2019-05-15T08:57:26-05:00 2018-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2017-07-01 930391586 LINFIELD COLLEGE % E LEE SARVER LINF 5038832698 900 SE BAKER STREET Suite A512 MCMINNVILLE OR 97128 MARY ANN RODRIGUEZ VP FOR FINANCE & ADM 5038832698 2019-05-15 true Lauren R Denton P01571860 2604604000 2019-05-15 167.68.126.162 35027420191355000000 2019-05-15 P C32BFEAB8C27A52315DF5F02F320116B11D77C77 8193C6E21FDC853689B017ED35849D8705607233 2017 2019-02-21 02:37:17Z MARY ANN RODRIGUEZ 900 SE BAKER STREET UNIT A512 MCMINNVILLE OR 97128 144467624 false X LINFIELD.EDU X 1858 OR LINFIELD COLLEGE IS AN UNDERGRADUATE COLLEGE RECOGNIZED FOR ITS STRONG TEACHING FACULTY, OUTSTANDING SCIENCE PROGRAMS & DISTINCTIVE INTERNATIONAL EMPHASIS. 35 33 2298 150 0 1268 5818913 9745486 94566866 92303404 9103776 8934835 1876288 1168319 111365843 112152044 39473706 39560436 0 0 42712559 43918107 0 0 1827447 22490526 21619613 104676791 105098156 6689052 7053888 254145041 261526045 52699175 51208061 201445866 210317984 X LINFIELD COLLEGE ADVANCES A VISION OF LEARNING, LIFE, AND COMMUNITY THAT PROMOTES INTELLECTUAL CHALLENGE AND CREATIVITY, VALUES BOTH THEORETICAL AND PRACTICAL KNOWLEDGE, ENGAGES THOUGHTFUL DIALOGUE IN A CLIMATE OF MUTUAL RESPECT AND INSPIRES THE COURAGE TO LIVE BY MORAL AND SPIRITUAL PRINCIPLES. false false 65498745 39650436 80216597 LINFIELD COLLEGE IS AN INDEPENDENT, COMPREHENSIVE UNDERGRADUATE COLLEGE RECOGNIZED FOR ITS STRONG TEACHING FACULTY, OUTSTANDING SCIENCE PROGRAMS AND DISTINCTIVE INTERNATIONAL EMPHASIS. LINFIELD HAS A CHALLENGING AND EXCITING ACADEMIC PROGRAM THAT FEATURES A BROAD LIBERAL ARTS CORE AND AN ATMOSPHERE IN WHICH THERE IS GENUINE CONCERN FOR INDIVIDUALS AND THEIR PROGRESS. THE CURRICULUM FOSTERS THE DEVELOPMENT OF WHOLLY EDUCATED INDIVIDUALS THROUGH A SERIES OF COURSES SPANNING THE ARTS AND HUMANITIES, NATURAL SCIENCES AND SOCIAL AND BEHAVIORAL SCIENCES. THE LINFIELD CURRICULUM ENCOURAGES INQUIRY, ANALYSIS AND CREATIVITY THAT PROVIDE THE FOUNDATION FOR REASONED ACTION, WONDER AND CONTINUAL LEARNING IN ALL ASPECTS OF LIFE. 18074988 573593 STUDENT SUPPORT: IN SUPPORT OF THE MISSION OF THE COLLEGE, THE MISSION OF THE STUDENTS SERVICES DIVISION IS TO OPTIMIZE THE OPPORTUNITY FOR STUDENT DEVELOPMENT BY FACILITATION AND ENCOURAGING THE INTELLECTUAL, SOCIAL, CULTURAL, EMOTIONAL, PHYSICAL, LIFE PLANNING AND SPIRITUAL GROWTH OF THE STUDENTS AS INDIVIDUALS AND AS MEMBERS OF THE LARGER COMMUNITY. 11381386 12659116 AUXILIARY ENTERPRISES: IN SUPPORT OF THE MISSION OF THE COLLEGE, THE AUXILIARY AREAS OF THE COLLEGE PROVIDE SERVICES TO THE STUDENTS WHILE THEY CARRY OUT THEIR EDUCATIONAL ENDEAVORS. AUXILIARY ENTERPRISES INCLUDES SUCH AREAS AS BOOKSTORE, DINING SERVICES AND ON CAMPUS LIVING FACILITIES. 94955119 true true false false false false false false false true true false false false true true true false true false false false true false true false false false true true true false false false false false false false false false false true false false false false false false false false true 2995 0 true 2298 true true true false false false false true true false false false false X 35 33 true false false false false false false true true false false true true true true true true true true false OR X E LEE SARVER 5038832698 900 SE BAKER STREET UNIT A512 MCMINNVILLE OR 97128 David Baca BOARD MEMBER 2.0 0.0 X 0 0 0 Stephen Bils BOARD MEMBER 2.0 0.0 X 0 0 0 Phillip Bond BOARD MEMBER 2.0 0.0 X 0 0 0 Robert Breshock BOARD MEMBER 2.0 0.0 X 0 0 0 Kerry Carmody BOARD MEMBER 2.0 0.0 X 0 0 0 Gale Castillo BOARD MEMBER 2.0 0.0 X 0 0 0 Scott Chambers BOARD MEMBER 2.0 0.0 X 0 0 0 Pamela Claassen BOARD MEMBER 2.0 0.0 X 0 0 0 Martha Cox BOARD MEMBER 2.0 0.0 X 0 0 0 Dave Dillon BOARD MEMBER 2.0 0.0 X 0 0 0 Lucinda Fournier BOARD MEMBER 2.0 0.0 X 0 0 0 Leda Garside BOARD MEMBER 2.0 0.0 X 0 0 0 Michelle Giguere BOARD MEMBER 2.0 0.0 X 0 0 0 Glenn Giovanetti BOARD MEMBER 2.0 0.0 X 0 0 0 Kent Harrop BOARD MEMBER 2.0 0.0 X 0 0 0 David Haugeberg BOARD MEMBER 2.0 0.0 X 0 0 0 Kellanne Henry BOARD MEMBER 2.0 0.0 X 0 0 0 Michelle Johnston-Holthaus BOARD MEMBER 2.0 0.0 X 0 0 0 David Jubb BOARD MEMBER 2.0 0.0 X 0 0 0 Ronni Lacroute BOARD MEMBER 2.0 0.0 X 0 0 0 Margaret Marcuson BOARD MEMBER 2.0 0.0 X 0 0 0 Mahmood Momtazi BOARD MEMBER 2.0 0.0 X 0 0 0 Daniel OLeary BOARD MEMBER 2.0 0.0 X 0 0 0 Mark Patterson BOARD MEMBER 2.0 0.0 X 0 0 0 Amy Prosenjak BOARD MEMBER 2.0 0.0 X 0 0 0 Ernie Rose BOARD MEMBER 2.0 0.0 X 0 0 0 Thomas Sutro BOARD MEMBER 2.0 0.0 X 0 0 0 Douglas Tunnell BOARD MEMBER 2.0 0.0 X 0 0 0 Antony Uphoff BOARD MEMBER 2.0 0.0 X 0 0 0 Matthew Vance BOARD MEMBER 2.0 0.0 X 0 0 0 Julie Weston Wolff BOARD MEMBER 2.0 0.0 X 0 0 0 Jingsong Zhu BOARD MEMBER 2.0 0.0 X 0 0 0 Su-Yen Wong BOARD MEMBER 2.0 0.0 X 0 0 0 THOMAS HELLIE OFFICER 40.0 0.0 X X 321828 0 70512 NICHOLAS BUCCOLA FACULTY TRUSTEE 2.0 0.0 X 81772 0 18468 MARY ANN RODRIGUEZ OFFICER 40.0 0.0 X 205017 0 25560 SUSAN AGRE-KIPPENHAN OFFICER 40.0 0.0 X 156122 0 37591 JOHN MCKEEGAN OFFICER 40.0 0.0 X 172253 0 46877 SUSAN HOPP OFFICER 40.0 0.0 X 131399 0 27700 DAVID OSTRANDER SENIOR ASSISTANT TO PRESIDENT 40.0 0.0 X 149698 0 26376 HENNY BREEN ASSOCIATE PROFESSOR 40.0 0.0 X 136927 0 22906 SHARON WAGNER PROFESSOR 40.0 0.0 X 119572 0 31262 MELISSA ROBINSON ASSOCIATE PROFESSOR 40.0 0.0 X 122677 0 25544 BEVERLY EPENETER PROF/INTERIM DEAN OF NURS. 40.0 0.0 X 117949 0 28617 DAN PRESTON OFFICER 40.0 0.0 X 123306 0 43289 1838520 0 404702 33 true true false RUFFALO CODY HOLDINGS LLC PO BOX 3018 CEDAR RAPIDS IA 524063018 ENROLLMENT ANALYTICS 356808 TECH HEADS 7070 SW FIR LOOP PORTLAND OR 97223 IT SECURITY & CLOUD 353727 MICHELLE JOEL dba TRAVEL SERVICES 2431 NW ANTHONY CT MCMINNVILLE OR 97128 TRAVEL 347092 PHYSICIANS MEDICAL CENTER PC 2435 NE CUMULUS AVE A MCMINNVILLE OR 97128 STUDENT HEALTH SVCS 240801 FACKLER CONSTRUCTION CO PO BOX 194 MCMINNVILLE OR 97128 CONTRACTING REPAIRS 114450 6 5200 781854 8958432 449425 9745486 TUITION REVENUE 611310 80026098 80026098 AUXILIARY SERVICE REVENUE 611310 11783798 11783798 ATHLETICS 561740 493508 493508 92303404 2771734 2771734 0 0 815832 518031 297801 0 297801 297801 35937900 1985681 31291495 468985 4646405 1516696 6163101 6163101 59486 5200 37069 22417 22417 0 0 0 0 0 0 PARKING 611310 66531 66531 OTHER REVENUE 611310 781570 781570 848101 112152044 93449306 8957252 0 38616430 38616430 944006 944006 0 1399296 1205885 170188 23223 0 30690091 26825033 2959369 905689 3399893 3343469 56424 6193624 5867884 325740 2235203 2235203 4269506 2951255 1080405 237846 103506 1443 102063 110500 110500 0 0 11016 11016 242154 152117 90037 464120 315332 114892 33896 1493791 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103454879 0.35600 0.41200 0.23200 false false 6641720 8495123 15136843 110159100 35513662 74645438 7109399 3509169 3600230 36222378 28962587 7259791 1826831 1826831 102469133 0 SPLIT INTEREST AGREEMENTS 2081638 2081638 74927836 1781128 555100 2336228 72591608 39560436 39560436 112152044 66092820 555100 555100 65537720 39560436 39560436 105098156 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE USED FOR INSTRUCTION SUPPORT, ACADEMIC SUPPORT, STUDENT SERVICES, INSTITUTIONAL SUPPORT, PLANT SUPPORT, RESEARCH AND SCHOLARSHIPS AS DIRECTED BY DONORS AND BY BOARD OF TRUSTEES IF ENDOWMENTS ARE NOT RESTRICTED. SCHEDULE D, PART X, LINE 2 Accounting principles generally accepted in the United States of America require the Colleges management to evaluate tax positions taken by the College and recognize a tax liability (or asset) if the College has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed tax positions taken by the College and has concluded that as of June 30, 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The College is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Colleges management believes it is no longer subject to income tax examinations for years prior to 2015. financial statements. SCHEDULE D, PART XI LINE 2D: RENTAL EXPENSE 518,031 FUNDRAISING EXPENSE 37,069 TOTAL $555,100 LINE 4B: STUDENT FINANCIAL AID 39,560,436 SCHEDULE D, PART XII LINE 2D: RENTAL EXPENSE 518,031 FUNDRAISING EXPENSE 37,069 TOTAL $555,100 LINE 4B: STUDENT FINANCIAL AID 39,560,436 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 COLLEGE CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF STUDENTS FROM LARGE GEOGRAPHIC SECTIONS OF THE US AND WORLDWIDE, AND ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. THE COLLEGE FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO ALL STUDENTS, WHICH IS WIDELY PUBLISHED IN THE LITERATURE SENT TO STUDENTS AND PROSPECTIVE STUDENTS. ACCORDINGLY, UNDER SEC 403(2)(B), THE COLLEGE COMPLIES WITH THE PUBLICITY REQUIREMENT BY FULFILLING THE SEC 402 PROCEDURES PERTAINING TO NONDISCRIMINATORY POLICY STATEMENTS. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES STUDENT FINANCIAL ASSISTANCE FROM THE DEPARTMENT OF EDUCATION AND HAS AN ANNUAL INDEPENDENT AUDIT IN ACCORDANCE WITH OMB CIRCULAR A-133. THAT REPORT AND THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDES ALL FEDERAL GRANTS RECEIVED BY THE COLLEGE, WHICH HAVE ACTIVITY DURING THE FISCAL YEAR. THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING AND IN ACCORDANCE WITH OMB CIRCULAR A-133. true SCHOLARSHIPS 42 944006 false false false false false false WILDCAT OPEN 64686 5200 59486 23537 2360 11172 0 64686 5200 59486 23537 2360 11172 37069 22417 true SCHOLARSHIPS 2196 38616430 SCHEDULE I, PART I, LINE 2 GRANTS AND SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY VALIDATING REGISTRATION AND SATISFACTORY PROGRESS TOWARDS COMPLETION OF EDUCATIONAL REQUIREMENTS. X X X X true true X X X false true false false false false false false false THOMAS HELLIE OFFICER 318264 0 3564 34495 36017 392340 75000 MARY ANN RODRIGUEZ OFFICER 202250 0 2767 22248 3312 230577 0 SUSAN AGRE-KIPPENHAN OFFICER 156122 0 0 18267 19324 193713 0 JOHN MCKEEGAN OFFICER 169921 0 2332 20102 26775 219130 0 SUSAN HOPP OFFICER 131399 0 0 15052 12648 159099 0 DAN PRESTON OFFICER 123306 0 0 15085 28204 166595 0 DAVID OSTRANDER SENIOR ASSISTANT TO PRESIDENT 149698 0 0 16942 9434 176074 0 HENNY BREEN ASSOCIATE PROFESSOR 136927 0 0 13177 9729 159833 0 SHARON WAGNER PROFESSOR 119572 0 0 20274 10988 150834 0 SCHEDULE J, PART I, LINE 1A Linfield College provides housing for the President. He is required to live there as a condition of his employment and for the convenience of the employer. The college pays club dues to Michelbook Country Club, the University Club and the Arlington Club as part of the Presidents role (e.g. fundraising, external relations, meeting space, etc.). The college occasionally pays travel costs for the presidents spouse if she is attending alumni gatherings or other events where it benefits the college to have the president and his wife present. These are all non-taxable benefits. SCHEDULE J, PART I, LINE 4B THOMAS HELLIE PARTICIPATES IN A 457(F). CONTRIBUTIONS TO THE PLAN ARE REPORTED AS DEFERRED COMPENSATION AS THEY ARE ACCRUED. IN 2017, CONTRIBUTIONS OF $4,120 WERE DEFERRED UNDER THE PLAN. A STATE OF OREGON FACILITIES AUTHORITY 2010 BONDS 936001787 0068608JM 2010-08-11 23233102 REFUND OUTSTANDING 1998/2001 BONDS false false false B STATE OF OREGON FACILITIES AUTHORITY 2015 BONDS 936001787 0068608JT 2015-07-08 15803521 REFUND OUTSTANDING 2005 BONDS false false false A 0 0 23238051 1167700 0 0 456758 0 0 6977609 0 0 2012 true false true true B 2110000 0 15803521 1744108 0 0 239038 0 0 0 15559500 0 2015 true false true true A false false false false 0 false false false true B false false false false 0 false false false true A false false false true false false 0 false 0 true true B false false false true false false 0 true MASS MUTUAL FINANCE 25.3 true false true A true B true SCHEDULE K, PART IV, LINE 2C FOR BOND ISSUE A ON PART I, THE REBATE COMPUTATION WAS PERFORMED ON OCTOBER 16, 2014 AND AGAIN ON SEPTEMBER 23, 2015. FOR BOND ISSUE B ON PART I, THE REBATE COMPUTATION WAS PERFORMED ON JUNE 16, 2016. X 0 N/A X 32 419177 FMV X 0 0 N/A X SPORTS TICKETS 1 2000 FMV X UTILITIES DISCOUNT 1 500 FMV X FOOD & BEVERAGES 2 27748 FMV 2 false true false PART I, LINE 33 Linfields library received hard cover books, soft cover books, CDs, DVDs, and tapes from various donors. Linfield accepts donations of food and beverage items for the banquets and meetings it hosts for students and trustees. Some service providers routinely discount invoices for services rendered. These donations individually are small and do not have an easily ascertainable value, therefore, it is not prudent or cost effective to assign them a value and we do not capitalize them. FORM 990, PART VI, SECTION A, LINE 1B THOMAS HELLIE AND NICHOLAS BUCCOLA ARE COMPENSATED BOARD MEMBERS AND ARE THEREFORE NON-INDEPENDENT. FORM 990, PART VI, SECTION A, LINE 2 A FEW TRUSTEES SERVE TOGETHER ON OTHER BOARDS. FORM 990, PART VI, SECTION B, LINE 11B Before filing of the colleges tax return, the return (form 990) and supplemental schedules and information, are forwarded to the Audit Committee for review, comments, and approval, including schedule B. After the approval and before the return is filed, a copy is posted to the Trustees website to be available for review by each member of the Board of Trustees, excluding schedule B. The information that is included in and reported on in schedule B is provided to the full Board of Trustees confidentially at its regular meetings. After the return is posted to the full Trustees website, ample time is allowed for comments and changes, if any, prior to the extended due date of the return. Any material changes in the approval by the Audit Committee. An independent accounting firm also performs a review of the return. FORM 990, PART VI, SECTION B, LINE 12C Conflicts of Interest policies and questionnaires are disbursed, collected and reviewed annually. Any apparent conflicts are reviewed for materiality and mitigating controls are then put in place and forwarded to the colleges Audit Committee for further review and action as deemed necessary. FORM 990, PART VI, SECTION B, LINE 15 The process for determining the compensation of the President of the College is completed periodically based on the direction and review of the Executive Committee of the Board of Trustees. Data collection is performed by Linfields Senior Director of Human Resources and Administration via survey of comparable institutions. The data is analyzed and reviewed by the Executive Committee of the Board of Trustees who determines the Presidents compensation. The process for determining compensation for officers and key employees is also completed periodically by the Senior Director of Human Services and Administration utilizing published comparability data. The data is analyzed and reviewed by the President of the College. FORM 990, PART VI, SECTION C, LINE 19 Linfield College's financial statements and conflict of interest policy are available on the College's website and by request. Each year, a conflict of interest questionnaire is issued to all trustees, officers, key employees and faculty. Governing documents are available upon request. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $37,102