2014-04-23T12:57:18-05:00 2013-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2012-07-01 941186179 PACIFIC SCHOOL OF RELIGION PACI 5108480528 1798 SCENIC AVE BERKELEY CA 94709 STEPHEN STERNER 5108498200 2014-04-14 1 LAWRENCE H MOHR CPA P00447603 6128764500 2012 2015-11-30 17:44:51Z STEPHEN STERNER 1798 SCENIC AVE BERKELEY CA 94709 54500650 0 X WWW.PSR.EDU X 1866 CA THE PACIFIC SCHOOL OF RELIGION IS A MULTI-DENOMINATIONAL CHRISTIAN SEMINARY. IT IS COMMITTED TO SERVING GOD BY EQUIPPING HISTORIC AND EMERGING FAITH COMMUNITIES FOR MINISTRIES OF COMPASSION AND JUSTICE IN A CHANGING WORLD. IT HAS FORMAL RELATIONSHIPS WITH THREE DENOMINATIONS: THE UNITED CHURCH OF CHRIST, THE UNITED METHODIST CHURCH, AND THE CHRISTIAN CHURCH (DISCIPLES OF CHRIST). 19 18 254 18 -42177 -42177 1464941 1115835 4231077 4106670 733217 4903499 977224 108461 7406459 10234465 945869 894512 0 0 4197577 3585082 0 0 500522 3550880 3839518 8694326 8319112 -1287867 1915353 41895064 43953917 2693128 2615668 39201936 41338249 X PACIFIC SCHOOL OF RELIGION IS COMMITTED TO SERVING GOD BY EQUIPPING HISTORIC AND EMERGING FAITH COMMUNITIES FOR MINISTRIES OF COMPASSION AND JUSTICE IN A CHANGING WORLD. WE AFFIRM OUR HISTORIC MISSION TO EDUCATE MEN AND WOMEN FOR MINISTRY AND OTHER FORMS OF RELIGIOUS LEADERSHIP AND TO BE A CENTER AND RESOURCE FOR CHRISTIAN THOUGHT IN AN INTERFAITH AND PLURALISTIC CONTEXT. WE AFFIRM OUR ECUMENICAL AND CHRISTIAN HERITAGE AND COMMITMENT AS AN OPEN AND AFFIRMING COMMUNITY THAT HONORS DIVERSITY AND PRESSES TOWARD RACIAL, GENDER, SEXUAL ORIENTATION, ECOLOGICAL, AND ECONOMIC JUSTICE. PSR'S COMMITMENTS FIND EXPRESSION IN INNOVATIVE PROGRAMS OF SCHOLARSHIP AND EDUCATION FOR CLERGY AND LAITY. STRONG FAITH COMMUNITIES REQUIRE AN INTEGRATION OF FAITH AND REASON, THEORY AND PRACTICE, PIETY AND CRITICAL INTELLECT, TRADITION AND CREATIVITY. WE SEEK TO EMBODY THESE VALUES AND DISCIPLINES IN OUR PROGRAMS AND OUR COMMON LIFE. 0 0 2960012 894512 2495416 INSTRUCTION: THE PACIFIC SCHOOL OF RELIGION OFFERS THREE MASTERS DEGREES, FIVE CERTIFICATES OF STUDY, AND A PROFESSIONAL DOCTORAL DEGREE IN MINISTRY. PSR STUDENTS GO ON TO SERVE AS ORDAINED PARISH PASTORS, HOSPITAL AND PRISON CHAPLAINS, YOUTH DIRECTORS AND CHRISTIAN EDUCATORS, TEACHERS IN HIGH SCHOOLS AND COLLEGES, SOCIAL SCIENCE ADMINISTRATORS, LITURGICAL ARTISTS, AND COMMUNITY ORGANIZERS. PSR PROVIDED EDUCATION TO 115 STUDENTS STUDYING FOR THE MASTERS OF DIVINITY DEGREE, 28 STUDENTS STUDYING FOR OTHER MASTERS DEGREES AND 17 STUDENTS STUDYING FOR A DOCTOR OF MINISTRY DEGREE. STUDENTS ENROLLED FOR INSTRUCTION AT THE SCHOOL RECEIVE PERSONALIZED DIRECTION AND ATTENTION FROM A RENOWNED FACULTY. 1303508 1611254 HOUSING AND DINING SERVICES: THE SCHOOL PROVIDES HOUSING OPPORTUNITIES TO APPROXIMATELY 130 STUDENTS, IN DORMITORIES, APARTMENTS AND STUDIOS. THE SCHOOL WELCOMES FAMILIES AND STUDENTS TO HOUSING AT RATES THAT ARE BELOW MARKET RATES. THE SCHOOL ALSO PROVIDES ROOM FOR COMMUTER STUDENTS WHO STAY ONE OR TWO NIGHTS A WEEK. WIRELESS NETWORKS ARE AVAILABLE TO ALL RESIDENTS. THE SCHOOL ALSO PROVIDES MEAL SERVICES SEVEN DAYS A WEEK TO FACULTY, STAFF AND STUDENTS. THE DINING ROOM TRIES TO SERVE FOOD LOCALLY SOURCED AND SEASONAL. THE DINING ROOM SERVES APPROXIMATELY 5,100 MEALS PER MONTH. 603226 STUDENT SERVICES: PROFESSIONAL MINISTERIAL EDUCATION AT THE PACIFIC SCHOOL OF RELIGION IS COMBINED WITH A STUDENT'S SPIRITUAL DEVELOPMENT AND FIELD EDUCATION. STUDENTS SEEKING DEGREES ARE ENCOURAGED AND HELPED TO APPLY THE SUBJECTS LEARNED IN THE CLASSROOM TO THE CONTEXT OF THE BROADER COMMUNITY, INCLUDING CULTURES, WORLD RELIGIONS AND THE ARTS. THE OFFICE OF COMMUNITY LIFE PROVIDES FOR THE MENTORING OF STUDENTS THROUGHOUT THEIR STUDY. STUDENTS RECEIVE PASTORAL CARE, SPIRITUAL DIRECTION AND OTHER CARE. 711153 GENERAL INSTITUTIONAL SUPPORT. 711153 5577899 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 35 0 254 1 1 1 0 0 0 0 1 1 0 0 0 0 X 19 18 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X PATRICK O'LEARY 5108498200 1798 SCENIC AVENUE BERKELEY CA 94709 DAVID SAMMONS 5.00 X X 0 0 0 PAT DE JONG 5.00 X X 0 0 0 MORRIS RWRIGHT 5.00 X X 0 0 0 PHYLLIS E HUNT 5.00 X X 0 0 0 MARGARET J ALLEN 5.00 X 0 0 0 ANN APPERT 5.00 X 0 0 0 M L DANIEL 5.00 X 0 0 0 STAN BARKEY 5.00 X 0 0 0 JON BERQUIST 5.00 X 0 0 0 DARNELL FENNELL 5.00 X 0 0 0 YVETTE FLUNDER 5.00 X 0 0 0 PETER HANASHIRO 5.00 X 0 0 0 DON HILL 5.00 X 0 0 0 LYNNE HINTON 5.00 X 0 0 0 DON HOM 5.00 X 0 0 0 MARY E JACOBS 5.00 X 0 0 0 LINDA JARAMILLO 5.00 X 0 0 0 KUEI JUNG LI 5.00 X 0 0 0 CONNIE KY FONG MITCHELL 5.00 X 0 0 0 PENNY NIXON 5.00 X 0 0 0 JULIEN PHILLIPS 5.00 X 0 0 0 ROBERT PHILLIPS 5.00 X 0 0 0 PAM SHEPHERD 5.00 X 0 0 0 ROBERT J STUMPF JR 5.00 X 0 0 0 RON SWISHER 5.00 X 0 0 0 STANLEY WATSON 5.00 X 0 0 0 RIESS W POTTERVELD 37.00 X X 107274 0 70052 KATHLEEN T MCSHANE 37.00 X 77772 0 52952 TATSIONG B LIEW 37.00 X 70997 0 65098 256043 0 188102 1 0 1 0 GRADUATE THEOLOGICAL UNION 2400 RIDGE RD BERKELEY CA 94709 CONSORTIAL SHARED SERVICES 992105 COLLECTIVE INVENTION INC 2150 ALLSTON WAY STE 400 BERKELEY CA 94704 VISIONING CONSULTING 212981 DATATEL INC (NOW ELLUCIAN INC) 4375 FAIR LAKES COURT FAIRFAX VA 22033 SOFTWARE MAINTENANCE 146994 3 27974 57269 1030592 184810 1115835 TUITION AND FEES 611710 2495416 2495416 AUXILIARY ENTERPRISES 611710 1611254 1611254 4106670 514984 514984 47587 0 47587 47587 47587 48643087 44254572 4388515 4388515 4388515 11265 27974 11613 -348 -348 OTHER SUPPORT/MISC. INCOME 611710 136622 136622 PASS-THROUGH INCOME FROM SUBSIDIA 900099 -75400 -42177 -33223 61222 10234465 4106670 -42177 5054137 X 894512 894512 504204 149585 214396 140223 2392307 2026312 197117 168878 112949 95167 12796 4986 456611 306244 111472 38895 119011 92396 15581 11034 7069 6821 248 173511 173511 168153 168153 1621861 639713 941170 40978 194292 66318 98210 29764 35751 11207 24544 609240 609240 143732 121609 8808 13315 137325 92403 22487 22435 149589 206 149383 275122 222903 52219 84183 40876 43307 COST OF SALES-DINING HA 172535 172535 TAXES, FEES AND INSTITU 46565 25000 18988 2577 EMPLOYEE RECRUITMENT AN 10847 4775 4136 1936 OTHER EXPENSES 9743 6898 2136 709 8319112 5577899 2240691 500522 2078760 1868627 1799403 8393872 155447 44986 284005 135905 318228 258535 32302 86344 9943186 7684506 2468035 2258680 26707344 27592032 5222864 491520 2828676 2823416 41895064 43953917 239508 240947 243237 190847 168051 142388 2042332 2041486 2693128 2615668 X 3130264 3619365 8222830 9720470 27848842 27998414 39201936 41338249 41895064 43953917 X 1915353 -198650 419610 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5002 X DISPLAY AND EDUCATIONAL 0 38137069 147993 4513117 874665 780028 41143486 41038657 34668 -1000108 1284011 652137 38137069 36470085 194174 6435198 966944 1093856 41038657 34186959 362943 4345206 579888 1845135 36470085 45983576 620082 -9760435 1067259 1589005 34186959 0.16050 0.67430 0.16520 0 0 518830 518830 4236525 3467027 769498 4417724 3478060 939664 765105 739419 25686 5002 5002 2258680 BENEFICIAL INTEREST IN TRUSTS HELD BY OTHERS 2823416 2823416 ASSET RETIREMENT OBLIGATIONS 687469 FUNDS HELD FOR OTHERS 24516 LIABILITIES TO BENEFICIARIES OF SPLIT-INTEREST AGREEMENTS 1329501 2041486 X 9025623 -198650 -22927 -221577 9247200 168153 819112 987265 10234465 6889310 11613 11613 6877697 168153 1273262 1441415 8319112 PART III, LINE 4: PSR MAINTAINS COLLECTIONS OF FINE ART, BOOKS AND ARCHAEOLOGICAL ARTIFACTS. THESE ITEMS ARE USED IN THE STUDY OF SUBJECTS SUCH AS ART AND RELIGION, HISTORY AND SCRIPTURAL STUDIES. STUDENTS EXAMINE ART, BOOKS AND ARTIFACTS AS PART OF THEIR STUDIES. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ENDOWMENTS SUPPORT THE PROGRAMS OF THE SCHOOL, INCLUDING PROVIDING STUDENT FINANCIAL AID AND FUNDING FACULTY POSITIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE SCHOOL FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2013 AND 2012. THE SCHOOL'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR FISCAL YEAR 2010 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL ADJUSTMENT 37,944. ALLOWANCE FOR UNCOLLECTIBLE CONTRIBUTIONS 3,131. STRATEGIC VISIONING COSTS -378,750. BOOK GAIN ON EQUITY IN LLC INTEREST 303,135. FUNDRAISING EXPENSE 11,613. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 894,512. TAX LOSS ON EQUITY IN LLC INTEREST -75,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 11,613. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 894,512. STRATEGIC VISIONING COSTS 378,750. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY IN ALL PRINTED MATERIALS SENT TO STUDENTS AND ON ITS WEBSITE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AID FOR FINANCIAL AID PROGRAMS. AUCTION 39239 27974 11265 445 5670 5498 39239 27974 11265 445 5670 5498 11613 -348 1 SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS 146 894512 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE SCHOOL PROVIDES FINANCIAL AID GRANTS THAT MAY BE USED FOR TUITION AND FEES ONLY. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 RIESS W POTTERVELD 107274 0 0 0 0 0 11082 0 58970 0 177326 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDES MEMBERS OF THE CLERGY WITH HOUSING ALLOWANCES. THE SCHOOL GROSSES UP PAYMENTS FOR FICA/MEDICARE TO INCLUDE CLERGY HOUSING ALLOWANCES WHICH ARE NORMALLY EXEMPT FROM SUCH PAYMENTS. THE SCHOOL HANDBOOKS DESCRIBE AND GOVERN SUCH ALLOWANCES AND GROSS UP PAYMENTS. X 6 24090 FAIR MARKET VALUE X 1 160720 VALUE PER BROKER 0 0 0 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): PART I, COLUMN B PROVIDES THE NUMBER OF DONORS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HIRED FLG PARTNERS, LLC TO PROVIDE A PART TIME CHIEF FINANCIAL OFFICER. THE OFFICER PROVIDED WAS RESPONSIBLE FOR THE FINANCIAL REPORTING, PLANNING AND OPERATING BUDGET REPORTING FOR THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS RECEIVED A FULL COPY OF THE 990 FOR THEIR REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICIES ARE DISTRIBUTED TO MEMBERS OF THE BOARD OF TRUSTEES IN OCTOBER OF EVERY YEAR. MEMBERS OF THE BOARD COMPLETE, SIGN AND RETURN DISCLOSURE STATEMENTS INDICATING THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY AND DISCLOSED ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 INDEPENDENT MEMBERS OF THE BOARD COMPRISE THE COMPENSATION COMMITTEE. THE COMMITTEE REVIEWS COMPARABLE SALARIES AND BENEFITS BEFORE ESTABLISHING COMPENSATION FOR THE PRESIDENT. OTHER OFFICERS OR KEY EMPLOYEES: COMPARATIVE DATA IS REVIEWED PRIOR TO ESTABLISHMENT OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G CONSORTIAL SHARED SERVICES: PROGRAM SERVICE EXPENSES 450,516. MANAGEMENT AND GENERAL EXPENSES 528,796. FUNDRAISING EXPENSES 14,792. TOTAL EXPENSES 994,104. STRATEGIC VISIONING CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 372,223. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 372,223. HONORARIUMS: PROGRAM SERVICE EXPENSES 55,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 3,500. TOTAL EXPENSES 58,692. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 134,005. MANAGEMENT AND GENERAL EXPENSES 40,151. FUNDRAISING EXPENSES 22,686. TOTAL EXPENSES 196,842. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ACTUARIAL ADJUSTMENT 37,944. BOOK GAIN/(LOSS) IN EQUITY INTEREST IN LLC 303,135. TAX LOSS/(GAIN) IN EQUITY INTEREST IN LLC 75,400. INCREASE IN ALLOWANCE FOR UNCOLLECTIBLE CONTRIBUTIONS RECEIVABLES 3,131. PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS DURING THE TAX YEAR. PACIFIC DISCIPLES LLC 1798 SCENIC AVE BERKELEY CA 94709 262691831 RENTAL PROPERTY CA N/A UNRELATED -75400 34695 0 -42177 0 0.50000 CHARITABLE REMAINDER UNITRUSTS (4) CHARITABLE TRUSTS CA T 0 POOLED INCOME FUND (5) CHARITABLE TRUSTS CA T 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 PACIFIC DISCIPLES LLC S 657955 CASH