WARNER PACIFIC UNIVERSITY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- WARNER PACIFIC UNIVERSITY (EIN 93-0386890)
- Tax period
- 2011-06-01 to 2012-05-31
- Filed
- 2013-01-09
- IRS object ID
- 201300099349300335
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-01-09T15:45:56-06:00 | Timestamp |
| Tax Period End Date | 2012-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARNER PACIFIC COLLEGE | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVE | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 972154026 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930386890 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARNER PACIFIC COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WARN | NameControl |
| Phone | 5035171000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVENUE | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97215 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEVEN P STENBERG | Name |
| Title | VP OF OPERATIONS | Title |
| Phone | 5035171000 | Phone |
| Date Signed | 2013-01-08 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Date Prepared | 2013-01-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ANDREA P COOK | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVENUE | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 23821776 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.WARNERPACIFIC.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1937 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | WARNER PACIFIC IS A CHRIST-CENTERED, URBAN, LIBERAL ARTS COLLEGE DEDICATED TO PROVIDING STUDENTS FROM DIVERSE BACKGROUNDS AN EDUCATION THAT PREPARES THEM TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 552 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 2104971 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2398420 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 14197464 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 21065464 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 771476 | InvestmentIncomePriorYear |
| Investment Income Current Year | 189345 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 220661 | OtherRevenuePriorYear |
| Other Revenue Current Year | 168547 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 17294572 | TotalRevenuePriorYear |
| Total Revenue Current Year | 23821776 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8973655 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10307522 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 23194 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 20766 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 337312 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7224544 | OtherExpensePriorYear |
| Other Expenses Current Year | 12731560 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 16221393 | TotalExpensesPriorYear |
| Total Expenses Current Year | 23059848 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1073179 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 761928 | RevenuesLessExpensesCY |
| Total Assets BOY | 27773922 | TotalAssetsBOY |
| Total Assets EOY | 28611191 | TotalAssetsEOY |
| Total Liabilities BOY | 14504147 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 15124618 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 13269775 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 13486573 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WARNER PACIFIC IS A CHRIST-CENTERED, URBAN, LIBERAL ARTS COLLEGE DEDICATED TO PROVIDING STUDENTS FROM DIVERSE BACKGROUNDS AN EDUCATION THAT PREPARES THEM TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 16425032 | Expense |
| Revenue | 17346043 | Revenue |
| Description | CREATING A COMMUNITY WHERE FAITH AND SCHOLARSHIP LEAD TO SERVICE BY ENCOURAGING INTERDISCIPLINARY LEARNING AND INVITING HONEST QUESTIONING THROUGH A FOUNDATION OF FAITH. FACULTY MEMBERS HAVE CREATED A CURRICULUM THAT CHALLENGES STUDENTS TO ENGAGE WITH LIFE'S MOST DIFFICULT QUESTIONS. COMMITMENT TO SERVING STUDENTS FROM DIVERSE BACKGROUNDS CAN BE SEEN IN: SMALL CLASS SIZES, A 13-TO-ONE STUDENT-TO-FACULTY RATIO; OPTIONS, UNDERGRADUATES CHOOSE FROM 27 MAJORS AND 29 MINORS, AND STUDENTS PURSUING A GRADUATE EDUCATION CAN SELECT ONE OF THREE GRADUATE STUDIES DEGREES; ONGOING EDUCATION, A DISTINCTIVE ADULT DEGREE PROGRAM OFFERING ADULT LEARNERS A CONVENIENT, PERSONALIZED, AND AFFORDABLE DEGREE COMPLETION PROGRAM. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1819053 | Expense |
| Revenue | 1908727 | Revenue |
| Description | AUXILIARY ENTERPRISES PROVIDE A HIGH-QUALITY AND DIVERSE FOOD SERVICE PROGRAM DESIGNED TO MEET THE NEEDS OF STUDENTS, FACULTY AND STAFF, AND A COLLABORATIVE, SAFE, RESIDENTIAL COMMUNITY TO GUIDE STUDENTS AS THEY NAVIGATE THE COLLEGE EXPERIENCE. THE COMPREHENSIVE FOOD SERVICE PROGRAM SUPPORTS STUDENTS BY ENSURING THAT STUDENTS' NUTRITIONAL NEEDS WILL BE MET. A VARIETY OF HOUSING OPTIONS PROVIDES STUDENTS THE OPPORTUNITY TO GET INVOLVED IN CAMPUS LIFE, FORM DEEP RELATIONSHIPS WITH PEERS, AND BUILD STRONG COMMUNITY NETWORKS THAT SUPPORT ACADEMIC SUCCESS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1389374 | Expense |
| Revenue | 1641080 | Revenue |
| Description | AUXILIARY ENTERPRISE WHICH MAKES EDUCATIONAL TOOLS READILY AVAILABLE FOR PURCHASE BY THE COLLEGE COMMUNITY AT REASONABLE COST. WORKS CLOSELY WITH FACULTY TO ENSURE THAT THE BOOKS STUDENTS NEED ARE IN STOCK, OFFERING A COMPREHENSIVE RANGE OF CUSTOMER SERVICES BOTH IN PERSON OR ONLINE, FOR STUDENT SUCCESS AND CONVENIENCE. THE HUB OF ACADEMIC RESOURCES AND SERVICES FOR THE COLLEGE COMMUNITY, OTHER PRODUCTS AND COMMUNITY BUILDING MEMORABILIA ARE PROVIDED TO ENHANCE THE COLLEGE EXPERIENCE. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 901366 | Expense |
| Revenue | 169614 | Revenue |
| Description | ATHLETICS AND PUBLIC SERVICE PROGRAMS TO PROVIDE A WELL-ROUNDED COLLEGE EXPERIENCE WHERE FAITH AND SCHOLARSHIP LEAD TO SERVICE. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 901366 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 169614 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 20534825 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | true | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 808 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 552 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN P STENBERG | BusinessNameLine1 |
| Business Name Line2 | WARNER PACIFIC COLLEGE | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5035171000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVENUE | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97215 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (25 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| STEPHEN ANDERSON | ||||||
| TRUSTEE CHAI | 1.00 | X | 0 | 0 | 0 | |
| JAN BERGHOUSE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| T ALLEN BETHEL | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BARBARA DENTON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| KURT GILGE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MARK HADDOCK | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DENNIS HAYES | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MIKE MUGFORD | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GLEN HOSSLER | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| STEVE ROBERTSON | ||||||
| TRUSTEE VICE | 1.00 | X | 0 | 0 | 0 | |
| JAN MAZYCK | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GREG ENGLUND | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MONICA MONROE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ROBERT STEWART | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GREG SWANSON | ||||||
| TRUSTEE SEC | 1.00 | X | 0 | 0 | 0 | |
| JOEL TALLMAN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| JAMES TEAGUE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SARAH CASTLES | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CLAUDIA HEMENWAY | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ANDREA COOK | ||||||
| PRESIDENT | 40.00 | 158299 | 0 | 25632 | X | |
| STEVE STENBERG | ||||||
| VP OPERATION | 40.00 | 94948 | 0 | 17940 | X | |
| TONI PAULS | ||||||
| ASSOC VP ACA | 40.00 | 93635 | 0 | 16992 | X | |
| KEVIN BRYANT | ||||||
| VP ADVANCEME | 40.00 | 90949 | 0 | 17239 | X | |
| COLE DAWSON | ||||||
| VP ACAD AFF | 40.00 | 66470 | 0 | 15270 | X | |
| DAYMOND GLENN | ||||||
| VP OF COMMUN | 40.00 | 30038 | 0 | 3148 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 534339 | TotalReportableCompFromOrg |
| Total Other Compensation | 96221 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| IPDAPOLLO GROUP INC | |||||
| 4025 S RIVERPOINT PKWY 8TH FLOOR | PHOENIX | AZ | 85040 | ENROLLMENT | 2565000 |
| SODEXO INC | |||||
| DEPT 43283 | LOS ANGELES | CA | 90088 | DINING HALL MGT | 612144 |
| GLOBAL FACILITIES SERVICE CORP | |||||
| 2307 NW WHEATFIELD WAY | PORTLAND | OR | 97229 | CUSTODIAL SRVS | 182247 |
| RICHARD HARRISON BAILEY INC | |||||
| 121 SOUTH NILES AVENUE | SOUTH BEND | IN | 46617 | CONSULTING | 132635 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Government Grants | 365146 | GovernmentGrants |
| All Other Contributions | 2033274 | AllOtherContributions |
| Noncash Contributions | 11696 | NoncashContributions |
| Total Contributions | 2398420 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| INSTRUCTION | 17346043 | 17346043 |
| HOUSING & FOODSERVICE | 1908727 | 1908727 |
| BOOKSTORE | 1641080 | 1641080 |
| OTHER STUDENT SERVICES | 169614 | 169614 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 21065464 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 189345 | TotalRevenueColumn |
| Related Or Exempt Function Income | 196803 | RelatedOrExemptFunctionIncome |
| Exclusion | -$7,458 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RENTS | Description |
| Total Revenue Column | 168547 | TotalRevenueColumn |
| Exclusion | $168,547 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 168547 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 23821776 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21262267 | RelatedOrExemptFunctionIncome |
| Exclusion | $161,089 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 645723 | Total |
| Program Services | 253410 | ProgramServices |
| Management And General | 294425 | ManagementAndGeneral |
| Fundraising | 97888 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7585705 | Total |
| Program Services | 6847815 | ProgramServices |
| Management And General | 701619 | ManagementAndGeneral |
| Fundraising | 36271 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 196115 | Total |
| Program Services | 164541 | ProgramServices |
| Management And General | 27868 | ManagementAndGeneral |
| Fundraising | 3706 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1282538 | Total |
| Program Services | 1076050 | ProgramServices |
| Management And General | 182248 | ManagementAndGeneral |
| Fundraising | 24240 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 597441 | Total |
| Program Services | 501253 | ProgramServices |
| Management And General | 84896 | ManagementAndGeneral |
| Fundraising | 11292 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 589677 | Total |
| Program Services | 589677 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53794 | Total |
| Management And General | 53794 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80000 | Total |
| Management And General | 80000 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20766 | Total |
| Fundraising | 20766 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5533821 | Total |
| Program Services | 5197162 | ProgramServices |
| Management And General | 289265 | ManagementAndGeneral |
| Fundraising | 47394 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 360669 | Total |
| Program Services | 350133 | ProgramServices |
| Management And General | 8104 | ManagementAndGeneral |
| Fundraising | 2432 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 627154 | Total |
| Program Services | 464220 | ProgramServices |
| Management And General | 122324 | ManagementAndGeneral |
| Fundraising | 40610 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 207874 | Total |
| Program Services | 16679 | ProgramServices |
| Management And General | 190953 | ManagementAndGeneral |
| Fundraising | 242 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 782106 | Total |
| Program Services | 465203 | ProgramServices |
| Management And General | 316903 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 529685 | Total |
| Program Services | 480031 | ProgramServices |
| Management And General | 36006 | ManagementAndGeneral |
| Fundraising | 13648 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56184 | Total |
| Program Services | 49110 | ProgramServices |
| Management And General | 6140 | ManagementAndGeneral |
| Fundraising | 934 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 427209 | Total |
| Program Services | 343107 | ProgramServices |
| Management And General | 84006 | ManagementAndGeneral |
| Fundraising | 96 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 790972 | Total |
| Program Services | 539241 | ProgramServices |
| Management And General | 251731 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 140909 | Total |
| Program Services | 49502 | ProgramServices |
| Management And General | 91407 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|---|
| BOOKSTORE COGS | 1299300 | 1299300 | ||
| FACILITY RENT | 636753 | 631993 | 4760 | |
| EDUCATIONAL SUPPLIES | 486286 | 381456 | 13130 | 91700 |
| ALL OTHER | 120066 | 119594 | 472 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9101 | Total |
| Program Services | 715348 | ProgramServices |
| Management And General | -726150 | ManagementAndGeneral |
| Fundraising | 19903 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23059848 | Total |
| Program Services | 20534825 | ProgramServices |
| Management And General | 2187711 | ManagementAndGeneral |
| Fundraising | 337312 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 512215 | BOY |
| EOY | 827327 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 482415 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19316 | BOY |
| EOY | 13698 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 459912 | BOY |
| EOY | 910817 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1655594 | BOY |
| EOY | 1700835 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 747453 | BOY |
| EOY | 376362 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26348 | BOY |
| EOY | 27583 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 21636669 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 9807121 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11752884 | BOY |
| EOY | 11829548 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10019200 | BOY |
| EOY | 9575989 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2581000 | BOY |
| EOY | 2866617 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27773922 | BOY |
| EOY | 28611191 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1415752 | BOY |
| EOY | 1623860 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1859909 | BOY |
| EOY | 2644284 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8785337 | BOY |
| EOY | 8626055 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2443149 | BOY |
| EOY | 2230419 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14504147 | BOY |
| EOY | 15124618 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6837550 | BOY |
| EOY | 7306968 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3644804 | BOY |
| EOY | 3364489 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2787421 | BOY |
| EOY | 2815116 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13269775 | BOY |
| EOY | 13486573 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27773922 | BOY |
| EOY | 28611191 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 761928 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -545130 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7508598 | BeginningOfYearBalance |
| Contributions | 27695 | Contributions |
| Investment Earnings Or Losses | 244184 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 30726 | GrantsOrScholarships |
| Other Expenditures | 802 | OtherExpenditures |
| Administrative Expenses | -58218 | AdministrativeExpenses |
| End Of Year Balance | 7690731 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6928475 | BeginningOfYearBalance |
| Contributions | 276970 | Contributions |
| Investment Earnings Or Losses | 780217 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 500 | GrantsOrScholarships |
| Other Expenditures | 421574 | OtherExpenditures |
| Administrative Expenses | -54990 | AdministrativeExpenses |
| End Of Year Balance | 7508598 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6581080 | BeginningOfYearBalance |
| Contributions | 15372 | Contributions |
| Investment Earnings Or Losses | 337290 | InvestmentEarningsOrLosses |
| Administrative Expenses | -5267 | AdministrativeExpenses |
| End Of Year Balance | 6928475 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.58110 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.36600 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.05290 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 746967 | OtherCostOrOtherBasis |
| Book Value | 746967 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11460049 | OtherCostOrOtherBasis |
| Depreciation | 4170860 | Depreciation |
| Book Value | 7289189 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7327968 | OtherCostOrOtherBasis |
| Depreciation | 4063183 | Depreciation |
| Book Value | 3264785 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2101685 | OtherCostOrOtherBasis |
| Depreciation | 1573078 | Depreciation |
| Book Value | 528607 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11829548 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| LEE BUILDINGS | 2126617 | F |
| KIM ANNUITY COLLATERAL (HOUSE) | 740000 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2866617 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| SPLIT INTEREST | $1,466,113 |
| PERKINS | $764,306 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2230419 | TotalOfAmounts |
| Total Revenue | 23821776 | TotalRevenue |
| Total Expenses | 23059848 | TotalExpenses |
| Excess Or Deficit For Year | 761928 | ExcessOrDeficitForYear |
| Other | -$545,130 | OtherAmount |
| Total Adjustments | -545130 | TotalAdjustments |
| Excess Or Deficit Per FS | 216798 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 23821776 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 23821776 | RevenueSubtotal |
| Total Revenue Per Form990 | 23821776 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 23604978 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 1336102 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1336102 | ExpensesNotRptdF990 |
| Expenses Subtotal | 22268876 | ExpensesSubtotal |
| Other Expenses Not Included | 790972 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 790972 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 23059848 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| RECONCILIATION OF CHANGES - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 8 | ACTUARIAL ADJUSTMENTS TO DEFERRED GIFT CONTRACTS -134,662 CHANGE IN SWAP DIFFERENTIAL -408,468 DISPOSAL OF FIXED ASSET -2,000 DEPRECIATION ADJUSTMENT -790,972 BOOK / TAX DEPRECIATION DIFFERENCE 790,972 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 2D | ACTUARIAL ADJUSTMENTS TO DEFERRED GIFT CONTRACTS 134,662 CHANGE IN SWAP DIFFERENTIAL 408,468 DISPOSAL OF FIXED ASSET 2,000 DEPRECIATION ADJUSTMENT 790,972 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 4B | BOOK / TAX DEPRECIATION DIFFERENCE 790,972 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | false | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | Identifier |
| Return Reference | SCHEDULE E LINE 6 | ReturnReference |
| Explanation | WARNER PACIFIC COLLEGE PARTICIPATES IN THE FEDERAL TITLE IV STUDENT AID PROGRAM AND ADMINISTERS THE FUNDS IN ACCORDANCE WITH PROGRAM GUIDELINES | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | true | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | ActivityActivity | Fundraiser Control Of FundsFundraiserControlOfFunds | Amount Retained By ContractorAmountRetainedByContractor | Net To OrganizationNetToOrganization | Gross ReceiptsGrossReceipts |
|---|---|---|---|---|---|---|---|---|
| THE FOCUS GROUP LLC | ||||||||
| 106 NAKOMA DRIVE | AUSTIN | TX | 78734 | DESIGN | true | 13539 | -13539 | |
| CHARITABLE ESTATE PLANNING NW | ||||||||
| 3331 NW 179TH STREET | RIDGEFIELD | WA | 98642 | REFERRALS | true | 7227 | 22773 | 30000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 30000 | TotalGrossReceipts |
| Total Retained By Contractors | 20766 | TotalRetainedByContractors |
| Total Net To Organization | 30000 | TotalNetToOrganization |
| All States | All States | AllStates |
Form990 Schedule G Part IV Form990ScheduleGPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CUSTODY OR CONTROL ARRANGEMENT | SCHEDULE G PAGE 1 PART I LINE 2B COLUMN III | THE FOCUS GROUP LLC GIFTS ARE TRANSFERRED DIRECTLY TO WARNER PACIFIC CHARITABLE ESTATE PLANNING NW GIFTS ARE TRANSFERRED DIRECTLY TO WARNER PACIFIC |
| FUNDRAISING VS REIMBURSEMENT EXPLANATION | SCHEDULE G PAGE 1 PART I LINE 2B COLUMN V | THE FOCUS GROUP LLC PAID FEES RATHER THAN RETAINING A PORTION OF FUNDS CHARITABLE ESTATE PLANNING NW PAID MONTHLY FEE RATHER THAN RETAINING A PORTION OF FUNDS |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | false | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ANDREA COOK | NamePerson |
| Base Compensation Filing Org | 122299 | BaseCompensationFilingOrg |
| Other Compensation Filing Org | 36000 | OtherCompensationFilingOrg |
| Deferred Comp Filing Org | 11860 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 13772 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 183931 | TotalCompensationFilingOrg |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)
| RelationshipRelationship | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|
| SARAH CASTLES | ||
| HUSBAND | MJ MURDOCK TRUSTEE | false |
| STEPHEN ROBERTSON | ||
| DAUGHTER | FORMER WPC EMPLOYEE | false |
| GREG SWANSON | ||
| PARENTS | CRAT | false |
| TONI PAULS | ||
| BROTHER | ADJUNCT PROFESSOR | false |
| TONI PAULS | ||
| DAUGHTER | WPC EMPLOYEE | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS | FORM 990, PAGE 1, PART I, LINE 6 | BOARD OF TRUSTEES SERVE ON A VOLUNTEER BASIS. ALUMNI ASSOCIATION RUN BY VOLUNTEERS. |
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | ATHLETICS AND PUBLIC SERVICE PROGRAMS TO PROVIDE A WELL-ROUNDED COLLEGE EXPERIENCE WHERE FAITH AND SCHOLARSHIP LEAD TO SERVICE. |
| ADDITIONAL INFORMATION | FORM 990, PART VI | SEC B 14 IS "NO" BECAUSE IT IS AN OPERATIONAL PROCEDURE RATHER THAN POLICY |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED BY THE SENIOR ACCOUNTANT AND REVIEWED BY THE DIRECTOR OF ACCOUNTING AND VP OF OPERATIONS. THREE WEEKS PRIOR TO SUBMISSION, IT IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR PRESIDENT IS SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES BASED ON A COMPENSATION REVIEW AND COMPARISON AGAINST CCCU SURVEY DATA. IT IS SUBJECT TO APPROVAL BY THE FULL BOARD OF TRUSTEES AND THE GENERAL ASSEMBLY OF CHURCH OF GOD, ANDERSON, INDIANA. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | KEY EMPLOYEES SALARIES ARE REVIEWED ANNUALLY AGAINST CCCU SURVEY DATA BY THE PRESIDENT AND VICE PRESIDENT OF OPERATIONS. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND ALSO THROUGH GUIDESTAR (GUIDESTAR.ORG) WEBSITE. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF GOD | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2420 | AddressLine1 |
| City | ANDERSON | City |
| State | IN | State |
| ZIP Code | 46018 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF GOD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 213641 | AmountInvolved |
| Method Of Amt Determination | MONTHLY CHECKS | MethodOfAmtDetermination |