2016-05-12T15:40:37-05:00 2015-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2014-07-01 941279798 PACIFIC UNION COLLEGE % DAVE LAWRENCE-VP FIN AFFAIR PACI 7079656210 ONE ANGWIN AVENUE ANGWIN CA 94508 DAVE C LAWRENCE TREASURER 7079656210 2015-11-15 true Joyce A Dulworth P00151125 2604604000 2014 2016-08-17 19:52:53Z DR HEATHER J KNIGHT ONE ANGWIN AVE ANGWIN CA 94508 65772124 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 23 22 1478 22 214589 -51805 7550158 6196686 58467985 52776710 636306 1682642 411890 183370 67066339 60839408 15291225 16302577 0 0 27539668 28151626 0 0 1023321 21207821 14749765 64038714 59203968 3027625 1635440 90677804 91040269 40113146 40694673 50564658 50345596 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 51805090 16302577 52585154 PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AT LEAST 1673 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AS MANY AS 850 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. 51805090 true true false false false false false false false true true false false false true false false true true false false false false false true false false false true false false false false false false false false false true false false false false true true true false false true 114 0 true 1478 true true true false false false false true true false false false false true false X 23 22 false false false false false false false true true false false true true true true true true true true false CA X DAVE LAWRENCE-VP FIN AFFAIR 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 CLYDE HOLLAND TRUSTEE 1.0 0.0 X 0 0 0 KRISTINE JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 ED KEYES 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 ARNOLD TRUJILLO 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 103331 0 26166 NANCY LECOURT CORP SECRETARY 40.0 0.0 X 93752 0 6837 DAVE LAWRENCE CORP TREASURER 40.0 0.0 X 91579 0 6941 288662 0 39944 1 false false false PACIFIC LANDSCAPES INC PO BOX 481 SEBASTOPOL CA 95473 LANDSCAPING 226989 BON APPETIT ONE ANGWIN AVENUE ANGWIN CA 94508 FOOD SERVICE 4255249 2 19500 148576 6028610 82055 6196686 TUITION & FEES 611710 42401981 42401981 MEN & WOMEN'S DORMITORIES 611710 5166997 5166997 STUDENT HOUSING 611710 1104781 1104781 FOOD SERVICE 611710 557037 557037 ALL OTHER PROGRAM SERVICE REVENUE 611710 3545914 3331325 214589 52776710 554426 554426 0 0 272124 95121 177003 0 177003 177003 5934023 4805707 1128316 1128216 1128216 15222 19500 31888 -16666 -16666 0 0 WATER SYSTEM 900099 20360 20360 ALBION TUITION & WORKSHOPS 900099 2673 2673 23033 60839408 52585154 214589 1842979 0 16302577 16302577 0 0 288661 124765 86015 77881 0 18826655 15614364 2823998 388293 2235534 1854097 335330 46107 5611004 4516545 841651 252808 1189772 986767 178466 24539 0 106859 79876 26983 115757 115757 0 0 87447 87447 733018 573941 109953 49124 206011 165723 30902 9386 1325560 1092530 198834 34196 336346 258718 50452 27176 0 1786113 1495503 267917 22693 364785 267336 54718 42731 0 213624 181581 32043 909331 772931 136400 0 1618487 1375714 242773 441849 374534 66277 1038 BAD & DOUBTFUL ACCOUNTS 2408121 2408121 EQUIPMENT RENT & MAINTENANCE 1601811 1361539 240272 MISCELLANEOUS 2494646 2077804 396476 20366 59203968 51805090 6375557 1023321 X 15577 33081 2470181 5122796 8496358 6788732 4148775 4838537 0 0 0 0 12408673 12879068 349855 403685 891686 1012256 82315499 47048389 36131068 35267110 22994053 21307695 0 0 0 0 0 0 2771578 3387309 90677804 91040269 6696441 6679092 0 0 0 0 0 0 0 0 0 0 28117144 29833334 0 0 5299561 4182247 40113146 40694673 X 20402080 20851633 12560422 11773838 17602156 17720125 50564658 50345596 90677804 91040269 X 1635440 -2001914 147412 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26242596 351069 -341118 666312 329668 25256567 23113131 321191 3087163 516742 -237853 26242596 21480694 346019 1378340 539358 -447436 23113131 23362014 -209360 -1139195 532765 21480694 19287825 1031470 3487024 444305 23362014 0.07906 0.70160 0.21934 false false 7931048 2326605 10257653 41129114 28068893 13060221 21782820 11397624 10385196 9145913 7581873 1564040 35267110 0 DEPOSITS FROM OTHERS 1323783 TRUSTS PAYABLE 3332657 ASSET RETIREMENT OBLIGATION 3005705 HOWELL MOUNTAIN ENTERPRISES DUE TO PUC -3479898 4182247 49296474 -2001914 6761557 4759643 44536831 16302577 16302577 60839408 49515033 6613642 6613642 42901391 16302577 16302577 59203968 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 $31,888 RENTAL EXPENSE $95,121 HOWELL MOUNTAIN ENTEPRISES REVENUE $6,634,548 LINE 4B STUDENT AID RECLASS $16,302,577 PART XII LINE 2D SPECIAL EVENTS RECLASS $31,888 RENTAL EXPENSE $95,121 HOWELL MOUNTAIN ENTEPRISES EXPENSE $6,486,633 LINE 4B STUDENT AID RECLASS $16,302,577 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. MAXWELL GOLF 34722 19500 15222 22693 9195 0 34722 19500 15222 22693 9195 31888 -16666 false EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 1622 16302577 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 2 3100 APPRAISAL X 7300 FMV X 1 3900 KELLY BLUE BOOK X 1 62500 APPRAISAL X 1 1048 VALUE DONATION DATE X 1 800 ESTIMATE X FURNITURE 2 1850 DONOR INFORMED X KAYAKS 1 1400 ESTIMATE X OFFICE SUPPLIES 2 157 RECEIPTS 2 false true false 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 2014, AND THEN REVIEWED AND APPROVED ON DECEMBER 8, 2014. 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 X-RESTATEMENT OF PRIOR YEAR ASSETS/LIABILITIES The College previously capitalized various costs associated with certain land parcels held for sale. Upon further review, these costs were determined to not be capitalizable or recoverable. Additionally, the College previously carried an asset and related liability pertaining to a workers compensation program. The College discontinued its participation in the program in a prior year, and it was determined that these balances should not be carried on the College's statement of financial position as they were not realizable. Also, the College previously recorded a receivable for certain scholarship funds that should have been expensed in a prior year. Net assets relating to these items have been restated as of July 1, 2013. FORM 990, PART XI, LINE 9 - RECONCILIATION OF CHANGES - OTHER CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $147,412 HOWELL MOUNTAIN ENTERPRISES INC PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 1684228 1010154 1.00000 true CHARITABLE REMAINDER TRUSTS (5) CHAR. REM. TRUSTS CA NA TRUST false true false false false false false false false false false false false false false false false false false false HOWELL MOUNTAIN ENTERPRISES INC A 98904 CASH