2011-05-13T15:48:36-05:00 2010-06-30 MOSS ADAMS LLP PO BOX 22650 YAKIMA WA 989072650 990 2009-07-01 911160585 Heritage University HERI 5098658663 3240 Fort Road Toppenish WA 989489599 Rick Gagnier 5098658663 2011-05-10 1 Pam Cleaver 5092487750 2009 2016-02-24 21:20:13Z Dr Kathleen Ross 3240 Fort Road Toppenish WA 989489599 28136868 0 X www.heritage.edu X 1981 WA Heritage is a fully-accredited, private institution offering undergraduate and graduate degrees. 23 23 569 17 0 0 5347880 1503232 14238437 17064228 358019 181710 224017 297104 20168353 19046274 994882 1113985 0 10309623 10978771 0 641216 4792573 4649944 16097078 16742700 4071275 2303574 31195067 33475432 6928289 6199761 24266778 27275671 Heritage University is a non-profit, independent, non-denominational accredited institution of higher education offering undergraduate and graduate education. Its mission is to provide quality, accessible higher education to multicultural populations which have been educationally isolated. Within its liberal arts curriculum, Heritage offers strong professional and career-oriented programs designed to enrich the quality of life for students and their communities. 0 0 1816599 1113985 960892 To provide students with services including financial aid assistance, counseling, internships, job placement, and scholarships and grants. 1556978 1313368 To provide students with academic support including community access to learning resources, placement testing and record maintenance. 8514920 14159954 To provide services to predominantly minority undergraduate & graduate students who are living in an isolated location at or below the Federal Poverty Guidelines. 741496 630014 General institution & operational expenses, auxiliary enterprises. 741496 630014 12629993 1 1 0 0 0 0 1 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1857 0 1 569 1 0 0 0 0 0 1 1 0 0 0 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X Rick Gagnier 5098658663 3240 Fort Road Toppenish WA 989489599 Barry Warner 1.00 X 0 0 0 Bill Rich 1.00 X 0 0 0 Brendan Monahan 1.00 X 0 0 0 Carolee Danz 1.00 X 0 0 0 Elizabeth McGree 1.00 X 0 0 0 Frank Padilla 1.00 X 0 0 0 Hellmut Golde 1.00 X 0 0 0 Jane Villanueva 1.00 X 0 0 0 John F Bagley 1.00 X 0 0 0 Kip Ramsey 1.00 X 0 0 0 Leonard Cockrill 1.00 X 0 0 0 Patricia Whitefoot 1.00 X 0 0 0 Paul Moulton 1.00 X 0 0 0 Richard Twiss 1.00 X 0 0 0 Rick Pinnell 1.00 X 0 0 0 Ronald Gamache 1.00 X 0 0 0 Russ Myers 1.00 X 0 0 0 Sonja Dodge 1.00 X 0 0 0 Steve Altmayer 1.00 X 0 0 0 Steve Mitchell 1.00 X 0 0 0 Ted Strong 1.00 X 0 0 0 Thomas Mears 1.00 X 0 0 0 Virginia Hislop 1.00 X 0 0 0 Kathleen Ross 40.00 X 153230 0 23456 Michael Moore 40.00 X 113599 0 18434 Rick Gagnier 40.00 X 117250 0 15430 Sneh Veena 40.00 X 118360 0 15469 502439 0 72789 4 0 1 0 0 86026 1417206 45348 1503232 Tuition and Fees 900099 11996635 11996635 FEDERAL GRANTS 900099 4729157 4729157 Student Fee revenue 611710 310054 310054 Educational service co 611710 28382 28382 17064228 225354 225354 7770458 823096 7722111 915087 48347 -91991 -43644 -43644 8150 86026 32953 -24803 -24803 522862 420443 102419 102419 Childcare 624410 219488 219488 219488 19046274 17064228 0 478814 1113985 1113985 515463 398492 116971 8288741 7258909 887783 142049 320080 206299 97925 15856 1252010 949923 255643 46444 602477 474723 108575 19179 110921 110921 62969 62969 505231 342048 76656 86527 118028 12850 13101 92077 1617122 1203205 310940 102977 156885 125900 20660 10325 425297 425297 403487 332048 64808 6631 47142 37327 7635 2180 264887 37558 227329 773851 536444 237407 74205 310 73895 Bad debts 89919 -1536 91455 16742700 12629993 3471491 641216 0 0 0 0 1237184 2373167 1256010 2767696 2204259 968364 838204 1437114 123364 93628 21998477 5268060 16613559 16730417 8212197 8329648 560131 613435 150159 161963 31195067 33475432 1026756 1213928 591502 551858 764180 861072 4545851 3572903 6928289 6199761 X 14486137 17127012 6793026 7141999 2987615 3006660 24266778 27275671 31195067 33475432 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 85983 X X 0 7888413 399258 858775 124441 9022005 8226875 329464 -432469 235457 7888413 0.67000 0.33000 0.00000 0 0 133220 133220 18240589 3826828 14413761 2005172 1047558 957614 1619496 393674 1225822 16730417 19046274 16742700 2303574 705319 705319 3008893 19194005 705319 11010 545387 1261716 17932289 1113985 1113985 19046274 16185112 11010 91991 453396 556397 15628715 1113985 1113985 16742700 Part III, Line 4: Heritage has received collections of Asian and Native American art which are exhibited and used for educational purposes. Heritage's mission is to provide higher education to multicultural populations. These exhibits support these efforts. Part V, Line 4: Description of Intended Use of Endowment Funds: Endowments are used to fund scholarships and academic programs. Part X: Description of Uncertain Tax Positions Under FIN 48: The University is a tax-exempt organization qualifying under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the University's tax-exempt purpose would be subject to taxation as unrelated business income. The University did not engage in an activity unrelated to its tax-exempt purpose; accordingly, no provision for income taxes has been made in the accompanying financial statemetns. Effective July 1, 2009, management adopted the provisions related to accounting for uncertainities in income taxes. Management has determined they have no uncertain positions at June 30, 2010 and 2009. The University is no longer subject to U.S. federal, state, or local income tax examinations by tax authorities for fiscal years ended before June 30, 2007. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD RECLASSIFIED FROM EXPENSES: 420443. FUNDRAISING EXPENSE RECLASSIFIED FROM EXPENSES: 32953. Loss on disposal of asset: 91991. Part XII, Line 4b - Other Adjustments: FINANCIAL AID AND SCHOLARSHIPS RECLASSIFIED TO EXPENSES: 1113985. Part XIII, Line 2d - Other Adjustments: COST OF GOODS SOLD RECLASSIFIED TO REVENUES: 420443. FUNDRAISING EXPENSE RECLASSIFIED TO REVENUES: 32953. Part XIII, Line 4b - Other Adjustments: FINANCIAL AID AND SCHOLARSHIPS RECLASSIFIED FROM REVENUES: 1113985. 1 1 1 The University publishes its nondiscriminatory policy in the official course catalog. This information is also found on the Heritage web site. The mission of the University is to serve multi-cultural populations and is widely advertised and communicated as such. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 HERITAGE UNIVERSITY RECEVIED VARIOUS GRANTS FROM GOVERNMENTAL AGENCIES AS THE DEPARTMENT OF EDUCATION: PELL GRANTS, EQUAL OPPORTUNITY GRANTS 1 Scholarship Dinner 94176 86026 8150 18083 14870 94176 86026 8150 18083 14870 32953 -24803 1 Scholarships 562 517096 596889 Fair market Value Tuition dicounts, employee tuition waivers Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Since the University participates in Federal grants and loan programs, all the student awarding process is documented in the software used to determine eligibility and track student awards. For those awards with subjective selection criteria, the documentation is maintained by the person responsible for such awards. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 Kathleen Ross 153230 0 0 0 0 0 10602 0 12854 0 176686 0 0 0 Part I, Line 1a Dr. Ross, president, receives a cash payment related to the housing allowance. The payment is not treated as taxable compensation to Dr. Ross. X 78 resale value X 4 32651 market value X 5 1494 Market Value X computers & electronics 3 11000 market value X Miscellaneous 2 125 market value 0 1 0 Form 990, Part VI, Section B, line 11 The Controller generates the return information. The return is then reviewed by the CFO, President and the Board. Form 990, Part VI, Section B, line 12c Top management (Pres. & VP's) monitor each other and the board on an annual basis by direct discussion, financial transaction review, and public involvement reviews. Form 990, Part VI, Section B, line 15 The Finance Committee of the Board reviews comparable data provided by CUPA. The results of the review are noted in the meeting minutes filed with the board. Form 990, Part VI, Section C, line 19 By request. Form 990, Part XI, Line 2C: No changes from prior year.