2025-05-15T23:06:04-07:00 2024-06-30 616165598 William Kash Ratliff II CPA 751 W Knepp Ave Fullerton CA 92832 990 2023-07-01 930398802 MULTNOMAH UNIVERSITY MULT 9165772354 8435 NE GLISAN ST PORTLAND OR 97220 ALLISON WEBB CFO 2025-05-15 true true William Kash Ratliff II P02468423 8058440003 X 2023 2025-03-06 01:10:19Z ALLISON WEBB 22282214 false X https://jessup.edu/ X 1937 OR IT IS THE MISSION OF MULTNOMAH UNIVERSITY TO EQUIP CHRISTIAN STUDENTS THROUGH HIGHER EDUCATION TO BECOME BIBLICALLY COMPETENT, ACADEMICALLY PROFICIENT, SPIRITUALLY FORMED, AND CULTURALLY ENGAGED SERVANT LEADERS, SHAPED TO BE A TRANSFORMING FORCE IN THE CHURCH, COMMUNITY X 2 2 200 29 0 1051006 7779650 12631084 9590416 65584 475570 326425 0 14074099 17845636 5910560 18583534 0 7355141 8844802 0 262597 6390356 5037773 19656057 32466109 -5581958 -14620473 27298921 8400340 7966732 3688624 19332189 4711716 X IT IS THE MISSION OF MULTNOMAH UNIVERSITY TO EQUIP CHRISTIAN STUDENTS THROUGH HIGHER EDUCATION TO BECOME BIBLICALLY COMPETENT, ACADEMICALLY PROFICIENT, SPIRITUALLY FORMED, AND CULTURALLY ENGAGED SERVANT LEADERS, SHAPED TO BE A TRANSFORMING FORCE IN THE CHURCH, COMMUNITY false true 27387729 18583534 17370066 DURING THE CURRENT FISCAL YEAR THE COLLEGE PROVIDED EDUCATIONAL PROGRAMS FOR APPROXIMATELY 70 SEMINARY AND 245 UNDERGRADUATE & MASTERS STUDENTS (TOTAL 315 STUDENTS). 27387729 true true false false false false false false true true false false false true true true false false true false false false false false false false false true true true false false false false false false false false false false false true false false false false false true 0 0 false 200 false false false false false false false false 0 false false false false false false false X 2 2 false false true false false false false true true false false true true true true true true true true false OR X WILLIAM JESSUP UNIVERSITY 9165772354 2121 University Ave ROCKLIN CA 95765 JESSICA TAYLOR President 50.00 0.00 X 155104 0 4023 ALIN VRANCILA Vice President 50.00 0.00 X 149767 0 6553 JOSEPH SLAVENS Vice President 50.00 0.00 X 117106 0 8597 LISA NEWBORE Vice President 50.00 0.00 X 26004 0 10000 JOYCE SCHROEDER Trustee 3.00 0.00 X X 0 0 0 BRENT MESQUIT Secretary 3.00 0.00 X X 0 0 0 447981 29173 3 false true false PIONEER COLLEGE CATERERS 25055 W VALLEY PKWY STE 120 OLATHE KS 66061 FOOD SERVICE 515567 MICHAEL K CLIFFORD PO BOX 15655 SCOTTSDALE AZ 85267 CONSULTING 320000 2 7779650 7779650 ROOM & BOARD 721310 1988191 1988191 TUITION 611600 7602225 7602225 9590416 145312 145312 0 0 0 4766836 4436578 330258 330258 330258 0 0 0 0 17845636 7932483 2133503 12506000 12506000 6077534 6077534 0 0 477154 145910 256269 74975 0 7020600 4610588 2316199 93813 84884 48379 30708 5797 416511 242562 153962 19987 845653 506051 321207 18395 435008 435008 125938 125938 68350 68350 0 0 21515 21515 0 468485 275449 171417 21619 469594 458729 9288 1577 532328 43581 478632 10115 0 814754 732397 82357 410546 373790 27497 9259 0 0 84099 25686 58413 0 696657 696657 0 REPAIRS & MAINTENANCE 475759 427498 48072 189 LICENSES & FEES 325928 177471 141977 6480 BAD DEBT 68974 68974 OTHER 39838 39447 391 0 32466109 27387729 4815783 262597 85018 469607 247032 0 123283 0 2825627 585566 0 0 0 33996 0 89408 0 12824477 0 5324767 1523135 0 0 0 5745313 5822032 27298921 8400340 1170171 921781 275254 3200000 3321307 2766843 7966732 3688624 X 5407116 1033001 13925073 3678715 19332189 4711716 27298921 8400340 X -14620473 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 27918 27918 false 8038344 7498082 540262 7805608 6650 425788 199702 8038344 8670555 31700 -678577 218070 7805608 7882218 6590 953271 171524 8670555 7849982 33850 89990 91604 7882218 1.00000 false false false ASSETS HELD IN CRT 3973771 BENEFICIAL INTEREST IN PERPETUAL TRUST 1847715 OTHER ASSETS 546 5822032 ACTUARIAL LIABILITY FOR ANNUITIES 623526 LIABILITIY UNDER SPLIT-INTEREST AGREEMEN 2143317 2766843 X Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib PART IV, 1B:STUDENT GOVERNMENT FUNDS HELD IN AGENCY ARRANGEMENT. WE ASSIST OUR STUDENT GOVERNMENT ASSOCIATION BY PROVIDING A/P & A/R FUNCTIONS, AT THEIR DIRECTION. Part V, Line 4: Intended uses of the endowment fund. PART V, LINE 4TO PROVIDE SCHOLARSHIPS PER DONOR INSTRUCTIONS Part X : FIN48 Footnote PART X, LINE 1:THE UNIVERSITY IS A TAX-EXEMPT ORGANIZATION AND IS NOT SUBJECT TO FEDERALOR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME, IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE UNIVERSITY QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. UNRELATED BUSINESS INCOME TAX, IF ANY, IS INSIGNIFICANT AND NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS.THE UNIVERSITY RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONSONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BESUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICALMERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGESTBENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPONULTIMATE SETTLEMENTS. THE UNIVERSITY RECOGNIZES INTEREST ACCRUED ANDPENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AS AN ADMINISTRATIVEEXPENSE. DURING THE YEARS ENDED JUNE 30, 2024 AND 2023, THE UNIVERSITYRECOGNIZED NO INTEREST AND PENALTIES.THE UNIVERSITY HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2024 AND 2023. THE UNIVERSITY FILES AN EXEMPT ORGANIZATION INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE ORGANIZATION HAS THEIR NONDISCRIMINATION POLICY AVAILABLE ON THEIR WEBSITE. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: THE ORGANIZATION RECEIVES FINANCIAL AID FOR QUALIFYING STUDENTS ENROLLEDAT THE UNIVERSITY. true WILLIAM JESSUP UNIVERSITY 2121 UNIVERSITY AVE ROCKLIN CA 95765 941279803 501(c)3 12506000 0 BOOK VALUE PER CONTRIBUTION AGREEMENT 1 0 ENDOWMENT SCHOLARSHIPS 150 193554 MULTNOMAH INSTITUTIONAL AID 425 6077534 X true true X X X X false false false false false false false false false ALIN VRANCILA Vice President 149767 6553 156320 JESSICA TAYLOR President 155104 4023 159127 Part I, Line 1a: Relevant information in regards to selections on 1a. LAND, BUILDING, & EQUIPMENT 2024-05-02 12506000 BOOK BASIS 941279803 WILLIAM JESSUP UNIVERSITY 2121 UNIVERSITY AVE ROCKLIN CA 95765 501(c)3 true true false false Part I & 2, Line 2e - Name and Explanation for Involvement in Successor Two trustees as indicated per the Contribution agreement remained on the board going forward. These officers were:Joyce Schroeder- TrusteeBrent Mesquit- SecretaryTwo officers from Multnomah University joined Jessup University as employees subsequent to the transfer. These two officers were:Jessica Taylor- PresidentAlin Vrancila-Vice President of Academics Form 990, Part III, Line 3 On May 2, 2024, Multnomah University completed a transaction that transferred most of its assets and several of its liabilities to William Jessup University located in Rocklin, California. Going forward, the university will continue to operate in a similar manner as it has in the past, but on a smaller scale, and is known as the Multnomah Campus of Jessup University, managed and supported by the Jessup University administration. Multnomah University remains as a separate entity holding certain assets and liabilities required by law until Jessup can determine how to transfer appropriately. Form 990, Part VI, Section A, Line 4 On May 2, 2024, Multnomah University completed a transaction that transferred most of its assets and several of its liabilities to William Jessup University located in Rocklin, California. Going forward, the university will continue to operate in a similar manner as it has in the past, but on a smaller scale, and is known as the Multnomah Campus of Jessup University, managed and supported by the Jessup University administration. Multnomah University remains as a separate entity holding certain assets and liabilities required by law until Jessup can determine how to transfer appropriately. Form 990, Part VI, Section B, Line 11b FORM 990 IS SUBMITTED TO THE FINANCE COMMITTEE OF THE BOARD FOR DISCUSSION, REVIEW, AND APPROVAL PRIOR TO FILING. IN ADDITION, A COPY OF FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. Form 990, Part VI, Section C, Line 19 No documents available to the public. FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION: BECOME BIBLICALLY COMPETENT, ACADEMICALLY PROFICIENT, SPIRITUALLY FORMED, AND CULTURALLY ENGAGED SERVANT LEADERS, SHAPED TO BE A TRANSFORMING FORCE IN THE CHURCH, COMMUNITY AND WORLD. THE UNIVERSITY PROVIDES STUDENTS ALL SERVICES NECESSARY FOR A COLLEGE EDUCATION AND ASSISTS, WHERE POSSIBLE, THOSE STUDENTS IN FINANCIAL NEED. FORM 990, PART III, LINE 1 DESCRIPTION OF ORGANIZATION MISSION: AND WORLD. THE UNIVERSITY PROVIDES STUDENTS ALL SERVICES NECESSARY FOR A COLLEGE EDUCATION AND ASSISTS, WHERE POSSIBLE, THOSE STUDENTS IN FINANCIAL NEED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS SUBMITTED TO THE FINANCE COMMITTEE OF THE BOARD FOR DISCUSSION, REVIEW, AND APPROVAL PRIOR TO FILING. IN ADDITION, A COPY OF FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A QUESTIONNAIRE, THEN SIGN AN ANNUAL FORM STATING THAT THEY HAVE REVIEWED THE CONFLICT OF INTEREST POLICY AND HAVE DISCLOSED ANY CONFLICT THEY MAY HAVE. THESE FORMS ARE REVIEWED FOR ACCURACY AND COMPLETION, AND ARE RETAINED BY THE NOMINATING AND MEMBERSHIP COMMITTEE OF THE BOARD. IN THE CASE OF A CONFLICT, THE CONFLICTED PERSON IS EXCUSED FROM THE DISCUSSION AND VOTING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD, WITH CURRENT CUPA RANGES UTILIZED FOR COMPARABILITY DATA. THE LAST REVIEW WAS COMPLETED IN MAY 2022.COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE BOARD THROUGH THE BUDGET PROCESS, WITH CURRENT CUPA RANGES UTILIZED FOR COMPARABILITY DATA. THE LAST REVIEW WAS COMPLETED IN MAY 2021. FORM 990, PART VI, SECTION C, LINE 19 PROVIDED ON REQUEST FROM THE PRESIDENT'S OFFICE. PART I, LINE 1A: CLERGY HOUSING ALLOWANCES ARE SUBMITTED TO THE BOARD BY QUALIFYING FACULTY/STAFF WHO ARE ORDAINED MINISTERS. THE PRESIDENT OF MULTNOMAH DESIGNATE A PORTION OF HIS RESPECTIVE COMPENSATION AS A CLERGY HOUSING UNIVERSITY IS ORDAINED, AND SUBMITS AN ANNUAL REQUEST TO THE BOARD TO ALLOWANCE.