2017-05-15T14:26:25-05:00 2016-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2015-07-01 941279798 PACIFIC UNION COLLEGE % BRANDON PARKER-VP FIN AFFAI PACI 7079656210 ONE ANGWIN AVENUE ANGWIN CA 94508 BRANDON PARKER CORPORATE TREASURER 7079656210 2017-05-15 true Joyce A Dulworth P00151125 2604604000 2015 2021-01-29 14:40:06Z ERIC ANDERSON ONE ANGWIN AVE ANGWIN CA 94508 63354965 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 23 22 1436 22 204212 6196686 5087637 52776710 50750364 1682642 734218 183370 180332 60839408 56752551 16302577 15590899 0 0 28151626 32604091 0 54740 912896 14749765 11605934 59203968 59855664 1635440 -3103113 91040269 91240925 40694673 45424050 50345596 45816875 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 54581807 15590899 50557378 PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AT LEAST 1588 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AS MANY AS 850 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. 54581807 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 130 0 true 1436 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 7079656210 FINANCIAL ADMIN OFFICE 1 ANGWIN AV ANGWIN CA 94508 BRADFORD NEWTON CHAIR 1.0 0.0 X X 0 0 0 CHIP GABRIEL VICE CHAIR 1.0 0.0 X X 0 0 0 JANA AAGAARD TRUSTEE 1.0 0.0 X 0 0 0 SHEILA ATIGA HODGKIN TRUSTEE 1.0 0.0 X 0 0 0 ARNETHA F BALL TRUSTEE 1.0 0.0 X 0 0 0 THEODORE BENSON TRUSTEE 1.0 0.0 X 0 0 0 RAMIRO CANO TRUSTEE 1.0 0.0 X 0 0 0 ELEANOR FERGUSON-MARSHALLECK TRUSTEE 1.0 0.0 X 0 0 0 RICARDO B GRAHAM TRUSTEE 1.0 0.0 X 0 0 0 BONNIE HERNANDEZ COMAZZI TRUSTEE 1.0 0.0 X 0 0 0 ESTHER HEROLD TRUSTEE 1.0 0.0 X 0 0 0 KRISTINE JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 SONIA LEE HA TRUSTEE 1.0 0.0 X 0 0 0 DWAYNE LESLIE TRUSTEE 1.0 0.0 X 0 0 0 LEROY PASCAL TRUSTEE 1.0 0.0 X 0 0 0 JAMES PEDERSEN TRUSTEE 1.0 0.0 X 0 0 0 STEVEN SPEARS TRUSTEE 1.0 0.0 X 0 0 0 BERIT VON POHLE TRUSTEE 1.0 0.0 X 0 0 0 RALPH WATTS TRUSTEE 1.0 0.0 X 0 0 0 HEATHER KNIGHT CORP PRESIDENT/BOARD SECRETARY 40.0 0.0 X X 111943 0 53396 TONY ANOBILE TRUSTEE 1.0 0.0 X 0 0 0 CARLOS A CAMACHO TRUSTEE 1.0 0.0 X 0 0 0 STEVEN HERBER TRUSTEE 1.0 0.0 X 0 0 0 NANCY LECOURT CORP SECRETARY 40.0 0.0 X 100744 0 15808 DAVE LAWRENCE CORP TREASURER 40.0 0.0 X 109735 0 96668 SHANA RUGGENBERG CHAIR OF NURSING DEPARTMENT 40.0 0.0 X 119729 0 21605 WALTER COLLINS VICE PRESIDENT ADVANCEMENT 40.0 0.0 X 119003 0 46053 JOHN COLLINS VP ASSET MANAGEMENT 40.0 0.0 X 100350 0 7311 JENNIFER TYNER VP ENROLLMENT/ADMINISTRATION 40.0 0.0 X 106342 0 50030 767846 0 290871 7 false true false BON APPETIT ONE ANGWIN AVE ANGWIN CA 94508 FOOD SERVICE 4110964 BARNES AND NOBLE COLLEGE BOOKSELLER 120 MOUNTAIN VIEW BLVD BASKING RIDGE NJ 07920 CAMPUS BOOKSTORE OPS 570098 PACIFIC LANDSCAPES INC PO BOX 481 SEBASTOPOL CA 95473 LANDSCAPING 226320 CAPITAL EDUCATION LLC 1650 TYSONS BLVD STE 630 MCLEAN VA 22102 ONLINE EDUC SERVICES 201875 SIGNUM ARCHITECTURE 1050 ADAMS STREET SUITE D ST HELENA CA 94574 ARCHITECTURE DRAWING 142182 7 77289 179671 4830677 25444 5087637 TUITION & FEES 611710 40525824 40525824 MEN & WOMEN'S DORMITORIES 611710 4995107 4995107 STUDENT HOUSING 611710 1161899 1161899 FOOD SERVICE 611710 504528 504528 ST. HELENA PRESCHOOL 611710 495270 495270 3067736 2863524 204212 50750364 555206 555206 0 0 263901 71847 192054 0 192054 192054 6658902 6479890 179012 179012 179012 27729 77289 50677 -22948 -22948 0 0 WATER SYSTEM 900099 11226 11226 11226 56752551 50557378 204212 903324 0 15590899 15590899 0 0 322422 139357 96075 86990 0 18007402 15453966 2245036 308400 2289050 1899912 343357 45781 10801011 10424284 192874 183853 1184206 947365 177631 59210 70850 70850 169649 135376 34273 265024 265024 0 54740 54740 80300 80300 500946 479614 21332 430091 428133 1958 1378735 1318356 45727 14652 802072 779439 2198 20435 0 2571768 2295896 275872 391534 367721 23813 0 0 1084643 939759 144884 0 1647742 1462086 185656 554955 551111 3844 BAD & DOUBTFUL ACCOUNTS 257767 257767 EQUIPMENT RENT & MAINTENANCE 1051617 955284 96333 MISCELLANEOUS 348241 220008 70774 57459 59855664 54581807 4360961 912896 X 33081 37880 5122796 8920733 6788732 4781443 4838537 5554486 0 0 0 0 12879068 13323606 403685 389404 1012256 1030126 82145161 48428346 35267110 33716815 21307695 19560399 0 0 0 0 0 0 3387309 3926033 91040269 91240925 6679092 7668035 0 0 0 0 0 0 0 0 0 0 29833334 31601392 0 0 4182247 6154623 40694673 45424050 X 20851633 17734803 11773838 10325729 17720125 17756343 50345596 45816875 91040269 91240925 X -3103113 -1257668 -167940 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25256567 168805 -501989 671016 680977 23571390 26242596 351069 -341118 666312 329668 25256567 23113131 321191 3087163 516742 -237853 26242596 21480694 346019 1378340 539358 -447436 23113131 23362014 -209360 -1139195 532765 21480694 0.09668 0.67197 0.23134 false false 7633066 2326605 9959671 41345942 28895892 12450050 21689959 11844070 9845889 9149589 7688384 1461205 33716815 0 DEPOSITS FROM OTHERS 1230465 TRUSTS PAYABLE 1918453 ASSET RETIREMENT OBLIGATION 3005705 6154623 46411197 -1257668 6675153 5417485 40993712 15758839 15758839 56752551 50663443 6398678 6398678 44264765 15590899 15590899 59855664 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 $50,677 RENTAL EXPENSE $71,847 HOWELL MOUNTAIN ENTEPRISES REVENUE $6,552,629 LINE 4B STUDENT AID RECLASS $15,590,899 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $167,940 PART XII LINE 2D SPECIAL EVENTS RECLASS $50,677 RENTAL EXPENSE $71,847 HOWELL MOUNTAIN ENTEPRISES EXPENSE $6,276,154 LINE 4B STUDENT AID RECLASS $15,590,899 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 PUBLISHED IN PRINT MEDIA AND ALSO DISTRIBUTED TO THE COMMUNITY SERVED BY THE ORGANIZATION. SCHEDULE E, PART I, LINE 6A PACIFIC UNION COLLEGE RECEIVES ACCESS TO FEDERAL FUNDS FOR EDUCATIONAL LOANS AND SCHOLARSHIPS. X X X X true DEVELOPING COMMUNITIES A2A-RACE false 34935 17804 17131 34935 17804 17131 ANGWIN TO ANGWS 32287 18333 13954 22068 MAXWELL GOLF TR 72731 58956 13775 12000 9060 7549 0 105018 77289 27729 12000 9060 29617 50677 -22948 false EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 1533 15590899 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 false false false false false false false false false HEATHER KNIGHT CORP PRESIDENT/BOARD SECRETARY 111943 0 0 0 0 0 8241 0 45155 0 165339 0 DAVE LAWRENCE CORP TREASURER 109735 0 0 0 0 0 7311 0 89357 0 206403 0 WALTER COLLINS VICE PRESIDENT ADVANCEMENT 91388 0 0 0 27615 0 4569 0 41484 0 165056 0 JENNIFER TYNER VP ENROLLMENT/ADMINISTRATION 92980 0 0 0 13362 0 7438 0 42592 0 156372 0 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. 54503 TUITION ASSISTANCE TUITION ASSISTANCE X 1 1190 SALES RECEIPT X 1 10860 APPRAISAL X VARIOUS 4 2269 FACE VALUE X LANDSCAPING SOIL 1 6125 RECEIPTS X BIOLOGY EQUIP 1 5000 FMV 4 false true true SCHEDULE M, PART I, LINE 32B AN AUCTION HOUSE SOLD THE COLLECTION OF TAXIDERMY PIECES. FORM 990, PART VI, SECTION A, LINE 1B HEATHER KNIGHT 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 OCTOBER 2015, AND THEN REVIEWED AND APPROVED IN DECEMBER 2015. 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 $(167,940) HOWELL MOUNTAIN ENTERPRISES INC PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 1763461 1064437 1.00000 true CHARITABLE REMAINDER TRUSTS (5) 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(ii) 98904 CASH