTRIBUTED SCHOLARSHIP FUNDS. X X X 1 1 X X X 0 0 0 0 0 0 0 1 0 WIEWEL MARINUS PRESIDENT 511324 0 0 0 0 0 24750 0 2639 0 538713 0 0 0 FINN ALAN VP FOR BUSINESS AND FINANCE / TREASU 225713 0 0 0 0 0 20850 0 4177 0 250740 0 0 0 WALTER KENNETH VP INSTITUTIONAL ADVANCEMENT 207061 0 0 0 0 0 18600 0 1462 0 227123 0 0 0 JOHNSON JENNIFER J DEAN OF THE LAW SCHOOL 315438 0 0 0 0 0 24750 0 2417 0 342605 0 0 0 FLETCHER EARL SCOTT DEAN OF THE GRADUATE SCHOOL 182194 0 0 0 0 0 16460 0 7570 0 206224 0 0 0 SUTTMEIER BRUCE DEAN OF THE COLLEGE OF ARTS & SCIENC 170567 0 0 0 0 0 16976 0 2913 0 190456 0 0 0 GLASSNER BARRY PROFESSOR OF SOCIOLOGY 433499 0 0 0 0 0 0 0 16278 0 449777 0 0 0 DE PAULA JULIO PROFESSOR OF CHEMISTRY 197485 0 0 0 0 0 18341 0 15230 0 231056 0 0 0 PARIKH SAMIR PROFESSOR OF LAW 200757 0 0 0 0 0 15886 0 14982 0 231625 0 0 0 PARRY JOHN ASSOC DEAN OF FACULTY - LAW SCHOOL 200939 0 0 0 0 0 17495 0 21328 0 239762 0 0 0 KLONOFF ROBERT PROFESSOR OF LAW 199052 0 0 0 0 0 18482 0 21346 0 238880 0 0 0 ATKINSON JANE (FORMER VP AND PROVOST) 105028 0 0 0 0 0 9264 0 5245 0 119537 0 0 0 PART I, LINE 1A CERTAIN EXPENSES ARE REIMBURSED TO THE COLLEGE PRESIDENT FOR SPOUSAL TRAVEL. WHEN SUCH TRAVEL IS NOT FOR BONA FIDE BUSINESS PURPOSES, THE REIMBURSEMENTS ARE TREATED AS TAXABLE COMPENSATION. A NON-TAXABLE HOUSING BENEFIT IS PROVIDED TO THE COLLEGE PRESIDENT. THE COLLEGE PAYS MEMBERSHIP DUES TO LOCAL SOCIAL CLUBS FOR THE PRESIDENT, THE DEAN OF THE LAW SCHOOL, AND THE VICE PRESIDENT FOR INSTITUTIONAL ADVANCEMENT. THE BENEFIT IS NOT TREATED AS TAXABLE COMPENSATION AS THERE IS A BONA FIDE BUSINESS PURPOSE TO MEMBERSHIP IN THESE CLUBS, AS THE CLUBS ARE USED FOR MEETINGS AND NETWORKING RELATING TO COLLEGE BUSINESS. ANY MEALS OR OTHER ACTIVITIES WHICH THE OFFICER DEEMS TO BE FOR HIS/HER OWN PERSONAL USE ARE NOT REIMBURSED. PART I, LINE 7 ANNUAL BONUS PAYMENTS WERE MADE TO CERTAIN OFFICERS OF THE ORGANIZATION. THE PAYMENTS WERE BASED UPON THE INDIVIDUAL'S PERFORMANCE AND THE GENERAL FINANCIAL CONDITION OF THE ORGANIZATION. A STATE OF OREGON - OREGON FACILITIES AUTHORITY 936001787 68608JNN7 2011-03-01 108610000 REFUNDING OF OUTSTANDING BONDS, AND TO FINANCE NEW RESIDENCE HALL CONSTRUCTI 0 0 0 A 2455000 108104970 1150875 11504095 95450000 2012 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: STATE OF OREGON - OREGON FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2016 SCHEDULE K, BOND (A), PART I, LINE (E) AND PART II, LINE 3: THE DIFFERENCE BETWEEN THE ISSUE PRICE AND THE PROCEEDS OF THE ISSUE IS THE BOND DISCOUNT AT THE TIME OF ISSUE OF $505,030. 7000 FINANCIAL AID FINANCIAL AID CHRYS HUTCHINGS FAMILY MEMBER OF TRUSTEE, BRENT HUTCHINGS 56665 EMPLOYMENT COMPENSATION FOR POSITION AS ASSOCIATE DIRECTOR OF PROGRAMMING AND PARTNERSHIPS 0 X 1 48000 APPRAISAL X 52 550556 FMV X 1 37000 APPRAISAL X SUPPLIES 147 51164 COST X MUSICAL INSTRUMENTS 1 4000 OPINION OF EXPERT 2 0 1 1 PART I, COLUMN (B): THE NUMBER REPORTED REPRESENTS THE NUMBER OF CONTRIBUTIONS OF EACH TYPE OF ITEM. PART I, LINE 32B: SALES OF NON-CASH CONTRIBUTIONS (OTHER THAN PUBLICLY TRADED SECURITIES) HAPPEN VERY INFREQUENTLY, BUT TYPICALLY AN INDEPENDENT AUCTIONEER OR OTHER EXPERT IS HIRED TO ASSIST IN THE SALE OF DONATED ITEMS WHICH ARE OF SIGNIFICANT VALUE. FORM 990, PART VI, SECTION A, LINE 1 THE COLLEGE'S BYLAWS ESTABLISH AN EXECUTIVE COMMITTEE THAT CONSISTS OF THE BOARD CHAIR, VICE CHAIRS, THE PRESIDENT, THE CHAIRS OF THE BOARD'S STANDING COMMITTEES, AND OTHER TRUSTEES OR LIFE TRUSTEES WHO ARE APPOINTED BY THE BOARD CHAIR. THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT ON BEHALF OF THE FULL BOARD BETWEEN MEETINGS OF THE BOARD, ALTHOUGH THE EXECUTIVE COMMITTEE MAY NOT (1) TAKE ANY ACTION INCONSISTENT WITH A PRIOR ACTION OF THE BOARD; (2) APPOINT OR DISCHARGE THE PRESIDENT, AN ACTING PRESIDENT, OR ANY BOARD MEMBER TO OR FROM ANY POSITION; (3) MATERIALLY AMEND THE ANNUAL OPERATING BUDGET OR THE CAPITAL BUDGET OF THE COLLEGE; (4) AMEND THE ARTICLES OR BYLAWS OF THE COLLEGE OR THE STANDING RULES OF THE BOARD; (5) SITE PERMANENT BUILDINGS; (6) BORROW MONEY OR ENCUMBER ASSETS; (7) SELL A SIGNIFICANT PORTION OF THE ASSETS OF THE COLLEGE; OR (8) TAKE ANY ACTION THAT BY RESOLUTION HAS BEEN RESERVED FOR THE FULL BOARD. FORM 990, PART VI, SECTION A, LINE 4 THE ARTICLES OF INCORPORATION OF LEWIS & CLARK COLLEGE WERE AMENDED IN ORDER TO RE-STATE THE PURPOSE OF THE ORGANIZATION AS FOLLOWS: "THE OBJECT AND BUSINESS OF THIS CORPORATION IS AND SHALL BE TO ESTABLISH AND MAINTAIN AT OR NEAR THE CITY OF PORTLAND, MULTNOMAH COUNTY, OREGON, AN INSTITUTION OF LEARNING IN WHICH SHALL BE TAUGHT THE LIBERAL ARTS AND SCIENCES, LAW, EDUCATION, COUNSELING AND SUCH OTHER DISCIPLINES AS MAY BE APPROVED BY THE BOARD OF TRUSTEES." THE BYLAWS OF THE COLLEGE WERE AMENDED TO PROVIDE CLARIFICATION IN SEVERAL AREAS. THE CHANGES INCLUDE UPDATING THE DESCRIPTION OF THE DUTIES OF THE BOARD OF TRUSTEES TO REFLECT BEST PRACTICES IN HIGHER EDUCATION; UPDATING THE TITLES OF THE COLLEGE'S OFFICERS AND INCLUDING THE THREE ACADEMIC DEANS AS COLLEGE OFFICERS; CLARIFYING THAT A QUORUM OF THE BOARD IS ONE-THIRD OF MEMBERS ELIGIBLE TO VOTE AND THAT AN ACTION OF THE BOARD CAN BE TAKEN UPON APPROVAL OF A MAJORITY OF THE QUORUM PRESENT AT A MEETING; PROVIDING THAT A BOARD ACTION CAN BE APPROVED BY WRITTEN UNANIMOUS CONSENT THROUGH ELECTRONIC MAIL; AND PROVIDING THAT A BOARD MEMBER RECUSED DUE TO A CONFLICT OF INTEREST MAY BE COUNTED FOR DETERMINING THE PRESENCE OF A QUORUM AT THE MEETING BUT SHALL NOT BE COUNTED FOR PURPOSES OF DETERMINING THE PRESENCE OF A QUORUM FOR THE REQUISITE BOARD ACTION. FORM 990, PART VI, SECTION A, LINE 7A ALL VOTING TRUSTEES ARE ELECTED OR APPOINTED BY THE BOARD OF TRUSTEES, EXCEPT THAT THE PRESIDENTS OF THE COLLEGE OF ARTS AND SCIENCES ALUMNI ASSOCIATION AND LAW SCHOOL ALUMNI ASSOCIATION ARE EX OFFICIO VOTING MEMBERS OF THE BOARD DURING THEIR RESPECTIVE TERMS OF SERVICE. FORM 990, PART VI, SECTION B, LINE 11B 1. A DRAFT OF FORM 990 IS REVIEWED BY THE VICE PRESIDENT FOR BUSINESS AND FINANCE (TREASURER). THE VP FOR FINANCE CONSULTS WITH THE GENERAL COUNSEL AND IDENTIFIES SPECIFIC AREAS FOR SECONDARY REVIEW AS NEEDED. 2. THE AUDIT COMMITTEE WILL MEET IN FEBRUARY OR MARCH OF EACH YEAR TO REVIEW THE FINAL DRAFT OF FORM 990. 3. THE BUSINESS OFFICE WILL FORWARD THE ELECTRONIC PUBLIC VERSION OF THE FORM 990 TO THE AUDIT COMMITTEE FOR REVIEW PRIOR TO THE AUDIT COMMITTEE MEETING. 4. THE FULL DETAIL OF SCHEDULE B DONORS WILL BE MADE AVAILABLE TO THE BOARD CHAIR FOR REVIEW IN HARD COPY. 5. THE COMMITTEE WILL REVIEW THE COMPLETE FORM 990 AND HAVE THE ABILITY TO ASK QUESTIONS OF THE ADMINISTRATION AND THE COLLEGE'S TAX CONSULTANTS. 6. FOLLOWING THE AUDIT COMMITTEE MEETING THE ELECTRONIC VERSION OF THE PUBLIC FORM 990 WILL BE SENT TO EACH TRUSTEE. TRUSTEES WILL HAVE THE ABILITY TO ASK QUESTIONS BY EMAIL OR BY PHONE. FORM 990, PART VI, SECTION B, LINE 12C A BOARD MEMBER OR BOARD COMMITTEE MEMBER SHALL BE CONSIDERED TO HAVE A CONFLICT OF INTEREST IF: (1) SUCH BOARD OR COMMITTEE MEMBER HAS EXISTING OR POTENTIAL FINANCIAL OR OTHER INTERESTS WHICH IMPAIR OR MIGHT REASONABLY APPEAR TO IMPAIR SUCH PERSON'S INDEPENDENT JUDGMENT IN THE DISCHARGE OF HIS OR HER RESPONSIBILITIES TO THE COLLEGE; OR (2) SUCH PERSON IS AWARE THAT A MEMBER OF HIS OR HER FAMILY, OR ANOTHER ORGANIZATION IN WHICH SUCH PERSON IS AN OFFICER OR DIRECTOR OR IS OTHERWISE INVOLVED, HAS SUCH EXISTING OR POTENTIAL CONFLICT OF INTEREST. ALL BOARD OR COMMITTEE MEMBERS SHALL DISCLOSE TO THE BOARD OR TO THE COMMITTEE ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICABLE TIME AND, IF THE MATTER IS UNCERTAIN, MAY REQUEST THE BOARD OR COMMITTEE TO RESOLVE THE QUESTIONS BY MAJORITY VOTE. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES ARE ASKED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. NO BOARD OR COMMITTEE MEMBER SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING IN WHICH SUCH PERSON HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETINGS SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE PERSON HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANNUALLY EACH OFFICER OF THE COLLEGE IS REQUIRED TO REVIEW THE COLLEGE'S CODE OF ETHICS, WHICH INCLUDES OUR CONFLICT OF INTEREST POLICY, AND ACKNOWLEDGE COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 THE COLLEGE IS GOVERNED BY AN INDEPENDENT BOARD OF TRUSTEES. THE BOARD IS RESPONSIBLE FOR THE APPOINTMENT, EVALUATION AND COMPENSATION OF THE PRESIDENT OF THE COLLEGE. THE BOARD HAS ESTABLISHED A COMPENSATION COMMITTEE, WHICH CONSISTS OF THREE TO FIVE INDEPENDENT TRUSTEES APPOINTED BY THE CHAIR OF THE BOARD, PLUS THE CHAIR OF THE BOARD AS AN EX OFFICIO MEMBER. THE COMMITTEE ANNUALLY EVALUATES THE PRESIDENT AND DETERMINES THE PRESIDENT'S COMPENSATION, TAKING INTO ACCOUNT ANNUAL SURVEY DATA FROM PEER INSTITUTIONS. THIS PROCESS WAS COMPLETED IN JUNE 2018 FOR THE PRESIDENT'S COMPENSATION EFFECTIVE SEPTEMBER 1, 2018. THE COMPENSATION FOR THE VICE PRESIDENTS AND DEANS OF THE COLLEGE IS DETERMINED BY THE PRESIDENT. WHEN SETTING COMPENSATION, THE PRESIDENT CONSIDERS COMPENSATION SURVEYS OF SIMILAR PEER INSTITUTIONS, AS WELL AS INTERNAL COMPENSATION DATA. THIS PROCESS WAS COMPLETED IN SEPTEMBER 2018 FOR COMPENSATION EFFECTIVE RETROACTIVE TO SEPTEMBER 1, 2018. INFORMATION REGARDING THE COMPENSATION OF VICE PRESIDENTS AND DEANS IS REQUIRED BY BOARD POLICY TO BE SHARED ANNUALLY WITH THE BOARD OF TRUSTEE'S COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC ON THE COLLEGE'S WEBSITE AND UPON REQUEST. IN LIEU OF FORM 1023, A LETTER FROM THE IRS DATED JUNE 3, 2002 ACKNOWLEDGING THE ORGANIZATION'S TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE IS MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S GOVERNING DOCUMENTS (CORPORATE BY-LAWS) AND THE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE COLLEGE'S CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -402,240. CHANGE IN VALUE OF SWAP AGREEMENTS -1,082,725. CHARITABLE REMAINDER UNITRUSTS (10) CHARITABLE REMAINDER TRUST OR N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0