2014-03-05T13:39:26-07:00 2013-06-30 990 2012-07-01 930391586 LINFIELD COLLEGE LINF 5038832698 900 SE Baker Street unit A512 McMinnville OR 97128 Mary Ann Rodriguez 5038832458 2014-03-05 2012 2015-11-30 17:44:51Z Mary Ann Rodriguez 900 SE Baker St Unit A454 McMinnville OR 97128 81349247 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 33 2307 150 0 0 4500586 4860222 55288614 54874695 2723770 5054397 1317088 1562286 63830058 66351600 0 0 0 0 39749068 40986922 0 0 2108394 22889213 21705991 62638281 62692913 1191777 3658687 215434324 226396795 55241941 55584241 160192383 170812554 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 34264772 44280120 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 individual 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. 11446966 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. 7355309 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 53067047 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 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3902 0 1 2307 1 0 1 CS 0 0 0 1 1 0 0 0 0 X 34 33 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 Pamela Jacklin 2 0 X 0 0 0 Thomas Sutro 2 0 X 0 0 0 Dave Dillon 2 0 X 0 0 0 Bernard Turner 2 0 X 0 0 0 Ronni Lacroute 2 0 X 0 0 0 Doug Tunnell 2 0 X 0 0 0 Lucinda Fournier 2 0 X 0 0 0 Dave Haugeberg 2 0 X 0 0 0 Phillip Bond 2 0 X 0 0 0 Martha Cox 2 0 X 0 0 0 Daniel O'Leary 2 0 X 0 0 0 Moe Momtazi 2 0 X 0 0 0 TJ Day 2 0 X 0 0 0 Kent Harrop 2 0 X 0 0 0 Pam Claassen 2 0 X 0 0 0 David Baca 2 0 X 0 0 0 Kerry Carmody 2 0 X 0 0 0 Kellannie Henry 2 0 X 0 0 0 Paul Aslanian 2 0 X 0 0 0 David Jubb 2 0 X 0 0 0 Gary Magnuson 2 0 X 0 0 0 Sandra Thompson 2 0 X 0 0 0 Michelle Giguere 2 0 X 0 0 0 Mark Patterson 2 0 X 0 0 0 Dick Withnell 2 0 X 0 0 0 Gale Castillo 2 0 X 0 0 0 Steve Bils 2 0 X 0 0 0 Julie McElrath 2 0 X 0 0 0 Ken Stuart 2 0 X 0 0 0 Jingsong Zhu 2 0 X 0 0 0 Susana Fajardo 2 X 0 0 0 David Sumner 2 0 X 0 0 0 Antony Uphoff 2 0 X 0 0 0 Thomas Hellie 40 0 X X X 283042 0 146672 W Glenn Ford 40 0 X 195161 0 38367 Dan Preston 40 0 X 111024 0 32567 Bruce Wyatt 40 0 X 151986 0 19227 Susan Agre-Kippenhan 40 0 X 154556 0 32261 Susan Hopp 40 0 X 121220 0 30174 John McKeegan 40 0 X 115548 0 35152 Greg Copeland 40 0 X 110603 0 25547 Irving Wiswall 40 0 X 105431 0 25578 John Hall 40 0 X 106818 0 27516 Neal Rosenberg 40 0 X 130570 0 19677 Linda Powell 40 0 X 103514 0 34332 Susan Whyte 40 0 X 104556 0 28053 Pamela Wheeler 40 0 X 104579 0 29137 Scott Carnahan 40 0 X 101811 0 26505 Sandra Lee 40 0 X 101498 0 31852 Beverly Epeneter 40 0 X 103588 0 21390 2205505 0 604007 17 0 1 0 Sodexo Inc PO Box 70060 Chicago IL 60673 Food Service 2746927 Walsh Construction 2905 SW First Ave Portland OR 97101 Construction 859336 Michelle Joel Travel Service 1761 NW 8th Street McMinnville OR 97128 Travel Agency 483190 Legacy GSH Loveridge Hall 2215 NW Northrup Portland OR 97210 Student Housing 300568 The Mandala Agency 2855 NW Crossing Drive Bend OR 97701 Marketing and media services 298069 28 0 0 4100 0 1198108 3658014 112046 4860222 Net Tuition Revenue 611310 44280120 44280120 0 0 Auxiliary Services 611310 10594575 10594575 0 0 0 0 0 0 54874695 2032436 0 0 2032436 0 0 0 0 0 0 0 0 576024 0 456114 0 119910 0 119910 0 0 119910 17529540 0 14507579 0 3021961 0 3021961 0 0 3021961 51685 4100 33954 17731 0 17731 0 0 0 0 0 0 0 0 0 0 0 0 Athletics 611310 479751 479751 0 0 Rental - HP 531120 69432 69432 0 0 Parking Fees 611310 41646 41646 0 0 833816 833816 0 0 1424645 66351600 56299340 0 5192038 X 0 0 0 0 0 0 0 0 1449405 504036 762312 183057 0 0 0 0 29052296 26100500 1778603 1173193 2975877 2673519 182186 120172 5196784 4668776 318151 209857 2312560 2077597 141577 93386 0 Instruction 6183426 6183426 0 0 Academic Support 805193 805193 0 0 Student Services 4227752 4227752 0 0 Institutional Support 4133852 0 3805123 328729 6355768 5826248 529520 0 62692913 53067047 7517472 2108394 5545347 673707 2050065 5175010 603574 440249 1999185 2442211 0 0 5376780 5385844 21285 12066 1805294 2102284 152572131 50620637 101512807 101951494 96224306 107920658 0 0 0 295681 293272 215434324 226396795 3485993 4378705 4511714 4494227 2272135 2538552 42666637 41805762 0 0 0 0 2305462 2366995 55241941 55584241 X 95907772 100937109 22341441 26773343 41943170 43102102 160192383 170812554 215434324 226396795 X 3658687 7104602 0 0 0 -143118 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78106592 2079450 11346556 1281380 2013862 45461 88191895 83875485 2312654 -4522820 1293947 2212421 52359 78106592 67027027 5670371 14393495 1246332 1932076 37000 83875485 58212416 4394385 7459951 1254675 1751050 34000 67027027 70177892 1563176 -10126343 993794 1778265 30250 58812416 0.38 0.48 0.14 0 0 6641720 8640922 15282642 0 101633878 26141645 75492233 0 5815259 1924623 3890636 0 29083643 22554369 6529274 0 756709 0 756709 101951494 0 Obligations for Split-Interest Agreements 2366995 2366995 X 73782945 7104602 0 0 326743 7431345 66351600 0 0 0 66351600 62653461 0 0 0 490068 490068 62163393 0 529520 529520 62692913 SchD_P05_S00_L04 Schedule D, Part V, Line 4 The College's endowment fund spending is used for scholarships, lectureships, departmental funding and building maintenance and operations. SchD_P10_S00_L01 Schedule D, Part X, Line 1 The College is exempt from federal and state income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code (IRC), except to the extent of unrelated business income tax under Sections 511 through 515 of the IRC. Unrelated business income tax is insignificant or nonexistent, and therefore, no tax provision has been made. Management has analyzed tax positions taken by the College and has concluded that as of June 30, 2013, 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. SchD_P10_S00_L02 Schedule D, Part X, Line 2 The College uses an actuarial method to record certain split-interest arrangements. Under this method, the present value of the payments to beneficiaries is estimated based upon life expectancy tables when the gift is received. The present value of those payments is recorded as a liability and the remainder as temporarily restricted net assets. Period adjustments are made between the liability and the net assets to record actuarial gains or losses. SchD_P11_S00_L02d Schedule D, Part XI, Line 2d From Accrued Contributions Receivable to Cash: $-163,325; Direct expenses reclassed from Expense to Contra Revenue to arrive at net revenue: $490,068 SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Reclass from expense to Contr Revenue to arrive at net revenue: $-490,068 SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Change in value of Split Interest Agreements $529,520; 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SchE_P01_S00_L03 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. SchE_P01_S00_L06 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 had 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 87170 0 1 87170 0 0 0 0 1 0 Wildcat Open 55785 4100 51685 0 0 22000 11085 0 869 0 0 55785 4100 51685 0 0 22000 11085 0 869 33954 17731 X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Thomas Hellie 281494 0 0 0 1548 0 107185 0 40464 0 430691 0 0 0 W Glenn Ford 193317 0 0 0 1844 0 21347 0 17997 0 234505 0 0 0 Bruce Wyatt 150017 0 0 0 1969 0 16807 0 3396 0 172189 0 0 0 John McKeegan 115548 0 0 0 0 0 13679 0 22449 0 151676 0 0 0 Susan Agre-Kippenhan 154556 0 0 0 0 0 17044 0 16194 0 187794 0 0 0 Susan Hopp 121220 0 0 0 0 0 14044 0 17107 0 152371 0 0 0 Neal Rosenberg 130570 0 0 0 0 0 11363 0 9292 0 151225 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a The college provides 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, meetings space, etc.) The college occasionally pays for the president's spouse travel if they are 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 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 1975000 0 20602766 1750110 0 0 357228 0 0 6482595 0 0 2007 0 1 1 1 B 0 0 23237650 1178807 0 0 456758 0 0 6142667 0 834541 2012 1 0 0 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 SchK_P02_S00_L03 Schedule K, Part II, Line 3 2010 Bonds (B) - Issue Price/Total Proceeds of $23,233,102 (Form 8038) plus investment earnings of $4,548 for a total of $23,237,650 SchK_P04_S00_L02c Schedule K, Part IV, Line 2c 2005 Bonds (A) Rebate computation done May 19, 2010 2010 Bonds (B) Rebate computation done June 30, 2013 X 0 None X 0 None X 15 112046 Market Value X 9 0 None 3 0 1 0 SchM_P01_S00_L33 Schedule M, Part I, Line 33 Linfield established the Oregon Wine History Archive in 2011. Local growers have been directing their collections of historical records to this Archive. In 2013 we received assorted records, CDs, DVDs and books from 9 separate donors. Linfield's library received hard cover books, soft cover books, CDs, DVDs and tapes from various donors. Linfield has received assorted costumes for the music department. 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. F990_P06_S0A_L02 Form 990, Part VI, Section A, Line 2 A few trustees serve together on other boards. Two trustees are related by marriage. F990_P06_S0B_L11b 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 of the Board of Trustees, excluding schedule B. The information that is included/reported 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 int he return or any proposed changes to the governance section would require an additional approval by the Audit Committee. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Conflicts of Interest policies and questionnaires are disbursed, collected and reviewed annually. After review, the conflicts, if any, are followed up on internally and forwarded to the college's Audit Committee for further review and action as deemed necessary. F990_P06_S0B_L15 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 Senior 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 Senior Director of Human Services and Administration utilizing published comparability data. The data is analyzed and reviewed by the President of the College. F990_P06_S0C_L19 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, officers, 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. F990_P09_S00_L24e Form 990, Part IX, Line 24e Other expenses relate to auxiliary enterprise costs consisting of food service, residence life, bookstore operations and conference hosting. F990_P11_S00_L09 Form 990, Part XI, Line 9 Change in Value of Split Interest Agreements: -29,500; Changes and Transfers among Funds: 49,707; From Accrual to Cash contributions Receivable: -163,325;