2023-05-15T14:03:43-05:00 2022-06-30 910189318 MOSS ADAMS LLP PO BOX 22650 YAKIMA WA 989072650 990 2021-07-01 911160585 HERITAGE UNIVERSITY HERI 5098658500 3240 FORT ROAD TOPPENISH WA 989489599 ANDREW SUND PRESIDENT 5098658500 2023-05-12 1 ANDREW SUND 999009999 EMINA O CRESSWELL CPA P01217304 5092487750 2023-05-01 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z ANDREW SUND 3240 FORT ROAD TOPPENISH WA 989489599 39202947 0 X WWW.HERITAGE.EDU X 1981 WA 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 UNDERSERVED IN THE YAKIMA VALLEY. 30 29 480 29 0 0 8349509 3720893 25106010 25812914 3348452 2308863 142318 333432 36946289 32176102 4072006 6038391 0 0 15887091 15494484 0 0 550575 6928241 7331144 26887338 28864019 10058951 3312083 68456151 66026305 9467886 9923670 58988265 56102635 X HERITAGE UNIVERSITY EMPOWERS A MULTI-CULTURAL AND INCLUSIVE STUDENT BODY TO OVERCOME THE SOCIAL, CULTURAL, ECONOMIC AND GEOGRAPHIC BARRIERS THAT LIMIT ACCESS TO HIGHER EDUCATION. ROOTED IN THE HOMELAND OF THE YAKAMA NATION, WE EMBRACE TRANSFORMATIONAL STUDENT-CENTERED EDUCATION THAT CULTIVATES LEADERSHIP AND A COMMITMENT TO THE PROMOTION OF A MORE JUST SOCIETY. 0 0 12641134 3458509 20566851 TO PROVIDE CLASSROOM, FACULTY AND SERVICES TO ALL HERITAGE STUDENTS, PREDOMINANTLY MINORITY UNDERGRADUATE AND GRADUATE STUDENTS, WHO ARE LIVING IN AN ISOLATED LOCATION AT OR BELOW THE FEDERAL POVERTY GUIDELINES. 5317596 242419 2425446 TO PROVIDE STUDENTS WITH SERVICES INCLUDING FINANCIAL AID ASSISTANCE, COUNSELING, INTERNSHIPS, JOB PLACEMENT, SCHOLARSHIPS, AND GRANTS. 2306005 1381761 2096677 ACADEMIC SUPPORT INCLUDING STUDENT SUPPORT AND ACCESS TO LEARNING RESOURCES, AND RECORD MAINTENANCE. 955702 955702 1004828 PUBLIC SERVICE. 955702 955702 1004828 21220437 1 1 0 1 0 0 0 1 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 332 0 1 480 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO OR X THOMAS RICHTER 5098658643 3240 FORT ROAD TOPPENISH WA 989489599 ANDREW SUND HERITAGE PRESIDENT 40.00 2.00 X X 294525 0 30924 CHRISTINA NYIRATI DEPARTMENT OF NURSING CHAIR 40.00 X 137944 0 20103 DAVID WISE VP OF ADVANCEMENT 40.00 2.00 X 137132 0 20075 KAZUHIRO SONODA PROVOST 40.00 X 141750 0 10190 DR MELISSA HILL INTERIM PROVOST 40.00 X 130540 0 20075 MELVIN SIMOYI PROJECT DIRECTOR 40.00 X 100059 0 17317 THOMAS RICHTER CFO/VP OF ADMINISTRATION 40.00 2.00 X 0 0 0 KATHLEEN CHILTON BOARD CHAIR 1.00 X X 0 0 0 BOB GERST 1ST VICE CHAIR 1.00 X X 0 0 0 ROY SIMMS 2ND VICE CHAIR 1.00 X X 0 0 0 KARLA FARINA TREASURER 1.00 X X 0 0 0 DOUGLAS LAWRENCE SECRETARY 1.00 X X 0 0 0 LORI ARVISO ALVORD BOARD MEMBER 1.00 X 0 0 0 PAUL CHILES BOARD MEMBER 1.00 X 0 0 0 JILL FALK BOARD MEMBER 1.00 X 0 0 0 JOHN FRAIRE BOARD MEMBER 1.00 X 0 0 0 MIMI GARDNERGATES BOARD MEMBER 1.00 X 0 0 0 MICHAEL GOETTL BOARD MEMBER 1.00 X 0 0 0 MICHELLE GONZALEZ BOARD MEMBER 1.00 X 0 0 0 MICHAEL GUIDON BOARD MEMBER 1.00 X 0 0 0 BRAD HILL BOARD MEMBER 1.00 X 0 0 0 SAUNDRA HILL BOARD MEMBER 1.00 X 0 0 0 RUSSELL LIDMAN BOARD MEMBER 1.00 X 0 0 0 NICHOLE JMAHER BOARD MEMBER 1.00 X 0 0 0 ELIZABETH MCGREE BOARD MEMBER 1.00 X 0 0 0 ELIZABETH MENDOZA BOARD MEMBER 1.00 X 0 0 0 PATRICK OSHIE BOARD MEMBER 1.00 2.00 X 0 0 0 RICK PINNELL BOARD MEMBER 1.00 X 0 0 0 KIP RAMSEY BOARD MEMBER 1.00 X 0 0 0 LAURA REHRMANN BOARD MEMBER 1.00 X 0 0 0 PHILIP RIGDON BOARD MEMBER 1.00 X 0 0 0 GERARDO RUELAS BOARD MEMBER 1.00 X 0 0 0 MARICELA SANCHEZ BOARD MEMBER 1.00 X 0 0 0 KEN SMITH BOARD MEMBER 1.00 X 0 0 0 STEVEN SMITH BOARD MEMBER 1.00 X 0 0 0 HENRY STROM BOARD MEMBER 1.00 X 0 0 0 941950 0 118684 13 0 1 0 CHERVENELL CONSTRUCTION COMPANY 107422 E DETRICK PR SE KENNEWICK WA 99338 CONSTRUCTION 3266928 CERIUM NETWORKS INC 1636 W 1ST AVENUE SPOKANE WA 99201 TECHNOLOGY SUPPORT SERVICES 513882 JENZABAR INC PO BOX 845588 BOSTON MA 02284 TECHNOLOGY SUPPORT SERVICES 269210 LAERDAL MEDICAL CORPORATION LOCKBOX 784987 PHILADELPHIA PA 19178 HEALTHCARE EDUCATION 217845 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 91189 ACCOUNTING SERVICES 150050 8 603130 3117763 475382 3720893 TUITION AND FEES 611600 15425783 15425783 FEDERAL GRANTS 611600 8679149 8679149 STATE & LOCAL GRANTS 611600 790508 790508 STUDENT FEE REVENUE 611710 491032 491032 PRIVATE GRANTS 611600 426442 426442 25812914 542806 542806 37917 12019 25898 25898 25898 8577069 6811012 1766057 1766057 1766057 23750 603130 89051 -65301 -65301 206710 114763 91947 91947 CHILDCARE 624410 280888 280888 280888 32176102 26093802 0 2361407 6038391 6038391 748023 585044 162979 11762909 9041822 2367115 353972 539325 388573 133869 16883 1624129 1031529 520885 71715 820098 626766 169284 24048 69366 66247 3119 108800 108800 208768 208768 1314072 739884 574188 227608 18073 209535 1334515 745113 535363 54039 555005 56815 498190 506275 26922 468707 10646 273105 244665 28386 54 200883 200883 1123999 833084 290915 98655 513 98142 SUPPLIES 806129 586592 203763 15774 DUES AND SUBSCRIPTIONS 318216 190404 127487 325 BAD DEBTS 185748 185748 28864019 21220437 7093007 550575 5585085 4526839 79372 0 212589 6500 670935 1213391 11883 12920 71695 87366 42679507 16935525 23549101 25743982 36590355 32735440 1489828 1488627 195308 211240 68456151 66026305 2704528 3331656 465293 675020 6298065 5916994 9467886 9923670 X 46923648 47358307 12064617 8744328 58988265 56102635 68456151 66026305 3312083 -6197713 0 X 0 1 X 1 1 1 X 7719460 2701271 2270009 8349509 3720893 24761142 7719460 2701271 2270009 8349509 3720893 24761142 7549919 17211223 472596 617062 536014 613048 580723 2819443 351098 22973 0 0 0 374071 290169 262151 299856 100832 280888 1233896 29188552 118996025 0.58970 0.61540 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CHILDCARE - 2017 AMOUNT: $ 290,169. 2018 AMOUNT: $ 262,151. 2019 AMOUNT: $ 299,856. 2020 AMOUNT: $ 100,832. 2021 AMOUNT: $ 280,888. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 4491 4491 0 PART II-B, LINE 1: NATIONAL ASSOCIATES OF INDEPENDENT COLLEGES (ICW) #3033170 MEMBERSHIPS DUES WHICH A PORTION MAY GO TO LOBBYING FOR INDEPENDENT COLLEGES. ICW USED AN ESTIMATED 6% OF THEIR DUES ON LOBBYING. HERITAGE UNIVERSITY PAID A TOTAL OF $74,851 FOR DUES, OF WHICH $4,491 IS ESTIMATED TO BE USED FOR LOBBYING. 96773 X X 0 34410762 1816278 -3823227 1236667 31167146 26990421 986451 7541830 1107940 34410762 26238313 453370 1242977 944239 26990421 23930971 1776686 1405448 874792 26238313 16831003 6534898 1389888 824818 23930971 0.79237 0.13049 0.07714 1 0 234725 234725 34396854 13327931 21068923 3973703 3044912 928791 4074225 562682 3511543 25743982 X PART III, LINE 4: LOCAL HISTORICAL ARTWORK OF THE COWICHE CANYON OUTSIDE YAKIMA, WA. THE COLLECTION OF ART HELPS SUPPORT THE UNIVERSITY'S ART DEPARTMENT/PROGRAM, ALONG WITH THE ART WING IN THE NEW BUILDING. THE ART WING DISPLAYS VARIOUS PIECES OF ART, INCLUDING THE DONATED PIECES. PART V, LINE 4: ENDOWMENTS ARE USED TO FUND SCHOLARSHIPS AND ACADEMIC PROGRAMS. PART X, LINE 2: THE UNIVERSITY IS A TAX-EXEMPT ORGANIZATION QUALIFYING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, HULL AND HUBS ARE ALSO ORGANIZED UNDER SECTION 501(C)(3) AND THEIR SOLE PURPOSE IS TO SUPPORT THE UNIVERSITY. 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 CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT ADOPTED THE PROVISIONS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES AND HAS DETERMINED THEY HAVE NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2022 AND 2021. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 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. SCHEDULE E, PART I, LINE 6 HERITAGE UNIVERSITY RECEIVES VARIOUS GRANTS FROM GOVERNMENTAL AGENCIES SUCH AS; PELL GRANTS, DEPARTMENT OF EDUCATION GRANTS, EQUAL OPPORTUNITY GRANTS, AND OTHER GRANTS. SCHOLARSHIP EVENT 626880 603130 23750 41543 47508 626880 603130 23750 41543 47508 89051 -65301 1 INSTITUTIONAL AID 695 2874335 ENDOWED SCHOLARSHIPS 242 1222405 NON-ENDOWED DONOR SCHOLARSHIPS 53 423203 GRANT-FUNDED SCHOLARSHIPS 228 356388 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT (FSEOG) 115 162258 CARES/OTHER EMERGENCY GRANTS 983 999802 PART I, LINE 2: HERITAGE UNIVERSITY PARTICIPATES IN FEDERAL GRANTS AND LOAN PROGRAMS. ALL OF 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 OR GRANTS. HERITAGE UNIVERSITY UNDERGOES A YEARLY AUDIT OF THE GRANTS AND OTHER FEDERAL FUNDS IN ACCORDANCE WITH A-133; A-87; AND OTHERS. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 ANDREW SUND HERITAGE PRESIDENT 251125 0 0 0 43400 0 20617 0 10307 0 325449 0 0 0 CHRISTINA NYIRATI DEPARTMENT OF NURSING CHAIR 137944 0 0 0 0 0 9790 0 10313 0 158047 0 0 0 DAVID WISE VP OF ADVANCEMENT 137132 0 0 0 0 0 9734 0 10341 0 157207 0 0 0 KAZUHIRO SONODA PROVOST 141750 0 0 0 0 0 9923 0 267 0 151940 0 0 0 DR MELISSA HILL INTERIM PROVOST 130540 0 0 0 0 0 9734 0 10341 0 150615 0 0 0 PART I, LINE 1A HERITAGE UNIVERSITY PURCHASED A HOUSE ON 7/1/2011 FOR USE BY THE PRESIDENT AS A PERSONAL RESIDENCE AND OTHER UNIVERSITY FUNCTIONS. THE PERSONAL USE OF THE HOUSE IS TREATED AS TAXABLE COMPENSATION TO DR. SUND. TAXABLE GROSS UP PAYMENTS ARE MADE TO THE PRESIDENT RELATING TO CERTAIN TAXABLE BENEFITS. THE UNIVERSITY ALSO PROVIDES GYM FEES, SOCIAL CLUB DUES, AS WELL AS VARIOUS OTHER PERSONAL SERVICES WHILE ON CAMPUS. A WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY SERIES 2013 911306482 2013-10-28 9000000 REFUND 2007 BOND AND FUND BUILDING CONSTRUCTION 0 0 0 A 3083006 9000000 145709 7349847 1504444 2015 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 A 1 X 8 475382 FMV ON DATE OF GIFT 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER GENERATES THE RETURN INFORMATION, WITH THE ASSISTANCE OF VARIOUS HERITAGE PERSONNEL. THE CFO AND THE PRESIDENT CAN REVIEW THE SUPPORTING SCHEDULES AND THE RETURN BEFORE FILING. ONCE THE RETURN IS COMPLETED, HERITAGE WILL SEND OUT NOTICE TO THE BOARD OF DIRECTORS TO NOTIFY THEM THAT THE RETURN IS AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTOR OF HR, THE PRESIDENT, AND OTHER MEMBERS OF MANAGEMENT REGULARLY REVIEW THE LISTING OF BOARD MEMBERS TO DETERMINE IF THERE ARE ANY CONFLICTS OF INTEREST. THE DIRECTOR OF HR IS RESPONSIBLE FOR ENSURING THAT EACH BOARD MEMBER UNDERSTANDS THE CONFLICT OF INTEREST POLICY AND SIGNS A DISCLOSURE EACH YEAR. THE DISCLOSURE LETTERS ARE KEPT ON FILE BY THE DIRECTOR OF HR. IN THE EVENT OF A CONFLICT OF INTEREST, MEMBERS ARE EXCUSED FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 EVERY YEAR, COMPENSATION FOR TOP MANAGEMENT IS DONE BY USING COMPARATIVE DATA PROVIDED BY CUPA. THE DATA IS REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD WHICH IS COMPRISED OF THE BOARD CHAIR, FINANCE COMMITTEE CHAIR, PRESIDENT OF THE UNIVERSITY AND THE CFO. THE RESULTS OF THE REVIEW ARE NOTED IN THE MEETING MINUTES FILED WITH THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE UPON REQUEST. HERITAGE U LEVERAGE LENDER 3240 FORT RD TOPPENISH WA 98948 475284384 LEVERAGE LENDING SUPPORT FOR HERITAGE UNIVERSITY WA 501(C)(3) LINE 12D, III-O HERITAGE UNIVERSITY 1 HERITAGE U BUILDING SUPPORT 3240 FORT RD TOPPENISH WA 98948 475071980 BUILDING SUPPORT FOR HERITAGE UNIVERSITY WA 501(C)(3) LINE 12A, I HERITAGE UNIVERSITY 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 1 HERITAGE U BUILDING SUPPORT K 134094 FMV HERITAGE U LEVERAGE LENDER A 48058 FMV