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      <MissionDesc>WARNER PACIFIC IS A CHRIST-CENTERED URBAN LIBERAL ARTS COLLEGE DEDICATED TO PROVIDING STUDENTS FROM DIVERSE BACKGROUNDS AN EDUCATION THAT PREPARES THEM TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD.</MissionDesc>
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      <Desc>WARNER PACIFIC UNIVERSITY IS DEDICATED TO SEEING INDIVIDUALS, FAMILIES, AND COMMUNITIES FLOURISH. AS AN URBAN COLLEGE DESIGNED TO SERVE STUDENTS FROM DIVERSE BACKGROUNDS, WE KNOW THAT FOR A CITY TO FLOURISH, ITS LEADERS MUST BE PREPARED TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. AT WARNER PACIFIC, 63% OF STUDENTS COME FROM RACIALLY AND ETHNICALLY DIVERSE BACKGROUNDS AND 57% OF STUDENTS ARE THE FIRST IN THEIR FAMILY TO ATTEND COLLEGE. THROUGH VARIOUS ACADEMIC PROGRAMS, AS WELL AS A HUMANITIES CORE CURRICULUM, WARNER PACIFIC PREPARES STUDENTS TO BECOME ENGAGED CITIZENS THROUGH CAREER-FOCUSED LIBERAL ARTS PROGRAMS. A STUDENT-TO-FACULTY RATIO OF 12:1 ENSURES THAT PROFESSORS ARE COMMITTED TO GUIDING STUDENTS AS THEY DEVELOP AN ETHICAL PERSPECTIVE THAT INTEGRATES THEIR BELIEF SYSTEM TO THEIR CHOSEN AREA OF STUDY. THROUGH PROFESSIONAL AND GRADUATE STUDIES, WARNER PACIFIC UNIVERSITY ALSO PROVIDES ADULT LEARNERS A CONVENIENT, PERSONALIZED, AND AFFORDABLE DEGREE COMPLETION PROGRAM AVAILABLE ONE NIGHT A WEEK OR ONLINE.</Desc>
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        <Desc>THE WARNER PACIFIC BOOKSTORE IN FULLY ONLINE, ENSURING THAT EDUCATIONAL TOOLS AND RESOURCES ARE READILY AVAILABLE TO STUDENTS AT A REASONABLE COST. BY OFFERING ONLINE SALES, STUDENTS ARE ABLE TO COMPARISON SHOP FOR THE BEST PRICES TO STRETCH THEIR EDUCATION DOLLARS FURTHER AND EXPLORE MODERN OPTIONS LIKE TEXT BOOK RENTALS AND E-BOOKS TO STAY WITHIN THEIR FINANCIAL GOALS.</Desc>
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        <Desc>RESIDENCE LIFE AT WARNER PACIFIC IS COMMITTED TO CULTIVATING A RESPONSIBLE LIVING AND LEARNING ENVIRONMENT WHERE HOLISTIC GROWTH TAKES PLACES THROUGH DYNAMIC RELATIONSHIPS. OUR FACILITIES INCLUDE TWO RESIDENCE HALLS AND A VARIETY OF APARTMENTS AND HOUSES SPREAD ACROSS OUR MT. TABOR CAMPUS. OUR STAFF PROVIDES COMMUNITY BUILDING PROGRAMING THAT CONNECTS STUDENTS TO EACH OTHER AND THE BROADER CAMPUS COMMUNITY. THE STUDENT DINING EXPERIENCE CENTERS ON GATHERING WITH OTHERS, CULINARY EXPERTISE, FRESH INGREDIENTS, HEALTHY OPTIONS, AND A SHARED SENSE OF ENVIRONMENTAL AND SOCIAL RESPONSIBILITY.</Desc>
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        <Desc>WARNER PACIFIC CONTINUES TO BE RECOGNIZED FOR DIVERSITY AND VALUE. WARNER PACIFIC IS OREGON'S FIRST AND ONLY FOUR-YEAR SCHOOL TO EARN THE PRESTIGIOUS HISPANIC-SERVING INSTITUTION (HSI) DESIGNATION FROM THE U.S. DEPARTMENT OF EDUCATION. THE UNIVERSITY RECEIVED THREE ACCLAIMED RANKINGS BY THE U.S. NEWS &amp; WORLD REPORT BEST COLLEGE 2018 EDITION; TOP 10 REGIONAL COLLEGES- WEST (10), BEST VALUE SCHOOL-WEST (8), AND ETHNIC DIVERSITY-WEST (1). WARNER PACIFIC RANKED THIRD IN A LISTING OF OREGON PRIVATE COLLEGES FOR HAVING THE LOWEST AVERAGE STUDENT DEBT FIGURES, AS MEASURED BY THE CLASS OF 2017. WARNER PACIFIC ALSO RANKED SEVENTH WHEN LOOKING AT THE LOWEST STUDENT DEBT FIGURES FOR ALL OREGON COLLEGES AND UNIVERSITIES. WHEN MEASURED AGAINST ALL PRIVATE SCHOOLS IN THE NATION, WARNER PACIFIC PLACED 197TH, ACCORDING TO LENDEDU.COM. STUDENTS AT WARNER PACIFIC PARTICIPATE IN HANDS-ON SERVICE THROUGHOUT OUR COMMUNITY. TUTORING AT LOCAL SCHOOLS, PROVIDING FACILITIES IMPROVEMENTS TO NON-PROFIT ORGANIZATIONS, AND PROVIDING FOOD AND CLOTHING TO THOSE WHO LIVE OUTDOORS ARE JUST A FEW OF THE WAYS THAT OUR STUDENTS HELP MAKE PORTLAND A BETTER PLACE. WARNER PACIFIC BELIEVES THAT CIVIC ENGAGEMENT EMPOWERS STUDENTS TO DEVELOP AND APPLY THEIR EDUCATIONAL SKILLS OUTSIDE OF THE CLASSROOM IN A PRACTICAL ENVIRONMENT, NETWORK LOCALLY, GAIN REAL-WORLD EXPERIENCE, AND EFFECTIVELY WORK TOWARD LASTING POSITIVE SOCIAL CHANGE. IN ADDITION TO CLOSE FACULTY RELATIONSHIPS, WARNER PACIFIC UNIVERSITY ALSO OFFERS FIRST-YEAR LEARNING COMMUNITIES (FYLCS) TO HELP STUDENTS BUILD A FOUNDATION OF SUCCESS AND SUPPORT THROUGHOUT THEIR COLLEGE EXPERIENCE. FYLCS ARE COHORTS OF 12-15 STUDENTS WHO PARTICIPATE TOGETHER IN LEARNING ACTIVITIES THAT EXTEND OUTSIDE THE TRADITIONAL CLASSROOM SETTING. ATHLETICS ARE ALSO A MAJOR PART OF CAMPUS LIFE. THE WARNER PACIFIC KNIGHTS ARE MEMBERS OF THE CASCADE COLLEGIATE CONFERENCE, WHICH IS PART OF THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA) DIVISION II. WARNER PACIFIC STUDENT-ATHLETES ARE BOTH DEVOTED STUDENTS AND DEDICATED ATHLETES, REPRESENTING THE KNIGHTS ACROSS MEN'S AND WOMEN'S VARSITY TEAMS FOR BASKETBALL, CROSS COUNTRY, GOLF, SOCCER, TRACK AND FIELD, WRESTLING, AND WOMEN'S VOLLEYBALL. IN 2018, WARNER PACIFIC ANNOUNCED THE LAUNCH OF WOMEN'S SOFTBALL, WHICH WILL BEGIN DIVISION COMPETITION IN 2020.</Desc>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SARAH CASTLES</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CLAUDIA HEMENWAY</PersonNm>
        <TitleTxt>TRUSTEE VICE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARSHALL HASKINS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>G BLAIR DOWDEN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREG SWANSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>OTT GAITHER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
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        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EILEEN HULME</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE ROBERTSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GEREMY DIXON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREA COOK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>214425</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>28464</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUGLAS WADE</PersonNm>
        <TitleTxt>VP FOR OPERA</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>74567</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>288992</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>28464</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SYNERGIS EDUCATION</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1820 E RAY ROAD</AddressLine1Txt>
            <CityNm>CHANDLER</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85225</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ENROLLMENT</ServicesDesc>
        <CompensationAmt>2483548</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SODEXO INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>DEPT 43283</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90088</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>DINING HALL MGT</ServicesDesc>
        <CompensationAmt>749727</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>AFFILIATED MEDIA LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>7080 SW BEVELAND ST</AddressLine1Txt>
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            <StateAbbreviationCd>OR</StateAbbreviationCd>
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          </USAddress>
        </ContractorAddress>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ELLUCIAN INC</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>62814 COLLECTIONS CENTER DR</AddressLine1Txt>
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            <StateAbbreviationCd>IL</StateAbbreviationCd>
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          </USAddress>
        </ContractorAddress>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>PROFECTUS INC</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
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          </USAddress>
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        <ManagementAndGeneralAmt>350101</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>6392421</ProgramServicesAmt>
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        <EOYAmt>14017018</EOYAmt>
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        <EOYAmt>10141120</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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        <EOYAmt>33132475</EOYAmt>
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      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
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    <IRS990ScheduleA documentId="RetDoc13">
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    <IRS990ScheduleB documentId="RetDoc1" />
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        <AdministrativeExpensesAmt>-68997</AdministrativeExpensesAmt>
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        <AdministrativeExpensesAmt>-95935</AdministrativeExpensesAmt>
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        <Desc>MINERAL RIGHTS</Desc>
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        <Desc>PERKINS</Desc>
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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WARNER PACIFIC UNIVERSITY PUBLICLY POSTS OUR RACIALLY NONDISCRIMINATORY POLICY ON THE CONSUMER INFORMATION PAGE OF THE INSTITUTION'S WEBSITE AT WWW.WARNERPACIFIC.EDU/CONSUMER-INFO. DUE TO THE IMPORTANCE OF ACCESS TO THIS INFORMATION, A DIRECT HYPERLINK TO THAT PAGE IS INCLUDED IN THE FOOTER OF THE WARNER PACIFIC UNIVERSITY WEBSITE FOR EASY ACCESS ON EVERY WEBPAGE. STUDENTS ARE ALSO MADE AWARE OF THESE POLICIES THROUGH THE RECRUITMENT AND ADMISSION PROCESS THROUGH THE PUBLICATION OF THE STATEMENT ON KEY ADMISSION DOCUMENTS AND FORMS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>WARNER PACIFIC UNIVERSITY PARTICIPATES IN THE FEDERAL TITLE IV STUDENT AID PROGRAM AND ADMINISTERS THE FUNDS IN ACCORDANCE WITH PROGRAM GUIDELINES.</ExplanationTxt>
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      <LicensedStatesCd>OR</LicensedStatesCd>
      <LicensedStatesCd>WA</LicensedStatesCd>
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        <Event1Nm>SCHOLARSHIP LUN</Event1Nm>
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        <FoodAndBeverageTotalEventsAmt>11314</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>1065</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10916</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>23295</DirectExpenseSummaryEventsAmt>
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      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
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      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>ANDREA COOK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <DeferredCompensationFlngOrgAmt>20000</DeferredCompensationFlngOrgAmt>
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        <NameOfInterested>
          <PersonNm>SARAH CASTLES</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>HUSBAND</RelationshipDescriptionTxt>
        <TransactionDesc>MJ MURDOCK TRUSTEE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>GREG ENGLUND</PersonNm>
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        <RelationshipDescriptionTxt>WIFE</RelationshipDescriptionTxt>
        <TransactionDesc>ADJUNCT PROFESSOR</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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    <IRS990ScheduleM documentId="RetDoc11">
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>FURNISHINGS</Desc>
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        <ExplanationTxt>STOCK GIFTS ARE SOLD THROUGH AN INVESTMENT ACCOUNT MAINTAINED FOR THE PURPOSE OF RECEIVING AND LIQUIDATING STOCK GIFTS.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc12">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>WARNER PACIFIC HAS OVER 10,000 ALUMNI WORLDWIDE AND IS REPRESENTED IN ALL 50 STATES. OUR ALUMNI ARE VITAL TO THE LIFE AND MISSION OF WARNER PACIFIC UNIVERSITY, HELPING MAINTAIN OUR EXTENDED CAMPUS COMMUNITY BY VOLUNTEERING THEIR TIME TO ACTIVITIES AND EVENTS THAT SUPPORT THE GOALS OF THE UNIVERSITY. THROUGH PROGRAMS LIKE HOMECOMING AND ALUMNI MENTORING, GRADUATES CAN CONNECT WITH OTHER ALUMNI AND FIND WAYS TO ENGAGE IN CAMPUS ACTIVITIES. THE BOARD OF TRUSTEES IS COMPRISED OF 20 VOLUNTEER MEMBERS FROM A VARIETY OF PROFESSIONAL BACKGROUNDS. THESE DIVERSE LEADERS PROVIDE GUIDANCE, PROFESSIONAL DIRECTION, AND GOVERNANCE TO THE INSTITUTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>CHOSEN AREA OF STUDY. THROUGH PROFESSIONAL AND GRADUATE STUDIES, WARNER PACIFIC UNIVERSITY ALSO PROVIDES ADULT LEARNERS A CONVENIENT, PERSONALIZED, AND AFFORDABLE DEGREE COMPLETION PROGRAM AVAILABLE ONE NIGHT A WEEK OR ONLINE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>WARNER PACIFIC CONTINUES TO BE RECOGNIZED FOR DIVERSITY AND VALUE. WARNER PACIFIC IS OREGON'S FIRST AND ONLY FOUR-YEAR SCHOOL TO EARN THE PRESTIGIOUS HISPANIC-SERVING INSTITUTION (HSI) DESIGNATION FROM THE U.S. DEPARTMENT OF EDUCATION. THE UNIVERSITY RECEIVED THREE ACCLAIMED RANKINGS BY THE U.S. NEWS &amp; WORLD REPORT BEST COLLEGE 2018 EDITION; TOP 10 REGIONAL COLLEGES- WEST (10), BEST VALUE SCHOOL-WEST (8), AND ETHNIC DIVERSITY-WEST (1). WARNER PACIFIC RANKED THIRD IN A LISTING OF OREGON PRIVATE COLLEGES FOR HAVING THE LOWEST AVERAGE STUDENT DEBT FIGURES, AS MEASURED BY THE CLASS OF 2017. WARNER PACIFIC ALSO RANKED SEVENTH WHEN LOOKING AT THE LOWEST STUDENT DEBT FIGURES FOR ALL OREGON COLLEGES AND UNIVERSITIES. WHEN MEASURED AGAINST ALL PRIVATE SCHOOLS IN THE NATION, WARNER PACIFIC PLACED 197TH, ACCORDING TO LENDEDU.COM. STUDENTS AT WARNER PACIFIC PARTICIPATE IN HANDS-ON SERVICE THROUGHOUT OUR COMMUNITY. TUTORING AT LOCAL SCHOOLS, PROVIDING FACILITIES IMPROVEMENTS TO NON-PROFIT ORGANIZATIONS, AND PROVIDING FOOD AND CLOTHING TO THOSE WHO LIVE OUTDOORS ARE JUST A FEW OF THE WAYS THAT OUR STUDENTS HELP MAKE PORTLAND A BETTER PLACE. WARNER PACIFIC BELIEVES THAT CIVIC ENGAGEMENT EMPOWERS STUDENTS TO DEVELOP AND APPLY THEIR EDUCATIONAL SKILLS OUTSIDE OF THE CLASSROOM IN A PRACTICAL ENVIRONMENT, NETWORK LOCALLY, GAIN REAL-WORLD EXPERIENCE, AND EFFECTIVELY WORK TOWARD LASTING POSITIVE SOCIAL CHANGE. IN ADDITION TO CLOSE FACULTY RELATIONSHIPS, WARNER PACIFIC UNIVERSITY ALSO OFFERS FIRST-YEAR LEARNING COMMUNITIES (FYLCS) TO HELP STUDENTS BUILD A FOUNDATION OF SUCCESS AND SUPPORT THROUGHOUT THEIR COLLEGE EXPERIENCE. FYLCS ARE COHORTS OF 12-15 STUDENTS WHO PARTICIPATE TOGETHER IN LEARNING ACTIVITIES THAT EXTEND OUTSIDE THE TRADITIONAL CLASSROOM SETTING. ATHLETICS ARE ALSO A MAJOR PART OF CAMPUS LIFE. THE WARNER PACIFIC KNIGHTS ARE MEMBERS OF THE CASCADE COLLEGIATE CONFERENCE, WHICH IS PART OF THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA) DIVISION II. WARNER PACIFIC STUDENT-ATHLETES ARE BOTH DEVOTED STUDENTS AND DEDICATED ATHLETES, REPRESENTING THE KNIGHTS ACROSS MEN'S AND WOMEN'S VARSITY TEAMS FOR BASKETBALL, CROSS COUNTRY, GOLF, SOCCER, TRACK AND FIELD, WRESTLING, AND WOMEN'S VOLLEYBALL. IN 2018, WARNER PACIFIC ANNOUNCED THE LAUNCH OF WOMEN'S SOFTBALL, WHICH WILL BEGIN DIVISION COMPETITION IN 2020.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>SEC B 14 IS "NO" BECAUSE IT IS AN OPERATIONAL PROCEDURE RATHER THAN POLICY</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>ON NOVEMBER 13, 2017, WARNER PACIFIC FILED ARTICLES OF AMENDMENT WITH THE STATE OF OREGON TO CHANGE THE NAME FROM WARNER PACIFIC COLLEGE TO WARNER PACIFIC UNIVERSITY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY THE SENIOR ACCOUNTANT AND REVIEWED BY THE CONTROLLER, THE VP FOR FINANCE, AND THE PRESIDENT. PRIOR TO SUBMISSION, IT IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR PRESIDENT IS SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES BASED ON A COMPENSATION REVIEW AND COMPARISON AGAINST CCCU SURVEY DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>KEY EMPLOYEES SALARIES ARE REVIEWED ANNUALLY AGAINST CCCU SURVEY DATA BY THE PRESIDENT AND VICE PRESIDENT FOR FINANCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>3,086,612 365,385 27,913</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTUARIAL ADJ TO DEFERRED GIFTS 288,581 CHANGE IN SWAP DIFFERENTIAL 95,519 TOTAL 384,100</ExplanationTxt>
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</Return>