2016-04-02T16:55:54-05:00 2015-05-31 910189318 MOSS ADAMS LLP 805 SW BROADWAY STE 1200 PORTLAND OR 97205 990 2014-06-01 930386858 LEWIS & CLARK COLLEGE LEWI 5037687801 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 ALAN FINN VP BUSINESS & FINANCE 5037687801 2016-03-31 1 WENDY CAMPOS P00448102 5032421447 2016-03-31 2014 2016-08-17 19:52:53Z ALAN FINN 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 229083162 0 X WWW.LCLARK.EDU X 1946 OR THE MISSION OF LEWIS & CLARK COLLEGE IS TO KNOW THE TRADITIONS OF THE LIBERAL ARTS, TO TEST THEIR BOUNDARIES THROUGH ONGOING EXPLORATION, AND TO HAND ON TO SUCCESSIVE GENERATIONS THE TOOLS AND DISCOVERIES OF THIS QUEST. BY THESE MEANS THE COLLEGE PURSUES THE AIMS OF ALL LIBERAL LEARNING: TO SEEK KNOWLEDGE FOR ITS OWN SAKE AND TO PREPARE FOR CIVIC LEADERSHIP. 37 36 3033 1767 -58988 -65476 8172762 9113068 141935504 147701586 9114200 10756088 3466814 3475118 162689280 171045860 42119970 46856006 0 0 70426152 70494651 0 0 3077123 52671490 52478601 165217612 169829258 -2528332 1216602 442567055 443969307 144005178 146301594 298561877 297667713 X THE MISSION OF LEWIS & CLARK COLLEGE IS TO KNOW THE TRADITIONS OF THE LIBERAL ARTS, TO TEST THEIR BOUNDARIES THROUGH ONGOING EXPLORATION, AND TO HAND ON TO SUCCESSIVE GENERATIONS THE TOOLS AND DISCOVERIES OF THIS QUEST. BY THESE MEANS THE COLLEGE PURSUES THE AIMS OF ALL LIBERAL LEARNING: TO SEEK KNOWLEDGE FOR ITS OWN SAKE AND TO PREPARE FOR CIVIC LEADERSHIP. 0 0 100796439 46823244 129154134 ACADEMICS: LEWIS & CLARK COLLEGE SUPPORTS ITS EDUCATIONAL MISSION BY PREPARING STUDENTS FOR WORLD CITIZENSHIP THROUGH RIGOROUS CURRICULA AND RICH EXPERIENCES BOTH IN AND OUT OF THE CLASSROOM. THE COLLEGE OF ARTS AND SCIENCES OFFERS 29 MAJORS AND 26 MINORS IN THE SCIENCES, ARTS, HUMANITIES, AND SOCIAL SCIENCES. A STUDENT-FACULTY RATIO OF 12 TO 1 IS PROVIDED FOR A DIVERSE COMMUNITY OF STUDENTS FROM 47 STATES, THE DISTRICT OF COLUMBIA, AND APPROXIMATELY 80 OTHER COUNTRIES. A WIDE RANGE OF OVERSEAS AND OFF-CAMPUS PROGRAMS FORM AN INTEGRAL PART OF THE TOTAL EDUCATIONAL EXPERIENCE AT LEWIS & CLARK. THE COLLEGE IS COMMITTED IN HELPING STUDENTS DEVELOP THE SKILLS TO UNDERSTAND, CREATE, AND CONNECT THEIR EDUCATIONAL EXPERIENCE WITH FUTURE GOALS THROUGH PROGRAMS SUCH AS CAREER COUNSELING, INTERNSHIPS, LEADERSHIP & DEVELOPMENT, AND ENTREPRENEURSHIP PROGRAMS. IN SUPPORT OF ITS ACADEMIC PROGRAMS, LEWIS & CLARK OPERATES WELL-STOCKED LIBRARIES, AWARD-WINNING GREEN BUILDINGS, AND OUTSTANDING ATHLETIC FACILITIES.THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING OFFERS NATIONALLY ACCREDITED PROFESSIONAL PROGRAMS IN A WIDE RANGE OF EDUCATION AND COUNSELING-RELATED FIELDS WITH SCHOLAR-PRACTITIONER FACULTY WHO CONDUCT LEADING RESEARCH IN THEIR ACADEMIC FIELDS, WHILE REMAINING DEEPLY EMBEDDED IN THE REAL NEEDS OF LOCAL COMMUNITIES, AGENCIES, AND INSTITUTIONS. DRAWING STUDENTS FROM ACROSS THE COUNTRY AND INTERNATIONALLY, THE LAW SCHOOL HAS A NATIONAL REACH WITH GRADUATES PRACTICING IN MANY AREAS OF LAW. WITH RIGOROUS CLASSROOM TEACHING AND A WIDE VARIETY OF OPPORTUNITIES TO GAIN PRACTICAL EXPERIENCE, THE LAW SCHOOL'S ENVIRONMENTAL PROGRAM HAS CONSISTENTLY BEEN RANKED AS ONE OF THE BEST IN THE NATION FOR MANY YEARS. ASIDE FROM A TRADITIONAL LAW DEGREE, SPECIAL CERTIFICATES ARE AVAILABLE FOR STUDENTS WHO PURSUE A PRESCRIBED CURRICULUM IN BUSINESS, INTELLECTUAL PROPERTY, TAX, CRIMINAL LAW, GLOBAL LAW, PUBLIC INTEREST LAW, OR ENVIRONMENTAL LAW. 12186344 160688 ACADEMIC SUPPORT: LEWIS & CLARK IS COMMITTED TO THE ACADEMIC SUCCESS OF EVERY STUDENT AND CARRIES OUT ITS MISSION THROUGH GIVING EACH STUDENT THE OPPORTUNITY TO DISCOVER THEMSELVES AND THE WORLD THROUGH THE STUDY OF THE ARTS, THE HUMANITIES, AND THE MATHEMATICAL, NATURAL, AND SOCIAL SCIENCES. OVER NINETY-FIVE PERCENT OF FULL TIME FACULTY HOLD A PH.D. OR TERMINAL DEGREE IN THEIR FIELDS. MANY OF OUR FACULTY ARE ACTIVE IN RESEARCH AND SCHOLARSHIPS AND HAVE BEEN TREMENDOUSLY SUCCESSFUL IN SECURING PRESTIGIOUS AWARDS AND APPOINTMENTS INCLUDING FULBRIGHT ALUMNI AMBASSADOR, COUNCIL FOR THE ADVANCEMENT AND SUPPORT OF EDUCATION (CASE) AND THE CARNEGIE FOUNDATION FOR THE ADVANCEMENT FOR TEACHING FOR TEACHER OF YEAR AWARDS. SEVERAL FACULTY MEMBERS HAVE RECENTLY BEEN RECOGNIZED FOR EXCELLENCE IN TEACHING WITH GRAVES AWARDS IN HUMANITIES AND NUMEROUS FACULTY MEMBERS HAVE BEEN AWARDED FELLOWSHIPS TO CONDUCT RESEARCH AND TEACH ABROAD. AN AVERAGE CLASS SIZE OF 17 ALLOWS CLOSE CONTACT BETWEEN PROFESSORS AND STUDENTS AND CREATES OPPORTUNITIES FOR DISCUSSION AND COLLABORATION. APPROXIMATELY 85% OF UNDERGRADUATE STUDENTS RECEIVE FINANCIAL ASSISTANCE THROUGH MERIT-BASED SCHOLARSHIPS, NEED-BASED GRANTS, LOANS, OR CAMPUS EMPLOYMENT.IN THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING, STUDENTS AND FACULTY WORK CLOSELY TOGETHER IN A VARIETY OF CONTEXTS, FROM INTENSIVE FIELD-BASED INTERNSHIPS TO CO-AUTHORING RESEARCH ARTICLES. STUDENTS LEARN NOT ONLY TO BE EXCELLENT PRACTITIONERS, BUT LEADERS AND CHANGE AGENTS. THE LAW SCHOOL FACULTY MAKE THEMSELVES AVAILABLE OUTSIDE OF CLASS FOR MENTORING, AND TO EXPAND ON TOPICS TAUGHT IN CLASSES. IN ADDITION, THE LAW SCHOOL HAS A PROGRAM FOR STUDENTS WHO FEEL THE NEED FOR ACADEMIC SUPPORT DURING LAW SCHOOL, AS WELL AS A PROGRAM DESIGNED TO ENHANCE THE LIKELIHOOD OF BAR PASSAGE UPON GRADUATION. BEYOND ANY SPECIALIZED MAJORS, STUDENTS HONE THEIR ABILITIES AS KNOWLEDGEABLE AND LOGICAL THINKERS, ARTICULATE SPEAKERS, AND EFFECTIVE WRITERS. THE COLLEGE PROVIDES MANY RESOURCES TO SUPPORT STUDENTS. THESE SERVICES RANGE FROM TUTORING AT THE MATH SKILLS CENTER TO SUPPORT FROM ONE OF OUR COUNSELORS. 12592360 2391922 STUDENT SERVICES: STUDENT EXPERIENCE IS CRITICAL TO OUR MISSION AND LEWIS & CLARK IS DEDICATED IN SUPPORTING STUDENTS' TRANSITION TO COLLEGE BY ENCOURAGING PERSONAL DEVELOPMENT, PROMOTING CO-CURRICULAR LEARNING, STIMULATING EDUCATIONAL SUCCESS, AND HELPING PREPARE STUDENTS FOR LIFELONG CAREERS. LEWIS & CLARK IS A RESIDENTIAL CAMPUS, LOCATED ON 137 WOODED ACRES IN SOUTHWEST PORTLAND. FIRST AND SECOND YEAR STUDENTS ARE REQUIRED TO LIVE ON CAMPUS AND APPROXIMATELY 65% OF ALL LEWIS & CLARK UNDERGRADUATE STUDENTS LIVE ON CAMPUS. THE COLLEGE PROVIDES A RANGE OF STUDENT SERVICES AND SUPPORT WITH MORE THAN 100 REGISTERED STUDENT-RUN CLUBS AND ORGANIZATIONS. THE DIVISION OF STUDENT LIFE PARTNERS WITH THE UNDERGRADUATE STUDENTS THROUGH THEIR DEVELOPMENT IN ACADEMIC & EXPERIENTIAL LEARNING, CIVIC LEADERSHIP & CAREER DEVELOPMENT, DIVERSITY & INCLUSION, AND WELLNESS. OVER 350 STUDENT-ATHLETES COMPETE IN 19 NCAA DIVISION III SPORTS PROGRAMS OFFERED AT LEWIS & CLARK AND A LARGER NUMBER PARTICIPATE IN OTHER RECREATIONAL ACTIVITIES SUCH AS CLUB AND INTRAMURAL SPORTS.AT THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING, STUDENTS BENEFIT FROM SPECIALIZED SUPPORT IN A RANGE OF AREAS RELATED TO PROFESSIONAL LICENSURE, ENDORSEMENTS, AND OTHER JOB RELATED CREDENTIALS. GIVEN THAT GRADUATES PURSUE POSITIONS FROM PORTLAND TO QATAR, THIS CAN BE A COMPLICATED PROCESS, INVOLVING MANY EXTERNAL AGENCIES AND ORGANIZATIONS. STUDENTS ARE GUIDED THROUGH THE PROCESS AND REQUIREMENTS RELEVANT TO THEIR SPECIFIC GOALS. THE GRADUATE SCHOOL ALSO SPONSORS A VARIETY OF VISITS BY SCHOOL DISTRICTS, MENTAL HEALTH AGENCIES, AND RELATED ORGANIZATIONS TO HELP STUDENTS MAKE CONNECTIONS WITH (AND OFTEN ACTUALLY INTERVIEW WITH) THEIR FUTURE EMPLOYERS.THE CAREER DEVELOPMENT OFFICE WORKS CLOSELY WITH LAW STUDENTS AND PROVIDES SERVICES SUCH AS MAKING MENTORS AVAILABLE TO ALL STUDENTS, MEETING WITH STUDENTS INDIVIDUALLY TO COUNSEL ON CAREER CHOICES, REVIEWING RESUMES, AND TAPING MOCK INTERVIEWS WITH PRACTICING ATTORNEYS. 20338108 32762 2726592 OTHER EXPENSES RELATED TO (1) SCHOLARLY RESEARCH, (2) CAMPUS EVENTS FOR THE BENEFIT OF THE LOCAL COMMUNITY AND GENERAL PUBLIC, AND (3) AUXILIARY SERVICES SUCH AS RESIDENCE HALLS, FOOD SERVICE, CAMPUS BOOKSTORE, CONFERENCES AND COMPUTER PURCHASING PROGRAM. 20338108 32762 2726592 145913251 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 1 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 4373 0 1 3033 1 1 1 1 GM 0 0 0 1 1 0 0 0 0 0 X 37 36 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO DC MA MD MI NH NJ NY OR PA VA WA WV X X X ALAN FINN 5037687801 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 MARK DORMAN CHAIR 2.00 X X 0 0 0 SCOTT DUBCHANSKY VICE CHAIR 2.00 X X 0 0 0 TONY ABENA TRUSTEE 2.00 X 0 0 0 AHMED AL BADI TRUSTEE 2.00 X 0 0 0 JAN BAISCH TRUSTEE 2.00 X 0 0 0 AMBER CASE TRUSTEE 2.00 X 0 0 0 PETER CHANG TRUSTEE 2.00 X 0 0 0 STEPHEN DOVER TRUSTEE 2.00 X 0 0 0 GERALD FISCHER TRUSTEE 2.00 X 0 0 0 JAMES FORMAN TRUSTEE 2.00 X 0 0 0 STEPHANIE FOWLER TRUSTEE 2.00 X 0 0 0 PAULA HAYES TRUSTEE 2.00 X 0 0 0 HEIDI HU TRUSTEE 2.00 X 0 0 0 JON JAQUA TRUSTEE 2.00 X 0 0 0 CHRISTOPHER JAY TRUSTEE 2.00 X 0 0 0 FREDERICK JUBITZ TRUSTEE 2.00 X 0 0 0 JOUNI KORHONEN TRUSTEE 2.00 X 0 0 0 MARILYN LOY TRUSTEE 2.00 X 0 0 0 PATRICK MAHAFFY TRUSTEE 2.00 X 0 0 0 RANDY MASSENGALE TRUSTEE 2.00 X 0 0 0 LIBBY MCCASLIN TRUSTEE 2.00 X 0 0 0 AMY MILLER TRUSTEE 2.00 X 0 0 0 BETH MILLER TRUSTEE 2.00 X 0 0 0 JIN PARK TRUSTEE 2.00 X 0 0 0 ERIC PARSONS TRUSTEE 2.00 X 0 0 0 THOMAS RASMUSSEN TRUSTEE 2.00 X 0 0 0 JAMES RICHARDSON TRUSTEE 2.00 X 0 0 0 JOHN ROGERS TRUSTEE 2.00 X 0 0 0 BILL SCHAFF TRUSTEE 2.00 X 0 0 0 RUTH SIGAL TRUSTEE 2.00 X 0 0 0 JAMES SPENCER TRUSTEE 2.00 X 0 0 0 KENT SWANSON TRUSTEE 2.00 X 0 0 0 MARK TRATOS TRUSTEE 2.00 X 0 0 0 JAY WALDRON TRUSTEE 2.00 X 0 0 0 ADINA FLYNN TRUSTEE EX OFFICIO 2.00 X 0 0 0 CAROL TIMM TRUSTEE EX OFFICIO 2.00 X 0 0 0 BARRY GLASSNER PRESIDENT, TRUSTEE EX OFFICIO 45.00 X X 458521 0 35228 HAL ABRAMS VP INSTITUTIONAL ADVANCEMENT 45.00 X 193718 0 31297 JANE ATKINSON VP & PROVOST 45.00 X 209806 0 29189 GEORGE BATTISTEL ASSOC VP FINANCE / CONTROLLER 45.00 X 133698 0 22101 DAVID ELLIS VP, SECRETARY, GENERAL COUNSEL 45.00 X 205348 0 19421 CARL VANCE VP BUSINESS & FINANCE 45.00 X 238068 0 31730 EARL FLETCHER DEAN OF GRADUATE SCHOOL 45.00 X 168297 0 21504 JENNIFER JOHNSON DEAN OF LAW SCHOOL 45.00 X 297984 0 25996 ROBERT KLONOFF DEAN OF LAW SCHOOL 45.00 X 227154 0 34533 MICHAEL BLUMM PROFESSOR OF LAW 45.00 X 195137 0 28737 LYDIA LOREN PROFESSOR OF ADVOCACY & ETHICS 45.00 X 187552 0 29201 SUSAN MANDIBERG PROFESSOR OF LAW 45.00 X 206743 0 29724 DOUGLAS NEWELL PROFESSOR OF LAW 45.00 X 181714 0 23311 NICHOLAS SMITH PROFESSOR OF PHILOSOPHY 45.00 X 203859 0 30046 JULIO DE PAULA FORMER DEAN OF CAS 45.00 X 185566 0 30542 JANE HUNTER FORMER INTERIM DEAN OF CAS 45.00 X 130363 0 22250 GREGORY VOLK VP INSTITUTIONAL ADVANCEMENT 45.00 X 211466 0 463 3634994 0 445273 89 1 1 0 COMPASS GROUP USA INC (DBA BON APPETIT) 2400 YORKMONT RD CHARLOTTE NC 28217 CATERING & FOOD SERVICE 4676925 FORTIS CONSTRUCTION 1705 SW TAYLOR ST PORTLAND OR 97205 CONSTRUCTION & GENERAL CONTRACTING 1936510 SKYLINE BUILDING MAINTENANCE 17446 SW BOONES FERRY RD LAKE OSWEGO OR 97035 HOUSEKEEPING & CUSTODIAL 1874195 FOUNDATION FOR INTERNATIONAL EDUCATION 114 CROMWELL RD LONDON UK INTERNATIONAL EDUCATION SERVICES 752275 CENTER FOR CROSS-CULTURAL STUDY 466 MAIN ST AMHERST MA 01002 INTERNATIONAL EDUCATION SERVICES 514600 50 43032 9070036 1129320 9113068 TUITION AND FEES 611600 128619608 128619608 AUXILIARY SERVICES 900099 16258651 16258651 CONTRACTS/EXCHANGE TRN 900099 2823327 2823327 147701586 1159892 51123 1108769 70464 70464 1095203 565121 530082 530082 530082 66484025 489777 57005839 371767 9478186 118010 9596196 9596196 88857 43032 94575 -5718 -5718 OTHER REVENUE 900099 2880290 2990401 -110111 2880290 171045860 134433336 -58988 27558444 32762 32762 46823244 46823244 2445640 897682 1314100 233858 52534121 43365774 7386585 1781762 3752496 3062965 568619 120912 7797858 6146990 1434896 215972 3964536 3170830 652938 140768 70865 17271 51553 2041 116600 116600 822830 822830 11038500 8148981 2834857 54662 121486 69114 38996 13376 5291934 3165075 1866168 260691 1668987 300059 1341341 27587 2957256 1570442 1386814 3930814 2966581 764955 199278 315519 230201 76563 8755 7842125 4823395 3018730 7639683 5401260 2238423 2180847 1803994 376853 OVERSEAS PROGRAMS 5348286 5348286 LIBRARY BOOKS/MATERIALS 1683919 1683569 350 DUES & SUBSCRIPTIONS 527464 227360 282954 17150 ACADEMIC AWARDS 263339 253689 9650 658147 6403727 -5745891 311 169829258 145913251 20838884 3077123 3997844 6324906 5084538 4545386 159708 335321 7918943 7425780 2264716 2024738 294390484 115288550 181001055 179101934 152811529 153653304 88538942 89769493 789780 788445 442567055 443969307 14793948 15254021 4744833 4312059 108157411 108173971 16308986 18561543 144005178 146301594 X 99724758 98123761 87255166 83061508 111581953 116482444 298561877 297667713 442567055 443969307 X 1216602 -937283 -1173483 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23 2562692 X X X X 0 224361159 6051675 8503018 4388967 8772978 811068 224942839 211207498 3305908 22797108 3883202 8185529 880624 224361159 182270213 5277987 35518359 3536701 7494044 828316 211207498 204141206 12312337 -21017256 3657013 8579256 929805 182270213 179309669 1537363 34281838 3949546 6280261 757857 204141206 0.20000 0.48000 0.32000 0 0 17865336 17865336 210088735 68014898 142073837 15710609 8702432 7008177 46165574 38571220 7594354 4560230 4560230 179101934 ALTERNATIVE INVESTMENTS 89245325 F REAL ESTATE AND OTHER 524168 C 89769493 SPLIT INTEREST AGREEMENTS 785981 US GOVT GRANTS REFUNDABLE 6170181 INTEREST RATE SWAPS LIABILITY 10713046 CAPITAL LEASE PAYABLE 892335 18561543 X 122662010 -937283 -48216374 -49153657 171815667 -769807 -769807 171045860 123556174 550160 550160 123006014 46823244 46823244 169829258 PART III, LINE 4: DESCRIPTION OF COLLEGE'S COLLECTIONS - PAINTINGS, SCULPTURES AND OTHER WORKS OF ART FOR PUBLIC EXHIBITION AND CAMPUS BEAUTIFICATION; POETRY, LITERARY COLLECTIONS, PHOTOGRAPHS, MEMORABILIA, NEWSPAPERS, JOURNALS, CORRESPONDENCE AND RESEARCH NOTES HELD FOR HISTORICAL PRESERVATION AND EDUCATIONAL RESEARCH PURPOSES. PART V, LINE 4: INTENDED USE OF COLLEGE'S ENDOWMENT FUNDS - TO PROVIDE FUNDING FOR STUDENT SCHOLARSHIPS AND TUITION ASSISTANCE, AND TO PROVIDE FINANCIAL SUPPORT AND STABILITY FOR INSTITUTIONAL PROGRAMS. PART X, LINE 2: FIN 48 (ASC 740) UNCERTAIN TAX POSITIONS FOOTNOTE - THE COLLEGE RECOGNIZES INTEREST ACCRUED AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED MAY 31, 2015 AND 2014, THE COLLEGE RECOGNIZED NO INTEREST AND PENALTIES. THE COLLEGE HAD NO UNRECOGNIZED TAX BENEFITS AT MAY 31, 2015 AND 2014. THE COLLEGE FILES AN EXEMPT ORGANIZATION INCOME TAX RETURN AND AN UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND UNRELATED BUSINESS INCOME TAX RETURNS IN VARIOUS STATE JURISDICTIONS. WITH FEW EXCEPTIONS, THE COLLEGE IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE/LOCAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN/LOSS ON INTEREST RATE SWAPS -1,365,795. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -26,000. SCHOLARSHIPS & FELLOWSHIPS NETTED WITH REVENUE ON FINANCIAL STATEMENTS -46,823,244. CHANGE IN VALUE OF REAL ESTATE HELD FOR SALE -1,335. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON 990 -565,121. FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE ON 990 -94,575. UNRELATED BUSINESS INCOME FROM ALTERNATIVE INVESTMENTS -110,111. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON 990 565,121. FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE ON 990 94,575. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -109,536. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & FELLOWSHIPS NETTED WITH REVENUE ON FINANCIAL STATEMENTS 46,823,244. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 LEWIS & CLARK COLLEGE INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION. IN ADDITION, DUE TO THE SIZE OF THE SCHOOL, ITS GEOGRAPHIC ALLOCATION, AND THE COMMUNITY IT SERVES, THE NON-DISCRIMINATION POLICY AND RACIAL COMPOSITION OF THE STUDENT BODY IS WELL-KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY SERVED. SCHEDULE E, PART I, LINE 6 ALL FEDERAL GRANT OPERATIONS OF LEWIS & CLARK COLLEGE ARE INCLUDED IN AN AUDIT OF FEDERAL AWARDS PERFORMED IN ACCORDANCE WITH U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, COMPLIANCE SUPPLEMENT FOR AUDITS OF HIGHER LEARNING, AND OTHER NON-PROFIT INSTITUTIONS, INCLUDING TITLE IV PROGRAMS, U.S. DEPARTMENT OF EDUCATION, NATIONAL SCIENCE FOUNDATION, AND NATIONAL INSTITUTE OF HEALTH. CENTRAL AMERICA AND THE CARIBBEAN 0 3 PROGRAM SERVICESPROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 183931 EAST ASIA AND THE PACIFIC 0 9 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 1864253 EUROPE (INCLUDING ICELAND & GREENLAND) 0 10 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 2497168 RUSSIA AND NEIGHBORING STATES 0 2 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 53476 SOUTH AMERICA 0 3 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 404487 SOUTH ASIA 0 2 PROGRAM SERVICESPROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 103 SUB-SAHARAN AFRICA 0 3 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 98530 MIDDLE EAST AND NORTH AFRICA 0 2 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 210224 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 66702000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 7310000 0 34 0 0 0 34 5312172 74012000 79324172 1 0 1 1 1 0 SCHEDULE F PART IV, FOREIGN FORMS: SOME QUESTIONS REGARDING OWNERSHIP OF OR TRANSFERS TO FOREIGN ENTITIES HAVE BEEN ANSWERED YES DUE TO THE COLLEGE'S DIRECT AND INDIRECT OWNERSHIP OF FOREIGN ENTITIES THROUGH VARIOUS ALTERNATIVE INVESTMENTS. ONLY FORMS 926, 8621 AND 8865 REFERENCED IN PART IV WERE REQUIRED TO BE FILED BY THE COLLEGE. PILP AUCTION 100085 20204 79881 20287 3095 41787 6148 GOLF TOURNAMENT 31804 22828 8976 1070 11868 6004 4316 131889 43032 88857 1070 32155 9099 41787 10464 94575 -5718 1 GRANTS AND SCHOLARSHIPS FOR UNDERGRADUATE STUDENTS 3630 39358558 SCHOLARSHIPS AND FELLOWSHIPS FOR LAW SCHOOL STUDENTS 549 7206645 SCHOLARSHIPS FOR GRADUATE SCHOOL STUDENTS 122 258041 PART I, LINE 2: ASSISTANCE IS GIVEN TO INDIVIDUALS IN THE FORM OF CREDITS TOWARD THE COST OF TUITION, AND A RECORD OF THE ASSISTANCE PROVIDED IS RECORDED IN SEPARATE ACCOUNTS MAINTAINED FOR EACH STUDENT/RECIPIENT. X X X 1 1 X X X X X X 1 0 0 0 0 0 0 1 0 BARRY GLASSNER PRESIDENT, TRUSTEE EX OFFICIO 418521 0 40000 0 0 0 23400 0 11828 0 493749 0 0 0 HAL ABRAMS VP INSTITUTIONAL ADVANCEMENT 188718 0 5000 0 0 0 17640 0 13657 0 225015 0 0 0 JANE ATKINSON VP & PROVOST 202306 0 7500 0 0 0 18494 0 10695 0 238995 0 0 0 GEORGE BATTISTEL ASSOC VP FINANCE / CONTROLLER 133698 0 0 0 0 0 12206 0 9895 0 155799 0 0 0 DAVID ELLIS VP, SECRETARY, GENERAL COUNSEL 197848 0 7500 0 0 0 17667 0 1754 0 224769 0 0 0 CARL VANCE VP BUSINESS & FINANCE 228068 0 10000 0 0 0 20900 0 10830 0 269798 0 0 0 EARL FLETCHER DEAN OF GRADUATE SCHOOL 163297 0 5000 0 0 0 14704 0 6800 0 189801 0 0 0 JENNIFER JOHNSON DEAN OF LAW SCHOOL 297984 0 0 0 0 0 23400 0 2596 0 323980 0 0 0 ROBERT KLONOFF DEAN OF LAW SCHOOL 227154 0 0 0 0 0 20748 0 13785 0 261687 0 0 0 MICHAEL BLUMM PROFESSOR OF LAW 195137 0 0 0 0 0 15134 0 13603 0 223874 0 0 0 LYDIA LOREN PROFESSOR OF ADVOCACY & ETHICS 187552 0 0 0 0 0 15954 0 13247 0 216753 0 0 0 SUSAN MANDIBERG PROFESSOR OF LAW 206743 0 0 0 0 0 18996 0 10728 0 236467 0 0 0 DOUGLAS NEWELL PROFESSOR OF LAW 181714 0 0 0 0 0 16237 0 7074 0 205025 0 0 0 NICHOLAS SMITH PROFESSOR OF PHILOSOPHY 203859 0 0 0 0 0 16739 0 13307 0 233905 0 0 0 JULIO DE PAULA FORMER DEAN OF CAS 185566 0 0 0 0 0 17157 0 13385 0 216108 0 0 0 JANE HUNTER FORMER INTERIM DEAN OF CAS 130363 0 0 0 0 0 11982 0 10268 0 152613 0 0 0 GREGORY VOLK VP INSTITUTIONAL ADVANCEMENT 211466 0 0 0 0 0 0 0 463 0 211929 0 0 0 PART I, LINE 1A THE COLLEGE PAYS MEMBERSHIP DUES TO LOCAL SOCIAL CLUBS FOR THE PRESIDENT, THE DEAN OF THE LAW SCHOOL AND THE VICE PRESIDENT FOR INSTITUTIONAL ADVANCEMENT. THE BENEFIT IS NOT TREATED AS TAXABLE COMPENSATION AS THERE IS A BONA FIDE BUSINESS PURPOSE TO MEMBERSHIP IN THESE CLUBS, AS THE CLUBS ARE USED FOR MEETINGS AND NETWORKING RELATING TO COLLEGE BUSINESS. ANY MEALS OR OTHER ACTIVITIES WHICH THE OFFICER DEEMS TO BE FOR HIS/HER OWN PERSONAL USE ARE TREATED AS TAXABLE COMPENSATION TO HIM/HER. ALSO, EXPENSES ARE REIMBURSED TO THE COLLEGE PRESIDENT FOR SPOUSAL TRAVEL. WHEN SUCH TRAVEL IS NOT FOR BONA FIDE BUSINESS PURPOSES THE REIMBURSEMENTS ARE TREATED AS TAXABLE COMPENSATION. A NON-TAXABLE HOUSING BENEFIT IS PROVIDED TO THE COLLEGE PRESIDENT. PART I, LINE 4A GREGORY VOLK TERMINATED EMPLOYMENT 8/20/12 AND IS RECEIVING SEVERANCE PAYMENTS IN THE AMOUNT OF $26,433 PER MONTH THROUGH AUGUST 2014. SUCH PAYMENTS MADE DURING THE CALENDAR YEAR 2014 AND THE FISCAL PERIOD ENDED 5/31/15 WERE $211,466 AND $79,299, RESPECTIVELY. PART I, LINE 7 ANNUAL BONUS PAYMENTS WERE MADE TO CERTAIN OFFICERS OF THE ORGANIZATION. THE BOARD OF TRUSTEES COMPENSATION COMMITTEE APPROVED THE PRESIDENT'S BONUS, WHILE OTHER BONUS PAYMENTS WERE APPROVED BY THE PRESIDENT. THE PAYMENTS WERE BASED UPON THE INDIVIDUAL OFFICER'S PERFORMANCE AND GENERAL FINANCIAL CONDITION OF THE ORGANIZATION. A STATE OF OREGON - OREGON FACILITIES AUTHORITY 936001787 68608JNN7 2011-03-01 108610000 REFUNDING OUTSTANDING BONDS, FINANCE CONSTRUCTION COSTS OF RESIDENCE HALL 0 0 0 A 108104970 1150875 11013218 95450000 491221 2012 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: STATE OF OREGON - OREGON FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2015 SCHEDULE K, PART II, PROCEEDS, LINE 3: EXPLANATION FOR DIFFERENCE BETWEEN PART II, LINE 3 AND ISSUE PRICE IN PART I: BOND DISCOUNT $505,030 X 158 EXPERT OPINION X 65 COST/COMPARABLE SALE X 2 6388 COST/COMPARABLE SALE X 37 1065470 SELLING PRICE X 9 4823 EXPERT OPINION X SUPPLIES 398 39425 COST/COMPARABLE SALE X MISCELLANEOUS 15 8761 COST/COMPARABLE SALE X EQUIPMENT 16 2530 COST/COMPARABLE SALE X MUSICAL INSTRUMENTS 2 1700 EXPERT OPINION 0 0 1 1 PART I, COLUMN (B): THE NUMBER REPORTED REPRESENTS THE NUMBER OF CONTRIBUTIONS OF EACH TYPE OF ITEM. PART I, LINE 32B: SALES OF NON-CASH CONTRIBUTIONS (OTHER THAN PUBLICLY TRADED SECURITIES) HAPPEN VERY INFREQUENTLY, BUT TYPICALLY AN INDEPENDENT AUCTIONEER OR OTHER EXPERT IS HIRED TO ASSIST IN THE SALE OF ITEMS WHICH ARE OF SIGNIFICANT VALUE. FORM 990, PART VI, SECTION B, LINE 11 1. SUBJECT TO POSSIBLE DELAYS DUE TO THE RECEIPT OF K-1'S, THE AUDIT COMMITTEE WILL MEET EACH YEAR PRIOR TO THE FEBRUARY MEETING OF THE BOARD OF TRUSTEES TO REVIEW THE FORM 990. 2. TWO WEEKS PRIOR TO THIS AUDIT COMMITTEE MEETING THE BUSINESS OFFICE WILL FORWARD THE ELECTRONIC PUBLIC VERSION OF THE FORM 990 TO THE AUDIT COMMITTEE FOR REVIEW. 3. AT THE AUDIT COMMITTEE MEETING THE COMMITTEE WILL RECEIVE A NUMBERED PRINTED COPY OF THE SCHEDULE B DONORS, WHICH WILL SHOW ON THE FILED VERSION OF THE FORM 990. THE COMMITTEE WILL REVIEW THE COMPLETE FORM 990 AND HAVE THE ABILITY TO ASK QUESTIONS OF THE ADMINISTRATION AND THE COLLEGE'S AUDITORS. 4. THE NUMBERED PRINTED COPY OF THE LIST OF THE SCHEDULE B DONORS WILL BE COLLECTED AT THE END OF THE AUDIT COMMITTEE MEETING. 5. FOLLOWING THE AUDIT COMMITTEE MEETING AND TWO WEEKS PRIOR TO THE FEBRUARY MEETING OF THE BOARD OF TRUSTEES THE ELECTRONIC VERSION OF THE PUBLIC FORM 990 WILL BE SENT TO EACH TRUSTEE. TRUSTEES WILL HAVE THE ABILITY TO ASK QUESTIONS REGARDING THE FORM 990 BY EMAIL OR AT THE FINANCE COMMITTEE MEETING DURING THE FEBRUARY BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES ARE ASKED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. IF CONFLICTS ARE DISCLOSED THE CONFLICT MUST BE DISCLOSED TO THE FULL BOARD, AND ANY TRUSTEE WITH A CONFLICT MUST BE PRECLUDED FROM TAKING ACTION ON ITEMS OF BUSINESS FOR WHICH THEY MAY HAVE A CONFLICT. STATEMENTS ARE COLLECTED BY THE SECRETARY TO THE BOARD ANNUALLY. ANNUALLY EACH OFFICER OF THE COLLEGE IS REQUIRED TO REVIEW THE COLLEGE'S CODE OF ETHICS, WHICH INCLUDES OUR CONFLICT OF INTEREST POLICY, AND ACKNOWLEDGE COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES IS AN INDEPENDENT BOARD. THE BOARD HAS A COMPENSATION COMMITTEE THAT ANNUALLY SETS THE COMPENSATION OF THE PRESIDENT AND REVIEWS THE COMPENSATION FOR OTHER SENIOR EXECUTIVES. COMPENSATION IS REGULARLY ADJUSTED ON SEPTEMBER 1 OF EACH YEAR. THE COMPENSATION COMMITTEE REVIEWED AND COMPARED THE PRESIDENT'S COMPENSATION PACKAGE WITH PEER INSTITUTIONS. BASED ON THAT DATA AND THEIR ASSESSMENT OF THE PRESIDENT'S PERFORMANCE THE COMPENSATION COMMITTEE SET THE PRESIDENT'S COMPENSATION FOR THE 2014-2015 ACADEMIC YEAR. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS MADE AVAILABLE TO THE PUBLIC ON THE COLLEGE'S WEBSITE AND UPON REQUEST. IN LIEU OF FORM 1023, A LETTER FROM THE IRS DATED 6/3/2002 ACKNOWLEDGING THE ORGANIZATION'S TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE IS MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS (CORPORATE BY-LAWS) AND THE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 83,536. UNREALIZED GAIN/LOSS ON INTEREST RATE SWAPS -1,365,795. UNRELATED BUSINESS INCOME FROM ALTERNATIVE INVESTMENTS 110,111. CHANGE IN VALUE OF REAL ESTATE HELD FOR SALE -1,335. CHARITABLE REMAINDER TRUST (10) 0615 SW PALATINE HILL ROAD PORTLAND OR 97219 CHARITABLE REMAINDER TRUST OR LEWIS & CLARK COLLEGE T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0