PACIFIC UNION COLLEGE: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- PACIFIC UNION COLLEGE (EIN 94-1279798)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-10-16
- IRS object ID
- 202312899349302791
- Schema version
- 2021v4.2
- 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 I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-16T15:56:24-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FORVIS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 E Wayne St 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 | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941279798 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC UNION COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JOY HIRDLER | InCareOfNm |
| Business Name Control | PACI | BusinessNameControlTxt |
| Phone | 7079656633 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ANGWIN AVENUE | AddressLine1Txt |
| City | ANGWIN | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94508 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOY HIRDLER | PersonNm |
| Person Title | VP FINANCIAL ADMIN | PersonTitleTxt |
| Phone | 7079656210 | PhoneNum |
| Signature | 2023-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JOY | PersonFirstNm |
| Person Last | HIRDLER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lauren R Denton | PreparerPersonNm |
| PTIN | P01571860 | PTIN |
| Phone | 2604604000 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RALPH TRECARTIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ANGWIN AVE | AddressLine1Txt |
| City | ANGWIN | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94508 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $42,446,682 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PUC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1913 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 835 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $148,625 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $16,087,155 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,400,353 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $31,820,668 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,646,488 | CYProgramServiceRevenueAmt |
| PY Investment Income | $842,386 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,635,820 | CYInvestmentIncomeAmt |
| PY Other Revenue | $208,112 | PYOtherRevenueAmt |
| CY Other Revenue | $166,399 | CYOtherRevenueAmt |
| PY Total Revenue | $48,958,321 | PYTotalRevenueAmt |
| CY Total Revenue | $41,849,060 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,044,117 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,402,586 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $19,133,983 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,849,134 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $755,357 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,842,333 | PYOtherExpensesAmt |
| CY Other Expenses | $16,446,384 | CYOtherExpensesAmt |
| PY Total Expenses | $47,020,433 | PYTotalExpensesAmt |
| CY Total Expenses | $50,698,104 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,937,888 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$8,849,044 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $98,736,096 | TotalAssetsBOYAmt |
| Total Assets EOY | $87,463,795 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $62,921,453 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $64,406,654 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $35,814,643 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,057,141 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PACIFIC UNION COLLEGE IS A SEVENTH-DAY ADVENTIST LEARNING COMMUNITY OFFERING AN EXCELLENT CHRIST-CENTERED EDUCATION THAT PREPARES ITS STUDENTS FOR PRODUCTIVE LIVES OF USEFUL HUMAN SERVICE AND UNCOMPROMISING PERSONAL INTEGRITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $46,021,598 | ExpenseAmt |
| Grant | $12,402,586 | GrantAmt |
| Revenue | $30,646,678 | RevenueAmt |
| Desc | PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AROUND 800 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AROUND 400 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. | Desc |
| Total Program Service Expenses | $46,021,598 | 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 | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | 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 | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | 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 | false | TaxExemptBondsInd |
| 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 | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 81 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 835 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 |
| 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 |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOY HIRDLER | PersonNm |
| Phone | 7079656633 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | FINANCIAL ADMIN OFFICE ONE ANGWIN | AddressLine1Txt |
| City | ANGWIN | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94508 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|---|
| ROBERT CUSHMAN JR | |||||||||
| PRESIDENT - (END 06/21) | 40.0 | 0.0 | Yes (X) | $167,217 | $0 | $6,879 | |||
| DEBRA WALLACE | |||||||||
| PROFESSOR OF NURSING | 40.0 | 0.0 | $121,629 | $0 | $9,636 | Yes (X) | |||
| RALPH TRECARTIN | |||||||||
| PRESIDENT - (START 07/21) | 40.0 | 0.0 | $119,570 | $0 | $11,536 | Yes (X) | Yes (X) | ||
| HANNAH SARAVANAKUMAR | |||||||||
| PROFESSOR OF NURSING | 40.0 | 0.0 | $109,289 | $0 | $21,339 | Yes (X) | |||
| BRANDON PARKER | |||||||||
| CHIEF FINANCIAL OFFICER | 40.0 | 0.0 | $101,621 | $0 | $7,688 | Yes (X) | |||
| JANA AAGAARD | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| RICARDO GRAHAM | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| BERIT VON POHLE | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| MARC WOODSON | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| STEPHEN MAYER | |||||||||
| CHAIR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| STEVE HERBER | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| KRISTINE JOHNSON | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| DWAYNE LESLIE | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| BRADFORD NEWTON | |||||||||
| CHAIR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| KENNETH WEISS | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| LEON BROWN SR | |||||||||
| VICE CHAIR | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| RUTH CHUNG | |||||||||
| TRUSTEE | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $619,326 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $57,078 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BON APPETIT | |||||
| PO BOX 50196 | LOS ANGELES | CA | 90074 | FOOD SERVICE | $1,876,935 |
| HELMER SONS | |||||
| PO BOX 868 | ANGWIN | CA | 94508 | CONSTRUCTION | $766,790 |
| LANDCARE | |||||
| PO BOX 669261 | DALLAS | TX | 75266 | LANDSCAPING SERVICE | $257,850 |
| ALLIED UNIVERSAL | |||||
| 161 WASHINGTON STREET | CONSHOHOCKEN | PA | 19428 | SECURITY | $547,750 |
| PIC GROUP | |||||
| PO BOX 934890 | ATLANTA | GA | 31193 | MAINTENANCE | $237,240 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,781,101 | GovernmentGrantsAmt |
| All Other Contributions | $5,619,252 | AllOtherContributionsAmt |
| Total Contributions | $9,400,353 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611710 | $24,116,961 | $24,116,961 |
| MEN & WOMEN'S DORMITORIES | 611710 | $3,629,536 | $3,629,536 |
| STUDENT HOUSING | 611710 | $1,518,332 | $1,518,332 |
| VARIOUS FEES | 611710 | $312,108 | $312,108 |
| FOOD SERVICE | 611710 | $43,583 | $43,583 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,025,968 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $952,404 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $73,564 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,646,488 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,210,055 | TotalRevenueColumnAmt |
| Exclusion | $1,210,055 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $377,224 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $211,015 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $166,209 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $166,209 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $75,061 | UnrelatedBusinessRevenueAmt |
| Exclusion | $91,148 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $800,000 | SecuritiesAmt |
| Other | $12,372 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $386,607 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $413,393 | SecuritiesAmt |
| Other | $12,372 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $425,765 | TotalRevenueColumnAmt |
| Exclusion | $425,765 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WATER SYSTEM | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $190 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $190 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $190 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,849,060 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,573,114 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $148,625 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,726,968 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,402,586 | TotalAmt |
| Program Services | $12,402,586 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,651 | TotalAmt |
| Program Services | $119,142 | ProgramServicesAmt |
| Management And General | $82,138 | ManagementAndGeneralAmt |
| Fundraising | $74,371 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,652,826 | TotalAmt |
| Program Services | $12,796,467 | ProgramServicesAmt |
| Management And General | $1,736,736 | ManagementAndGeneralAmt |
| Fundraising | $119,623 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,110,433 | TotalAmt |
| Program Services | $1,811,175 | ProgramServicesAmt |
| Management And General | $263,114 | ManagementAndGeneralAmt |
| Fundraising | $36,144 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,725,696 | TotalAmt |
| Program Services | $3,559,996 | ProgramServicesAmt |
| Management And General | $93,738 | ManagementAndGeneralAmt |
| Fundraising | $71,962 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,084,528 | TotalAmt |
| Program Services | $930,743 | ProgramServicesAmt |
| Management And General | $135,211 | ManagementAndGeneralAmt |
| Fundraising | $18,574 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,922 | TotalAmt |
| Program Services | $224,922 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,725 | TotalAmt |
| Management And General | $290,725 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,453 | TotalAmt |
| Management And General | $166,453 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,747,051 | TotalAmt |
| Program Services | $1,727,417 | ProgramServicesAmt |
| Fundraising | $19,634 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,480 | TotalAmt |
| Program Services | $452,193 | ProgramServicesAmt |
| Management And General | $731 | ManagementAndGeneralAmt |
| Fundraising | $1,556 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,812,209 | TotalAmt |
| Program Services | $1,621,729 | ProgramServicesAmt |
| Management And General | $119,321 | ManagementAndGeneralAmt |
| Fundraising | $71,159 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $783,072 | TotalAmt |
| Program Services | $742,351 | ProgramServicesAmt |
| Management And General | $11,810 | ManagementAndGeneralAmt |
| Fundraising | $28,911 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,966,724 | TotalAmt |
| Program Services | $2,689,819 | ProgramServicesAmt |
| Management And General | $276,905 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,137,036 | TotalAmt |
| Program Services | $1,050,098 | ProgramServicesAmt |
| Fundraising | $86,938 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,503,215 | TotalAmt |
| Program Services | $1,320,601 | ProgramServicesAmt |
| Management And General | $182,614 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,591,483 | TotalAmt |
| Program Services | $1,411,003 | ProgramServicesAmt |
| Management And General | $180,480 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $815,731 | TotalAmt |
| Program Services | $810,932 | ProgramServicesAmt |
| Management And General | $4,799 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BUILDING & EQUIPMENT REPAIR | $743,368 | $492,133 | $251,028 | $207 |
| MISCELLANEOUS | $251,430 | $25,152 | $226,278 | |
| BANKING FEES | $233,777 | $154,811 | $78,966 | |
| FEES, LICENSE, ACCREDITATION | $1,724,708 | $1,678,328 | $46,380 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,698,104 | TotalAmt |
| Program Services | $46,021,598 | ProgramServicesAmt |
| Management And General | $3,921,149 | ManagementAndGeneralAmt |
| Fundraising | $755,357 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,531 | BOYAmt |
| EOY | $36,867 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,249,556 | BOYAmt |
| EOY | $3,315,672 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,439,071 | BOYAmt |
| EOY | $7,233,350 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,641,649 | BOYAmt |
| EOY | $4,431,003 | 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 | $7,494,981 | BOYAmt |
| EOY | $6,511,429 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,024 | BOYAmt |
| EOY | $294,269 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,083,069 | BOYAmt |
| EOY | $847,852 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $93,556,499 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $53,178,927 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,471,811 | BOYAmt |
| EOY | $40,377,572 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,914,531 | BOYAmt |
| EOY | $23,563,017 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,139,873 | BOYAmt |
| EOY | $852,764 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,736,096 | BOYAmt |
| EOY | $87,463,795 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,089,778 | BOYAmt |
| EOY | $3,101,873 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,525,636 | BOYAmt |
| EOY | $53,293,727 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,306,039 | BOYAmt |
| EOY | $8,011,054 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,921,453 | BOYAmt |
| EOY | $64,406,654 | 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 | -$5,282,647 | BOYAmt |
| EOY | -$13,009,377 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,097,290 | BOYAmt |
| EOY | $36,066,518 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,814,643 | BOYAmt |
| EOY | $23,057,141 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,736,096 | BOYAmt |
| EOY | $87,463,795 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$8,849,044 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$3,890,953 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$17,505 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 860.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 10.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $500 | ExpensesIncurredEnforcementAmt |
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $34,745,313 | BeginningYearBalanceAmt |
| Contributions | $107,481 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,821,296 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $249,424 | GrantsOrScholarshipsAmt |
| Other Expenditures | $566,522 | OtherExpendituresAmt |
| End Year Balance | $31,215,552 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,090,803 | BeginningYearBalanceAmt |
| Contributions | $88,680 | ContributionsAmt |
| Investment Earnings Or Losses | $5,275,653 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $278,223 | GrantsOrScholarshipsAmt |
| Other Expenditures | $431,600 | OtherExpendituresAmt |
| End Year Balance | $34,745,313 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,213,723 | BeginningYearBalanceAmt |
| Contributions | $278,545 | ContributionsAmt |
| Investment Earnings Or Losses | $1,028,896 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $655,739 | GrantsOrScholarshipsAmt |
| Other Expenditures | -$225,378 | OtherExpendituresAmt |
| End Year Balance | $30,090,803 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $28,366,789 | BeginningYearBalanceAmt |
| Contributions | $751,162 | ContributionsAmt |
| Investment Earnings Or Losses | $1,150,058 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,138,021 | GrantsOrScholarshipsAmt |
| Other Expenditures | -$83,735 | OtherExpendituresAmt |
| End Year Balance | $29,213,723 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,775,589 | BeginningYearBalanceAmt |
| Contributions | $1,998,263 | ContributionsAmt |
| Investment Earnings Or Losses | $1,264,151 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $537,014 | GrantsOrScholarshipsAmt |
| Other Expenditures | $134,200 | OtherExpendituresAmt |
| End Year Balance | $28,366,789 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.07300 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.92700 | PrmnntEndowmentBalanceEOYPct |
| 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 | $10,961,906 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,101,605 | OtherCostOrOtherBasisAmt |
| Book Value | $13,063,511 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $49,185,794 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,599,402 | DepreciationAmt |
| Book Value | $15,586,392 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,769,547 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,150,886 | DepreciationAmt |
| Book Value | $7,618,661 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,537,647 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,428,639 | DepreciationAmt |
| Book Value | $4,109,008 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $40,377,572 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS FROM OTHERS | $1,412,485 |
| TRUSTS PAYABLE | $3,649,422 |
| ASSET RETIREMENT OBLIGATION | $2,949,147 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,011,054 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $34,672,148 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$3,890,953 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $9,134,132 | OtherRevenueAmt |
| Revenue Not Reported | $5,243,179 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,428,969 | RevenueSubtotalAmt |
| Other Revenues Not Included | $12,420,091 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $12,420,091 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $41,849,060 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $47,918,498 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $9,622,980 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $9,622,980 | ExpensesNotReportedAmt |
| Expenses Subtotal | $38,295,518 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $12,402,586 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $12,402,586 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $50,698,104 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART II, LINE 9 | THE REVENUE WAS RECORDED WHEN IT WAS RECEIVED IN DECEMBER OF 2018. ALL RELATED EXPENSES FOR THE CARE OF THE EASEMENT ARE ACCOUNTED FOR IN OPERATIONS AND MAINTENANCE. |
| SCHEDULE D, PART V, LINE 4 | PACIFIC UNION COLLEGE'S ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR STUDENT SCHOLARSHIPS, GENERAL OPERATIONS, CAPITAL PROJECTS AND ENDOWED CHAIRS. |
| SCHEDULE D RECONCILIATION | PART XI LINE 2D RENTAL EXPENSE $ 211,015 HOWELL MOUNTAIN ENTERPRISES REVENUE $8,923,117 TOTAL $9,134,132 LINE 4B STUDENT AID RECLASS $12,402,586 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $ 17,505 TOTAL $12,420,091 PART XII LINE 2D RENTAL EXPENSE $ 211,015 HOWELL MOUNTAIN ENTERPRISES EXPENSE $9,411,965 TOTAL $9,622,980 LINE 4B STUDENT AID RECLASS $12,402,586 |
| ASC 740 FOOTNOTE | MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. |
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 | THE DISCRIMINATION POLICY WAS PUBLISHED ON THE WEBSITE. |
| SCHEDULE E, PART I, LINE 6A | PACIFIC UNION COLLEGE RECEIVES ACCESS TO FEDERAL FUNDS FOR EDUCATIONAL LOANS AND SCHOLARSHIPS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | EDUCATIONAL ASSISTANCE/SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 786 | RecipientCnt |
| Cash Grant | $12,362,206 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | ALL SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY MONITORING REGISTRATION AND SATISFACTORY COMPLETION OF COURSES AND PROGRAMS TOWARDS 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 |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT CUSHMAN JR | PersonNm |
| Title | PRESIDENT - (END 06/21) | TitleTxt |
| Base Compensation Filing Org | $86,509 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $867 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $79,841 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $6,879 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $174,096 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PART I, LINE 1A | PACIFIC UNION COLLEGE PROVIDES HOUSING TO THE PRESIDENT AND THE CFO. THE HOMES ARE LOCATED ON CAMPUS AND ARE REGULARLY USED FOR BUSINESS PURPOSES. THE PRESIDENT AND THE CFO MUST LIVE IN THE PROVIDED HOUSING AS CONDITIONS OF EMPLOYMENT. AS SUCH, THE HOUSING IS NON-TAXABLE. OCCASIONALLY, EMPLOYEES' SPOUSES JOIN THE EMPLOYEE FOR TRAVEL PURPOSES. THIS IS A TAXABLE BENEFIT FOR THE EMPLOYEE BECAUSE THE SPOUSES DO NOT MEET THE BUSINESS PURPOSE REQUIREMENT. THE TRAVEL FOR COMPANIONS BENEFIT IS AVAILABLE TO THE PRESIDENT, VICE PRESIDENT, AND ASSOCIATE VICE PRESIDENTS. |
| SCHEDULE J, PART I, LINE 4A | ROBERT CUSHMAN JR, FORMER PRESIDENT OF PACIFIC UNION COLLEGE, RECEIVED $79,840.50 IN SEVERANCE WHEN HE SEPARATED EMPLOYMENT WITH THE COLLEGE ON 06/30/2021. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, LINE 1B | RALPH TRECARTIN IS COMPENSATED AS THE PRESIDENT OF THE COLLEGE AND IS THEREFORE A NON-INDEPENDENT BOARD MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM. IT IS THEN REVIEWED IN DETAIL BY THE CFO, CONTROLLER, AND BOARD PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL TRUSTEES SHALL DISCLOSE TO THE BOARD OF TRUSTEES ON AN ANNUAL BASIS ANY POSSIBLE CONFLICT OF INTEREST. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A MEETING OF THE BOARD OR ANY OF ITS COMMITTEES IN WHICH THE TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH A MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OF TRUSTEES OR COMMITTEE OF THE BOARD TO RESOLVE THE QUESTION BY A MAJORITY VOTE. |
| FORM 990, PART VI, SECTION B, LINE 15A & 15B | COMPENSATION FOR TOP OFFICIALS AND KEY EMPLOYEES ARE REVIEWED IN ACCORDANCE WITH THE NORTH AMERICAN DIVISION OF SEVENTH-DAY ADVENTISTS SCHEDULES. AN ANNUAL REVIEW IS PERFORMED BY AUDITORS OF THE GENERAL CONFERENCE OF SEVENTH DAY ADVENTISTS. THE AUDITOR'S REPORT IS REVIEWED BY THE AUDIT COMMITTEE AND FINANCE COMMITTEE AND PRESENTED TO THE FULL BOARD FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -$17,505 |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HOWELL MOUNTAIN ENTERPRISES | ||||||||||||
| PO BOX 159 | ANGWIN | CA | 94508 | 680168059 | RETAIL | CA | PUC | C CORP | $1,936,254 | $1,549,104 | 1.00000 | Yes (true) |
| CHARITABLE REMAINDER TRUSTS (2) | ||||||||||||
| CHAR. REM. TR | CA | NA | TRUST | false | ||||||||
| 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 | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | 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 | Yes (true) | 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 | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| HOWELL MOUNTAIN ENTERPRISES | ||
| J | $110,404 | CASH |
| HOWELL MOUNTAIN ENTERPRISES | ||
| D | $3,682,698 | CASH |
| HOWELL MOUNTAIN ENTERPRISES | ||
| E | $67,169 | CASH |