2019-05-15T16:57:02-05:00 2018-06-30 910189318 MOSS ADAMS LLP PO BOX 22650 YAKIMA WA 989072650 990 2017-07-01 911160585 HERITAGE UNIVERSITY HERI 5098658663 3240 FORT ROAD TOPPENISH WA 989489599 ANDREW SUND PRESIDENT 5098658663 2019-05-14 1 EMINA O CRESSWELL CPA P01217304 5092487750 2019-05-14 12.129.7.100 2019-05-14 17:00:26 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 C96F15E91551BFB057D7740D910768FE520FD508 2017 2019-02-21 02:37:17Z ANDREW SUND 3240 FORT ROAD TOPPENISH WA 989489599 41033917 0 X WWW.HERITAGE.EDU X 1981 WA HERITAGE UNIVERSITY IS A NON-PROFIT, INDEPENDANT, NON-DENOMINATIONAL ACCREDITED INSTITUTION OF HIGHER EDUCATION OFFERING UNDERGRADUATE AND GRADUATE EDUCATION. ITS MISSION IS TO PROVIDE QUALITY, ACCESSIBLE HIGHER EDUCATION TO MULTICULTURAL POPULATIONS, WHICH HAVE BEEN UNDERSERVED IN THE YAKIMA VALLEY. 31 30 575 31 0 0 2181718 7719460 25197195 23519682 1260654 599508 861197 764546 29500764 32603196 4215646 3098091 0 0 17655404 16856618 0 0 876408 8866106 8532704 30737156 28487413 -1236392 4115783 52075338 56450453 15197195 14450106 36878143 42000347 X HERITAGE UNIVERSITY IS A NON-PROFIT, INDEPENDENT, NON-DENOMINATIONAL ACCREDITED INSTITUTION OF HIGHER EDUCATION OFFERING UNDERGRADUATE AND GRADUATE EDUCATION. ITS MISSION IS TO PROVIDE QUALITY, ACCESSIBLE HIGHER EDUCATION TO MULTICULTURAL POPULATIONS WHICH HAVE BEEN UNDERSERVED IN THE YAKIMA VALLEY. WITHIN ITS LIBERAL ARTS CURRICULUM, HERITAGE OFFERS STRONG PROFESSIONAL AND CAREER-ORIENTED PROGRAMS DESIGNED TO ENRICH THE QUALITY OF LIFE FOR STUDENTS AND THEIR COMMUNITIES. 0 0 12271004 320875 12659621 TO PROVIDE CLASSROOM, FACULTY AND SERVICES TO ALL HERITAGE STUDENTS, PREDOMINANTLY MINORITY UNDERGRADUATE AND GRADUATE STUDENTS, WHO ARE LIVING IN AN ISOLATED LOCATION AT OR BELOW THE FEDERAL POVERTY GUIDELINES. 4779371 2089057 3258568 TO PROVIDE STUDENTS WITH SERVICES INCLUDING FINANCIAL AID ASSISTANCE, COUNSELING, INTERNSHIPS, JOB PLACEMENT, SCHOLARSHIPS, AND GRANTS. 2637063 688159 7313774 ACADEMIC SUPPORT INCLUDING STUDENT SUPPORT, COMMUNITY ACCESS TO LEARNING RESOURCES, PLACEMENT TESTING, AND RECORD MAINTENANCE. 3530206 753509 GENERAL INSTITUTIONAL AND OPERATING EXPENSES AND INCOME, ALONG WITH AUXILIARY ENTERPRISES 3530206 753509 23217644 1 1 0 1 0 0 0 1 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 225 0 1 575 1 0 0 0 0 0 1 1 0 0 0 0 X 31 30 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO MD NY OH OR SC WA NV NH X TAYLOR HALL CFO 5098651743 3240 FORT ROAD TOPPENISH WA 989489599 BOUCHEY RENEE BOARD MEMBER 1.00 X 0 0 0 FARINA KARLA BOARD MEMBER 1.00 X 0 0 0 FRAIRE JOHN BOARD MEMBER 1.00 X 0 0 0 GATES MIMI BOARD MEMBER 1.00 X 0 0 0 GERST BOB BOARD MEMBER 1.00 X 0 0 0 GUIDON MICHAEL BOARD MEMBER 1.00 X 0 0 0 HILL SAUNDRA BOARD MEMBER 1.00 X 0 0 0 LAWRENCE DOUG BOARD MEMBER 1.00 X 0 0 0 LENNEWEH RICK BOARD MEMBER 1.00 X 0 0 0 LINNEN PAULA BOARD MEMBER 1.00 X 0 0 0 MCGREE ELIZABETH BOARD MEMBER 1.00 X 0 0 0 PIGOTT JIM BOARD MEMBER 1.00 X 0 0 0 PINNELL RICK BOARD MEMBER 1.00 X 0 0 0 PURCE LES BOARD MEMBER 1.00 X 0 0 0 REVEES JOHN BOARD MEMBER 1.00 X 0 0 0 RIGDON PHIL BOARD MEMBER 1.00 X 0 0 0 SIMMS ROY BOARD MEMBER 1.00 X 0 0 0 SMITH KEN BOARD MEMBER 1.00 X 0 0 0 STROM HENRY BOARD MEMBER 1.00 X 0 0 0 WALLACH ELLEN BOARD MEMBER 1.00 X 0 0 0 WARNER BERRY BOARD MEMBER 1.00 X 0 0 0 WASHINES ARLEN BOARD MEMBER 1.00 X 0 0 0 WEAVER GAIL BOARD MEMBER 1.00 X 0 0 0 GONZALEZ MICHELLE BOARD MEMBER 1.00 X 0 0 0 RUELAS GERARDO BOARD MEMBER 1.00 X 0 0 0 BURDICK DON BOARD MEMBER (THROUGH 6/30/2018) 1.00 X 0 0 0 GOLDE HELLMUT BOARD MEMBER (THROUGH 6/30/2018) 1.00 X 0 0 0 HILTON KATHLEEN FIRST VICE CHAIR 1.00 X X 0 0 0 OSHIE PAT CHAIR 1.00 2.00 X X 0 0 0 RAMSEY KIP SECRETARY 1.00 X X 0 0 0 SUND ANDREW PRESIDENT 40.00 2.00 X X 149281 0 5459 HALL TAYLOR HIRED 1818 VP - FINANCE, CFO 40.00 X 0 0 0 WISE DAVID ANDREW VP - ADVANCEMENT 40.00 1.00 X 136964 0 18842 HILL MELISSA MARIE INTERIM VP - STUDENT AFFAIRS 20.00 X 80753 0 15301 MCNABB MARK FINANCIAL CONTROLLER 40.00 2.00 X 95494 0 14581 SONODA KAZUHIRO INTERIM PROVOST 40.00 X 115262 0 14974 MILLER THOMAS R ASSISTANT PROFESSOR 40.00 X 130000 0 10826 NYIRATI CHRISTINA DIRECTOR OF NURSING 40.00 X 136873 0 18805 BUSH JAMES L VP - IT, C.O.O. (THROUGH 1/31/18) 40.00 X 132714 0 18545 FATHE LAURIE ANN PROVOST (THROUGH 2/9/18) 40.00 X 136778 0 18942 LIMAS CELESTINO VP - STUDENT AFFAIRS (THROUGH 6/30/18) 40.00 X 137250 0 16097 SWANK VICKY FORMER CFO (THROUGH 06/30/17) 40.00 X 116935 0 17498 1368304 0 169870 14 1 1 0 PACIFIC NW UNIVERSITY -HEALTH SCIENCES 111 UNIVERSITY PARKWAY SUITE 202 YAKIMA WA 98901 EDUCATIONAL SERVICES 609270 YAKIMA VALLEY COMMUNITY COLLEGE PO BOX 22520 YAKIMA WA 989072520 EDUCATIONAL SERVICES 335737 JENZABAR 101 HUNTINGTON AVE SUITE 2200 BOSTON MA 02119 TECHNOLOGY SUPPORT SERVICES 213003 HANNA & ASSOCIATES 1090 E LAKESHORE DRIVE COEUR DALENE ID 83814 ADVERTISING 164545 CDW 75 TRI STATE INTERNATIONAL LINCOLNSHITE IL 60069 SOFTWARE SERVICES 144196 9 47487 7671973 2131727 7719460 TUITION AND FEES 900099 18810137 18810137 FEDERAL GRANTS 900099 3353803 3353803 STATE & LOCAL GRANTS 900099 635143 635143 PRIVATE GRANTS 900099 366617 366617 STUDENT FEE REVENUE 611710 353982 353982 23519682 436196 436196 36400 12230 24170 24170 24170 8164383 8001071 163312 163312 163312 427385 47487 76287 351098 351098 440242 341133 99109 99109 CHILDCARE 624410 290169 290169 290169 32603196 23809851 0 1073885 3098091 3098091 876617 281514 533533 61570 12504330 11160391 1025308 318631 624425 511580 95474 17371 1787249 1378223 365975 43051 1063997 838456 199150 26391 217160 135387 81773 119557 119557 124127 124127 1796453 1454713 257860 83880 247734 17159 222613 7962 1874596 1476172 129119 269305 520704 34881 461355 24468 764563 763313 500 750 658431 608207 36525 13699 82911 76618 4702 1591 447104 439365 7739 1462563 1166168 296395 165058 165028 30 BAD DEBTS 51743 51743 28487413 23217644 4393361 876408 84722 657646 137866 157586 795738 4448981 735192 609840 78306 35557 39317815 12570501 28187093 26747314 18685470 21734045 3139903 1828436 231048 231048 52075338 56450453 3717806 2713529 416638 399834 510465 484546 8179295 7852197 2372991 3000000 15197195 14450106 X 30000032 34607888 3851366 4365714 3026745 3026745 36878143 42000347 52075338 56450453 4115783 1006421 0 X 0 1 X 1 1 1 X 0 0 0 0 0 0 0 0 1 3921 3921 0 PART II-B, LINE 1: NATIONAL ASSOCIATES OF INDEPENDENT COLLEGES (ICW)#3033170 MEMBERSHIPS DUES WHICH A PORTION MAY GO TO LOBBYING FOR INDEPENDENT COLLEGES. ICW USED AN ESTIMATED 5.38% OF THEIR DUES ON LOBBYING. HERITAGE UNIVERSITY PAID A TOTAL OF $72,880 FOR DUES, OF WHICH $3,921 IS ESTIMATED TO BE USED FOR LOBBYING. 96773 X X 0 16831003 6534898 1389888 824818 23930971 14589740 774817 2149800 683354 16831003 15011132 446014 -203924 663482 14589740 13289841 1834035 431312 544056 15011132 11659514 377976 1851043 598692 13289841 0.81970 0.12650 0.05380 0 0 307913 307913 34652136 9928793 24723343 3677389 2080513 1596876 680377 561195 119182 26747314 X PART III, LINE 4: LOCAL HISTORICAL ARTWORK OF THE COWICHE CANYON OUTSIDE YAKIMA, WA. THE COLLECTION OF ART HELPS SUPPORT THE UNIVERSITY'S ART DEPARTMENT/PROGRAM, ALONG WITH THE ART WING IN THE NEW BUILDING. THE ART WING DISPLAYS VARIOUS PIECES OF ART, INCLUDING THE DONATED PIECES. PART V, LINE 4: ENDOWMENTS ARE USED TO FUND SCHOLARSHIPS AND ACADEMIC PROGRAMS. PART X, LINE 2: THE UNIVERSITY IS A TAX-EXEMPT ORGANIZATION QUALIFYING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, HULL AND HUBS ARE ALSO ORGANIZED UNDER SECTION 501(C)(3) AND THEIR SOLE PURPOSE IS TO SUPPORT THE UNIVERSITY. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNIVERSITY'S TAX-EXEMPT PURPOSE WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE UNIVERSITY DID NOT ENGAGE IN AN ACTIVITY UNRELATED TO ITS TAX-EXEMPT PURPOSE; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT ADOPTED THE PROVISIONS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES AND HAS DETERMINED THEY HAVE NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2018 AND 2017. 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 UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE OFFICIAL COURSE CATALOG. THIS INFORMATION IS ALSO FOUND ON THE HERITAGE WEB SITE. THE MISSION OF THE UNIVERSITY IS TO SERVE MULTI-CULTURAL POPULATIONS AND IS WIDELY ADVERTISED AND COMMUNICATED AS SUCH. SCHEDULE E, PART I, LINE 6 HERITAGE UNIVERSITY RECEIVES VARIOUS GRANTS FROM GOVERNMENTAL AGENCIES SUCH AS; PELL GRANTS, DEPARTMENT OF EDUCATION GRANTS, EQUAL OPPORTUNITY GRANTS, AND OTHER GRANTS. SCHOLARSHIP DINNER 474872 47487 427385 500 6560 41366 27861 474872 47487 427385 500 6560 41366 27861 76287 351098 1 0 0 HERITAGE FUNDED AID 623 1943654 FMV AWARDS, DISCOUNTS, WAIVERS, HERITAGE GRANTS ENDOWED SCHOLARSHIPS 358 688159 GRANT SCHOLARSHIPS 15 152493 DONOR AID 99 233506 FSEOG 143 80279 PART I, LINE 2: HERITAGE UNIVERSITY PARTICIPATES IN FEDERAL GRANTS AND LOAN PROGRAMS. ALL OF THE STUDENT AWARDING PROCESS IS DOCUMENTED IN THE SOFTWARE USED TO DETERMINE ELIGIBILITY AND TRACK STUDENT AWARDS. FOR THOSE AWARDS WITH SUBJECTIVE SELECTION CRITERIA, THE DOCUMENTATION IS MAINTAINED BY THE PERSON RESPONSIBLE FOR SUCH AWARDS OR GRANTS. HERITAGE UNIVERSITY UNDERGOES A YEARLY AUDIT OF THE GRANTS AND OTHER FEDERAL FUNDS IN ACCORDANCE WITH A-133; A-87; AND OTHERS. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 SUND ANDREW PRESIDENT 128930 0 0 0 20351 0 0 0 5459 0 154740 0 0 0 WISE DAVID ANDREW VP - ADVANCEMENT 136964 0 0 0 0 0 9608 0 9234 0 155806 0 0 0 NYIRATI CHRISTINA DIRECTOR OF NURSING 136873 0 0 0 0 0 9601 0 9204 0 155678 0 0 0 BUSH JAMES L VP - IT, C.O.O. (THROUGH 1/31/18) 132714 0 0 0 0 0 9310 0 9235 0 151259 0 0 0 FATHE LAURIE ANN PROVOST (THROUGH 2/9/18) 136778 0 0 0 0 0 9608 0 9335 0 155721 0 0 0 LIMAS CELESTINO VP - STUDENT AFFAIRS (THROUGH 6/30/1 137250 0 0 0 0 0 6863 0 9234 0 153347 0 0 0 SWANK VICKY FORMER CFO (THROUGH 06/30/17) 116935 0 0 0 0 0 8371 0 9127 0 134433 0 0 0 PART I, LINE 1A HERITAGE UNIVERSITY PURCHASED A HOUSE ON 7/1/2011 FOR USE BY THE PRESIDENT AS A PERSONAL RESIDENCE AND OTHER UNIVERSITY FUNCTIONS. THE PERSONAL USE OF THE HOUSE IS TREATED AS TAXABLE COMPENSATION TO DR. SUND. TAXABLE GROSS UP PAYMENTS ARE MADE TO THE PRESIDENT RELATING TO CERTAIN TAXABLE BENEFITS. THE UNIVERSITY ALSO PROVIDES GYM FEES, SOCIAL CLUB DUES, AS WELL AS VARIOUS OTHER PERSONAL SERVICES WHILE ON CAMPUS. A WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY SERIES 2013 911306482 2013-10-28 9000000 REFUND 2007 BOND AND FUND BUILDING CONSTRUCTION 0 0 0 A 11998000 145709 7349847 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 SCHEDULE K PART 1 COLUMN (E) THERE WAS ADDITIONAL BORROWING DURING 2014/2015 FOR $2,998,000 X 7 2121727 SELLING PRICE X EQUIPMENT 1 10000 FMV 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS FORM 990, PART VI, SECTION A, LINE 2 BOARD OF DIRECTORS MEMBER BOB GERST TAUGHT A CLASS AT THE UNIVERSITY AND RECEIVED PAYROLL COMPENSATION OF $2,457. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER GENERATES THE RETURN INFORMATION, WITH REVIEW ASSISTANCE BY VARIOUS HERITAGE PERSONNEL. THE CFO AND THE PRESIDENT REVIEW THE SUPPORTING SCHEDULES AND THE RETURN. ONCE THE RETURN IS COMPLETED, HERITAGE WILL SEND OUT NOTICE TO THE BOD TO NOTIFY THEM THAT THE RETURN IS AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTOR OF HR, THE PRESIDENT, AND OTHER MEMBERS OF MANAGEMENT REGULARLY REVIEW THE LISTING OF BOARD MEMBERS TO DETERMINE IF THERE ARE ANY CONFLICTS OF INTEREST. THE DIRECTOR OF HR IS RESPONSIBLE FOR ENSURING THAT EACH BOARD MEMBER UNDERSTANDS THE CONFLICT OF INTEREST POLICY AND SIGNS A DISCLOSURE EACH YEAR. THE DISCLOSURE LETTERS ARE KEPT ON FILE BY THE DIRECTOR OF HR. FORM 990, PART VI, SECTION B, LINE 15 EVERY YEAR, COMPENSATION FOR TOP MANAGEMENT IS DONE BY USING COMPARATIVE DATA PROVIDED BY CUPA. THE DATA IS REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD WHICH IS COMPRISED OF THE BOARD CHAIR, FINANCE COMMITTEE CHAIR, PRESIDENT OF THE UNIVERSITY AND THE CFO. THE RESULTS OF THE REVIEW ARE NOTED IN THE MEETING MINUTES FILED WITH THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE UPON REQUEST. HERITAGE U LEVERAGE LENDER 3240 FORT RD TOPPENISH WA 98948 475284384 LEVERAGE LENDING SUPPORT FOR HERITAGE UNIVERSITY WA 501(C)(3) LINE 12D, III-O HERITAGE UNIVERSITY 1 HERITAGE U BUILDING SUPPORT 3240 FORT RD TOPPENISH WA 98948 475071980 BUILDING SUPPORT FOR HERITAGE UNIVERSITY WA 501(C)(3) LINE 12A, I HERITAGE UNIVERSITY 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 HERITAGE U LEVERAGE LENDER S 47997 FMV HERITAGE U BUILDING SUPPORT K 46160 FMV