2018-05-15T12:03:14-05:00 2017-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2016-07-01 941279798 PACIFIC UNION COLLEGE % BRANDON PARKER-VP FIN AFFAI PACI 7079656210 ONE ANGWIN AVENUE ANGWIN CA 94508 BRANDON C PARKER CORPORATE TREASURER 7079656210 2018-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420181355000014 2018-05-15 P 00366C703701EE9F8F204612D166C0A2DE02EC71 00366C703701EE9F8F204612D166C0A2DE02EC71 2016 2021-01-29 14:40:06Z ROBERT A CUSHMAN ONE ANGWIN AVE ANGWIN CA 94508 56490724 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 23 22 1362 22 151616 -1359 5087637 6154023 50750364 46330802 734218 642993 180332 231563 56752551 53359381 15590899 15435461 0 0 32604091 31061847 54740 50445 913569 11605934 10156696 59855664 56704449 -3103113 -3345068 91240925 90464042 45424050 45733989 45816875 44730053 PACIFIC UNION COLLEGE IS A SEVENTH-DAY ADVENTIST LEARNING COMMUNITY OFFERING AN EXCELLENT CHRIST-CENTERED EDUCATION THAT PREPARES ITS STUDENTS FOR PRODUCTIVE LIVES OF USEFUL HUMAN SERVICE AND UNCOMPROMISING PERSONAL INTEGRITY. false false 51535895 15435461 46330861 PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AT LEAST 1500 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AS MANY AS 800 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. 51535895 true true false false false false false false false true true false false false true false false true true false false false false true true false false false true true false false false false true false false false true false false false false true true true false false true 131 0 1362 true true true false false false false false false false false false true false X 23 22 false false false false false false false true true false false false true true true true true true true false CA X BRANDON PARKER-VP FIN AFFAI 7079656699 FINANCIAL ADMIN OFFICE 1 ANGWIN AV ANGWIN CA 94508 ARNETHA F BALL TRUSTEE 1.0 0.0 X 0 0 0 BERIT VON POHLE TRUSTEE 1.0 0.0 X 0 0 0 BONNIE HERNANDEZ COMAZZI TRUSTEE 1.0 0.0 X 0 0 0 BRADFORD NEWTON CHAIR 1.0 0.0 X X 0 0 0 LEON BROWN SR TRUSTEE 1.0 0.0 X 0 0 0 CHIP GABRIEL VICE CHAIR 1.0 0.0 X X 0 0 0 DWAYNE LESLIE TRUSTEE 1.0 0.0 X 0 0 0 ELEANOR FERGUSON-MARSHALLECK TRUSTEE 1.0 0.0 X 0 0 0 ESTHER HEROLD TRUSTEE 1.0 0.0 X 0 0 0 HEATHER KNIGHT UNTIL 117 CORP PRESIDENT/BOARD SECRETARY 40.0 0.0 X X 107379 0 26323 JAMES PEDERSEN TRUSTEE 1.0 0.0 X 0 0 0 JANA AAGAARD TRUSTEE 1.0 0.0 X 0 0 0 KRISTINE JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 LEROY PASCAL TRUSTEE 1.0 0.0 X 0 0 0 RALPH WATTS TRUSTEE 1.0 0.0 X 0 0 0 RAMIRO CANO TRUSTEE 1.0 0.0 X 0 0 0 RICARDO B GRAHAM TRUSTEE 1.0 0.0 X 0 0 0 SHEILA ATIGA HODGKIN TRUSTEE 1.0 0.0 X 0 0 0 SONIA LEE HA TRUSTEE 1.0 0.0 X 0 0 0 STEVEN HERBER TRUSTEE 1.0 0.0 X 0 0 0 STEVEN SPEARS TRUSTEE 1.0 0.0 X 0 0 0 THEODORE BENSON TRUSTEE 1.0 0.0 X 0 0 0 TONY ANOBILE TRUSTEE 1.0 0.0 X 0 0 0 ERIC ANDERSON INTERIM PRESIDENT (1/17-6/17) 40.0 0.0 X X 53409 0 4268 ROBERT A CUSHMAN START 617 CORPORATE PRESIDENT 40.0 0.0 X X 0 0 0 DAVE LAWRENCE CORP TREASURER (UNTIL 11/16) 40.0 0.0 X 119328 0 40934 NANCY LECOURT CORPORATE SECRETARY 40.0 0.0 X 57346 0 47779 BRANDON PARKER VP AND CFO (START 1/17) 40.0 0.0 X 0 0 0 PAUL SELIVANOFF INTERIM VP AND CFO (1/16-1/17) 40.0 0.0 X 16294 0 0 AUBYN FULTON UNTIL 716 PROF. BEHAVIORAL SCIENCE 40.0 0.0 X 233904 0 1777 SHANA RUGGENBERG CHAIR OF NURSING DEPARTMENT 40.0 0.0 X 120958 0 9765 JOHN NUNES CHAIR OF BUSIENSS DEPARTMENT 40.0 0.0 X 102880 0 6334 811498 0 137180 5 false true false BON APPETIT ONE ANGWIN AVE ANGWIN CA 94508 FOOD SERVICE 3799295 BARNES AND NOBLE COLLEGE BOOKSELLER 120 MOUNTAIN VIEW BLVD BASKING RIDGE NJ 07920 CAMPUS BOOKSTORE OPS 484115 PACIFIC LANDSCAPES INC PO BOX 481 SEBASTOPOL CA 95473 LANDSCAPING 223096 CAPITAL EDUCATION LLC 1650 TYSONS BLVD STE 630 MCLEAN VA 22102 ONLINE EDUC SERVICES 328850 HELMER SONS 910 HOWELL MOUNTAIN ROAD ANGWIN CA 94508 BUILDING CONTRACTORS 234989 13 137937 479503 5536583 112469 6154023 TUITION & FEES 611710 37276145 37276145 MEN & WOMEN'S DORMITORIES 611710 4784489 4784489 STUDENT HOUSING 611710 1322736 1322736 FOOD SERVICE 611710 424976 424976 ST. HELENA PRESCHOOL 611710 611944 611944 1910512 1758896 151616 46330802 393118 393118 0 0 314880 56768 258112 0 258112 258112 3267219 3017344 249875 249875 249875 30623 137936 57231 -26608 -26608 0 0 0 0 0 0 WATER SYSTEM 900099 59 59 59 53359381 46179245 151616 874497 0 15435461 15435461 0 0 455060 196686 135598 122776 0 17238441 14794043 2149167 295231 2532727 2102164 379909 50654 9655986 9226537 242943 186506 1179633 943706 176945 58982 166053 166053 158574 135376 23198 194613 194613 0 50445 50445 84470 84470 419133 412496 6637 404852 396514 8338 1172944 1113120 50626 9198 681396 669595 4285 7516 0 2265257 2004009 261248 348512 321901 26611 0 0 1112032 1005004 107028 0 1591731 1410310 181421 396298 394011 2287 EQUIPMENT RENT & MAINTENANCE 746696 656545 90151 MISCELLANEOUS 414135 287740 58918 67477 56704449 51535895 4254985 913569 X 37880 38001 8920733 8760083 4781443 3519088 5554486 4225655 0 0 0 0 13323606 13317742 389404 372174 1030126 732924 81020533 46282220 33716815 34738313 19560399 20732255 0 0 0 0 0 0 3926033 4027807 91240925 90464042 7668035 7069372 0 0 0 0 0 0 0 0 0 0 31601392 33184438 0 0 6154623 5480179 45424050 45733989 X 17734803 13956975 10325729 12219141 17756343 18553937 45816875 44730053 91240925 90464042 X -3345068 1718361 12500 527385 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23571390 657019 1954113 547508 -140575 25775589 25256567 168805 -501989 671016 680977 23571390 26242596 351069 -341118 666312 329668 25256567 23113131 321191 3087163 516742 -237853 26242596 21480694 346019 1378340 539358 -447436 23113131 0.05500 0.72000 0.22500 false false 9110692 2326605 11437297 42091400 29689324 12402076 18340202 8801959 9538243 9151634 7790937 1360697 34738313 0 DEPOSITS FROM OTHERS 1222195 TRUSTS PAYABLE 1258435 ASSET RETIREMENT OBLIGATION 2999549 5480179 47242597 1718361 12500 7587816 9318677 37923920 15435461 15435461 53359381 48237121 6968133 6968133 41268988 15435461 15435461 56704449 SCHEDULE D, PART V, LINE 4 PACIFIC UNION COLLEGE'S ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR STUDENT SCHOLARSHIPS, GENERAL OPERATIONS, CAPITAL PROJECTS AND ENDOWED CHAIRS. ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMETNS. SCHEDULE D RECONCILIATION PART XI LINE 2D SPECIAL EVENTS RECLASS $57,231 RENTAL EXPENSE $56,768 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $527,385 HOWELL MOUNTAIN ENTEPRISES REVENUE $6,946,432 TOTAL $7,587,816 LINE 4B STUDENT AID RECLASS $15,435,461 PART XII LINE 2D SPECIAL EVENTS RECLASS $57,231 RENTAL EXPENSE $56,768 HOWELL MOUNTAIN ENTEPRISES EXPENSE $6,854,135 TOTAL $6,968,134 LINE 4B STUDENT AID RECLASS $15,435,461 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'S RACIALLY NONDISCRIMINATORY POLICY IS ON THE WEBSITE, IN SCHOOL CATALOG AND OTHER PRINTED MATERIALS USED FOR RECRUITMENT AND REGISTRATION. SCHEDULE E, PART I, LINE 6A PACIFIC UNION COLLEGE RECEIVES ACCESS TO FEDERAL FUNDS FOR EDUCATIONAL LOANS AND SCHOLARSHIPS. X X X X true RUFFALO NOEL LEVITZ FUNDRAISING false 0 34319 DEVELOPING COMMUNITIES FUNDRAISING false 16127 0 50446 JIMMY HA EVENT 66560 61790 4770 406 2870 1494 MAXWELL GOLF 66109 55146 10963 12346 12237 3988 1 35890 21000 14890 2866 1122 19902 168559 137936 30623 3272 13468 15107 25384 57231 -26608 false EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 1490 15435461 PART I, LINE 2 ALL SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY MONITORING REGISTRATION AND SATISFACTORY COMPLETION OF COURSES AND PROGRAMS TOWARDS EDUCATIONAL REQUIREMENTS. X X X true true X X X true false false false false false false false false DAVE LAWRENCE CORP TREASURER (UNTIL 11/16) 80182 0 868 0 38278 0 7593 0 33341 0 160262 0 0 AUBYN FULTON UNTIL 716 PROF. BEHAVIORAL SCIENCE 38223 0 0 0 195681 0 1777 0 0 0 235681 0 0 SCHEDULE J, PART I, LINE 1A PACIFIC UNION COLLEGE PROVIDES HOUSING TO THE PRESIDENT. IT IS LOCATED ON CAMPUS, IS REGULARLY USED FOR BUSINESS PURPOSES, AND THE PRESIDENT MUST LIVE THERE AS A CONDITION OF EMPLOYMENT. AS SUCH, THE HOUSING IS NON-TAXABLE. OCCASIONALLY, EMPLOYEES' SPOUSES JOIN THE EMPLOYEE FOR TRAVEL PURPOSES. THIS IS A TAXABLE BENEFIT FOR THE EMPLOYEE BECAUSE THE SPOUSES DO NOT MEET THE BUSINESS PURPOSE REQUIREMENT. SCHEDULE J, PART I, LINE 4C AUBYN FULTON RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $195,681 THAT IS INCLUDED IN COLUMN B(III). 33341 TUITION ASSISTANCE TUITION ASSISTANCE X 200 DONOR DETERMINED X 57004 SALES RECEIPTS X 1 4600 APPRAISAL X GIFT CARDS & EVENT TICKETS 4 4425 FACE VALUE X GRAND PIANO 1 46240 APPRAISAL 1 false true false FORM 990, PART VI, LINE 1B ROBERT A. CUSHMAN IS COMPENSATED AS THE PRESIDENT OF THE COLLEGE AND IS THEREFORE A NON-INDEPENDENT BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE CFO, CONTROLLER, AND AN INDEPENDENT ACCOUNTING FIRM REVIEW THE 990 PRIOR TO FILING. A COPY OF THE 990 IS ALSO PROVIDED TO MEMBERS OF THE GOVERNING BOARD FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES SHALL DISCLOSE TO THE BOARD OF TRUSTEES ON AN ANNUAL BASIS ANY POSSIBLE CONFLICT OF INTEREST. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A MEETING OF THE BOARD OR ANY OF ITS COMMITTEES IN WHICH THE TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH A MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OF TRUSTEES OR COMMITTEE OF THE BOARD TO RESOLVE THE QUESTION BY A MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 15A & 15B COMPENSATION FOR TOP OFFICIALS AND KEY EMPLOYEES ARE REVIEWED IN ACCORDANCE WITH THE AMERICAN DIVISION OF SEVENTH-DAY ADVENTISTS SCHEDULES AND ARE REVIEWED ANNUALLY BY AUDITORS FOR THE GENERAL CONFERENCE OF SEVENTH-DAY ADVENTISTS. THE AUDITOR'S REPORT IS REVIEWED BY THE AUDIT COMMITTEE AND FINANCE COMMITTEE AND PRESENTED TO THE FULL BOARD FOR APPROVAL. THE LAST AUDIT WAS CONDUCTED IN FEBRUARY 2017. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $527,385 HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 1679089 2127804 1.00000 true CHARITABLE REMAINDER TRUSTS (3) CHAR. REM. TRUSTS CA NA TRUST false true false true false false false false false false false false true false false false false false false false HOWELL MOUNTAIN ENTERPRISES INC A 98904 CASH