LINFIELD UNIVERSITY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: LINFIELD UNIVERSITY (EIN 93-0391586)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-03-10
IRS object ID: 202600699349301760
Schema version: 2024v5.1
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 F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-03-10T15:06:01+00:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	440160260	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Forvis Mazars LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 E Wayne Street Suite 600	AddressLine1Txt
City	Fort Wayne	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46802	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	930391586	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Linfield University	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LINF	BusinessNameControlTxt
Phone	5038832698	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 SE BAKER STREET A512	AddressLine1Txt
City	MCMINNVILLE	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97128	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL G WENZ	PersonNm
Person Title	VP OF FINANCE & ADMIN	PersonTitleTxt
Phone	5038832698	PhoneNum
Signature	2026-03-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Lauren Denton	PreparerPersonNm
PTIN	P01571860	PTIN
Phone	2604604000	PhoneNum
Preparation	2026-03-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL G WENZ	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 SE BAKER STREET A512	AddressLine1Txt
City	MCMINNVILLE	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97128	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$142,243,041	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	LINFIELD.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1858	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	LINFIELD UNIVERSITY IS AN UNDERGRADUATE AND GRADUATE UNIVERSITY RECOGNIZED FOR ITS STRONG TEACHING FACULTY, OUTSTANDING SCIENCE PROGRAMS AND DISTINCTIVE INTERNATIONAL EMPHASIS.	ActivityOrMissionDesc
Voting Members Governing Body	33	VotingMembersGoverningBodyCnt
Voting Members Independent	32	VotingMembersIndependentCnt
Total Employee	1864	TotalEmployeeCnt
Total Volunteers	150	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$6,304,867	PYContributionsGrantsAmt
CY Contributions Grants	$6,646,965	CYContributionsGrantsAmt
PY Program Service Revenue	$93,712,403	PYProgramServiceRevenueAmt
CY Program Service Revenue	$93,803,833	CYProgramServiceRevenueAmt
PY Investment Income	$8,340,608	PYInvestmentIncomeAmt
CY Investment Income	$11,449,443	CYInvestmentIncomeAmt
PY Other Revenue	$1,866,832	PYOtherRevenueAmt
CY Other Revenue	$2,417,973	CYOtherRevenueAmt
PY Total Revenue	$110,224,710	PYTotalRevenueAmt
CY Total Revenue	$114,318,214	CYTotalRevenueAmt
PY Grants And Similar Paid	$42,133,001	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$43,212,901	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$40,419,787	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$40,807,964	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$47,521	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$46,548	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$2,940,257	CYTotalFundraisingExpenseAmt
PY Other Expenses	$27,016,960	PYOtherExpensesAmt
CY Other Expenses	$30,651,057	CYOtherExpensesAmt
PY Total Expenses	$109,617,269	PYTotalExpensesAmt
CY Total Expenses	$114,718,470	CYTotalExpensesAmt
PY Revenues Less Expenses	$607,441	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$400,256	CYRevenuesLessExpensesAmt
Total Assets BOY	$315,258,441	TotalAssetsBOYAmt
Total Assets EOY	$317,318,220	TotalAssetsEOYAmt
Total Liabilities BOY	$62,927,367	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$60,810,474	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$252,331,074	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$256,507,746	NetAssetsOrFundBalancesEOYAmt
Mission	LINFIELD UNIVERSITY 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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$81,111,039	ExpenseAmt
Grant	$43,212,901	GrantAmt
Revenue	$84,565,354	RevenueAmt
Desc	LINFIELD UNIVERSITY IS AN INDEPENDENT, COMPREHENSIVE UNDERGRADUATE AND GRADUATE UNIVERSITY RECOGNIZED FOR ITS STRONG TEACHING FACULTY, OUTSTANDING SCIENCE PROGRAMS AND DISTINCTIVE INTERNATIONAL EMPHASIS. LINFIELD HAS CHALLENGING AND EXCITING ACADEMIC PROGRAMS THAT FEATURE A COLLEGE OF ARTS AND SCIENCES, SCHOOL OF BUSINESS AND SCHOOL OF NURSING IN WHICH THERE IS GENUINE CONCERN FOR INDIVIDUAL AND THEIR PROGRESS. THE CURRICULUM FOSTERS THE DEVELOPMENT OF WHOLLY EDUCATED INDIVIDUALS. 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.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$14,108,743	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$104,615	RevenueAmt
Desc	STUDENT SUPPORT: IN SUPPORT OF THE MISSION OF THE UNIVERSITY, 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 A MEMBERS OF THE LARGER COMMUNITY.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$6,050,451	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$11,523,157	RevenueAmt
Desc	AUXILIARY ENTERPRISES: IN SUPPORT OF THE MISSION OF THE UNIVERSITY, THE AUXILIARY AREAS OF THE UNIVERSITY 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.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$101,270,233	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	Yes (true)	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (true)	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	2216	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	1864	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	33	GoverningBodyVotingMembersCnt
Independent Voting Member	32	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALYSIA STEVENS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5038832516	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 SE BAKER ST UNIT A512	AddressLine1Txt
City	MCMINNVILLE	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97128	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
REBECCA JOHNSON
PRESIDENT	40.0	Yes (X)	Yes (X)	$336,405	$0	$0
BRIAN GERRITZ
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
CINDY JOHNSON
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
CURT SHEPARD
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
DAVE DILLON
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
DAVID BACA
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
DAVID HAUGEBERG
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
ERIC DEFFENBAUGH
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
ERIKA MARKSBURY
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
GLEN GIOVANNETTI
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
HAROLD K TU
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
JOHN NOSLER
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
KELLANNE HENRY
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
KIRBY DYESS
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
LEDA GARSIDE
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
LUCINDA FOURNIER
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
MARCY HAMBY TOWNS
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
MARTHA COX
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
MARV HENBERG
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
MICHELLE GIGUERE
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
MIKE MILLER
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
MOE MOMTAZI
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
NORM NIXON
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
PAMELA CLAASSEN
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
PHILLIP BOND
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
PRESLIE PETRICK
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
RANETTE KAMAKA
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
ROB OWENS
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
ROBERT BRESHOCK
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
RYAN HARRIS
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
SCOTT CHAMBERS
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
STEPHEN BILS
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
TIM NICKERSON
BOARD MEMBER	2.0	Yes (X)		$0	$0	$0
BETH ECKARD CONCEPCION
PROVOST/VP ACADEMIC	40.0		Yes (X)	$201,515	$0	$17,865
JOSEPH HUNTER
VP ADVANCEMENT	40.0		Yes (X)	$167,542	$0	$14,457
MICHAEL WENZ
VP FINANCE & ADMIN	40.0		Yes (X)	$184,635	$0	$26,287
ALLISON HORN
ASSOCIATE VP OF ADMINISTRATION	40.0			$157,667	$0	$17,981	Yes (X)
GENNIE S VANBEEK
DEAN OF THE COLLEGE OF ARTS & SCIENCES	40.0			$156,636	$0	$13,960	Yes (X)
GERARDO OCHOA
VP ENROLLMENT MGMT	40.0			$148,124	$0	$6,977	Yes (X)
JENNIFER MADDEN
DEAN OF SCHOOL OF BUSINESS	40.0			$170,300	$0	$26,488	Yes (X)
PAUL SMITH
DEAN OF SCHOOL OF NURSING	40.0			$163,108	$0	$20,796	Yes (X)
MILES DAVIS LEFT 012024
PRESIDENT	40.0			$316,797	$0	$15,851		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,002,729	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$160,662	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	43	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PHYSICIANS MEDICAL CENTER PC
2435 NE CUMULUS AVE	MCMINNVILLE	OR	97128	MEDICAL SERVICES	$393,810
K MANN MARKETING LLC
365 KENWOOD ROAD	LAKE OSWEGO	OR	97034	MARKETING	$308,045
BARRAN LIEBMAN LLP
601 SW 2ND STE 2300	PORTLAND	OR	97204	LEGAL SERVICES	$110,786

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Fundraising	$26,950	FundraisingAmt
Government Grants	$827,943	GovernmentGrantsAmt
All Other Contributions	$5,792,072	AllOtherContributionsAmt
Noncash Contributions	$3,363,434	NoncashContributionsAmt
Total Contributions	$6,646,965	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION REVENUE	611310	$80,561,054	$80,561,054
AUXILIARY SERVICE REVENUE	611310	$12,477,528	$12,477,528
ATHLETICS	561740	$765,251	$765,251

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$93,803,833	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,817,826	TotalRevenueColumnAmt
Exclusion	$3,817,826	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$939,288	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$330,617	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$608,671	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$608,671	TotalRevenueColumnAmt
Related Or Exempt Func Income	$608,671	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$34,801,242	SecuritiesAmt
Other	$382,035	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$27,368,654	SecuritiesAmt
Other	$183,006	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$7,432,588	SecuritiesAmt
Other	$199,029	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,631,617	TotalRevenueColumnAmt
Exclusion	$7,631,617	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$71,230	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$26,950	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$42,550	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$28,680	TotalRevenueColumnAmt
Exclusion	$28,680	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PARKING	611310	$150,607	$150,607
OTHER REVENUE	611310	$1,630,015	$1,630,015

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,780,622	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$114,318,214	TotalRevenueColumnAmt
Related Or Exempt Func Income	$96,193,126	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$11,478,123	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$42,914,812	TotalAmt
Program Services	$42,914,812	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$298,089	TotalAmt
Program Services	$298,089	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$772,531	TotalAmt
Program Services	$390,150	ProgramServicesAmt
Management And General	$382,381	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$31,064,745	TotalAmt
Program Services	$26,819,580	ProgramServicesAmt
Management And General	$2,640,883	ManagementAndGeneralAmt
Fundraising	$1,604,282	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$981,543	TotalAmt
Program Services	$777,399	ProgramServicesAmt
Management And General	$157,258	ManagementAndGeneralAmt
Fundraising	$46,886	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$5,434,896	TotalAmt
Program Services	$4,955,710	ProgramServicesAmt
Management And General	$109,598	ManagementAndGeneralAmt
Fundraising	$369,588	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,554,249	TotalAmt
Program Services	$2,030,167	ProgramServicesAmt
Management And General	$404,108	ManagementAndGeneralAmt
Fundraising	$119,974	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$17,006,396	TotalAmt
Program Services	$13,339,222	ProgramServicesAmt
Management And General	$3,083,194	ManagementAndGeneralAmt
Fundraising	$583,980	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$88,969	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$88,969	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$46,548	TotalAmt
Fundraising	$46,548	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$799,556	TotalAmt
Program Services	$604,716	ProgramServicesAmt
Management And General	$194,840	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$75,000	TotalAmt
Program Services	$56,724	ProgramServicesAmt
Management And General	$18,276	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$990,861	TotalAmt
Program Services	$500,793	ProgramServicesAmt
Management And General	$489,741	ManagementAndGeneralAmt
Fundraising	$327	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,635,537	TotalAmt
Program Services	$2,089,397	ProgramServicesAmt
Management And General	$379,236	ManagementAndGeneralAmt
Fundraising	$166,904	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$830,670	TotalAmt
Program Services	$750,202	ProgramServicesAmt
Management And General	$78,700	ManagementAndGeneralAmt
Fundraising	$1,768	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$20,450	TotalAmt
Program Services	$16,104	ProgramServicesAmt
Management And General	$4,346	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,969,861	TotalAmt
Program Services	$1,685,462	ProgramServicesAmt
Management And General	$284,399	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,588,824	TotalAmt
Program Services	$4,031,201	ProgramServicesAmt
Management And General	$557,623	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,644,933	TotalAmt
Program Services	$10,505	ProgramServicesAmt
Management And General	$1,634,428	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$114,718,470	TotalAmt
Program Services	$101,270,233	ProgramServicesAmt
Management And General	$10,507,980	ManagementAndGeneralAmt
Fundraising	$2,940,257	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,734	BOYAmt
EOY	$9,194	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$8,678,736	BOYAmt
EOY	$16,144,413	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,974,294	BOYAmt
EOY	$913,065	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,777,381	BOYAmt
EOY	$5,524,190	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$3,680,560	BOYAmt
EOY	$3,998,815	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$85,954	BOYAmt
EOY	$77,180	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,660,448	BOYAmt
EOY	$1,763,308	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$241,237,020	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$94,982,624	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$148,604,173	BOYAmt
EOY	$146,254,396	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$127,841,537	BOYAmt
EOY	$126,264,910	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$15,945,624	BOYAmt
EOY	$16,368,749	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$315,258,441	BOYAmt
EOY	$317,318,220	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$6,545,644	BOYAmt
EOY	$8,293,445	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$3,648,463	BOYAmt
EOY	$2,544,251	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,622,777	BOYAmt
EOY	$2,169,281	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$49,807,756	BOYAmt
EOY	$46,478,808	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,302,727	BOYAmt
EOY	$1,324,689	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$62,927,367	BOYAmt
EOY	$60,810,474	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$121,604,326	BOYAmt
EOY	$115,944,402	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$130,726,748	BOYAmt
EOY	$140,563,344	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$252,331,074	BOYAmt
EOY	$256,507,746	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$315,258,441	BOYAmt
EOY	$317,318,220	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$400,256	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$3,761,104	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$13,464	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$802,360	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Revenues Included	$0	RevenuesIncludedAmt
Assets Included	$156,436	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Solicited Assets Sale	false	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$117,769,708	BeginningYearBalanceAmt
Contributions	$2,380,630	ContributionsAmt
Investment Earnings Or Losses	$17,593,272	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,204,348	GrantsOrScholarshipsAmt
Other Expenditures	$7,159,500	OtherExpendituresAmt
Administrative Expenses	$65,259	AdministrativeExpensesAmt
End Year Balance	$128,314,503	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$111,983,084	BeginningYearBalanceAmt
Contributions	$979,850	ContributionsAmt
Investment Earnings Or Losses	$12,682,853	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,153,600	GrantsOrScholarshipsAmt
Other Expenditures	$5,669,004	OtherExpendituresAmt
Administrative Expenses	$53,475	AdministrativeExpensesAmt
End Year Balance	$117,769,708	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$104,696,410	BeginningYearBalanceAmt
Contributions	$879,837	ContributionsAmt
Investment Earnings Or Losses	$10,568,466	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,161,534	GrantsOrScholarshipsAmt
Other Expenditures	$1,938,005	OtherExpendituresAmt
Administrative Expenses	$62,090	AdministrativeExpensesAmt
End Year Balance	$111,983,084	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$129,095,383	BeginningYearBalanceAmt
Contributions	$767,664	ContributionsAmt
Investment Earnings Or Losses	-$15,540,801	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,660,676	GrantsOrScholarshipsAmt
Other Expenditures	$7,905,436	OtherExpendituresAmt
Administrative Expenses	$59,724	AdministrativeExpensesAmt
End Year Balance	$104,696,410	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$106,127,463	BeginningYearBalanceAmt
Contributions	$830,382	ContributionsAmt
Investment Earnings Or Losses	$27,637,480	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,950,945	GrantsOrScholarshipsAmt
Other Expenditures	$3,492,198	OtherExpendituresAmt
Administrative Expenses	$56,799	AdministrativeExpensesAmt
End Year Balance	$129,095,383	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.099	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.507	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.394	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$6,641,720	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$11,777,863	OtherCostOrOtherBasisAmt
Book Value	$18,419,583	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$165,329,613	OtherCostOrOtherBasisAmt
Depreciation	$56,146,337	DepreciationAmt
Book Value	$109,183,276	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$43,164,064	OtherCostOrOtherBasisAmt
Depreciation	$38,216,974	DepreciationAmt
Book Value	$4,947,090	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,323,760	OtherCostOrOtherBasisAmt
Depreciation	$619,313	DepreciationAmt
Book Value	$13,704,447	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$146,254,396	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
INTEREST RECEIVABLE	$79,332
ASSETS HELD IN TRUST BY OTHERS	$16,111,344
ASSETS HELD FOR SALE	$178,073

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$16,368,749	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Federal Income Taxes
SPLIT INTEREST AGREEMENTS	$1,324,689

Field	Value	IRS element (for citing)
Total Liability	$1,324,689	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$75,253,048	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$3,761,104	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$13,464	DonatedServicesAndUseFcltsAmt
Recoveries Prior Year Grants	$0	RecoveriesPriorYearGrantsAmt
Other Revenue	$373,167	OtherRevenueAmt
Revenue Not Reported	$4,147,735	RevenueNotReportedAmt
Revenue Subtotal	$71,105,313	RevenueSubtotalAmt
Other Revenues Not Included	$43,212,901	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$43,212,901	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$114,318,214	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$71,878,736	TotExpnsEtcAuditedFinclStmtAmt
Prior Year Adjustments	$0	PriorYearAdjustmentsAmt
Losses Reported	$0	LossesReportedAmt
Other Expenses Included	$373,167	OtherExpensesIncludedAmt
Expenses Not Reported	$373,167	ExpensesNotReportedAmt
Expenses Subtotal	$71,505,569	ExpensesSubtotalAmt
Other Expenses Not Included	$43,212,901	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$43,212,901	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$114,718,470	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part III, Line 4 Collections of art - description of collections	TWO HISTORICAL STRUCTURES ON CAMPUS WERE DESIGNATED AS HERITAGE SITES BY THE CITY OF MCMINNVILLE. THE CITY OF MCMINNVILLE RECOGNIZES THAT CERTAIN DISTRICTS, BUILDINGS, AND SITES GIVE THE COMMUNITY CHARACTER AND BEAUTY AND PROVIDE A VISUAL RECORD OF MCMINNVILLE HERITAGE. THE PRESERVATION OF THESE STRUCTURES AND AREAS IS IMPORTANT FOR THE EDUCATION, ENJOYMENT, AND PRIDE OF THE CITIZENS OF MCMINNVILLE. THESE BUILDINGS CONTINUE TO BE USED AS OFFICES AND CLASSROOMS FOR EDUCATIONAL PURPOSES. THE UNIVERSITY MAINTAINS A COLLECTION THROUGHOUT ITS CAMPUS OF DONATED ARTWORK.
Schedule D, Part V, Line 4 Intended uses of endowment funds	ENDOWMENT FUNDS ARE USED FOR INSTRUCTION SUPPORT, ACADEMIC SUPPORT, STUDENT SERVICES, INSTITUTIONAL SUPPORT, PLANT SUPPORT, RESEARCH AND SCHOLARSHIPS AS DIRECTED BY DONORS AND BY BOARD OF TRUSTEES IF ENDOWMENTS ARE NOT RESTRICTED.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE UNIVERSITY'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNIVERSITY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE UNIVERSITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN BY THE UNIVERSITY AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, 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. THE UNIVERSITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNIVERSITY'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	RENTAL EXPENSE - 330617 SPECIAL EVENTS EXPENSE - 42550
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements	STUDENT FINANCIAL AID - 43212901
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	RENTAL EXPENSE - 330617 SPECIAL EVENTS EXPENSE - 42550
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements	STUDENT FINANCIAL AID - 43212901

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY

THE UNIVERSITY CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF STUDENTS FROM LARGE GEOGRAPHIC SECTIONS OF THE US AND WORLDWIDE AND ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. THE UNIVERSITY FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO ALL STUDENTS, WHICH IS WIDELY PUBLISHED IN THE LITERATURE SENT TO STUDENTS AND PROSPECTIVE STUDENTS AND IS PUBLICIZED IN THE LOCAL NEWSPAPER. ACCORDINGLY, UNDER SEC 403(2)(B), THE UNIVERSITY COMPLIES WITH THE PUBLICITY REQUIREMENT BY FULFILLING THE SEC 402 PROCEDURES PERTAINING TO NONDISCRIMINATORY POLICY STATEMENTS.

Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT

THE UNIVERSITY 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 UNIVERSITY, WHICH HAVE ACTIVITY DURING THE FISCAL YEAR. THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING AND IN ACCORDANCE WITH OMB CIRCULAR A-133.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Europe (Including Iceland and Greenland)	Grantmaking	TUITION ASSISTANCE	$28,244
South Asia	Grantmaking	TUITION ASSISTANCE	$38,500
East Asia and the Pacific	Grantmaking	TUITION ASSISTANCE	$142,345
Sub-Saharan Africa	Grantmaking	TUITION ASSISTANCE	$28,000
Central America and the Caribbean	Grantmaking	TUITION ASSISTANCE	$32,000
South America	Grantmaking	TUITION ASSISTANCE	$29,000

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$298,089	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$298,089	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (6 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Valuation Method UsedValuationMethodUsedDesc
SCHOLARSHIPS	Europe (Including Iceland and Greenland)	2	$28,244	ACCT CREDIT	FMV
SCHOLARSHIPS	Central America and the Caribbean	1	$32,000	ACCT CREDIT	FMV
SCHOLARSHIPS	East Asia and the Pacific	6	$142,345	ACCT CREDIT	FMV
SCHOLARSHIPS	Sub-Saharan Africa	1	$28,000	ACCT CREDIT	FMV
SCHOLARSHIPS	South Asia	1	$38,500	ACCT CREDIT	FMV
SCHOLARSHIP	South America	1	$29,000	ACCT CREDIT	FMV

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds	FormAndLineReferenceDesc
Explanation	GRANTS AND ASSISTANCE ARE MADE TO FOREIGN STUDENTS IN COLLEGE PROGRAMS AND ARE MONITORED FOR APPROPRIATE USE BY VALIDATING REGISTRATION AND SATISFACTORY PROGRESS.	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (true)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RUFFALO NOEL LEVITZ	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5249 N PARK PL NE 1061	AddressLine1Txt
City	CEDAR RAPIDS	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52402	ZIPCd

Field	Value	IRS element (for citing)
Activity	MAIL SOLICIT	ActivityTxt
Fundraiser Control Of Funds	false	FundraiserControlOfFundsInd
Retained By Contractor	$46,548	RetainedByContractorAmt
Net To Organization	-$46,548	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$0	TotalGrossReceiptsAmt
Total Retained By Contractors	$46,548	TotalRetainedByContractorsAmt
Total Net To Organization	-$46,548	TotalNetToOrganizationAmt
Licensed States	CO	LicensedStatesCd
Licensed States	AL	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	AK	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	NV	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	WA	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	WILDCAT OPEN	Event1Nm
Gross Receipts Event1	$98,180	GrossReceiptsEvent1Amt
Charitable Contri Event1	$26,950	CharitableContriEvent1Amt
Gross Revenue Event1	$71,230	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$20,870	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$1,794	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$19,886	OtherDirectExpensesEvent1Amt
Gross Revenue Event2	$0	GrossRevenueEvent2Amt
Gross Revenue Other Events	$0	GrossRevenueOtherEventsAmt
Gross Receipts Total	$98,180	GrossReceiptsTotalAmt
Charitable Contributions Tot	$26,950	CharitableContributionsTotAmt
Gross Revenue Total Events	$71,230	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$20,870	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$1,794	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$19,886	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$42,550	DirectExpenseSummaryEventsAmt
Net Income Summary	$28,680	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships	GrantTypeTxt
Recipient	1609	RecipientCnt
Cash Grant	$43,212,901	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds	FormAndLineReferenceDesc
Explanation	GRANTS AND SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY VALIDATING REGISTRATION AND SATISFACTORY PROGRESS TOWARDS COMPLETION OF EDUCATIONAL REQUIREMENTS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
REBECCA JOHNSON
PRESIDENT	$336,405	$0	$0	$0	$0	$0	$0	$0	$0	$0	$336,405	$0	$0	$0
MILES DAVIS LEFT 012024
PRESIDENT	$199,613	$0	$109,661	$0	$7,523	$0	$5,775	$0	$10,076	$0	$332,648	$0	$0	$0
JOSEPH HUNTER
VP ADVANCEMENT	$167,542	$0	$0	$0	$0	$0	$5,294	$0	$9,163	$0	$181,999	$0	$0	$0
MICHAEL WENZ
VP FINANCE & ADMIN	$184,635	$0	$0	$0	$0	$0	$6,044	$0	$20,243	$0	$210,922	$0	$0	$0
BETH ECKARD CONCEPCION
PROVOST/VP ACADEMIC	$201,515	$0	$0	$0	$0	$0	$5,564	$0	$12,301	$0	$219,380	$0	$0	$0
ALLISON HORN
ASSOCIATE VP OF ADMINISTRATION	$157,667	$0	$0	$0	$0	$0	$4,844	$0	$13,137	$0	$175,648	$0	$0	$0
PAUL SMITH
DEAN OF SCHOOL OF NURSING	$163,108	$0	$0	$0	$0	$0	$4,844	$0	$15,952	$0	$183,904	$0	$0	$0
GERARDO OCHOA
VP ENROLLMENT MGMT	$148,124	$0	$0	$0	$0	$0	$4,844	$0	$2,133	$0	$155,101	$0	$0	$0
JENNIFER MADDEN
DEAN OF SCHOOL OF BUSINESS	$170,300	$0	$0	$0	$0	$0	$5,144	$0	$21,344	$0	$196,788	$0	$0	$0
GENNIE S VANBEEK
DEAN OF THE COLLEGE OF ARTS & SCIENCES	$156,636	$0	$0	$0	$0	$0	$4,758	$0	$9,202	$0	$170,596	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 1a Travel for companions	THE UNIVERSITY OCCASIONALLY PAID TRAVEL COSTS FOR THE FORMER PRESIDENT'S SPOUSE IF SHE IS ATTENDING ALUMNI GATHERINGS OR OTHER EVENTS WHERE IT BENEFITS THE UNIVERSITY TO HAVE THE PRESIDENT AND HIS WIFE PRESENT. THIS IS A NON-TAXABLE BENEFIT.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use	LINFIELD UNIVERSITY PROVIDED HOUSING FOR THE FORMER PRESIDENT. HE WAS REQUIRED TO LIVE THERE AS A CONDITION OF HIS EMPLOYMENT AND FOR THE CONVENIENCE OF THE EMPLOYER. THIS IS A NON-TAXABLE BENEFIT.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees	THE UNIVERSITY PAID CLUB DUES TO MICHELBOOK COUNTRY CLUB AND THE ARLINGTON CLUB AS PART OF THE FORMER PRESIDENT'S ROLE (E.G. FUNDRAISING, EXTERNAL RELATIONS, MEETING SPACE, ETC.). THIS IS A NON-TAXABLE BENEFIT.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
YAMHILL COUNTY OREGON 2020 SERIES A BONDS
A	936001787	98464TAK5	2020-10-07	$50,612,937	SEE PART VI	false	false	false
YAMHILL COUNTY OREGON 2020 SERIES B BONDS
B	936001787	98464TAK5	2020-10-07	$9,440,000	SEE PART VI	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Bond DefeasedBondDefeasedAmt
A	$22,317,223	$46,135,000	$3,991,203	$296,706	$24,000,000	$289,878	2023	Yes (true)	false	Yes (true)	Yes (true)
B		$9,440,000	$944,000	$86,605		$61,360	2020	Yes (true)	false	Yes (true)	Yes (true)	$8,348,035

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropPct	Remedial Action TakenRemedialActionTakenInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	false	false	false	false	0	0	0.0	false	false	0	false	Yes (true)
B	false	false	false	false	false	false	0	0	0.0	false	false	0	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Term Of GICTermOfGICPct	Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	false	false	false	Yes (true)	false	false	0	false	false	false	0	false	Yes (true)	Yes (true)
B	false	false	false	Yes (true)	false	false	0	false	false	false	0	false	Yes (true)	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule K, Part I, Column (f)	FormAndLineReferenceDesc
Explanation	A: DESCRIPTION: YAMHILL COUNTY 2020A BOND WAS USED FOR REFUNDING OREGON FACILITIES AUTHORITY 2010A BONDS AND IS BEING USED TO FINANCE OR REIMBURSE THE UNIVERSITY FOR INCURRED AND TO BE INCURRED COSTS FOR CAMPUS DEVELOPMENT. B: DESCRIPTION: YAMHILL COUNTY 2020B BONDS WERE USED TO DEFEASE AND ADVANCE REFUND THE OREGON FACILITIES AUTHORITY 2015 SERIES A BONDS.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Contribution	12	ContributionCnt
Noncash Contributions Rpt F990	$2,575,806	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Real Estate Other RealEstateOtherGrp

Field	Value	IRS element (for citing)
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$776,878	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	MEMORABILIA	1	$750	Market value
Yes (X)	TICKETS	1	$10,000	Market value

Field	Value	IRS element (for citing)
Form8283 Received	1	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule M, Part I COLUMN B

LINFIELD UNIVERSITY IS REPORTING NUMBER OF CONTRIBTIONS IN COLUMN B OF SCHEDULE M, PART I.

Schedule M, Part I, Line 33 Noncash contribution amounts not reported

LINFIELD'S LIBRARY RECEIVED HARD COVER BOOKS, SOFT COVER BOOKS, CD'S, DVDS, AND TAPES FROM VARIOUS DONORS. LINFIELD ACCEPTS DONATIONS OF FOOD AND BEVERAGE ITEMS FOR THE BANQUETS AND MEETINGS IT HOSTS FOR STUDENTS AND TRUSTEES. SOME SERVICE PROVIDERS ROUTINELY DISCOUNT INVOICES FOR SERVICES RENDERED. 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.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 1b	REBECCA JOHNSON IS A COMPENSATED BOARD MEMBER AND THEREFORE IS NON-INDEPENDENT.
Form 990, Part VI, Line 11b Review of form 990 by governing body	BEFORE FILING OF THE UNIVERSITY'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 MEMBER OF THE BOARD OF TRUSTEES, EXCLUDING SCHEDULE B. THE INFORMATION THAT IS INCLUDED IN AND REPORTED ON 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 IN THE APPROVAL BY THE AUDIT COMMITTEE.
Form 990, Part VI, Line 12c Conflict of interest policy	CONFLICTS OF INTEREST POLICIES AND QUESTIONNAIRES ARE DISBURSED, COLLECTED AND REVIEWED ANNUALLY. ANY APPARENT CONFLICTS ARE REVIEWED FOR MATERIALITY AND MITIGATING CONTROLS ARE THEN PUT IN PLACE AND FORWARDED TO THE UNIVERSITY'S AUDIT COMMITTEE FOR FURTHER REVIEW AND ACTION AS DEEMED NECESSARY.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	THE PROCESS FOR DETERMINING THE COMPENSATION OF THE PRESIDENT OF THE UNIVERSITY 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.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	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 UNIVERSITY. THE COMPENSATION COMMITTEE LAST REVIEWED IN MAY OF 2022.
Form 990, Part VI, Line 19 Required documents available to the public	LINFIELD UNIVERSITY'S FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE UNIVERSITY'S WEBSITE AND BY REQUEST. EACH YEAR, A CONFLICT OF INTEREST QUESTIONNAIRE IS ISSUED TO ALL TRUSTEES, OFFICERS, KEY EMPLOYEES AND FACULTY. GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 802360; Total - 802360;

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	ACORN TO OAK WINE LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 SE BAKER ST NUM A528	AddressLine1Txt
City	MCMINNVILLE	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97128	ZIPCd

Field	Value	IRS element (for citing)
EIN	884266010	EIN
Primary Activities	WINE EDUC.	PrimaryActivitiesTxt
Legal Domicile State	OR	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LINFIELD	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LINFIELD RESEARCH INSTITUTE	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 SE BAKER STREET	AddressLine1Txt
City	MCMINNVILLE	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97128	ZIPCd

Field	Value	IRS element (for citing)
EIN	930452607	EIN
Primary Activities	SUPPORTING	PrimaryActivitiesTxt
Legal Domicile State	OR	LegalDomicileStateCd
Exempt Code Section	501(c)(3)	ExemptCodeSectionTxt
Public Charity Status	Type I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LINFIELD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (true)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd