2016-03-03T16:38:09-07:00 2015-06-30 990 2014-07-01 930391586 LINFIELD COLLEGE LINF 5038832698 900 SE Baker Street unit A512 McMinnville OR 97128 Mary Ann Rodriguez VP for Finance & Admin/CFO 5038832458 2016-03-03 2014 2016-08-17 19:52:53Z Mary Ann Rodriguez 900 SE Baker Unit A512 McMinnville OR 971286894 113589547 0 X linfield.edu X 1858 OR Linfield College is an independent, comprehensive institution, nationally 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. 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. 34 32 2328 150 0 0 5538966 4652012 55597811 56195458 7168256 12598434 1968295 1523480 70273328 74969384 0 0 0 0 42059476 41446728 0 0 2264307 21892270 22247425 63951746 63694153 6321582 11275231 244620586 244758078 57023491 55528416 187597095 189229662 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. 0 0 32939888 43658222 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 imagination habits of mind that provide the foundation for reasoned action, wonder and continual learning in all aspects of life. 13150274 0 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. 8292228 0 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. 0 0 0 54382390 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3371 0 1 2328 1 0 1 CS 0 0 0 0 0 0 0 0 X 34 32 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X Lee Sarver 5038832698 900 SE Baker Street unit A512 McMinnville OR 97128 Baca David Board Member 2 0 X 0 0 0 Bils Stephen Board Member 2 0 X 0 0 0 Bond Phillip Board Member 2 0 X 0 0 0 Carmody Kerry Board Member 2 0 X 0 0 0 Castillo Gale Board Member 2 0 X 0 0 0 Claassen Pamela Board Member 2 0 X 0 0 0 Cox Martha Board Member 2 0 X 0 0 0 Dillon Dave Board Member 2 0 X 0 0 0 Fournier Lucinda Board Member 2 0 X 0 0 0 Garside Leda Board Member 2 0 X 0 0 0 Giguere Michelle Board Member 2 0 X 0 0 0 Giovanetti Glenn Board Member 2 0 X 0 0 0 Harrop Kent Board Member 2 0 X 0 0 0 Haugeberg David Board Member 2 0 X 0 0 0 Henry Kellanne Board Member 2 0 X 0 0 0 Jacklin Pamela Board Member 2 0 X 0 0 0 Jubb David Board Member 2 0 X 0 0 0 Lacroute Ronni Board Member 2 0 X 0 0 0 Magnuson Gary Board Member 2 0 X 0 0 0 McElrath M Juliana Board Member 2 0 X 0 0 0 Momtazi Mahmood Board Member 2 0 X 0 0 0 O'Leary Daniel Board Member 2 0 X 0 0 0 Patterson Mark Board Member 2 0 X 0 0 0 Selliken Jan Board Member 2 0 X 0 0 0 Stuart Kenneth Board Member 2 0 X 0 0 0 Sutro Thomas Board Member 2 0 X 0 0 0 Thompson Sandra Board Member 2 0 X 0 0 0 Tucker Ivana Board Member 2 0 X 0 0 0 Tunnell Douglas Board Member 2 0 X 0 0 0 Turner Bernard Board Member 2 0 X 0 0 0 Uphoff Antony Board Member 2 0 X 0 0 0 Withnell Richard Board Member 2 0 X 0 0 0 Wolff Julie Board Member 2 0 X 0 0 0 Zhu Jingsong Board Member 2 0 X 0 0 0 Thomas Hellie Officer 40 0 X X X 299912 0 138780 Mary Ann Rodriguez Officer 40 0 X X 207292 0 23268 David Ostrander Officer 40 0 X X 188935 0 27678 Susan Agre-Kippenhan Officer 40 0 X X 154708 0 32218 John McKeegan Officer 40 0 X X 144348 0 37100 Susan Hopp Officer 40 0 X X 129844 0 30232 Dan Preston Officer 40 0 X X 124228 0 36829 Scott Carnahan Athletic Director 40 0 X 117485 0 27031 Greg Copeland Budget Director 40 0 X 116770 0 25684 Mallie Kozy Dept Chair-Nursing 40 0 X 111796 0 30250 Joanna Rowe Professor, Nursing 40 0 X 115583 0 23756 Susan Barnes Whyte Director, Library 40 0 X 110097 0 27970 Sharon Wagner Dept Chair-Business 40 0 X 109330 0 32842 Sandra Lee Dept Chair-English 40 0 X 110291 0 31552 Henny Breen Assistant Professor 40 0 X 113456 0 18093 Dawn Graff-Haight Professor, Health 40 0 X 107904 0 33720 Beverly Epeneter Professor, Nursing 40 0 X 108870 0 24415 Barbara Valentine Professor, Reference & Systems 40 0 X 102059 0 40313 John C Gaiser Prof Biology/Assoc Dean Curr 40 0 X 106099 0 28153 Melissa M Jones Asst Prof of Nursing 40 0 X 107638 0 21041 Randy Grant Professor, Economics 40 0 X 103069 0 33762 Tomika Dew Asst VP for Institutional Advancement 40 0 X 102998 0 27660 Allison L Horn Dir Faclities & Auxiliary Svc 40 0 X 101225 0 27408 William Millar Co-Chair-Religious Studies 40 0 X 100345 0 34594 Shaik L Ismail Director International Program 40 0 X 100453 0 26114 3194735 0 840463 25 0 1 0 Sodexo Inc PO Box 70060 Chicago IL 60673 Food Service 3060789 Walsh Construction 2905 SW First Ave Portland OR 97101 Construction 2232594 FieldTurf USA Inc 175 North Industrial Bl Calhoun GA 30701 Football Turf Installation 447852 RuffaloCody Holdings LLC PO Box 718 Des Moines IA 503030718 Direct Mailing Services 415417 Travel Services Michelle Joel 1761 NW 8th McMinnville OR 97128 Travel services 340541 31 0 0 1100 0 702810 3948102 194400 4652012 Net Tuition Revenue 611310 43658222 43658222 0 0 Auxiliary Service Revenue 611310 12537236 12537236 0 0 0 0 0 0 56195458 2447073 0 0 2447073 0 0 0 0 0 0 0 0 875835 0 487555 0 388280 0 388280 0 0 388280 48240586 0 38089225 0 10151361 0 10151361 0 0 10151361 70714 1100 43383 27331 0 27331 Athletics 611310 494014 494014 0 0 Parking 611310 51633 51633 0 0 562222 562222 0 0 1107869 74969384 57303327 0 13014045 X 1461607 519199 717124 225284 29592509 25402882 2894795 1294832 2970746 2550156 290604 129986 5383325 4621168 526607 235550 2038541 1749930 199414 89197 Instruction 6640089 6640089 0 0 Academic Support 994407 994407 0 0 Student Services 5088944 5088944 0 0 Institutional Support 2154934 0 1865476 289458 7369051 6815615 553436 0 63694153 54382390 7047456 2264307 2472776 4719169 1011 0 646217 422638 2330892 2179560 5741844 5451996 27670 62490 1555486 628466 162227485 57491303 103505753 104736182 128084523 126269066 254414 288511 244620586 244758078 6237839 5748655 4460704 4465072 2660947 3035466 40899886 39248290 51326 37257 2712789 2993676 57023491 55528416 X 107743682 109948254 35757561 34883556 44095852 44397852 187597095 189229662 244620586 244758078 X 11275231 -10075945 0 0 0 433281 X 0 1 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 103454879 1173124 1979676 1499768 2164560 41366 102901985 88191895 2442999 16385597 1440591 2077501 47520 103454879 78106592 2079450 11346556 1281380 2013862 45461 88191895 83875485 2312654 -4522820 1293947 2212421 52359 78106592 67027027 5670371 14393495 1246332 1932076 37000 83875485 0.388 0.425 0.187 0 0 6641720 8680922 15322642 0 108017191 29816715 78200476 0 6384259 2309623 4074636 0 32401503 25364965 7036538 0 101890 0 101890 104736182 0 Obligations for Split Interest Agreements 2993676 2993676 X 65200799 -10075945 0 0 307360 -9768585 74969384 0 0 0 74969384 63671652 0 0 0 530938 530938 63140714 0 553439 553439 63694153 Schedule D, Part I, Line 2 Accounting principles generally accepted in the United States of America require the College's 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, 2014, 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 College's management believes it is no longer subject to income tax examinations for years prior to 2010. 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 Before filing of the college's 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 Trustee's 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 Trustee's 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 tax return or any proposed changes to the governance section would require an additional approval by the Audit Committee. Schedule D, Part XI, Line 2d Book to tax adjustments include eliminating accrued contributions receivable, recording rent revenue net of expense and recording fundraising revenue net of expense. Schedule D, Part XII, Line 2d Book to tax adjustment, change in value of split interest agreements moved from other changes to expense. Schedule D, Part XII, Line 4b Book to tax adjustment, change in value of split interest agreements moved from other changes to expense. 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 college customarily draws a substantial percentage of students from a large geographic section 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. 4.03(2)(b), the college complies with the publicity requirement by fulfilling the Sec. 4.02 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. Central America and the Caribbean 0 1 Program Services Higher Education 73916 0 1 73916 0 0 0 0 0 0 Wildcat Open 71814 1100 70714 0 0 22500 0 0 20883 0 0 71814 1100 70714 0 0 22500 0 0 20883 43383 27331 X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Thomas Hellie Officer 296348 0 0 0 3564 0 104500 0 36538 0 440950 0 0 0 Mary Ann Rodriguez Officer 202604 0 0 0 0 0 21622 0 2927 0 227153 0 0 0 David Ostrander Officer 185449 0 0 0 0 0 19811 0 9149 0 214409 0 0 0 Susan Agre-Kippenhan Officer 154708 0 0 0 0 0 17753 0 15016 0 187477 0 0 0 John McKeegan Officer 144348 0 0 0 0 0 16682 0 21699 0 182729 0 0 0 Dan Preston Officer 124228 0 0 0 0 0 14660 0 23427 0 162315 0 0 0 Susan Hopp Officer 129844 0 0 0 0 0 14629 0 16884 0 161357 0 0 0 Schedule J, Part I, Line 1a Linfield College provides on campus 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 President's role (e.g. fundraising, external relations, meeting space, etc.) The college occasionally pays travel costs for the president's spouse if she is attending alumni gatherings or other events where it benefits the college to have the president and his wife present. A State of Oregon Facilities Authority 2005 Series A 936001787 00068608J 2005-05-19 20602766 Refund series 2000 & capital improvement projects 0 0 0 B State of Oregon Facilites Authority 2010 Bonds 936001787 68608JMT5 2010-08-11 23233102 Refunding series 1998 and 2001, Capital Improvement projects, and reserve fund 0 0 0 A 3780000 0 20602766 1761642 0 0 357228 0 0 6482595 0 0 2007 0 1 1 1 B 0 0 23238051 1189307 0 0 456758 0 0 6977609 0 0 2012 1 0 1 1 A 0 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 0 1 A 0 0 0 1 0 0 1 Trinity Plus Funding Co LLC 25.3 1 0 1 B 0 0 0 1 0 0 0 1 1 A 1 B 1 Schedule K, Part II, Line 3-08/11/2010 23,233,102 State of Oregon Facilites Authority Issue Price/Total Proceeds of $23,233,102 (Form 8038) plus investment earnings of $4,949 for a total of $23,238,051 Schedule K, Part IV, Line 2c-05/19/2005 20,602,766 State of Oregon Facilities Authority Rebate computation done June 9, 2015; Schedule K, Part IV, Line 2c-08/11/2010 23,233,102 State of Oregon Facilites Authority Rebate computation done October 16, 2014 and again, September 23, 2015 X 22 122882 Market Value X 1 40000 Est MV X Cash Value Life Insurance 2 71518 Available redemption value 1 0 1 1 Schedule M, Part I, Line 32b Realtors are retained to sell real estate; brokers are used to sell stocks. Schedule M, Part I, Line 33 Linfield's library received hard cover books, soft cover books, CD's, 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 2 A few trustees serve together on other boards. Two trustees are related by marriage. Form 990, Part VI, Section B, Line 11b Before filing of the college's 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 Trustee's 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 Trustee's 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 tax return or any proposed changes to the governance section would require an additional approval by the Audit Committee. 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 in place then forwarded to the college's 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 Linfield's 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 President's compensation. The process for determining compensation for officers and key employees is also completed periodically by the 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 are available on the College's website and by request and a conflict of interest questionnaire is done every year with all trustees, officer, key employees and faculty. The College has not previously had requests for copies of its governing documents or conflict of interest policies. We would, however, provide them if requested to do so. Form 990, Part IX, Line 24e Other expenses relate to auxiliary enterprise costs consisting of food service, residence life, bookstore operations and conference hosting. Form 990, Part XI, Line 9 From Accrual to Cash Accounts Receivable