2024-05-07T16:12:29+00:00 2023-06-30 346565596 Ernst & Young US LLP 18101 VON KARMAN AVENUE SUITE 1700 IRVINE CA 92612 990 2022-07-01 941156266 University of the Pacific UNIV 2099467704 3601 Pacific Avenue Stockton CA 95211 James Walsh Chief Financial Officer 2099467704 2024-05-07 true James Walsh 999009999 INAS RAOUF P01254678 9497942300 2022 2023-04-26 12:10:37Z Christopher Callahan President 3601 Pacific Avenue Stockton CA 95211 1036391009 false X www.pacific.edu X 1851 CA To provide a superior, student-centered learning experience integrating liberal arts and professional education and preparing individuals for lasting achievement and responsible leadership in their careers and communities. 26 25 4260 0 -1058038 0 48470309 50107140 381841603 400430150 43103630 23919375 11375228 14287345 484790770 488744010 111009603 115361077 0 211914271 226346625 178025 77269 2897193 115257329 127867230 438359228 469652201 46431542 19091809 1275237584 1312881087 246746436 243146072 1028491148 1069735015 X To provide a superior, student-centered learning experience integrating liberal arts and professional education and preparing individuals for lasting achievement and responsible leadership in their careers and communities. false false 249203502 373462458 INSTRUCTION, DEPARTMENTAL AND ACADEMIC SUPPORT: INCLUDES THE SALARIES, BENEFITS, SUPPLIES AND DEPARTMENTAL SUPPORT NECESSARY TO DELIVER HIGHER EDUCATION SERVICES FOR THE UNIVERSITY'S APPROXIMATELY 6,000 UNDERGRADUATE, GRADUATE AND PROFESSIONAL STUDENTS ACROSS THREE NORTHERN CALIFORNIA CAMPUSES. THE UNIVERSITY'S MAIN CAMPUS IN STOCKTON COMBINES MANY OF THE ADVANTAGES OF A LARGER UNIVERSITY WITH THOSE OF A SMALL LIBERAL ARTS COLLEGE, OFFERING A BROAD ARRAY OF UNDERGRADUATE, GRADUATE AND PROFESSIONAL DEGREE PROGRAMS THROUGH VARIOUS SCHOOLS, INCLUDING THE COLLEGE OF THE PACIFIC, THE SCHOOL OF ENGINEERING AND COMPUTER SCIENCE, THE CONSERVATORY OF MUSIC, THE EBERHARDT SCHOOL OF BUSINESS, BENERD COLLEGE, AND THE THOMAS J. LONG SCHOOL OF PHARMACY. THE SAN FRANCISCO CAMPUS IS HOME TO THE ARTHUR A. DUGONI SCHOOL OF DENTISTRY, ONE OF THE LEADING DENTAL SCHOOLS IN THE NATION AND SEVERAL OTHER NEW ACADEMIC PROGRAMS INCLUDING: DATA ANALYTICS, AUDIOLOGY, AND MUSIC THERAPY. THE SACRAMENTO CAMPUS IS HOME TO THE MCGEORGE SCHOOL OF LAW AND HAS ALSO EXPANDED TO INCLUDE SEVERAL SPECIALIZED LEGAL DEGREE PROGRAMS, GRADUATE PROGRAMS AND THE SCHOOL OF HEALTH SCIENCES. 172107548 115361077 2169030 STUDENT SERVICES, SCHOLARSHIPS AND FINANCIAL AID: INCLUDES EXPENDITURES FOR ALL FORMS OF STUDENT AID AND EXPENDITURES FOR THE EDUCATION AND SUPPORT OF THE UNIVERSITY'S APPROXIMATELY 6,000 STUDENTS. THE UNIVERSITY'S FINANCIAL AID PROGRAM DEMONSTRATES AN ONGOING COMMITMENT TO PUT A QUALITY EDUCATION WITHIN REACH, PROVIDING A WIDE RANGE OF SCHOLARSHIPS AND GRANTS, INCLUDING MATCHING CAL GRANTS FOR STUDENTS WHO QUALIFY. THE UNIVERSITY'S FOUR-YEAR GUARANTEE PROVIDES STUDENTS ASSURANCE THEY WILL BE ABLE TO GET THE CLASSES THEY NEED TO GRADUATE ON TIME. 13712044 34408350 AUXILIARY ACTIVITIES: INCLUDES SERVICES THAT SUPPORT EDUCATIONAL ACTIVITIES , INCLUDING CAMPUS BOOKSTORES, FITNESS CENTER, DINING SERVICES, RESIDENTIAL LIFE AND HOUSING. 14186114 RESEARCH: INCLUDES EXPENDITURES FOR ACTIVITIES SPECIFICALLY DESIGNED TO PRODUCE HIGH-QUALITY RESEARCH OUTCOMES WHILE PROVIDING HANDS-ON RESEARCH TRAINING TO BOTH UNDERGRADUATE AND GRADUATE STUDENTS. 14186114 449209208 true true false true false false true false true true true false false true true true false true true true false false true true false false false true true true false false false false false false true true true false true true false false true true false false false true X 507 4 true 4260 true true true true AU false false false true true false false false false false false X 26 25 false false false false false false false true true false false 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6258341 5118341 51567921 50364625 246746436 243146072 425111264 446415350 603379884 623319665 1028491148 1069735015 1275237584 1312881087 X 19091809 2369963 0 0 0 19782095 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 46478 false true 54433 100911 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE UNIVERSITY IS A MEMBER OF THE ASSOCIATION OF INDEPENDENT CALIFORNIA COLLEGES AND UNIVERSITIES (AICCU),THE NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS (NACUBO), THE ASSOCIATION OF GOVERNING BOARDS (AGB), AND THE GREATER SACRAMENTO ECONOMIC CHAMBER. THESE ORGANIZATIONS LOBBY ON BEHALF OF HIGHER EDUCATION. THE AMOUNTS SHOWN ON SCHEDULE C, PART II, LINE 1I PERTAIN TO DUES PAID TO THE ABOVE NOTED ASSOCIATIONS. ON BEHALF OF THE DENTAL SCHOOL, THE UNIVERSITY RETAINED THE FIRMS VECTIS STRATEGIES/VECTIS DC, LLC TO PROVIDE STRATEGIC SERVICES IN PUBLIC RELATIONS AND GOVERNMENT RELATIONS, IN AREAS RELATED TO HIGHER EDUCATION AND DENTISTRY IN PARTICULAR. A SUBSET OF THOSE STRATEGIC SERVICES INCLUDES LOBBYING SERVICES IN THE FORM OF CONTACT WITH STATE AND FEDERAL LEGISLATORS AND GOVERNMENT AGENCIES. THE AMOUNTS SHOWN ON SCHEDULE C, PART II-B LINE 1G REFLECT THE TOTAL FEES PAID TO VECTIS STRATEGIE/VECTIS DC, LLC, DURING FY23. 10410 58724662 X X X false 568232594 12486918 42881874 21105737 0 3751803 598743846 625142889 9977179 -43329749 18914335 0 4643390 568232594 455799448 8620550 183971319 18364413 0 4884015 625142889 463312942 11122036 2320651 17075735 0 3880446 455799448 452976087 13736818 16294564 16284234 0 3410293 463312942 0.07 0.63 0.3 true false 11677076 11677076 496924389 288705834 208218555 189305850 59844484 129461366 27144594 27144594 376501591 Hedge Funds & Private Equity 218031640 F Real and Personal Property 1338321 F Assets Held by Other Trustees 1842116 F U.S. Equities 6290 F 221218367 Trust and Annuity Obligations 7535090 Self Insurance and Other Obligations 15240408 Asset Retirement Obligation 8775799 Lease Obligations 2147298 Federal Student Loan Funds 16666030 50364625 X 380760476 2369963 0 0 0 2369963 378390513 110353497 110353497 488744010 356129506 0 0 0 0 0 356129506 0 113522695 113522695 469652201 Schedule D, Part VII Investments - other securities 5% or more of total assets ALTERNATIVE INVESTMENTS ARE THE MAJORITY OF THE "OTHER" SECURITIES. THE ENDOWMENT HAS A 37% TARGET TO ALTERNATIVES WHICH IS PRIMARILY NON-PUBLICLY TRADED SECURITIES. THESE INVESTMENTS INCLUDE MARKETABLE ALTERNATIVES AND PRIVATE EQUITY. AT FYE 2023, THESE ASSETS REPRESENTED APPROXIMATELY 36% OF THE ENDOWMENT. Schedule D, Part III, Line 4 Collections of art - description of collections The University's Holt-Atherton Special Collections department houses the University library's non-circulating rare and unique research materials. The mission of Special Collections is to collect, preserve, and provide access to manuscript collections, a specialized book collection, and the university archives for students and faculty of the University of the Pacific and the general public. The majority of what the Special Collections Department oversees is the following: - John Muir Papers: the world's largest repository of Muir documents; - Moscone Papers: personal letters, political correspondence, draft speeches, and video interviews that bear witness to one of the most transformational eras in California politics; - Western Americana: primarily comprised of manuscripts and specialized books, emphasizing California history; -Japanese-American Internment documents - focused on the internment relocation experience with an emphasis on San Joaquin County; -University Archives - historic records generated by administration, faculty, staff and students of Pacific. In October 2013, the estate of the late Robert and Jeannette Powell endowed a $125MM gift to the University. This bequest included approximately 18 works of art from the Powell's personal collection. The items are intended to be held for visual display throughout the University's three campuses. Schedule D, Part V, Line 4 Intended uses of endowment funds The University's Endowment Funds include quasi-endowed funds established by the Board of Regents and permanently restricted endowment funds established by donors. Endowed funds are invested in perpetuity in accordance with the University's investment and spending policies. Quasi-endowed funds are restricted to various uses as approved by the Board of Regents. Donor-restricted funds include funds invested for purposes of funding student scholarships, investment in plant and program support. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Pacific is tax exempt under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the Revenue and Taxation Code of the State of California and, generally, is not subject to state or federal taxes on income. However, Pacific remains subject to income taxes on any net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purpose for which it was granted exemption. No income tax provision has been recorded as net income, if any, from any unrelated trade or business and, in the opinion of management, is not material to the financial statements taken as a whole. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Financial Aid - XXX-XX-XXXX COGS - -1838382 Other Changes - -3169198 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Aid - XXX-XX-XXXX COGS - -1838382 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Newspaper media displays include statement of racial nondiscriminatory policy of the University in the solicitation of students. The University's website maintains the nondiscrimination policy easily accessible throughout the website. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT During the tax year ending on 06/30/2023, the University received support from various federal and state governmental agencies totaling $25,642,461. Europe (Including Iceland and Greenland) 1 1 Program Services STUDY ABROAD 2418 Europe (Including Iceland and Greenland) 0 5 Program Services PROFESSIONAL SERVICES 116799 East Asia and the Pacific 0 1 Program Services Professional Services 1115 North America (Canada & Mexico only) 0 1 Program Services PROFESSIONAL SERVICES 41178 South Asia 0 0 Program Services PROFESSIONAL SERVICES 800 Central America and the Caribbean 0 0 Investments 110550391 Europe (Including Iceland and Greenland) 0 0 Investments 10250342 East Asia and the Pacific 0 0 Investments 3738516 Middle East and North Africa 0 1 Program Services Professional Services 0 1 9 0 0 1 9 124701559 0 124701559 true false true true true true Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH ASIA-Accrual X X X X true RuffaloCODY Holdings LLC PO Box 718 Des Moines IA 503030718 ALUMNI FUNDRAISING false 36972 77269 -40297 36972 77269 -40297 CA CO CT DC FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR RI SC TN UT VA AR WA WV WI Orange & Black Ball 319128 170450 148678 0 48040 0 55837 0 76620 Golf Tiger Hunt 86206 56988 29218 0 17105 9086 3856 0 5993 6 124636 78011 46625 0 19176 3342 14034 0 6676 529970 305449 224521 0 84321 12428 73727 0 89289 259765 -35244 Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses RUFFALOCODY HOLDINGS LLC-RUFFALO CODY LLC PROVIDES MANAGEMENT SERVICES FOR TWO ONLINE GIVING PROGRAMS. RUFFALO CODY CHARGES A FLAT PROFESSIONAL FEE AND IS NOT COMPENSATED BASED ON THE AMOUNT OF FUNDS RAISED OR ON A PERCENTAGE BASIS. RUFFALO CODY DOES NOT SOLICIT ON BEHALF OF THE UNIVERSITY.; true DONOR SPONSORED FINANCIAL AID 346 12587177 UNIVERSITY SPONSORED FINANCIAL AID 2828 102773900 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Federal and state programs are administered according to the laws, rules, statutes, and regulations as issued by the State of California and the U.S. Department of Education as well as the U.S. Department of Health and Human Services. University scholarships and grants are administered according to the policies and procedures developed and implemented by the Financial Aid Office in support of the University's strategic enrollment plan. The Financial Aid Office uses the Free Application for Federal Student Aid (FAFSA) as well as a number of supporting documents of verification to determine a student's eligibility for all need based programs. In addition, students are reviewed based on academic qualifications and special talents for merit based programs such as music, athletics, regents scholarships and similar programs. Policies and Procedures ensure that the determination of aid eligibility and the subsequent delivery of aid from any and all programs are done in a fair and equitable manner and in accordance with the rules and regulations that govern the individual programs. X X X X X X true true X X X X X true true false false false false false false false Callahan Christopher President 636558 0 40000 0 22908 0 101000 0 76888 0 877354 0 0 0 Pallavicini Maria Provost 397005 0 0 0 21470 0 47500 0 11756 0 477731 0 0 0 Mullen Kenneth Chief Operating Officer 384334 0 0 0 16387 0 51000 0 26134 0 477855 0 0 0 Biedermann Scott VP, Development 314539 0 35000 0 8205 0 51000 0 24763 0 433507 0 0 0 Sprecher Arthur Vice President Technology & CIO 273176 0 30000 0 14475 0 30500 0 38428 0 386579 0 0 0 Ferguson Christopher VP, Enrollment Management 306094 0 0 0 9850 0 51000 0 24748 0 391692 0 0 0 Blandizzi Maria VP, Student Life 276015 0 0 0 32935 0 48766 0 38124 0 395840 0 0 0 Lomax-Ghirarduzzi Mary VP, Diversity, Equity, and Inclusion 294125 0 0 0 11156 0 34623 0 22664 0 362568 0 0 0 Walsh James Chief Financial Officer 207396 0 0 0 5544 0 33646 0 22237 0 268823 0 0 0 Henderson Robert Vice President Technology & CIO (interim) 164404 0 0 0 460 0 16995 0 37880 0 219739 0 0 0 Nadershahi Nader Dean, Dugoni School of Dentistry 445992 0 0 0 8121 0 30500 0 24435 0 509048 0 0 0 Schwartz Michael Dean, McGeorge School of Law 353872 0 0 0 3238 0 30500 0 22971 0 410581 0 0 0 Bugnariu Nicoleta Dean, School of Health Sciences 308325 0 0 0 43461 0 30500 0 7117 0 389403 0 0 0 Orwin Elizabeth Dean, Engineering and Computer Science 341371 0 0 0 2392 0 35266 0 38488 0 417517 0 0 0 Matsumoto Rae Dean, Pharmacy & Health Sciences (outgoing) 268294 0 0 0 32805 0 35985 0 8111 0 345195 0 0 0 Lucas Janet Athletics Director 248544 0 21000 0 11936 0 47754 0 11912 0 341146 0 0 0 Campbell Patricia Dean, Benerd College 266880 0 0 0 1348 0 26698 0 195 0 295121 0 0 0 Fraden Rena Dean, College of the Pacific (outgoing) 261164 0 0 0 3471 0 26265 0 8115 0 299015 0 0 0 Witte Peter Dean, Conservatory of Music 240603 0 0 0 1244 0 24971 0 35139 0 301957 0 0 0 Gale Lewis Interim Dean, Eberhardt School of Business (outgoing) 198207 0 0 0 678 0 56117 0 37873 0 292875 0 0 0 Moses Charles Dean, Eberhardt School of Business (incoming) 174868 0 0 0 20799 0 0 0 332 0 195999 0 0 0 Jensen Scott Dean, College of the Pacific (interim) 193298 0 0 0 230 0 19711 0 24159 0 237398 0 0 0 Manilay Bayani Assistant Vice President, Treasury and Investments (outgoing) 125165 0 0 0 23807 0 14779 0 25259 0 189010 0 0 0 Gundersen Berit Dean, School of Pharmacy (interim) 137591 0 0 0 8480 0 14746 0 4020 0 164837 0 0 0 Perry Leonard Head Coach, Men's Basketball 521187 0 0 0 11335 0 30500 0 24454 0 587476 0 0 0 Lam David Associate Dean Medical Integration, Chairperson Oral and Maxillofacial Surgery, Professor 461895 0 0 0 1110 0 14819 0 38089 0 515913 0 0 0 Cox Darren Associate Professor 323009 0 0 0 637 0 30500 0 11471 0 365617 0 0 0 Ferreira Cabido Maria Associate Professor 312761 0 0 0 904 0 30500 0 11461 0 355626 0 0 0 Yarborough Craig Associate Dean Institutional Advancement 298835 0 0 0 4058 0 29929 0 25624 0 358446 0 0 0 Mootz Francis Professor, McGeorge School of Law 238001 0 0 0 1503 0 57500 0 8081 0 305085 0 0 0 Atterbury George Emeritus VP, Development & Alumni 42554 0 160741 0 27569 0 23289 0 4979 0 259132 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel One employee received an exception for first class travel because coach seating was unavailable. The value of the first-class travel was considered a necessary business expense and therefore was not included on the W2. Schedule J, Part I, Line 1a Travel for companions Companion travel is the financial responsibility of the traveler except in cases where the presence of the companion is required for university business reasons and therefore is not included in the individual's W-2. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments A gross-up was done for taxes on the $9,600.00 housing benefit provided by the University for VP Student Life, Maria Blandizzi. A gross-up was done for taxes on the $2,074.53 housekeeping benefit and $1,303.99 car benefit provided by the University for President Christopher Callahan. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The University has three campuses, located in Stockton, Sacramento and San Francisco. At the main campus in Stockton, on-campus housing is provided to the President. For the President, the housing qualifies for exclusion from employee taxable income. Use by employees of residential property owned by the University other than the above is treated as taxable compensation. Taxable compensation for the use of housing on the Stockton main campus for the VP for Student Life, Maria Blandizzi, was $9,600.00 . Taxable compensation for use of the San Francisco residential property was $750.00 for the VP of Enrollment Strategy, Christopher Ferguson. There was no personal use of other Stockton or Sacramento residential properties. Schedule J, Part I, Line 1a Health or social club dues or initiation fees The University provided a club membership for the Head Basketball Coach, Leonard Perry, to facilitate business purposes, including donor cultivation, networking, and University meetings. Any personal use of the club membership is taxable to the employee and reported as a portion of the "Other Reportable Compensation" on Schedule J Part II Column B (iii). Schedule J, Part I, Line 1a Personal services President Callahan's W-2 includes "Other Reportable Compensation" of $2,074.53 for the value of housekeeping services provided by the University at his on-campus residence, and $2,700.00 for 2020 personal services that were reported in 2022. Schedule J, Part I, Line 4a Severance or change-of-control payment Outgoing Assistant Vice President, Treasury & Investments, Bayani Manilay, received a severance payment of $4,000.00. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The University provides a 457f deferred compensation retirement plan for President Callahan. Under this plan, the University will accrue $50,000 for each fiscal year beginning fiscal year 20/21, provided that he remains employed through June 30, 2023. Should the term be extended beyond June 30, 2023, an additional $50,000 will be accrued and payable at the end of each succeeding fiscal year; the accrued compensation shall vest and be paid within 90 days following the end of the fiscal year. No payments were made to the plan participant in calendar year 2022. Schedule J, Part I, Line 3 METHODS USED TO ESTABLISH COMPENSATION FOR THE PRESIDENT PLEASE SEE SCHEDULE O FOR THE RESPONSE TO FORM 990, PART VI, SECTION B, LINE 15A A California Educational Facilities Authority 521705592 1301787B6 2015-08-04 75997350 SEE PART VI false false false B California Educational Facilities Authority 521705592 000000000 2020-10-30 15955000 SEE PART VI false false false C California Municipal Finance Authority 201563466 13048VUG1 2020-11-12 42545523 SEE PART VI false false false D California Municipal Finance Authority 201563466 13048VTJ7 2021-08-03 23541683 SEE PART VI false false false A 15400000 0 75997350 0 0 888095 0 0 0 75109255 0 2015 true false true true B 6390000 15955000 15955000 2020 true false true true C 1855000 42545523 607050 41938473 2020 true false true true D 1545000 23541683 198570 23343113 2021 true false true true A false false false false 0.0 0.0 0.0 false false true B false true false false 0.006 0.0 0.006 false false true C false false false false 0.0 0.0 0.0 false false true D false true false false 0.003 0.0 0.003 false false true A false false true false false false false false true B false false true false false false false false true C false true false false false false false false true D false true false false false false false false true A true B true C true D true Schedule K, Part III, Line 9 Written Procedures As noted in Schedule K, Part III, Line 9, the University has adopted management practices and procedures to ensure post-issuance compliance of its tax-exempt bond liabilities. The University's written procedures have been updated to ensure that any violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations. Schedule K, Part I, Column (f) Supplemental Information Part I, Column (F) - Description of Purpose CEFA Series 2015 (issue date August 4, 2015): To refund all of the Series 2004 and 2006 bond issuances. No new debt was incurred with this issuance. CEFA Series 2014 (issue date May 12, 2014): On October 30, 2020, the interest rate was reset for Series 2014 which was issued to pay off a prior line of credit loan with Wells Fargo Bank and to pay for the costs of acquiring and developing a seven-story building for the San Francisco Campus at 155 Fifth Street. CMFA Series 2020A (issue date November 12, 2020): The University was legally defeased relating to the refunding of the Series 2009 and 2016 Bonds. No new debt was incurred with this issuance. CMFA Series 2021A (issue date August 3, 2021): The University was legally defeased relating to the refunding of the Series 2012A Bonds. No new debt was incurred with this issuance. Schedule K, Part II, Line 11 Other Spent Proceeds Part II, line 11 - The other spent proceeds are the refunding proceeds of the issue that are no longer in escrow. 95252 Tuition Discount Education 6678 Merit Scholarship Education FATAMEH NADERSHAHI FAMILY MEMBER OF NADER NADERSHAHI, A KEY EMPLOYEE 139739 SEE SUPPLEMENTAL INFORMATION false NAVID KNIGHT FAMILY MEMBER OF NADER NADERSHAHI, KEY EMPLOYEE 60038 SEE SUPPLEMENTAL INFORMATION false PAUL ORWIN Family Member of Elizabeth Orwin, A Key Employee 135197 SEE SUPPLEMENTAL INFORMATION false SUBSTANTIAL CONTRIBUTOR VENDOR AND CONTRIBUTOR 317813 SEE SUPPLEMENTAL INFORMATION false Schedule L, Part IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS NADER NADERSHAHI, DEAN DUGONI SCHOOL OF DENTISTRY, KEY EMPLOYEE, IS RELATED TO FATAMEH N. NADERSHAHI, HIS WIFE, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR REPORTING 990 CALENDAR YEAR 2022 FOR FATAMEH N. NADERSHAHI. NADER NADERSHAHI, DEAN DUGONI SCHOOL OF DENTISTRY, KEY EMPLOYEE, IS RELATED TO NAVID KNIGHT, HIS BROTHER, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR REPORTING 990 CALENDAR YEAR 2022 FOR NAVID KNIGHT. ELIZABETH ORWIN, DEAN OF THE SCHOOL OF ENGINEERING AND COMPUTER SCIENCE, KEY EMPLOYEE, IS RELATED TO PAUL ORWIN, HER HUSBAND, WHO IS ALSO AN EMPLOYEE AT THE UNIVERSITY. THE AMOUNT SHOWN REPRESENTS IRS FORM W-2 BOX 5 WAGES FOR REPORTING 990 CALENDAR YEAR 2022 FOR PAUL ORWIN. Schedule L, Part III GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS PER THE 990 INSTRUCTIONS, THE UNIVERSITY IS NOT REQUIRED TO IDENTIFY THE INTERESTED PERSONS WHO RECEIVED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. INSTEAD, THE UNIVERSITY MUST GROUP EACH TYPE OF ASSISTANCE PROVIDED TO INTERESTED PERSONS. THIS IS DONE IN ORDER TO PROTECT THE IDENTITY OF THE STUDENTS. Schedule L, Part IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS A CONTRIBUTOR, PROVIDES MEDICAL EQUIPMENT USED BY STUDENTS IN DENTAL COURSES AND MADE A CONTRIBUTION TO THE UNIVERSITY. THE AMOUNT SHOWN REPRESENTS ALL PAYMENTS MADE TO THE VENDOR IN FISCAL YEAR 2023. X 3 10410 Market value X 13334 Market value X 149 3749868 Market value X 1 4078000 NONE X 15 14449 Market value X EDUCATION ITEMS 25 948930 Market value X CHARITABLE AUCTION ITEMS 120 42015 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Art - Works of art - Number of Contributions Securities - Publicly traded - Number of Contributions Food inventory - Number of Contributions Clothing and household goods - Number of Contributions Other - EDUCATION ITEMS Number of Contributions Other - CHARITABLE AUCTION ITEMS Number of Contributions Form 990, Part I, Line 6 Total Number of Volunteers The University is fortunate to benefit from the services of volunteers across its numerous schools, departments, and programs, but the University does not formally track this population. Form 990, Part III, Line 4d Description of other program services (Expenses $ 14,186,114 including grants of $) RESEARCH: INCLUDES EXPENDITURES FOR ACTIVITIES SPECIFICALLY DESIGNED TO PRODUCE HIGH-QUALITY RESEARCH OUTCOMES WHILE PROVIDING HANDS-ON RESEARCH TRAINING TO BOTH UNDERGRADUATE AND GRADUATE STUDENTS. Form 990, Part VI, Line 1a EXECUTIVE COMMITTEE THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT FOR THE BOARD BETWEEN REGULAR BOARD MEETINGS ON ALL MATTERS EXCEPT THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: (I) PRESIDENTIAL SELECTION AND TERMINATION, (II) BOARD MEMBER AND BOARD OFFICER ELECTION, (III) CHANGES IN MISSION AND PURPOSES OF THE INSTITUTION, (IV) AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS, (V) INCURRENCE OF CORPORATE INDEBTEDNESS, (VI) ACQUISITION, SALE AND OTHER DISPOSITION OF REAL ESTATE, EXCEPT THE ACQUISITION, SALE OR OTHER DISPOSITION OF REAL ESTATE WHICH MEETS CERTAIN CONDITIONS SET FORTH IN BOARD POLICY, (VII) ADOPTION OF THE ANNUAL BUDGET, AND (VIII) CONFERRAL OF DEGREES. IN ADDITION TO ITS AUTHORITY TO TAKE ACTION ON EMERGENCY MATTERS THAT CANNOT OR SHOULD NOT BE DEFERRED TO THE NEXT SCHEDULED MEETING OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL: (I) OVERSEE THE WORK OF THE BOARD COMMITTEES, (II) PERIODICALLY REVIEW THE BYLAWS AND RECOMMEND ANY APPROPRIATE CHANGES TO THE BOARD, AND (III) SUPPORT THE PRESIDENT, AND ANNUALLY EVALUATE HIS OR HER PERFORMANCE, COMPENSATION AND CONDITIONS OF EMPLOYMENT. Form 990, Part VI, Line 11b Review of form 990 by governing body The full Board of Regents of the University annually reviews the IRS 990 prior to filing using the following process: - A draft of the return is electronically submitted to the Board Audit Committee for review. The Audit Committee Chair then sends comments and questions to the Chief Financial Officer for resolution. - The Chief Financial Officer summarizes the Audit Committee's questions in writing and submits the explanations and a draft of the return to the full Board for any further comment. - Board members send comments and questions to the Audit Committee Chair. The Chair forwards questions to the Chief Financial Officer for resolution. - The Chief Financial Officer summarizes the Board's questions in writing and submits the explanations to the Audit Committee Chair for any further comment. - The return is finalized and filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The University regularly and consistently monitors and enforces compliance with its written conflict of interest policy. Each year, all Board of Regents members and key employees identified by the Board's Audit Committee, inclusive of those reported as Board members, officers, key employees, highly compensated employees and former key and/or highly compensated employees in this IRS 990, are required to complete and sign a conflict of interest survey. Surveys are submitted confidentially to the Director of Internal Audit for review. All individuals surveyed are required to sign an annual disclosure of any direct or fiduciary relationships that they (or members of their family) maintain with organizations that do business with the University which could be reasonably construed to affect their independent, unbiased judgment in light of their decision-making authority or responsibility. These individuals ("covered persons") affirm they: - Have received a copy of the conflict of interest policy; - Have read and understand the policy; - Agree to comply with the policy: and - Have disclosed any direct or indirect financial interest relationship. Any potential conflicts are addressed through further discussion with the respondent and resolved and disclosed as appropriate. If the Director of Internal Audit has reasonable cause to believe a Covered Person has failed to disclose actual or possible conflicts of interests, he or she shall inform the person of the basis for such belief and allow the Covered Person an opportunity to explain the alleged failure to disclose. Covered Persons who have declared or been found to have a conflict of interest must refrain from participation in the consideration of proposed transactions, unless for special reasons the Board or administration requests clarifying information or interpretation. Persons with conflicts may not vote or be present at the time of a vote. If after such notice and opportunity to disclose is provided, the Chair of the Audit Committee determines that a failure to make the required disclosure continues, the matter is referred to the Audit Committee of the Board of Regents, who review the matter and if it is determined that there is a conflict refers the matter to the full board of regents, which takes the necessary action to mitigate the conflict to protect the interest of the University. In addition, the University separately surveys all board members, officers, key employees, highly compensated employees and former key and/or highly compensated employees as part of the annual IRS 990 review process to inform the answers to conflict of interest and governance questions. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE UNIVERSITY'S BOARD OF REGENTS IS RESPONSIBLE FOR REVIEWING THE PERFORMANCE OF THE PRESIDENT AND SETTING THE PRESIDENT'S COMPENSATION UPON THE RECOMMENDATIONS OF THE BOARD'S EXECUTIVE COMMITTEE AND HUMAN RESOURCES COMMITTEE. THE HUMAN RESOURCES COMMITTEE IS APPOINTED BY THE BOARD TO PROVIDE OVERSIGHT OF EXECUTIVE COMPENSATION; REVIEW UNIVERSITY COMPENSATION PLANS THAT GUIDE THE COMPENSATION OF UNIVERSITY EMPLOYEES; AND PROVIDE INSIGHT, OVERSIGHT AND FORESIGHT IN MATTERS OF TALENT AND CULTURE. THE HUMAN RESOURCES COMMITTEE PROVIDES A RECOMMENDATION TO THE EXECUTIVE COMMITTEE ON A COMPENSATION PACKAGE FOR THE PRESIDENT THAT IS APPROPRIATELY COMPETITIVE IN LIGHT OF BENCHMARK DATA AND THE PRESIDENT'S PERFORMANCE. EACH YEAR, THE HUMAN RESOURCES COMMITTEE, COMPOSED OF THREE TO FOUR NONEMPLOYEE MEMBERS OF THE BOARD, IS FORMED TO STUDY AND MAKE PRESIDENTIAL COMPENSATION RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE. IN ACCORDANCE WITH THE BYLAWS (ARTICLE IV), THE EXECUTIVE COMMITTEE CONDUCTS A PERFORMANCE REVIEW OF THE PRESIDENT AND REVIEWS THE RECOMMENDATIONS OF THE HUMAN RESOURCES COMMITTEE. THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE FULL BOARD AS TO THE COMPENSATION PACKAGE FOR THE PRESIDENT. THE FULL BOARD, AFTER CONSIDERATION OF THE RECOMMENDATIONS OF THE HUMAN RESOURCES COMMITTEE AND EXECUTIVE COMMITTEE, THEN APPROVES AND ADOPTS THE COMPENSATION PACKAGE FOR THE PRESIDENT. THE PRESIDENT, AS A MEMBER OF THE BOARD OF REGENTS, IS RECUSED FROM ALL COMPENSATION DISCUSSIONS, AND IS NOT INVOLVED IN ANY DECISIONS OF THE EXECUTIVE COMMITTEE OR THE BOARD. THE HUMAN RESOURCES COMMITTEE, EXECUTIVE COMMITTEE AND FULL BOARD BASE THEIR RECOMMENDATIONS AND DECISION (AS APPLICABLE) ON THE FOLLOWING: CONSULTATIONS WITH AND REPORTS OF INDEPENDENT COMPENSATION CONSULTANTS WORKING AT THE DIRECTION OF THE HUMAN RESOURCES COMMITTEE WHICH INCLUDE, AMONG OTHER INFORMATION, STUDIES OF THE ANNUAL SALARIES OF PRESIDENTS OF COMPARABLE INSTITUTIONS AS REPORTED IN THE COMPENSATION SURVEY BY THE ASSOCIATION OF INDEPENDENT CALIFORNIA COLLEGES AND UNIVERSITIES (AICCU) AND STUDIES OF THE ANNUAL SALARIES OF PRESIDENTS OF COMPARABLE INSTITUTIONS AS REPORTED IN THE COMPENSATION SURVEYS BY THE COLLEGE AND UNIVERSITY PERSONNEL ADMINISTRATORS (CUPA). THE HUMAN RESOURCES COMMITTEE, EXECUTIVE COMMITTEE AND BOARD OF REGENTS MINUTES DOCUMENT EACH GROUP'S RECOMMENDATION OR APPROVAL OF THE COMPENSATION FOR EACH YEAR. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE BOARD OF REGENTS IS RESPONSIBLE FOR ESTABLISHING THE CONDITIONS OF EMPLOYMENT FOR OTHER KEY INSTITUTIONAL OFFICERS WHO SERVE UNDER THE DIRECTION OF THE PRESIDENT, INCLUDING THE PROVOST, THE VICE PRESIDENTS AND OTHER KEY EMPLOYEES. WORKING THROUGH ITS HUMAN RESOURCES COMMITTEE, THE BOARD REVIEWS UNIVERSITY COMPENSATION PLANS THAT GUIDE THE COMPENSATION OF UNIVERSITY EMPLOYEES. THE HUMAN RESOURCES COMMITTEE PROVIDES OVERSIGHT OF EXECUTIVE COMPENSATION BY RECOMMENDING TO THE BOARD WHICH SENIOR UNIVERSITY OFFICERS AND OTHER KEY EMPLOYEES OTHER THAN THE PRESIDENT SHOULD BE SUBJECT TO THE BOARD'S REVIEW AND THEN THE COMMITTEE ENSURES THAT THE SALARY RANGES FOR THESE POSITIONS, AND THE PROCEDURES USED BY THE UNIVERSITY IN DETERMINING THEIR COMPENSATION, MEET APPLICABLE TAX, ACCOUNTING, AND LEGAL REQUIREMENTS AND ENABLE THE UNIVERSITY TO RECRUIT AND RETAIN SUPERIOR TALENT IN THESE POSITIONS. THE HUMAN RESOURCES COMMITTEE FURTHER DIRECTS THE UNIVERSITY IN THE RETENTION OF A QUALIFIED INDEPENDENT COMPENSATION CONSULTANT TO PROVIDE COMPARATIVE MARKET INFORMATION ON COMPENSATION AND BENEFITS FOR THE PRESIDENT AND OTHER KEY EMPLOYEES, AND TO ADVISE THE COMMITTEE ON COMPENSATION TRENDS AND REGULATORY COMPLIANCE ISSUES. THE HUMAN RESOURCES COMMITTEE REVIEWS AND PROVIDES GUIDANCE TO THE PRESIDENT REGARDING COMPENSATION PHILOSOPHIES AND PLANS THAT GUIDE THE COMPENSATION OF UNIVERSITY EMPLOYEES EACH YEAR, THE PRESIDENT REVIEWS THE MOST RECENT REPORT BY THE UNIVERSITY'S INDEPENDENT COMPENSATION CONSULTANT, ALONG WITH, AS APPROPRIATE, ANNUAL COMPENSATION SURVEYS PREPARED BY THE ASSOCIATION OF CALIFORNIA COLLEGES AND UNIVERSITIES (AICCU) AND THE COLLEGE AND UNIVERSITY PERSONNEL ADMINISTRATORS (CUPA), IN ORDER TO ESTABLISH COMPARABLE RATES OF PAY FOR SIMILARLY-SIZED PRIVATE INSTITUTIONS. COMPENSATION FOR OTHER KEY EMPLOYEES IS ESTABLISHED BY THE PROVOST OR VICE PRESIDENT WITH OVERSIGHT RESPONSIBILITY FOR THE RELATED SCHOOL OR DIVISION, USING THE ABOVE SOURCES ALONG WITH OTHER SOURCES RELEVANT TO THE RESPONSIBILITIES OF THE SCHOOL OR DIVISION KEY EMPLOYEE POSITION. PERFORMANCE REVIEWS, ALONG WITH ANY MERIT AND EQUITY SALARY ADJUSTMENTS, WERE COMPLETED DURING THE FISCAL YEAR ENDED 6/30/23. Form 990, Part VI, Line 19 Required documents available to the public The University's conflict of interest policies and audited financial statements are posted on its website, www.pacific.edu. The governing documents are not made publicly available except to the extent that they appear as attachments to Forms detailed in response to question number 18, in which case they would be provided upon request to the Office of General Counsel, University of the Pacific, 3601 Pacific Avenue, Stockton, CA 95211. Certain governing documents, including the University's Articles of Incorporation, are on file with the State of California. Form 990, Part VII, Section A, Line 1a, Column (B) Average Hours Per Week The University does not track hours worked by Trustees, Officers, Key Employees, and Highest Compensated Employees. Full-time exempt employees of the University are expected to work no less than 40 hours per week. Amounts provided in Part VII are based upon University estimates. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Misc. Revenue - Total Revenue: 6329984, Related or Exempt Function Revenue: 6111511, Unrelated Business Revenue: 218473, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part XI, Line 9 Other changes in net assets or fund balances ACTUARIAL GAIN (LOSS) ON TRUST & ANNUITY AND OTHER CHANGES - -192771; Investment return (loss), net of distributions - 20236264; Other Changes - -261398; Schedule F, Part I PROGRAM SERVICES-RELATED EXPENDITURES INDIRECT EXPENSES ARE NOT TRACKED FOR THESE PROGRAMS AS WE ONLY TRACK UNIVERSITY FUNDS TRANSFERRED TO FOREIGN COUNTRIES TO SUPPORT THESE PROGRAMS. Schedule F, Part I, Line 3(f) THE AMOUNTS LISTED IN COLUMN (F) FOR THE UNIVERSITY'S INVESTMENTS IN CENTRAL AMERICAN/CARIBBEAN, EAST ASIA AND THE PACIFIC, AND EUROPE REFER TO THE FAIR MARKET VALUE OF INVESTMENTS FOR THAT PARTICULAR REGION, NOT SOLELY THE EXPENDITURES FOR THE FISCAL TAX YEAR ENDED 6/30/23, AS REQUIRED BY THE IRS. Form 990, Part VIII, Line 1e Government Grants (Contributions) On April 9, 2020, the Secretary of Education, Betsy DeVos, announced the availability of CARES Act funding for emergency financial aid grants to students of University of the Pacific (and other colleges and universities nationwide). The federal government passed legislation called the Coronavirus Aid, Relief and Economic Security (CARES) Act. The bill builds upon earlier versions of the CARES Act and is intended to be a third round of federal government support in the wake of the COVID-19 public health crisis and associated economic fallout. The bill includes funding for emergency grants for eligible students. In Fiscal Year 2023, The University of the Pacific received $3,226,554 of additional funding which was used to issue individual awards to students for their emergency expenses incurred as a result of the COVID-19 pandemic. Schedule B, Part I Contributions Amounts reported on Part VIII, Line 1f and Schedule B, Part I represent grant and contribution revenue reflected in the audited financial statements. Tri-City Properties LLC 3622 STAGG WAY Stockton CA 95211 822573286 Real Property Holdings CA 0 797945 University of the Pacific CHARITABLE REMAINDER TRUSTS (1) INVESTMENT CA NA Trust false false false false false false false false false false false false false false false false false false false false