2023-04-05T18:26:53-05:00 2022-05-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2021-06-01 910236600 CORPORATION OF GONZAGA UNIVERSITY CORP 5093136370 502 E BOONE AVE SPOKANE WA 99258 JOSEPH SMITH CHIEF FINANCIAL OFFICER 5093136370 2023-03-15 1 JOSEPH SMITH XXX-XX-XXXX TRACY S PAGLIA P00366884 2099556100 2023-03-30 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z GONZAGA UNIVERSITY THAYNE MCCULLOH 502 E BOONE AVE SPOKANE WA 99258 474546137 0 X WWW.GONZAGA.EDU X 1894 WA PRIVATE JESUIT HIGHER EDUCATION INSTITUTION. 28 24 4048 45 2401259 854850 34748976 59728734 309504796 352525838 19089054 40674328 1396931 2372435 364739757 455301335 118955375 133373632 0 0 140684888 152019233 0 0 4730734 83167828 104499612 342808091 389892477 21931666 65408858 1048466141 1080247117 354396598 360858210 694069543 719388907 X SEE SCHEDULE O. 0 0 341837964 133373632 352176453 GONZAGA UNIVERSITY IS A PRIVATE, CATHOLIC INSTITUTION OF HIGHER EDUCATION. MORE THAN 100 BUILDINGS DOT THE 152-ACRE CAMPUS OVERLOOKING THE SPOKANE RIVER. STUDENTS CAN ENROLL IN A MULTITUDE OF UNDERGRADUATE OR GRADUATE PROGRAMS. A CONSTANT THROUGHOUT THE YEARS IS GONZAGA'S EDUCATIONAL PHILOSOPHY, BASED ON THE CENTURIES-OLD IGNATIAN MODEL OF EDUCATING THE WHOLE PERSON - MIND, BODY AND SPIRIT. AT GONZAGA, STUDENTS DISCOVER HOW TO INTEGRATE SCIENCE AND ART, FAITH AND REASON, ACTION AND CONTEMPLATION. "CURA PERSONALIS", OR CARE FOR THE INDIVIDUAL, IS OUR GUIDING THEME. 341837964 1 1 0 1 0 0 0 1 1 1 1 1 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 1 0 0 1 1 1 1 0 0 1 9909 0 1 4048 1 1 1 1 IT 0 0 1 1 1 1 0 0 0 0 1 0 X 28 24 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MI NY OR SC WI MA AK WA DC NV NH CO X DEENA PRESNELL 5093136803 502 E BOONE AVE SPOKANE WA 99258 BRAJCICH PAUL W TRUSTEE 1.50 X 0 0 0 BUI GREG TRUSTEE 1.50 X 0 0 0 CARAVALHO JR JOSEPH TRUSTEE 1.50 X 0 0 0 CATES REBECCA A TRUSTEE 1.50 X 0 0 0 CLANCY SJ TIMOTHY R TRUSTEE 40.00 X 0 0 0 DOMINGUEZ TERESA TRUSTEE 1.50 X 0 0 0 GEE THERESA B TRUSTEE 1.50 X 0 0 0 GRAHAM SJ MICHAEL J TRUSTEE 1.50 X 0 0 0 HEMMINGSON JOHN J TRUSTEE 1.50 X 0 0 0 HENDRICKSON SJ SCOTT TRUSTEE 1.50 X 0 0 0 HERCHE MARY R TRUSTEE 1.50 X 0 0 0 JOHNSON CHRISTINE TRUSTEE 1.50 X 0 0 0 KUDER SJ STEPHEN TRUSTEE (THRU 08/21) 1.50 X 0 0 0 LAMANNA SJ TOM TRUSTEE 1.50 X 0 0 0 LARSEN CHRISTY M TRUSTEE, CHAIR 4.00 X 0 0 0 LIEBELT RITA I TRUSTEE 1.50 X 0 0 0 MAW SCOTT TRUSTEE 1.50 X 0 0 0 MCCARTHEY JR THOMAS K TRUSTEE 1.50 X 0 0 0 MCQUILKIN KEVIN D TRUSTEE 1.50 X 0 0 0 MORRIS SCOTT L TRUSTEE (THRU 12/21) 1.50 X 0 0 0 PHAM SJ BRYAN TRUSTEE 1.50 X 0 0 0 REILLY MICHAEL D TRUSTEE, VICE CHAIR 1.50 X 0 0 0 REUTHER RENEE TRUSTEE 1.50 X 0 0 0 SIMKINS LARRY TRUSTEE 1.50 X 0 0 0 SNOW KRISTINE TRUSTEE 1.50 X 0 0 0 STEMPSEY SJ WILLIAM E TRUSTEE 1.50 X 0 0 0 TAYLOR JR EDWARD TRUSTEE 1.50 X 0 0 0 THOMPSON THATCHER TRUSTEE 1.50 X 0 0 0 TIMBERLAKE DIANE TRUSTEE 1.50 X 0 0 0 ZAKHEIM IRV TRUSTEE 1.50 X 0 0 0 MCCULLOH THAYNE M PRESIDENT 40.00 X X 588679 0 425464 GONZALEZ DEENA J PROVOST & SENIOR VP (THRU 5/22) 40.00 X 306783 0 33441 MCGUIRE MAUREEN GENERAL COUNCIL 40.00 X 256802 0 30230 SMITH JOSEPH P CHIEF FINANCIAL OFFICER 40.00 X 263007 0 48920 ANGELOSANTE JAMES VP ADMINISTRATION (THRU 5/21) 40.00 X 434493 0 31997 POSS JOSEPH R VICE PRESIDENT 40.00 X 250206 0 45319 FEW MARK N MEN'S BASKETBALL HEAD COACH 40.00 X 2659052 0 48337 MICHAELSON BRIAN E ASSISTANT MEN'S BASKETBALL COACH 40.00 X 416987 0 50140 MISPLEY FORTIER LISA M WOMEN'S BASKETBALL HEAD COACH 40.00 X 579718 0 53265 ROTH MICHAEL L ATHLETIC DIRECTOR 40.00 X 913274 0 42258 MACHTOLF MARK A HEAD BASEBALL COACH 40.00 X 351374 0 47838 MURPHY CHARLES J CHIEF STRATEGY OFFICER, FORMER OFFICER 40.00 X 213750 0 26858 SKLUT JOHN D CHIEF OF STAFF TO PRESIDENT, FORMER KEY EMPLOYEE 40.00 X 187244 0 42179 7421369 0 926246 262 1 1 0 WALKER CONSTRUCTION INC 1800 E TRENT AVE SPOKANE WA 99202 CONSTRUCTION 20818685 SODEXO AMERICA LLC C/O GONZAGA UNIV BOX MSC 2479 SPOKANE WA 99258 FOOD CONTRACTOR 10577874 HIGHNOON VENTURES LLC 117 E 5TH ST FL 2 TEMPE AZ 85281 ADVERTISING 1040428 YOST GALLAGHER CONSTRUCTION LLC 1803 E SPRINGFIELD AVE SPOKANE WA 99202 CONSTRUCTION 1021546 IBEX FLOORING LLC PO BOX 7538 SPOKANE WA 99207 CONSTRUCTION 457180 22 4128528 10300590 45299616 11829274 59728734 STUDENT TUITION & FEES 611310 303125892 303125892 AUXILIARY ENTERPRISES 611310 31218303 31218303 ORGANIZED ACTIVITIES 611310 10601579 10601579 MISCELLANEOUS FEES & S 611310 7498322 7148937 349385 LOAN INTEREST INCOME 611310 81742 81742 352525838 7935049 1992254 5942795 1317 1317 642867 642867 2312407 80642 642459 21022 1669948 59620 1729568 59620 1669948 51261644 57639 18581321 0 32680323 57639 32737962 32737962 455301335 352176453 2401259 40994889 83300 83300 133257962 133257962 32370 32370 2059048 346400 1712648 475976 475976 112066262 93597512 16073574 2395176 7790932 6813080 797639 180213 21252914 16223894 4740423 288597 8374101 7431988 758707 183406 62795 62795 378049 378049 53520 53520 3259547 3259547 11029815 8252269 2593349 184197 2639502 2278536 345922 15044 10994724 9283667 1354612 356445 13276641 11438063 1682220 156358 4090812 3212616 835728 42468 7181428 6655443 397989 127996 2540387 1666836 584980 288571 8843509 7261795 1442622 139092 18330702 15577260 2499156 254286 2013293 850314 1162979 DINING EXPENSES 10186449 10186449 MAINTENANCE AND RENTALS 5801380 4313719 1395918 91743 MEMBERSHIPS 845038 430803 406655 7580 UBTI TAXES 244834 244834 2727187 2345334 362291 19562 389892477 341837964 43323779 4730734 63607028 62021203 33717788 38623306 43749523 46181793 4010822 4218983 443377 401614 3488344 3532209 665798489 196505977 464050462 469292512 241813252 231691696 149976342 186438342 24325744 19600522 19283459 18244937 1048466141 1080247117 42957721 39859667 21724105 23846487 75410347 85485447 48267355 46920203 147938737 146015669 18098333 18730737 354396598 360858210 X 325031194 337663519 369038349 381725388 694069543 719388907 1048466141 1080247117 X 65408858 -35641713 -4447781 X 0 1 X 1 1 1 X 24511491 30639465 29900104 34738535 59626700 179416295 24511491 30639465 29900104 34738535 59626700 179416295 1438671 177977624 9464339 9739389 10230157 11315217 8899386 49648488 855850 855850 194647 194647 230115280 1616438431 0.77340 0.73470 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SETTLEMENT INCOME - 2017 AMOUNT: $ 194,647. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 53520 0 0 53520 0 PART II-B, LINE 1: 1. DUES PAID TO INDEPENDENT COLLEGES OF WASHINGTON MONITORING STATE LEGISLATIONS FOR PRIVATE COLLEGES AND UNIVERSITIES IN THE STATE OF WASHINGTON 2. DUES PAID TO AJCU ARE FOR MONITORING LEGISLATION FOR JESUIT COLLEGES AND UNIVERSITIES 3. DUES PAID TO THE NATIONAL ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES ARE FOR MONITORING LEGISLATION FOR INDEPENDENT COLLEGES AND UNIVERSITIES. 89086 5231934 0 0 X X X X X STUDENT EMPLOYMENT 0 0 1 X 399177928 20122833 6100383 8025693 3612198 3795800 409967453 292983920 6938466 113372914 7127331 3244444 3745597 399177928 285792720 6718698 12997593 6354148 3260301 2910642 292983920 269763654 9836564 19526675 7187287 3573366 2573520 285792720 253297467 6056866 20683871 5062793 3002009 2209748 269763654 0.20000 0.80000 0.00000 1 1 1 69933611 12160096 82093707 511388669 150822809 360565860 52189563 35570361 16619202 20126550 10112807 10013743 469292512 5160342 F ALTERNATIVE INVESTMENTS 181278000 F 186438342 FEDERAL STUDENT LOANS 5262928 ANNUITIES PAYABLE 5684504 LEASE LIABILITY 7783305 18730737 X PART III, LINE 4: GONZAGA UNIVERSITY'S ART COLLECTION IS HOUSED IN THE JUNDT ART MUSEUM AND CONSISTS OF APPROXIMATELY 3,500 WORKS WITH AN EMPHASIS ON ORIGINAL PRINTS REPRESENTING SEVEN CENTURIES, FROM OLD MASTERS TO MODERN. IN ADDITION TO THE COLLECTION OF ORIGINAL PRINTS, THE MUSEUM ALSO COLLECTS CERAMICS, PAINTINGS, DRAWINGS, SCULPTURE, PHOTOGRAPHS, TEXTILES, AND ASSORTED MIXED-MEDIA WORKS, WITH A CONCENTRATION IN REGIONAL ARTISTS. THE COLLECTION OF THE JUNDT ART MUSEUM SERVES GONZAGA UNIVERSITY'S EXEMPT PURPOSE BY ENGAGING IN THE HUMANISTIC, CATHOLIC, AND JESUIT MISSION OF THE UNIVERSITY. BY EXHIBITING THEMED SHOWS THAT EXAMINE OUR CATHOLIC BELIEFS AND EXAMINE ETHICAL, RELIGIOUS, PHILOSOPHICAL, AND SOCIOLOGICAL VIEWS THROUGH THE VISUAL ARTS, WE PRESENT OUR CAMPUS COMMUNITY AS WELL AS OUR LARGER, SPOKANE COMMUNITY, A FORUM FOR THOUGHT AND CONVERSATION IN THESE TOPICS. FURTHERMORE, WE HAVE A TRADITION OF EXPLORING DIVERSITY THROUGH OUR EXHIBITS AND ENGAGING PEOPLE THROUGHOUT THE GONZAGA UNIVERSITY COMMUNITY IN THE REFLECTION ON THOSE TOPICS. PART IV, LINE 2B: GONZAGA UNIVERSITY AND THE GONZAGA LAW SCHOOL FOUNDATION (THE "FOUNDATION") EACH HAS SUBSTANTIAL ENDOWMENT FUNDS AND OTHER ASSETS THAT IT INVESTS AND HAVE POOLED THEIR INVESTMENTS AND OTHER ASSETS AND CENTRALIZED CERTAIN ACCOUNTING AND ADMINISTRATIVE FUNCTIONS SO AS TO ENABLE THE FOUNDATION TO BENEFIT FROM THE EXPANDED PROCESSES, EXPERTISE, INVESTMENT PRODUCT AVAILABILITY AND COST REDUCTIONS OF GONZAGA. GONZAGA'S ENDOWMENT IS SUBSTANTIALLY LARGER THAN THE FOUNDATION'S ENDOWMENT, WITH ACCESS TO A MORE DIVERSIFIED CLASS OF INVESTMENT ASSETS AND STRATEGIES THAN IS CURRENTLY AVAILABLE TO THE FOUNDATION AND MORE PERSONNEL TO MANAGE TO ITS INVESTMENT PROCESS. IN ADDITION, THE INVESTMENT COMMITTEE OF GONZAGA (THE "INVESTMENT COMMITTEE") AND ITS OUTSIDE CONSULTANT HAVE SIGNIFICANT EXPERIENCE WITH RESPECT TO INVESTMENT MANAGEMENT. THE FOUNDATION USES THE INCOME FROM ITS ENDOWMENT AND OTHER UNRESTRICTED AND TEMPORARILY RESTRICTED NET ASSETS TO HELP FINANCE THE COSTS AND MISSION OF THE GONZAGA UNIVERSITY SCHOOL OF LAW (THE "LAW SCHOOL"), AN AFFILIATE OF GONZAGA, CONSISTENT WITH THE INTENDED PURPOSE (AS APPLICABLE) SET FORTH BY THE RESPECTIVE DONOR AND PURSUANT TO THE POLICIES OF THE LAW SCHOOL AND THE FOUNDATION. THE UNIVERSITY MANAGES CERTAIN INVESTMENTS ON BEHALF OF THE GONZAGA PREPARATORY SCHOOL FOUNDATION, AN UNRELATED CHARITABLE ORGANIZATION. THE MANAGEMENT OF THESE INVESTMENTS IS SUBJECT TO AN AGREEMENT THAT GOVERNS THE ARRANGEMENT, INCLUDING ADDITIONS AND REDEMPTIONS. ADDITIONS BUY AN UNDIVIDED BENEFICIAL OWNERSHIP INTEREST IN THE UNIVERSITY'S POOLED ENDOWMENT. REDEMPTIONS CAN BE REQUESTED, IN ADDITION TO THE ANNUAL SPENDING DISTRIBUTION, SUBJECT TO THE UNDERLYING LIQUIDITY OF THE ENDOWMENT POOL. A REDEMPTION REQUEST NOT TO EXCEED 50% OF THE FAIR VALUE OF THE BENEFICIAL INTEREST IN THE ENDOWMENT POOL WILL BE DISTRIBUTED WITHIN 30 CALENDAR DAYS. A REDEMPTION REQUEST IN EXCESS OF 50% AND UP TO 80% OF THE FAIR VALUE OF THE BENEFIT INTEREST IN THE ENDOWMENT POOL MAY BE SUBJECT TO A LONGER REDEMPTION PERIOD INFORMED BY THE LIQUIDITY OF THE UNDERLYING INVESTMENTS IN THE ENDOWMENT POOL AND WILL BE PAID WITHIN 180 CALENDAR DAYS. A REDEMPTION REQUEST IN EXCESS OF 80% OF THE FAIR VALUE OF THE BENEFICIAL INTEREST IN THE ENDOWMENT POOL SHALL BE CONSIDERED A FULL REDEMPTION AND WILL LEAD TO THE COMPLETE REDEMPTION OF ALL REMAINING UNITS, PAID WITHIN 180 CALENDAR DAYS. PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATIONS ENDOWMENT FUNDS ARE PRIMARILY SCHOLARSHIPS AND PROFESSORSHIPS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS RECOGNIZED THE CORPORATION AS EXEMPT FROM TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME UNDER SECTIONS 511 THROUGH 515. UNRELATED BUSINESS INCOME TAX, IF ANY, IS IMMATERIAL. AS OF MAY 31, 2022 AND 2021, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE UNIVERSITY MAY BE SUBJECT TO ROUTINE AUDIT BY THE IRS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ALL UNIVERSITY CATALOGS, ADMISSION APPLICATIONS AND FINANCIAL AID BROCHURES CONTAIN STATEMENTS OF NON-DISCRIMINATORY POLICIES. THESE DOCUMENTS ARE AVAILABLE BY REQUEST OR BY ACCESSING OUR WEBSITE. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES VARIOUS FEDERAL, STATE, LOCAL AND FOUNDATION GRANTS FOR ACADEMIC ACTIVITIES, RESEARCH, STUDENT FINANCIAL AID, LOAN, AND WORK STUDY PROGRAMS. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EDUCATION 41517 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EDUCATION 12835 EUROPE (INCLUDING ICELAND AND GREENLAND) 1 33 PROGRAM SERVICES EDUCATION 6964082 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EDUCATION 20856 NORTH AMERICA (CANADA AND MEXICO) 0 14 PROGRAM SERVICES EDUCATION 272848 SOUTH ASIA 0 0 PROGRAM SERVICES EDUCATION 4885 SOUTH AMERICA 0 0 PROGRAM SERVICES EDUCATION 34412 SUB-SAHARAN AFRICA 0 1 PROGRAM SERVICES EDUCATION 157046 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANTMAKING EDUCATION 32370 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 35538007 1 48 0 0 1 48 7508481 35570377 43078858 GRANTS-IN-AID FOR TUITION EUROPE (INCLUDING ICELAND & GREENLAND) 2 2370 TUITION DISCOUNT CREDITED TO STUDENTS ACCOUNT SCHOLARSHIPS FOR TUITION EUROPE (INCLUDING ICELAND & GREENLAND) 2 30000 TUITION DISCOUNT CREDITED TO STUDENTS ACCOUNT 1 0 1 1 1 0 PART I, LINE 2: STUDENTS RECEIVING SCHOLARSHIPS AND FELLOWSHIPS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS. THE UNIVERSITY DETERMINES WHO QUALIFIES FOR LOANS BASED ON ANALYSIS BY THE FINANCIAL AID OFFICE. LOANS ARE AWARDED AS PART OF A PACKAGE CONSISTING OF FEDERAL GRANTS, FEDERAL AND UNIVERSITY LOANS, FEDERAL WORK-STUDY AND UNIVERSITY SCHOLARSHIPS. IN ALL CASES, THOSE WHO RECEIVE LOANS HAVE DEMONSTRATED FINANCIAL NEED AND HAVE COMPLETED A FEDERAL FINANCIAL AID APPLICATION FORM. THE AMOUNTS RECEIVED ARE ADDED TO THE STUDENT'S ACCOUNT TO OFFSET THE COST OF TUITION AND FEES. PART I, LINE 3: THE ACCOUNTING METHOD DETERMINED FOR PROGRAM SERVICES IS BY THE EXPENSES INCURRED IN THAT REGION. INVESTMENTS IN COLUMN (F) ARE BASED UPON THE FAIR MARKET VALUE OF THE AGGREGATED FUNDS. PART III ACCOUNTING METHOD: 1 CATHOLIC CHARITIES EASTERN WASHINGTON FOUNDATION 12 E 5TH AVENUE SPOKANE WA 99210 202823241 501(C)(3) 5500 0 ANNUAL GALA SPONSORSHIP, GENERAL SUPPORT SEEL - SPOKANE 330 E BOONE AVE SPOKANE WA 99202 911156041 501(C)(3) 7800 0 GENERAL SUPPORT OF PROGRAM ST ALOYSIUS SCHOOL 611 E MISSION SPOKANE WA 99202 911433780 501(C)(3) 40000 0 GENERAL SUPPORT OF PROGRAM GONZAGA PREPARATORY SCHOOL 1224 E EUCLID AVE SPOKANE WA 99207 910639299 501(C)(3) 0 30000 BOOK TUITION CREDITS HELP IN EDUCATION OF STUDENTS 4 0 COLLEGE WORK STUDY 275 322561 SCHOLARSHIPS FOR TUITION 5681 84700101 GRANTS-IN-AID FOR TUITION 2646 35658784 WAIVERS FOR TUITION 373 7316059 DISCOUNTS FOR TUITION 178 840278 PART I, LINE 2: GONZAGA UNIVERSITY IS NOT A "GRANTMAKER" PER SE IN THAT ITS FUNDAMENTAL MISSION, AND PURPOSE FOR TAX-EXEMPTION, RELATES TO EDUCATION. HOWEVER, IN THE COURSE OF THESE MISSION-RELATED ACTIVITIES, THE UNIVERSITY DOES MAKE PAYMENTS THAT MEET THE CRITERIA FOR "GRANTMAKING" AS DEFINED BY THE INSTRUCTIONS TO SCHEDULE I OF THE FORM 990. THESE PAYMENTS FALL INTO TWO CATEGORIES. (1) STUDENT FINANCIAL AID: STUDENTS RECEIVING SCHOLARSHIPS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT, THE BASIS OF ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS. THE UNIVERSITY DETERMINES WHO QUALIFIES FOR LOANS BASED ON ANALYSIS BY THE FINANCIAL AID OFFICE. LOANS ARE AWARDED AS PART OF A PACKAGE CONSISTING OF FEDERAL GRANTS, FEDERAL AND UNIVERSITY LOANS, FEDERAL WORK-STUDY AND UNIVERSITY SCHOLARSHIPS. IN ALL CASES, THOSE WHO RECEIVE LOANS HAVE DEMONSTRATED FINANCIAL NEED AND HAVE COMPLETED A FEDERAL FINANCIAL AID APPLICATION FORM. THE AMOUNTS RECEIVED ARE ADDED TO THE STUDENT'S ACCOUNT TO OFFSET THE COST OF TUITION AND FEES. (2) CHARITABLE: CONTRIBUTIONS ARE MADE AT THE DISCRETION OF THE UNIVERSITY. X X X 1 1 X X X X 1 1 0 0 0 0 0 1 0 FEW MARK N MEN'S BASKETBALL HEAD COACH 1775722 0 683449 0 199881 0 24650 0 23687 0 2707389 0 0 0 MCCULLOH THAYNE M PRESIDENT 512522 0 33469 0 42688 0 399650 0 25814 0 1014143 0 0 0 ROTH MICHAEL L ATHLETIC DIRECTOR 544716 0 300000 0 68558 0 24650 0 17608 0 955532 0 0 0 MISPLEY FORTIER LISA M WOMEN'S BASKETBALL HEAD COACH 472893 0 56700 0 50125 0 24650 0 28615 0 632983 0 0 0 MICHAELSON BRIAN E ASSISTANT MEN'S BASKETBALL COACH 276168 0 74600 0 66219 0 24650 0 25490 0 467127 0 0 0 ANGELOSANTE JAMES VP ADMINISTRATION (THRU 5/21) 87038 0 286647 0 60808 0 24650 0 7347 0 466490 0 0 0 MACHTOLF MARK A HEAD BASEBALL COACH 268442 0 16250 0 66682 0 24650 0 23188 0 399212 0 0 0 GONZALEZ DEENA J PROVOST & SENIOR VP (THRU 5/22) 242199 0 0 0 64584 0 24650 0 8791 0 340224 0 0 0 SMITH JOSEPH P CHIEF FINANCIAL OFFICER 244138 0 0 0 18869 0 23092 0 25828 0 311927 0 0 0 POSS JOSEPH R VICE PRESIDENT 231721 0 0 0 18485 0 21792 0 23527 0 295525 0 0 0 MCGUIRE MAUREEN GENERAL COUNCIL 194355 0 0 0 62447 0 21557 0 8673 0 287032 0 0 0 MURPHY CHARLES J CHIEF STRATEGY OFFICER, FORMER OFFIC 197821 0 0 0 15929 0 17842 0 9016 0 240608 0 0 0 SKLUT JOHN D CHIEF OF STAFF TO PRESIDENT, FORMER 175774 0 0 0 11470 0 16569 0 25610 0 229423 0 0 0 PART I, LINE 1A CHARTER AIR TRAVEL IS PROVIDED TO THE MEN'S AND WOMEN'S BASKETBALL TEAMS. COACHES AND ATHLETIC ADMINISTRATORS ARE ALLOWED TO FLY WITH THE TEAM FOR OUT OF TOWN GAMES. LISTED PEOPLE ARE THAYNE MCCULLOH, MICHAEL ROTH, MARK FEW AND LISA MISPLEY FORTIER. PERSONAL USE OF CHARTER AIR TRAVEL IS TAXABLE. BUSINESS TRAVEL IS A BENEFIT THAT IS NOT TAXABLE COMPENSATION. MEMBERSHIP DUES TO SOCIAL CLUBS ARE PAID BY THE UNIVERSITY WITH THE PERSONAL USE OF THE MEMBERSHIP PLACED ON THE W-2 WITH APPROPRIATE TAXES WITHHELD FOR MARK FEW. HOUSING FACILITIES ARE PROVIDED TO ALL JESUITS AT GONZAGA UNIVERSITY (RENT FREE) INCLUDING THOSE THAT ARE TRUSTEES. LISTED PEOPLE ARE FR. TIM CLANCY SJ, TOM LAMANNA SJ AT DELLA STRADA, AND FR. BRYAN PHAM SJ AT COUGHLIN HALL. PART I, LINES 4A-B AN INDIVIDUAL RECEIVED A SEPARATION PAYMENT THAT IS SUBJECT TO A CONFIDENTIALITY AGREEMENT; DETAILS ARE AVAILABLE TO THE IRS UPON REQUEST. THAYNE MCCULLOH PARTICIPATED IN A 457(F) DEFERRED COMPENSATION PLAN. OF THE AMOUNT LISTED IN PART II, LINE (1), BOX C, $375,000 WAS FUNDED IN JULY 2021 BUT DOES NOT VEST AND REMAINS SUBJECT TO 100% FORFEITURE UNTIL JANUARY 2024. PART I, LINE 7 THAYNE MCCULLOH, MARK MACHTOLF, JAMES ANGELOSANTE, BRIAN MICHAELSON, MICHAEL ROTH, MARK FEW, AND LISA MISPLEY FORTIER RECEIVED BONUS PAYMENTS/INCENTIVES THAT CAN BE DEFINED AS NON-FIXED PAYMENTS. IT IS AT THE DISCRETION OF THE PRESIDENT OR THE TRUSTEES OR THE ACCOMPLISHMENT OF KEY DEPARTMENTAL OBJECTIVES THAT BONUS PAYMENTS/INCENTIVES ARE AWARDED. ADDITIONAL INFORMATION THE JESUITS LISTED ON FORM 990 PART VII ARE MEMBERS OF A RELIGIOUS CONGREGATION AND ARE SUBJECT TO A VOW OF POVERTY. COMPENSATION FOR THEIR SERVICES ARE PAID TO THE RELIGIOUS CONGREGATION OF WHICH THEY ARE MEMBERS. A WA HIGHER ED FACILITIES AUTHORITY SERIES 2013A 911306482 939781R77 2013-12-20 32607960 CONSTRUCT BUILDINGS & STRUCTURES 0 0 0 B WA HIGHER ED FACILITIES AUTHORITY SERIES 2019A 911306482 939781Y87 2019-11-01 43321214 CONSTRUCT BUILDINGS & STRUCTURES 0 0 0 C WA HIGHER ED FACILITIES AUTHORITY SERIES 2022 911306482 9397815M8 2022-03-31 43870602 CONSTRUCT BUILDINGS & STRUCTURES 0 0 0 A 32644455 2643720 342493 29658195 2015 0 0 1 1 B 43767629 2424088 449499 40894042 2022 0 0 1 1 C 10111903 111109 10000794 0 0 0 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 1 1 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 SCHEDULE K, PART II, LINE 3 THE DIFFERENCES BETWEEN THE LISTED ISSUE PRICES ON PART I, LINES A AND B, COLUMN (E) AND THE TOTAL PROCEEDS OF ISSUES LISTED ON PART II, LINE 3, COLUMNS (A AND B) ARE DUE TO INVESTMENT EARNINGS. THE DIFFERENCES BETWEEN THE LISTED ISSUE PRICES ON PART I, LINE C, COLUMN (E) AND THE TOTAL PROCEEDS OF ISSUES LISTED ON PART II, LINE 3, COLUMNS (C) ARE DUE TO TO THE 2022 AND 2023 BONDS BEING ISSUED THE SAME DATE, BUT DELIVERED IN TWO TRANCHES. THE 2022 BONDS WERE DELIVERED 3/31/22 AND THE 2023 BONDS WILL BE DELIVERED 1/1/23. 492280 MERIT SCHOLARSHIPS STUDENT AID 6880 NEED-BASED GRANT STUDENT AID 77986 ATHLETIC SCHOLARSHIP STUDENT AID 149925 WAIVERS STUDENT AID 9917 DISCOUNT STUDENT AID JULIE MCCULLOH SPOUSE OF THAYNE MCCULLOH, OFFICER, TRUSTEE 205795 COMPENSATION 0 GERRY C SNOW BROTHER OF KRISTINE SNOW, TRUSTEE 11829 COMPENSATION 0 X 12 89086 APPRAISAL X 4500 COST OF SIMILAR ITEMS X 74 11274154 SELLING PRICE X 2 9870 COST OF SIMILAR ITEMS X EQUIP & SUPPLIES 25 446145 APPRAISAL & COST X EVENT FOOD 2 5519 COST 1 0 1 0 PART I, COLUMN (B): THE AMOUNT IS DETERMINED BY THE NUMBER OF CONTRIBUTIONS. FORM 990; PART III LINE 1 GONZAGA UNIVERSITY IS AN EXEMPLARY LEARNING COMMUNITY THAT EDUCATES STUDENTS FOR LIVES OF LEADERSHIP AND SERVICE FOR THE COMMON GOOD. IN KEEPING WITH ITS CATHOLIC, JESUIT, AND HUMANISTIC HERITAGE AND IDENTITY, GONZAGA MODELS AND EXPECTS EXCELLENCE IN ACADEMIC AND PROFESSIONAL PURSUITS AND INTENTIONALLY DEVELOPS THE WHOLE PERSON -- INTELLECTUALLY, SPIRITUALLY, CULTURALLY, PHYSICALLY, AND EMOTIONALLY. THROUGH ENGAGEMENT WITH KNOWLEDGE, WISDOM, AND QUESTIONS INFORMED BY CLASSICAL AND CONTEMPORARY PERSPECTIVES, GONZAGA CULTIVATES IN ITS STUDENTS THE CAPACITIES AND DISPOSITIONS FOR REFLECTIVE AND CRITICAL THOUGHT, LIFELONG LEARNING, SPIRITUAL GROWTH, ETHICAL DISCERNMENT, CREATIVITY, AND INNOVATION. THE GONZAGA EXPERIENCE FOSTERS A MATURE COMMITMENT TO DIGNITY OF THE HUMAN PERSON, SOCIAL JUSTICE, DIVERSITY, INTERCULTURAL COMPETENCE, GLOBAL ENGAGEMENT, SOLIDARITY WITH THE POOR AND VULNERABLE, AND CARE FOR THE PLANET. GRATEFUL TO GOD, THE GONZAGA COMMUNITY CARRIES OUT THIS MISSION WITH RESPONSIBLE STEWARDSHIP OF OUR PHYSICAL, FINANCIAL, AND HUMAN RESOURCES. FORM 990, PART VI, SECTION A, LINE 2 - SCOTT MAW AND SCOTT MORRIS HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS RESTRICTED TO JESUITS WHO ARE ACTIVE IN, AND MISSIONED TO, THE UNIVERSITY, AS DECIDED BY THE RECTOR OF THE GONZAGA JESUIT COMMUNITY. THREE MEMBERS SHALL BE ELECTED BY MAJORITY VOTE OF ALL JESUITS ACTIVE IN AND MISSIONED TO, THE UNIVERSITY AS DECIDED BY THE RECTOR. THESE MEMBERS WILL SERVE STAGGERED THREE-YEAR TERMS AND SHALL BE ELIGIBLE FOR RE-ELECTION. THE BOARD OF MEMBERS WILL ELECT FOUR TO SIX ADDITIONAL MEMBERS FROM THE POOL OF JESUITS ACTIVE IN THE UNIVERSITY, AS THEY JUDGE NECESSARY, FOR RENEWABLE THREE-YEAR TERMS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN TRANSACTIONS INVOLVING CORPORATE ASSETS, PURCHASES AND CAPITAL EXPENDITURES IN EXCESS OF $15 MILLION SHALL BE SUBJECT TO MUTUAL APPROVAL BY A QUORUM OF BOTH THE BOARD OF MEMBERS AND THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE INITIAL DRAFT OF THE 990 IS REVIEWED BY THE STAFF OF THE CONTROLLER'S OFFICE AS WELL AS THE CFO AND THE PRESIDENT. THE SUBSEQUENT DRAFT OF THE 990 IS GIVEN TO THE UNIVERSITY'S AUDIT AND RISK MANAGEMENT COMMITTEE FOR REVIEW AND COMMENT. AFTER THIS REVIEW, ALL BOARD OF TRUSTEES RECEIVE THE FINAL DRAFT OF THE FORM 990 FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST QUESTIONNAIRE MUST BE COMPLETED ANNUALLY AND MUST BE KEPT CURRENT. THE QUESTIONNAIRES ARE SUBMITTED TO THE UNIVERSITY'S GENERAL COUNSEL. ANY CONFLICTS OR POTENTIAL CONFLICTS ARE SHARED WITH THE CHAIR OF THE AUDIT AND RISK MANAGEMENT COMMITTEE AND THE CFO. THE CHAIR OF THE AUDIT AND RISK MANAGEMENT COMMITTEE DETERMINES WHETHER THE INFORMATION SO DISCLOSED WILL BE REVIEWED BY THE AUDIT AND RISK MANAGEMENT COMMITTEE OR, IF NECESSARY, REVIEWED BY THE CHAIR OF THE BOARD OF TRUSTEES. WHEN THERE IS A CONFLICT OF INTEREST, THE BOARD MEMBER MUST ABSTAIN FROM VOTING AFTER SUCH ACKNOWLEDGMENT AS WELL AS HAVING TO LEAVE THE MEETING WHEN THE BOARD IS DISCUSSING THE CONFLICTED MATTER. FORM 990, PART VI, SECTION B, LINE 15 EACH FISCAL YEAR, THE SALARIES OF THE PRESIDENT AND OFFICERS OR KEY EMPLOYEES OF THE UNIVERSITY ARE REVIEWED. THIS REVIEW INCLUDES A SALARY BENCHMARKING PROCESS CONDUCTED BY PEARL MEYER, REVIEW AND APPROVAL BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES, AND (IN THE CASE OF THE PRESIDENT) REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES. YAFFE & COMPANY USE THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION ANNUAL SALARY SURVEY AND/OR SIMILAR SURVEYS IN COMPARISON WITH PEER INSTITUTIONS TO BENCHMARK THE SALARIES OF THESE INDIVIDUALS. FORM 990, PART VI, SECTION C, LINE 19 GONZAGA UNIVERSITY MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A: GONZAGA UNIVERSITY AMENDED IT'S BYLAWS IN A PREVIOUS YEAR AND REDUCED THE NUMBER OF OFFICERS OF THE CORPORATION. AS A RESULT, IN THIS YEAR'S FORM 990, TWO CURRENT EMPLOYEES (CHARLES MURPHY AND JOHN SKLUT) ARE LISTED IN PART VII AS "FORMER" OFFICERS. THE "FORMER" TRANSLATES TO FORMER OFFICER, NOT EMPLOYEE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -976,417. LOSS ON UNCOLLECTIBLE PLEDGES -1,061,445. UNRELATED BUSINESS INCOME FROM PASSTHROUGH -1,992,254. RELATED PARTY ELIMINATION -417,665. WOLDSON WESTERN 00 LLC 502 E BOONE AVE SPOKANE WA 99258 910236600 ACCEPTING, HOLDING, DEVELOPING, LEASING, AND OPERATING REAL PROPERTY WA 392672 13664587 CORPORATION OF GONZAGA UNIVERSITY WOLDSON WESTERN 01 LLC 502 E BOONE AVE SPOKANE WA 99258 910236600 ACCEPTING, HOLDING, DEVELOPING, LEASING, AND OPERATING REAL PROPERTY WA 1057424 46350000 CORPORATION OF GONZAGA UNIVERSITY WOLDSON WESTERN 25 LLC 502 E BOONE AVE SPOKANE WA 99258 910236600 ACCEPTING, HOLDING, DEVELOPING, LEASING, AND OPERATING REAL PROPERTY WA 103660 8558737 CORPORATION OF GONZAGA UNIVERSITY WOLDSON ALASKAN WAY 01 LLC 502 E BOONE AVE SPOKANE WA 99258 910236600 ACCEPTING, HOLDING, DEVELOPING, LEASING, AND OPERATING REAL PROPERTY WA 260174 1535664 CORPORATION OF GONZAGA UNIVERSITY GONZAGA LAW SCHOOL FOUNDATION PO BOX 3528 SPOKANE WA 992203528 237052227 PROVIDE REVENUE TO THE LAW SCHOOL WA 501(C)(3) LINE 7 N/A 1 GONZAGA UNIVERSITY TELECOMMUNICATIONS ASSOCIATION C/O ROBERT LYONS SJ 502 E BOONE AVE SPOKANE WA 99258 911709892 EDUCATION ITFS TELEVISION & FM RADIO BROADCASTING WA 501(C)(3) LINE 12A, I N/A 1 WEST COAST CONFERENCE 1111 BAYHILL DRIVE STE 405 SAN BRUNO CA 94066 237286818 COLLEGIATE ATHLETIC CONFERENCE WA 501(C)(3) LINE 12A, I N/A 0 BJ CARNEY & COMPANY 428 W RIVERSIDE SPOKANE WA 99201 911362991 INVESTMENT WA CORPORATION OF GONZAGA UNIVERSITY UNRELATED -6086 21838 0 0 0.67380 CHARITABLE REMAINDER TRUST (4) 502 E BOONE SPOKANE WA 99258 CHARITABLE TRUST WA N/A T 0 CHARITABLE LEAD TRUST (2) 502 E BOONE SPOKANE WA 99258 CHARITABLE TRUST WA N/A T 0 POOLED CHARITABLE ANNUITY TRUST (3) 502 E BOONE SPOKANE WA 99258 CHARITABLE TRUST WA N/A T 0 GONZAGA IMMOBILIARE SRL VIA G LA PIRA 11/13 FIRENZA IT 50121 LEASING EDUCATION BUILDING IT GONZAGA UNIVERSITY C 342637 4818283 1.00000 1 0 0 1 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 GONZAGA LAW SCHOOL FOUNDATION C 843618 FMV IMMOBILIARE GONZAGA SRL K 280850 FMV GONZAGA LAW SCHOOL FOUNDATION L 649692 FMV