2014-03-24T12:18:04-05:00 2013-05-31 910189318 MOSS ADAMS LLP 805 SW BROADWAY 1200 PORTLAND OR 97205 990 2012-06-01 930386858 LEWIS & CLARK COLLEGE LEWI 5037687801 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 CARL B VANCE 5037687801 2014-03-17 1 WENDY CAMPOS P00448102 5032421447 2012 2015-11-30 17:44:51Z CARL B VANCE 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 254019930 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. 38 37 3043 1677 -30446 -34570 16376973 7407198 137563339 144041948 4523157 5788510 2234824 2450184 160698293 159687840 37704385 40392647 0 0 66320814 69671509 0 0 3468678 50148303 52245646 154173502 162309802 6524791 -2621962 405217330 432516970 147485535 145732569 257731795 286784401 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 92666446 40392647 124964625 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. STUDENTS FROM 48 STATES AND MORE THAN 78 COUNTRIES EXPERIENCE AN ACADEMIC PROGRAM THAT RANKS #15 IN BEST UNDERGRADUATE TEACHING AT LIBERAL ARTS COLLEGES. COLLEGE OF ARTS & SCIENCES OFFERS 29 MAJORS AND 26 MINORS IN THE SCIENCES, ARTS, HUMANITIES AND SOCIAL SCIENCES AND MAINTAINS A STUDENT FACULTY RATIO OF 12 TO 1. RANKED IN THE TOP 31 IN THE NATION, THE OVERSEAS & 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, LEADERSHIPS & 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 #1 OR #2 IN THE NATION FOR MANY YEARS. ASIDE FROM 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. 13490404 53085 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. NINETY-SIX PERCENT OF FULL TIME FACULTY HOLD A PH.D. OR HIGHER 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 19 ALLOWS CLOSE CONTACT BETWEEN PROFESSORS AND STUDENTS AND CREATES OPPORTUNITIES FOR DISCUSSION AND COLLABORATION. EIGHTY-ONE PERCENT OF OUR UNDERGRADUATE STUDENTS RECEIVE FINANCIAL ASSISTANCE THROUGH MERIT-BASED SCHOLARSHIPS, NEED-BASED GRANTS, LOANS, OR CAMPUS EMPLOYMENT. MORE THAN $48 MILLION IN FINANCIAL AID IS DISTRIBUTED ANNUALLY.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. 12324329 2697339 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 70% OF OUR STUDENTS LIVE ON CAMPUS. THE COLLEGE PROVIDES A RANGE OF STUDENT SERVICES AND SUPPORT WITH 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. 20025925 2551473 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. 20025925 2551473 138507104 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 1 451 0 1 3043 1 1 1 1 UK GM 0 0 0 1 1 0 0 0 0 X 38 37 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 CARL B VANCE 5037687801 0615 SW PALATINE HILL ROAD PORTLAND OR 972197899 JAMES T RICHARDSON 2.00 X X 0 0 0 D MARK DORMAN 2.00 X X 0 0 0 MARK TRATOS 2.00 X X 0 0 0 STEPHANIE J FOWLER 2.00 X X 0 0 0 AHMED AL BADI 2.00 X 0 0 0 JAN BAISCH 2.00 X 0 0 0 JUDI BECK 2.00 X 0 0 0 AMBER CASE 2.00 X 0 0 0 PETER CHANG 2.00 X 0 0 0 STEPHEN H DOVER 2.00 X 0 0 0 SCOTT DUBCHANSKY 2.00 X 0 0 0 GERALD W FISCHER 2.00 X 0 0 0 JAMES L FORMAN 2.00 X 0 0 0 JON V JAQUA 2.00 X 0 0 0 CHRISTOPHER E JAY 2.00 X 0 0 0 ED JENSEN 2.00 X 0 0 0 FREDERICK D JUBITZ 2.00 X 0 0 0 JOUNI J KORHONEN 2.00 X 0 0 0 WESLEY W LAWRENCE 2.00 X 0 0 0 MARILYN LOY 2.00 X 0 0 0 PATRICK MAHAFFY 2.00 X 0 0 0 PATRICK MARKHAM 2.00 X 0 0 0 RANDY MASSENGALE 2.00 X 0 0 0 LIBBY MCCASLIN 2.00 X 0 0 0 AMY L MILLER 2.00 X 0 0 0 M BETH MILLER 2.00 X 0 0 0 JIN PARK 2.00 X 0 0 0 ERIC PARSONS 2.00 X 0 0 0 RONALD K RAGEN 2.00 X 0 0 0 THOMAS P RASMUSSEN 2.00 X 0 0 0 JOHN S ROGERS 2.00 X 0 0 0 MARTHA STEIN-SOCHAS 2.00 X 0 0 0 KENT SWANSON 2.00 X 0 0 0 RON TIMPE 2.00 X 0 0 0 JAY T WALDRON 2.00 X 0 0 0 FRANK DILLOW 2.00 X 0 0 0 CONNIE MCKELVEY 2.00 X 0 0 0 BARRY GLASSNER 45.00 X X 434117 0 35011 GREGORY A VOLK 45.00 X 310743 0 25357 ROBERT H KLONOFF 45.00 X 260949 0 38077 CARL B VANCE 45.00 X 228979 0 31707 TUAJUANDA JORDAN 45.00 X 204777 0 34018 JANE M ATKINSON 45.00 X 195699 0 29415 DAVID G ELLIS 45.00 X 190598 0 17963 EARL S FLETCHER 45.00 X 168156 0 19830 JULIO C DE PAULA 45.00 X 156884 0 25985 HAL J ABRAMS 45.00 X 129467 0 22174 GEORGE P BATTISTEL 45.00 X 127847 0 19900 BRIAN A BLUM 45.00 X 208346 0 26282 WILLIAM F FUNK 45.00 X 191815 0 27951 JENNIFER J JOHNSON 45.00 X 193685 0 17342 MICHAEL C BLUMM 45.00 X 179411 0 26091 LYDIA P LOREN 45.00 X 182046 0 26802 3363519 0 423905 76 0 1 0 WALSH CONSTRUCTION CO 2905 SW FIRST AVE PORTLAND OR 97201 CONSTRUCTION & GENERAL CONTRACTING 7556854 COMPASS GROUP USA INC (DBA BON APPETIT) 2400 YORKMONT RD CHARLOTTE NC 28217 FOOD SERVICE 4180378 SKYLINE BUILDING MAINTENANCE 17446 SW BOONES FERRY RD LAKE OSWEGO OR 97035 JANITORIAL SERVICES 1731626 FORTIS CONSTRUCTION 1705 SW TAYLOR ST PORTLAND OR 97205 CONSTRUCTION & GENERAL CONTRACTING 1206351 KEM'S WOOD WORKS 1317 ELM ST FOREST GROVE OR 97116 CONSTRUCTION & GENERAL CONTRACTING 1040141 17 42909 7364289 622389 7407198 TUITION AND FEES 611600 124952978 124952978 AUXILIARY SERVICES 900099 16031114 16031114 CONTRACTS/EXCHANGE TRN 900099 3057856 3057856 144041948 5906961 33231 5873730 87311 87311 459345 297723 161622 161622 161622 93849481 93967932 -118451 -118451 -118451 75675 42909 66435 9240 9240 OTHER REVENUE 900099 2192011 2255688 -63677 2192011 159687840 130266522 -30446 22044566 40392647 40392647 2850022 1049005 1249727 551290 51478368 42515324 7184667 1778377 3651722 2951829 558622 141271 7808681 6303289 1257276 248116 3882716 3104277 620870 157569 69190 17957 43674 7559 131250 131250 839358 839358 12165590 8524320 3507657 133613 105212 64676 32741 7795 6547844 3327541 2985658 234645 2953502 1390117 1563385 3925980 2993770 750468 181742 350386 222056 111864 16466 7759677 2766992 4992685 6322902 4278275 2044627 2352862 1956507 396355 OVERSEAS PROGRAMS 5341430 5341430 LIBRARY BOOKS/MATERIALS 2164084 2164084 DUES & SUBSCRIPTIONS 516475 225937 281225 9313 TAXES PAID ON UBI 39548 18248 21300 660356 8898823 -8239389 922 162309802 138507104 20334020 3468678 8219617 11092261 6933277 6848275 399587 173919 7987028 7967163 2133721 2561529 279531603 100726522 173381516 178805081 142201092 143289889 63121492 78690853 840000 3088000 405217330 432516970 14481753 16330563 3503505 3749170 108124291 108140851 21375986 17511985 147485535 145732569 X 86131288 97347379 65507879 79689449 106092628 109747573 257731795 286784401 405217330 432516970 X -2621962 27774504 3900064 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4298 2546469 X X X X 0 182270213 5277987 35518359 3536701 7494044 828316 211207498 204141206 12312337 -21017256 3657013 8579256 929805 182270213 179309669 1537363 34281838 3949546 6280261 757857 204141206 165600644 1916851 24385644 3676117 8400871 516482 179309669 232119348 2155728 -55785494 4388776 7779709 720453 165600644 0.21000 0.47000 0.32000 0 0 18132443 18132443 201204065 58128271 143075794 14153610 7374558 6779052 41734575 35223693 6510882 4306910 4306910 178805081 ALTERNATIVE INVESTMENTS 78162254 F REAL ESTATE AND OTHER 528599 F 78690853 SPLIT INTEREST AGREEMENTS 690208 US GOVT GRANTS REFUNDABLE 6265049 INTEREST RATE SWAPS LIABILITY 10556728 17511985 X 151314961 27774504 -36575218 -8800714 160115675 -427835 -427835 159687840 122262355 345200 345200 121917155 40392647 40392647 162309802 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. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE - THE COLLEGE RECOGNIZES INTEREST ACCRUED AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AS AN ADMINISTRATIVE EXPENSE. DURING THE YEARS ENDED MAY 31, 2013 AND 2012, THE COLLEGE RECOGNIZED NO INTEREST AND PENALTIES. THE COLLEGE HAD NO UNRECOGNIZED TAX BENEFITS AT MAY 31, 2013. THE COLLEGE FILES AN EXEMPT ORGANIZATION INCOME TAX RETURN, 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 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAPS 3,873,812. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -56,383. SCHOLARSHIPS & FELLOWSHIPS NETTED WITH REVENUE ON FINANCIAL STATEMENTS -40,392,647. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON 990 -297,723. FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE ON 990 -66,435. UNRELATED BUSINESS INCOME FROM ALTERNATIVE INVESTMENTS -63,677. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE ON 990 297,723. FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE ON 990 66,435. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -18,958. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & FELLOWSHIPS NETTED WITH REVENUE ON FINANCIAL STATEMENTS 40,392,647. 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 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. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE 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 0 3 PROGRAM SERVICESPROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 88723 EAST ASIA 0 8 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 808971 EUROPE 0 8 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 2410973 MIDDLE EAST AND NORTH AFRICA 0 2 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 202253 RUSSIA 0 2 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 119299 SOUTH AMERICA 0 4 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 525216 SOUTH ASIA 0 1 PROGRAM SERVICESPROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 44000 SUB-SAHARAN AFRICA 0 3 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 531347 0 31 0 0 0 31 4730782 0 4730782 1 0 0 1 1 0 SCHEDULE F PART IV, FOREIGN FORMS: SOME QUESTIONS REGARDING OWNERSHIP IN OR TRANSFERS TO FOREIGN ENTITIES HAVE BEEN ANSWERED YES DUE TO THE COLLEGE'S INDIRECT OWNERSHIP OF FOREIGN ENTITIES THROUGH VARIOUS ALTERNATIVE INVESTMENTS. THE COLLEGE HAS NO DIRECT INTEREST IN ANY FOREIGN ENTITY, AND NONE OF THE FORMS REFERENCED IN PART IV WERE REQUIRED TO BE FILED BY THE COLLEGE. PILP AUCTION 72859 11754 61105 10475 26255 11757 GOLF TOURNAMENT 45725 31155 14570 1000 11537 5411 118584 42909 75675 1000 11537 10475 26255 17168 66435 9240 1 GRANTS AND SCHOLARSHIPS FOR UNDERGRADUATE STUDENTS 3187 34955501 SCHOLARSHIPS AND FELLOWSHIPS FOR LAW SCHOOL STUDENTS 419 5242520 SCHOLARSHIPS FOR GRADUATE SCHOOL STUDENTS 149 194626 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ASSISTANCE IS GIVEN ONLY 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 399117 0 35000 0 0 0 22500 0 12511 0 469128 0 0 0 GREGORY A VOLK 305143 0 0 0 5600 0 18268 0 7089 0 336100 0 0 0 ROBERT H KLONOFF 260949 0 0 0 0 0 22500 0 15577 0 299026 0 0 0 CARL B VANCE 215090 0 5000 0 8889 0 19864 0 11843 0 260686 0 0 0 TUAJUANDA JORDAN 199777 0 5000 0 0 0 18634 0 15384 0 238795 0 0 0 JANE M ATKINSON 190699 0 5000 0 0 0 17649 0 11766 0 225114 0 0 0 DAVID G ELLIS 185598 0 5000 0 0 0 16612 0 1351 0 208561 0 0 0 EARL S FLETCHER 163156 0 5000 0 0 0 14322 0 5508 0 187986 0 0 0 JULIO C DE PAULA 156884 0 0 0 0 0 14584 0 11401 0 182869 0 0 0 HAL J ABRAMS 124373 0 0 0 5094 0 10665 0 11509 0 151641 0 0 0 BRIAN A BLUM 208346 0 0 0 0 0 18472 0 7810 0 234628 0 0 0 WILLIAM F FUNK 191815 0 0 0 0 0 16492 0 11459 0 219766 0 0 0 JENNIFER J JOHNSON 193685 0 0 0 0 0 15450 0 1892 0 211027 0 0 0 MICHAEL C BLUMM 175619 0 0 0 3792 0 14467 0 11624 0 205502 0 0 0 LYDIA P LOREN 182046 0 0 0 0 0 15287 0 11515 0 208848 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 2012 AND THE FISCAL PERIOD ENDED 5/31/13 WERE $105,733 AND $237,899 RESPECTIVELY. PART I, LINE 7 ANNUAL BONUS PAYMENTS WERE MADE TO CERTAIN OFFICERS OF THE ORGANIZATION. THE PAYMENTS WERE BASED ON THE GENERAL FINANCIAL CONDITION OF THE ORGANIZATION AND WERE NOT CONTINGENT UPON ANY SPECIFIC PERFORMANCE OF THE INDIVIDUALS. THE BONUS PAID TO THE PRESIDENT WAS APPROVED BY THE BOARD OF TRUSTEES, WHILE THE OTHER BONUSES WERE PAID AT THE DISCRETION OF THE PRESIDENT. 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 95450000 108104970 1150875 10974753 529342 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 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: STATE OF OREGON - OREGON FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2013 SCHEDULE K, PART II, PROCEEDS, LINE 3: (A) ISSUER NAME: STATE OF OREGON - OREGON FACILITIES AUTHORITY EXPLANATION FOR DIFFERENCE BETWEEN PART II, LINE 3 AND ISSUE PRICE IN PART I: BOND DISCOUNT $505,030 X 4 3799 EXPERT OPINION X 48 590595 SELLING PRICE X 1 499 EXPERT OPINION X MISC SUPPLIES FOR EVENTS 34 13496 COST OF DONATED ITEMS X MUSICAL INSTRUMENT 1 14000 PROFESSIONAL APPRAISAL 0 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THE COLLEGE USES AN INDEPENDENT STOCK BROKER TO SELL DONATED SECURITIES. SALES OF OTHER NON-CASH CONTRIBUTIONS 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 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, SO THE REPORTED 2012 DATA INCLUDES 2/3 OF THE COMPENSATION FOR THE 2011-2012 ACADEMIC YEAR AND 1/3 OF THE COMPENSATION FOR THE 2012-2013 ACADEMIC YEAR. ACCORDINGLY, THE PRESIDENT'S COMPENSATION FOR CALENDER YEAR 2012 WAS BASED ON THE COMPENSATION COMMITTEE'S ASSESSMENTS IN MAY 2011 AND MAY 2012. IN MAY 2013 THE COMPENSATION COMMITTEE RETAINED AN EXTERNAL COMPENSATION CONSULTANT TO REVIEW AND COMPARE 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 2013-2014 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -37,425. UNREALIZED GAIN ON INTEREST RATE SWAPS 3,873,812. UNRELATED BUSINESS INCOME FROM ALTERNATIVE INVESTMENTS 63,677. CHARITABLE REMAINDER TRUST (15) 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