HAWAII PACIFIC UNIVERSITY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HAWAII PACIFIC UNIVERSITY (EIN 99-0113930)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202531349349303228
- Schema version
- 2023v6.0
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T09:45:59-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 861065772 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELOITTE TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 695 TOWN CENTER DRIVE SUITE 1200 | AddressLine1Txt |
| City | COSTA MESA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 926261924 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990113930 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII PACIFIC UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAWA | BusinessNameControlTxt |
| Phone | 8083565272 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 ALA MOANA BLVD SUITE 6420 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID KOSTECKI | PersonNm |
| Person Title | SVP & CFO | PersonTitleTxt |
| Phone | 8083565256 | PhoneNum |
| Signature | 2025-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN W SADOFF JR | PreparerPersonNm |
| PTIN | P00540589 | PTIN |
| Phone | 7144367100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID KOSTECKI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 ALA MOANA BLVD SUITE 6420 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $155,002,405 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HPU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1965 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | HPU IS AN INTERNATIONAL LEARNING COMMUNITY SET IN THE RICH CULTURAL CONTEXT OF HAWAII. OUR INNOVATIVE PROGRAMS PREPARE OUR GRADUATES AS ACTIVE MEMBERS OF A GLOBAL SOCIETY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 1407 | TotalEmployeeCnt |
| Total Volunteers | 187 | TotalVolunteersCnt |
| Total Gross UBI | $2,235,868 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $475,136 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,594,562 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,116,785 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $124,124,236 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $130,847,914 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$6,743,039 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,891,594 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,653,486 | PYOtherRevenueAmt |
| CY Other Revenue | $1,967,983 | CYOtherRevenueAmt |
| PY Total Revenue | $126,629,245 | PYTotalRevenueAmt |
| CY Total Revenue | $146,824,276 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $41,908,046 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $42,200,155 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $44,030,124 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $48,471,499 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,280,071 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $51,123,887 | PYOtherExpensesAmt |
| CY Other Expenses | $58,803,238 | CYOtherExpensesAmt |
| PY Total Expenses | $137,062,057 | PYTotalExpensesAmt |
| CY Total Expenses | $149,474,892 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$10,432,812 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,650,616 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $238,820,920 | TotalAssetsBOYAmt |
| Total Assets EOY | $236,140,681 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $172,579,009 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $172,032,087 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $66,241,911 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,108,594 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | HAWAII PACIFIC UNIVERSITY IS AN INTERNATIONAL LEARNING COMMUNITY SET IN THE RICH CULTURAL CONTEXT OF HAWAII. STUDENTS FROM AROUND THE WORLD JOIN US FOR AN AMERICAN EDUCATION BUILT ON A LIBERAL ARTS FOUNDATION. OUR INNOVATIVE UNDERGRADUATE AND GRADUATE PROGRAMS ANTICIPATE THE CHANGING NEEDS OF THE COMMUNITY AND PREPARE OUR GRADUATES TO LIVE, WORK, AND LEARN AS ACTIVE MEMBERS OF A GLOBAL SOCIETY. THE UNIVERSITY IS A CO-EDUCATIONAL AND INDEPENDENT UNIVERSITY COMPRISED OF THREE CAMPUSES ON THE ISLAND OF OAHU; THE DOWNTOWN HONOLULU CAMPUS, THE WINDWARD HAWAII LOA CAMPUS AND THE MAKAPUU CAMPUS. GRADUATE AND UNDERGRADUATE PROGRAMS ARE OFFERED AT THE WINDWARD HAWAII LOA CAMPUS AND AT THE HONOLULU DOWNTOWN CAMPUS. IN ADDITION TO THE THREE MAIN CAMPUSES, THE UNIVERSITY DELIVERS SELECT DEGREE PROGRAMS AT MILITARY INSTALLATIONS AROUND OAHU. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $107,153,812 | ExpenseAmt |
| Grant | $42,200,155 | GrantAmt |
| Revenue | $130,847,914 | RevenueAmt |
| Desc | THE UNIVERSITY PROVIDES HIGHER EDUCATION SERVICES TO APPROXIMATELY 5000 STUDENTS. GRANTS ARE PRIMARILY MERIT AND NEED-BASED SCHOLARSHIPS PROVIDED TO STUDENTS. | Desc |
| Total Program Service Expenses | $107,153,812 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4241 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1407 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID KOSTECKI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8083565256 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 ALA MOANA BLVD SUITE 6420 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| JOHN GOTANDA | |||||||||
| TRUSTEE, PRESIDENT | 40.00 | Yes (X) | Yes (X) | $615,859 | $0 | $58,177 | |||
| JAMES AJELLO | |||||||||
| TRUSTEE, TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| ADRIAN BELLAMY | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFFREY BOROMISA | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ELIZABETH BRYANT | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JILL CASTILLA | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ART GLADSTONE | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| FP GUS GUSTAVSON | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| KAREN HUFFMAN | |||||||||
| TRUSTEE, VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| RICHARD HUNTER | |||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHRISTINE LANNING | |||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEPHEN METTER | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JAMES POLK | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOEL RAPPOPORT | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LANCE WILHELM | |||||||||
| TRUSTEE, BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| AVILLA WILLIAMS | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| CARA NAKAMURA | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID KOSTECKI | |||||||||
| SVP & CFO | 40.00 | Yes (X) | $318,013 | $0 | $25,729 | ||||
| JAN BOIVIN | |||||||||
| SVP, GENERAL COUNSEL, SECR | 40.00 | Yes (X) | $319,399 | $0 | $44,441 | ||||
| JENNIFER WALSH | |||||||||
| SVP & PROVOST | 40.00 | Yes (X) | $280,736 | $0 | $40,612 | ||||
| ASHLEY CHING | |||||||||
| EA TO PRES., ASSISTANT SEC | 40.00 | Yes (X) | $54,309 | $0 | $14,489 | ||||
| MARK ROSENBAUM | |||||||||
| DEAN, COLLEGE OF BUSINESS | 40.00 | $239,826 | $0 | $20,641 | Yes (X) | ||||
| EDNA MAGPANTAY-MONROE | |||||||||
| DEAN, NURSING (START 12/19/22) | 40.00 | $200,775 | $0 | $10,212 | Yes (X) | ||||
| BRENDA JENSEN | |||||||||
| DEAN, CNCS | 40.00 | $174,843 | $0 | $42,756 | Yes (X) | ||||
| ALLISON GOUGH | |||||||||
| DEAN, LIBERAL ARTS | 40.00 | $173,759 | $0 | $21,499 | Yes (X) | ||||
| MANISH SEHGAL | |||||||||
| DEAN, PS | 40.00 | $157,117 | $0 | $29,420 | Yes (X) | ||||
| GREGORY GRAUMAN | |||||||||
| VP, ENROLLMENT MANAGEMENT | 40.00 | $224,325 | $0 | $41,434 | Yes (X) | ||||
| CODY DOWN | |||||||||
| VP & CIO | 40.00 | $223,535 | $0 | $42,232 | Yes (X) | ||||
| MAUREEN SILVA | |||||||||
| VP, UNIVERSITY ADVANCEMENT | 40.00 | $210,535 | $0 | $14,979 | Yes (X) | ||||
| TRICIA CATALINO | |||||||||
| DEAN, GRADUATE COHS | 40.00 | $200,908 | $0 | $24,377 | Yes (X) | ||||
| SHAUN MOSS | |||||||||
| EXEC DIR, OCEANIC INST. | 40.00 | $194,119 | $0 | $24,761 | Yes (X) | ||||
| JAYNE SMITTEN | |||||||||
| ASSOCIATE DEAN, CHS | 40.00 | $131,426 | $0 | $13,987 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,719,484 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $469,746 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ARAMARK SERVICES INC | |||||
| 5880 NOLENVILLE PIKE | NASHVILLE | TN | 37211 | FOOD SERVICES | $3,641,562 |
| EVIDENCE IN MOTION UNIVERSITY PARTNERSHI | |||||
| 1650 LYNDON FARM CT SUITE 300 | LOUISVILLE | KY | 40223 | EDUCATION SOLUTIONS - REVENUE SHARE | $1,993,110 |
| BARNES AND NOBLE COLLEGE BOOKSELLERS LL | |||||
| 120 MOUNTAIN VIEW BLVD | BASKING RIDGE | NJ | 07920 | BOOKS SERVICES/BOOKSTORE MGMT | $1,707,807 |
| ALLIED UNIVERSAL SECURITY SERVICES | |||||
| 19164 VAN NESS AVE | TORRANCE | CA | 905011101 | SECURITY SERVICES | $1,507,219 |
| THE SYSTEM CENTER INC | |||||
| 1738 SILVA STREET | HONOLULU | HI | 96819 | FURNITURES, WORKSPACES INSTALLATION | $1,066,405 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 54 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $49,600 | FundraisingAmt |
| Government Grants | $4,534,728 | GovernmentGrantsAmt |
| All Other Contributions | $4,532,457 | AllOtherContributionsAmt |
| Noncash Contributions | $106,800 | NoncashContributionsAmt |
| Total Contributions | $9,116,785 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611310 | $118,003,944 | $118,003,944 |
| STUDENT HOUSING | 611310 | $7,464,290 | $7,464,290 |
| STUDENT MEAL SERVICE | 611310 | $3,690,468 | $3,690,468 |
| RESEARCH AND TECHNICAL | 541690 | $1,689,212 | $1,689,212 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $130,847,914 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,112,606 | TotalRevenueColumnAmt |
| Exclusion | $1,112,606 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $651,901 | TotalRevenueColumnAmt |
| Exclusion | $651,901 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,657 | TotalRevenueColumnAmt |
| Exclusion | $17,657 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,291,882 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,764,088 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$2,472,206 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,472,206 | TotalRevenueColumnAmt |
| Exclusion | -$2,472,206 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,496,421 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,369,334 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,127,087 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,127,087 | TotalRevenueColumnAmt |
| Exclusion | $3,127,087 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $54,216 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $49,600 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $44,707 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,509 | TotalRevenueColumnAmt |
| Exclusion | $9,509 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| BOOKSTORE REVENUE | 459210 | $2,038,540 | $2,038,540 | |
| PARKING REVENUE | 812930 | $1,999,312 | $80,199 | $1,919,113 |
| REBATES REVENUE | 900099 | $81,861 | $81,861 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $293,310 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $316,755 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$23,445 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,413,023 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,824,276 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $130,847,914 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,235,868 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,623,709 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,200,155 | TotalAmt |
| Program Services | $42,200,155 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,744,577 | TotalAmt |
| Program Services | $1,077,470 | ProgramServicesAmt |
| Management And General | $1,667,107 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,973,236 | TotalAmt |
| Program Services | $31,127,181 | ProgramServicesAmt |
| Management And General | $5,100,898 | ManagementAndGeneralAmt |
| Fundraising | $745,157 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,772,040 | TotalAmt |
| Program Services | $1,497,439 | ProgramServicesAmt |
| Management And General | $238,477 | ManagementAndGeneralAmt |
| Fundraising | $36,124 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,886,587 | TotalAmt |
| Program Services | $2,307,780 | ProgramServicesAmt |
| Management And General | $1,530,095 | ManagementAndGeneralAmt |
| Fundraising | $48,712 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,095,059 | TotalAmt |
| Program Services | $2,520,700 | ProgramServicesAmt |
| Management And General | $515,887 | ManagementAndGeneralAmt |
| Fundraising | $58,472 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $588,837 | TotalAmt |
| Program Services | $17,657 | ProgramServicesAmt |
| Management And General | $571,180 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,921 | TotalAmt |
| Management And General | $324,921 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,489 | TotalAmt |
| Management And General | $46,489 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,192,363 | TotalAmt |
| Program Services | $14,732,419 | ProgramServicesAmt |
| Management And General | $3,323,893 | ManagementAndGeneralAmt |
| Fundraising | $136,051 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,140,717 | TotalAmt |
| Program Services | $562,413 | ProgramServicesAmt |
| Management And General | $434,034 | ManagementAndGeneralAmt |
| Fundraising | $144,270 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,349,014 | TotalAmt |
| Program Services | $3,807,208 | ProgramServicesAmt |
| Management And General | $519,150 | ManagementAndGeneralAmt |
| Fundraising | $22,656 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,255,800 | TotalAmt |
| Program Services | $103,395 | ProgramServicesAmt |
| Management And General | $5,139,406 | ManagementAndGeneralAmt |
| Fundraising | $12,999 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,859,403 | TotalAmt |
| Program Services | $2,325,252 | ProgramServicesAmt |
| Management And General | $8,514,868 | ManagementAndGeneralAmt |
| Fundraising | $19,283 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,675,663 | TotalAmt |
| Program Services | $2,228,462 | ProgramServicesAmt |
| Management And General | $397,999 | ManagementAndGeneralAmt |
| Fundraising | $49,202 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $593,491 | TotalAmt |
| Program Services | $382,559 | ProgramServicesAmt |
| Management And General | $205,087 | ManagementAndGeneralAmt |
| Fundraising | $5,845 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,735,689 | TotalAmt |
| Management And General | $4,735,689 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,331,102 | TotalAmt |
| Management And General | $3,331,102 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,622,346 | TotalAmt |
| Program Services | $2,216 | ProgramServicesAmt |
| Management And General | $1,620,130 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| UTILITIES | $1,591,878 | $14,165 | $1,577,713 |
| RECRUITMENT | $945,433 | $938,367 | $7,066 |
| BAD DEBT | $912,783 | $18,377 | $894,406 |
| UBI TAX | $35,430 | $35,430 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,601,879 | TotalAmt |
| Program Services | $1,290,597 | ProgramServicesAmt |
| Management And General | $309,982 | ManagementAndGeneralAmt |
| Fundraising | $1,300 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,474,892 | TotalAmt |
| Program Services | $107,153,812 | ProgramServicesAmt |
| Management And General | $41,041,009 | ManagementAndGeneralAmt |
| Fundraising | $1,280,071 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,558 | BOYAmt |
| EOY | $997 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,696,952 | BOYAmt |
| EOY | $9,447,714 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,679,783 | BOYAmt |
| EOY | $4,601,650 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,794,055 | BOYAmt |
| EOY | $15,268,552 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $725,118 | BOYAmt |
| EOY | $625,616 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,866,728 | BOYAmt |
| EOY | $1,702,442 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $132,491,500 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $59,849,168 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,702,113 | BOYAmt |
| EOY | $72,642,332 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,994,125 | BOYAmt |
| EOY | $48,950,765 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,360,488 | BOYAmt |
| EOY | $82,900,613 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,820,920 | BOYAmt |
| EOY | $236,140,681 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,416,934 | BOYAmt |
| EOY | $12,250,062 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,831,628 | BOYAmt |
| EOY | $7,891,246 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,210,423 | BOYAmt |
| EOY | $68,175,671 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $546,925 | BOYAmt |
| EOY | $257,765 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,573,099 | BOYAmt |
| EOY | $83,457,343 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,579,009 | BOYAmt |
| EOY | $172,032,087 | 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 | $40,233,359 | BOYAmt |
| EOY | $35,482,486 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,008,552 | BOYAmt |
| EOY | $28,626,108 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,241,911 | BOYAmt |
| EOY | $64,108,594 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,820,920 | BOYAmt |
| EOY | $236,140,681 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,650,616 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,694,644 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$1,177,345 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | 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
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $118,350 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,709,869 | BeginningYearBalanceAmt |
| Contributions | $48,951 | ContributionsAmt |
| Investment Earnings Or Losses | $5,974,223 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,333,951 | OtherExpendituresAmt |
| End Year Balance | $51,399,092 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $48,225,650 | BeginningYearBalanceAmt |
| Contributions | $2,689,362 | ContributionsAmt |
| Investment Earnings Or Losses | $5,087,297 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,292,440 | OtherExpendituresAmt |
| End Year Balance | $50,709,869 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $56,517,052 | BeginningYearBalanceAmt |
| Contributions | $1,764,101 | ContributionsAmt |
| Investment Earnings Or Losses | -$7,844,731 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,210,772 | OtherExpendituresAmt |
| End Year Balance | $48,225,650 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,037,065 | BeginningYearBalanceAmt |
| Contributions | $5,007,216 | ContributionsAmt |
| Investment Earnings Or Losses | $11,817,438 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,344,667 | OtherExpendituresAmt |
| End Year Balance | $56,517,052 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $41,911,674 | BeginningYearBalanceAmt |
| Contributions | $555,228 | ContributionsAmt |
| Investment Earnings Or Losses | $1,829,396 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,259,233 | OtherExpendituresAmt |
| End Year Balance | $43,037,065 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.45640 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.54360 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $86,599,448 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,612,537 | DepreciationAmt |
| Book Value | $60,986,911 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,208,399 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,675,863 | DepreciationAmt |
| Book Value | $16,532,536 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,402,054 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,795,741 | DepreciationAmt |
| Book Value | $6,606,313 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $281,599 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,765,027 | DepreciationAmt |
| Book Value | -$11,483,428 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $72,642,332 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| HPU OPERATING LEASE RIGHT OF USE ASSET | $38,417,915 |
| HLRP OPERATING LEASE RIGHT OF USE ASSET | $36,420,720 |
| LT DEFERRED PGM DEVELOP COSTS | $6,784,000 |
| LONG-TERM BOND ISSUANCE COSTS | $905,290 |
| FINANCE LEASE RIGHT OF USE ASSET | $372,688 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $82,900,613 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| LT RIGHT OF USE FINANCE LEASE OBLIGATIONS | $69,261,956 |
| CURRENT PORTION OF RIGHT OF USE LEASE OBLIGATIONS | $4,096,860 |
| LINE OF CREDIT | $7,500,000 |
| LT FEDERAL STUDENT LOAN OBLIGATIONS | $1,955,360 |
| LT RIGHT OF USE OPERATING LEASE OBLIGATIONS | $393,313 |
| OTHER LIABILITIES | $249,854 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $83,457,343 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE PACIFIC ISLAND ART AND ARTIFACT COLLECTION CONSISTS OF APPROXIMATELY 400 CULTURALLY SIGNIFICANT PIECES. PART OF THE COLLECTION IS CURRENTLY DISPLAYED AND THE REMAINDER WILL BE AVAILABLE FOR PUBLIC VIEWING ONCE ADDITIONAL DISPLAY LOCATIONS ARE IDENTIFIED. THE COLLECTION WILL ENRICH THE KNOWLEDGE OF MANY PACIFIC ISLAND CULTURES, HISTORIES AND CUSTOMS THROUGH THE STUDY OF THE ART AND ARTIFACTS. |
| PART V, LINE 4: | THE HAWAII PACIFIC UNIVERSITY ENDOWMENT FUND INCLUDES ENDOWMENT FUNDS WITH DONOR RESTRICTIONS AND WITHOUT DONOR RESTRICTIONS. THE UNIVERSITY HAS ADOPTED INVESTMENT AND DISTRIBUTION POLICIES FOR ENDOWMENT ASSETS TO SUPPORT THE CURRENT AND FUTURE OPERATIONS OF THE UNIVERSITY WITH A STREAM OF RELATIVELY PREDICTABLE, STABLE AND CONSTANT EARNINGS TO PRESERVE AND ENHANCE THE PURCHASING POWER OF THE ENDOWMENT ASSETS. THE PRIMARY INVESTMENT OBJECTIVE OF THE ENDOWMENT ASSETS IS TO ATTAIN AN AVERAGE ANNUAL REAL TOTAL RETURN (NET OF INVESTMENT MANAGEMENT FEES AND AFTER INFLATION) IN EXCESS OF THE SPENDING RATE OVER THE LONG TERM, DEFINED AS ROLLING THREE-YEAR PERIODS, AND TO OUT PERFORM THE MEDIAN ENDOWMENT WITHIN A UNIVERSE OF OTHER SIMILARLY ENDOWED UNIVERSITIES. THE DISTRIBUTION POLICY FOR THE UNIVERSITY IS SET AT THE RATIO OF 4.5% OF THE AVERAGE ENDING MARKET VALUES OF THE INVESTMENT PORTFOLIO FOR THE TWELVE QUARTERS. |
| PART X, LINE 2: | THE UNIVERSITY EVALUATES ITS INCOME TAX POSITIONS EACH FISCAL YEAR TO DETERMINE WHETHER ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED IF EXAMINED BY THE APPLICABLE TAXING AUTHORITY. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED. THE FISCAL 2020 THROUGH 2022 TAX YEARS REMAIN OPEN FOR EXAMINATION BY THE TAXING AUTHORITIES. HPU IS NOT UNDER EXAMINATION BY ANY TAXING AUTHORITIES FOR ANY OPEN TAX YEARS. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | SPACE PERMITTING, PRINT ADVERTISING AND BROCHURES INCLUDE THE FOLLOWING STATEMENT: "HAWAII PACIFIC UNIVERSITY IS AN EQUAL OPPORTUNITY INSTITUTION THAT PROHIBITS DISCRIMINATION AGAINST, AND HARASSMENT OF, ANY PERSON ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, SEXUAL ORIENTATION, AGE, ANCESTRY, MARITAL STATUS, DISABILITY, ARREST AND COURT RECORD, OR VETERAN STATUS. SEX DISCRIMINATION INCLUDES SEXUAL HARASSMENT AND SEXUAL ASSAULT. FOR MORE INFORMATION ON HOW TO REPORT DISCRIMINATION OR HARASSMENT TO HPU, PLEASE GO TO WWW.HPU.EDU/STUDENTLIFE AND CLICK ON THE LINK TO THE STUDENT HANDBOOK." WHERE SPACE DOES NOT PERMIT THE LONG VERSION, A SHORTER VERSION IS USED: "HAWAII PACIFIC UNIVERSITY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, RELIGION, GENDER, AGE, ANCESTRY, MARITAL STATUS, SEXUAL ORIENTATION, VETERAN STATUS AND DISABILITY." |
| SCHEDULE E, PART I, LINE 6 | HAWAII PACIFIC UNIVERSITY PARTICIPATES IN UNITED STATES DEPARTMENT OF EDUCATION FINANCIAL AID PROGRAMS AND OTHER GOVERNMENT GRANT PROGRAMS FUNDING RESEARCH AND TEACHING. |
| LINE 7 - EXPLANATION OF RACIAL NONDISCRIMINATION COMPLIANCE: | HAWAII PACIFIC UNIVERSITY MEETS THE REQUIREMENTS OF REV. PROC. 75-50 PUBLICITY REQUIREMENTS BY MEETING THE 4.03(2)(B) EXCEPTION WHICH STATES "IF A SCHOOL CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE OR WORLDWIDE FROM A LARGE GEOGRAPHIC SECTION OR SECTIONS OF THE UNITED STATES AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS, THE PUBLICITY REQUIREMENT MAY BE SATISFIED BY COMPLYING WITH SECTION 4.02, SUPRA. SUCH A SCHOOL MAY DEMONSTRATE THAT IT FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY WITHIN THE MEANING OF THE PRECEDING SENTENCE EITHER BY SHOWING THAT IT CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS OR, WHEN MINORITY STUDENTS ARE NOT ENROLLED IN MEANINGFUL NUMBERS, THAT ITS PROMOTIONAL ACTIVITIES AND RECRUITING EFFORTS IN EACH GEOGRAPHIC AREA WERE REASONABLY DESIGNED TO INFORM STUDENTS OF ALL RACIAL SEGMENTS IN THE GENERAL COMMUNITIES WITHIN THE AREA OF THE AVAILABILITY OF THE SCHOOL. THE QUESTION WHETHER A SCHOOL SATISFIES THE PRECEDING SENTENCE WILL BE DETERMINED ON THE BASIS OF THE FACTS AND CIRCUMSTANCES OF EACH CASE." HAWAII PACIFIC UNIVERSITY CUSTOMARILY DRAWS STUDENTS FROM HAWAII, NATIONWIDE AND GLOBALLY AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THE UNIVERSITY CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. THE RACIAL MAKEUP OF ENROLLED STUDENTS ACCORDING TO IPEDS CATEGORIES IS AS FOLLOWS: AMERICAN INDIAN OR ALASKA NATIVE 0.4%, ASIAN/NATIVE HAWAIIAN/PACIFIC ISLANDER 20.7%, BLACK OR AFRICAN AMERICAN 5.3%, HISPANIC/LATINO 17.7%, WHITE 21.5%, NON-RESIDENT ALIEN 7.7%, AND TWO OR MORE RACES/OTHER/UNKNOWN 26.7%. THE UNIVERSITY COMPLIED WITH ALL ASPECTS OF REV. PROC. 75-50, SECTIONS 4.01 THROUGH 4.05. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 2 | PROGRAM SERVICES | RECRUITMENT | $60,841 |
| SOUTH ASIA | 1 | PROGRAM SERVICES | RECRUITMENT | $30,421 |
| EUROPE | 2 | PROGRAM SERVICES | RECRUITMENT | $60,841 |
| SOUTH AMERICA | 2 | PROGRAM SERVICES | STUDY ABROAD | $35,761 |
| EUROPE | 4 | PROGRAM SERVICES | FACULTY DEVELOPMENT | $9,282 |
| NORTH AMERICA | 2 | PROGRAM SERVICES | FACULTY DEVELOPMENT | $5,024 |
| EAST ASIA AND THE PACIFIC | 3 | PROGRAM SERVICES | FACULTY DEVELOPMENT | $7,565 |
| SOUTHEAST ASIA | 2 | PROGRAM SERVICES | RESEARCH | $19,087 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 18 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 18 | TotalEmployeeCnt |
| Subtotal Spent | $228,822 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $228,822 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE F, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE ACCRUAL METHOD IS USED TO ACCOUNT FOR EXPENDITURES WHICH ARE CARRIED ON THE BOOKS AND RECORDS OF THE UNIVERSITY. RECRUITMENT EXPENSES INCLUDE TRAVEL FOR RECRUITERS, FEES FOR AGENTS, FEES FOR PARTICIPATION IN COLLEGE RECRUITING FAIRS AND ADVERTISING. STUDY ABROAD EXPENSES INCLUDE TRAVEL AND EDUCATIONAL EXPENSES FOR STUDY ABROAD TRIPS. CONFERENCES AND CONSULTING EXPENSES INCLUDE TRAVEL, RELATED LABOR, MEETINGS AND SITE VISITS AS WELL AS FACULTY RESEARCH EXPENSES. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FIRST PITCH | Event1Nm |
| Gross Receipts Event1 | $21,000 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $6,400 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $14,600 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $1,600 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $500 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $150 | OtherDirectExpensesEvent1Amt |
| Event2 | FEAR THE FIN | Event2Nm |
| Gross Receipts Event2 | $82,816 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $43,200 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $39,616 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $18,541 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $7,895 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $13,816 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $2,205 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $103,816 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $49,600 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $54,216 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $18,541 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $7,895 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $15,416 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $500 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,355 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $44,707 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $9,509 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID & SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 2586 | RecipientCnt |
| Cash Grant | $42,200,155 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | HAWAII PACIFIC UNIVERSITY'S OFFICES OF FINANCIAL AID AND SCHOLARSHIPS OVERSEE FEDERAL AND UNIVERSITY GRANT, SCHOLARSHIP, LOAN AND WORK-STUDY PROGRAMS. FEDERAL PROGRAMS ARE ADMINISTERED ACCORDING TO THE LAWS, RULES AND REGULATIONS ISSUED BY THE U.S. DEPARTMENT OF EDUCATION, THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, OR OTHER GRANTING AGENCY. UNIVERSITY SCHOLARSHIPS AND GRANTS ARE ADMINISTERED ACCORDING TO THE POLICIES AND PROCEDURES IMPLEMENTED BY THE FINANCIAL AID OFFICE TO SUPPORT THE UNIVERSITY'S ENROLLMENT PLAN. THE OFFICES AWARD AID BASED ON THE FEDERAL FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND SUPPORTING DOCUMENTATION TO VERIFY A STUDENT'S ELIGIBILITY FOR NEED BASED PROGRAMS AND SCHOLARSHIPS WHERE NEED IS A CRITERIA. IN ADDITION, STUDENTS ARE REVIEWED BASED ON ACADEMIC AND TALENT QUALIFICATIONS FOR MERIT BASED SCHOLARSHIPS AND GRANTS IN AREAS SUCH AS DANCE, ATHLETICS, MUSIC, DEBATE AND OTHER AREAS. PRESIDENT'S SCHOLARS SCHOLARSHIPS ARE AWARDED BASED ON MERIT, GRADE POINT AVERAGE AND RECOMMENDATIONS. FINANCIAL AID AND THE SCHOLARSHIPS OFFICES MONITOR THE CONTINUED ELIGIBILITY OF STUDENTS FOR AWARDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (15 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN GOTANDA | ||||||||||||||
| TRUSTEE, PRESIDENT | $447,739 | $0 | $44,000 | $0 | $124,120 | $0 | $18,585 | $0 | $39,592 | $0 | $674,036 | $0 | $0 | $0 |
| JAN BOIVIN | ||||||||||||||
| SVP, GENERAL COUNSEL, SECR | $312,725 | $0 | $0 | $0 | $6,674 | $0 | $382 | $0 | $44,059 | $0 | $363,840 | $0 | $0 | $0 |
| DAVID KOSTECKI | ||||||||||||||
| SVP & CFO | $311,599 | $0 | $0 | $0 | $6,414 | $0 | $18,488 | $0 | $7,241 | $0 | $343,742 | $0 | $0 | $0 |
| JENNIFER WALSH | ||||||||||||||
| SVP & PROVOST | $274,162 | $0 | $0 | $0 | $6,574 | $0 | $17,423 | $0 | $23,189 | $0 | $321,348 | $0 | $0 | $0 |
| CODY DOWN | ||||||||||||||
| VP & CIO | $219,185 | $0 | $0 | $0 | $4,350 | $0 | $14,387 | $0 | $27,845 | $0 | $265,767 | $0 | $0 | $0 |
| GREGORY GRAUMAN | ||||||||||||||
| VP, ENROLLMENT MANAGEMENT | $218,055 | $0 | $0 | $0 | $6,270 | $0 | $14,394 | $0 | $27,040 | $0 | $265,759 | $0 | $0 | $0 |
| MARK ROSENBAUM | ||||||||||||||
| DEAN, COLLEGE OF BUSINESS | $239,052 | $0 | $0 | $0 | $774 | $0 | $14,508 | $0 | $6,133 | $0 | $260,467 | $0 | $0 | $0 |
| MAUREEN SILVA | ||||||||||||||
| VP, UNIVERSITY ADVANCEMENT | $171,639 | $0 | $20,000 | $0 | $18,896 | $0 | $9,000 | $0 | $5,979 | $0 | $225,514 | $0 | $0 | $0 |
| TRICIA CATALINO | ||||||||||||||
| DEAN, GRADUATE COHS | $200,655 | $0 | $0 | $0 | $253 | $0 | $12,442 | $0 | $11,935 | $0 | $225,285 | $0 | $0 | $0 |
| SHAUN MOSS | ||||||||||||||
| EXEC DIR, OCEANIC INST. | $186,931 | $0 | $0 | $0 | $7,188 | $0 | $11,661 | $0 | $13,100 | $0 | $218,880 | $0 | $0 | $0 |
| BRENDA JENSEN | ||||||||||||||
| DEAN, CNCS | $174,429 | $0 | $0 | $0 | $414 | $0 | $10,507 | $0 | $32,249 | $0 | $217,599 | $0 | $0 | $0 |
| EDNA MAGPANTAY-MONROE | ||||||||||||||
| DEAN, NURSING (START 12/19/22) | $200,194 | $0 | $0 | $0 | $581 | $0 | $6,090 | $0 | $4,122 | $0 | $210,987 | $0 | $0 | $0 |
| ALLISON GOUGH | ||||||||||||||
| DEAN, LIBERAL ARTS | $172,985 | $0 | $0 | $0 | $774 | $0 | $10,636 | $0 | $10,863 | $0 | $195,258 | $0 | $0 | $0 |
| MANISH SEHGAL | ||||||||||||||
| DEAN, PS | $155,767 | $0 | $0 | $0 | $1,350 | $0 | $10,011 | $0 | $19,409 | $0 | $186,537 | $0 | $0 | $0 |
| JAYNE SMITTEN | ||||||||||||||
| ASSOCIATE DEAN, CHS | $130,664 | $0 | $0 | $0 | $762 | $0 | $8,135 | $0 | $5,852 | $0 | $145,413 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | HPU PRESIDENT JOHN GOTANDA RECEIVED A FULLY TAXABLE HOUSING ALLOWANCE AND TAXABLE GROSS-UP PAYMENT RELATED TO THE HOUSING ALLOWANCE. HPU ALSO PAYS FOR SOCIAL CLUB DUES FOR JOHN GOTANDA, JAN BOIVIN AND JENNIFER WALSH, WHICH ARE USED PRIMARILY FOR BUSINESS PURPOSES. |
| PART I, LINE 3 | ALL EXECUTIVE OFFICER COMPENSATION, INCLUDING THE PRESIDENT'S COMPENSATION, IS REVIEWED ANNUALLY BY THE COMPENSATION AND EXECUTIVE COMMITTEES OF THE BOARD OF TRUSTEES BASED ON COMPARABLE COMPENSATION FROM SIMILAR INSTITUTIONS, AND REASONABLENESS OF EXECUTIVE COMPENSATION IS ASSESSED BY AN INDEPENDENT EXECUTIVE COMPENSATION CONSULTANT. BASED ON THE COMPENSATION COMMITTEE'S RECOMMENDATIONS, THE EXECUTIVE COMMITTEE APPROVES EXECUTIVE COMPENSATION. APPROVAL IS DOCUMENTED IN THE MINUTES OF THE COMPENSATION AND EXECUTIVE COMMITTEES. |
| PART I, LINE 4B: | THE FOLLOWING EXECUTIVES HAVE ARRANGEMENTS WHICH PROVIDE FOR SUPPLEMENTAL RETIREMENT BENEFITS AS DESCRIBED IN IRS SEC 457(B). JAN BOIVIN DAVID KOSTECKI |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| STATE OF HAWAII DEPARTMENT OF BUDGET AND FINANCE | ||||||||
| A | 990266961 | 419800PV3 | 2024-06-26 | $35,870,994 | TO REFUND BONDS ISSUED 7/30/2013 | 0 | 0 | 0 |
| DEPARTMENT OF BUDGET AND FINANCE OF THE STATE OF HAWAII | ||||||||
| B | 990266961 | 419800LX3 | 2018-03-15 | $33,915,000 | TO REFUND BONDS ISSUED 1/22/2015 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt |
|---|---|---|---|---|---|---|---|---|---|
| A | $35,870,994 | $3,429,519 | $717,419 | $31,724,056 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| B | $33,915,051 | $2,851,928 | $339,063 | $31,071,138 | Yes (1) | 0 | Yes (1) | Yes (1) | $1,535,000 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | Yes (1) | Yes (1) | 0 | 0.03800 | 0.01800 | 0.05600 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | 0 | 0 | 0.03700 | 0.01800 | 0.05500 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART III, LINE 7, COLUMN A AND B | AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. |
| SCHEDULE K, PART II, LINE 3, COLUMN B | THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | GIFTS-IN-KIND | Desc |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $106,800 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | DURING INTERVALS BETWEEN MEETINGS OF THE BOARD, AND SUBJECT TO SUCH LIMITATIONS AS MAY BE REQUIRED BY LAW OR SPECIFICALLY IMPOSED BY ACTIONS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD. THE OFFICERS OF THE BOARD, WHO ARE ALSO TRUSTEES, AND THE CHAIRS OF THE STANDING COMMITTEES, CONSTITUTE THE EXECUTIVE COMMITTEE. THE CHAIR OF THE BOARD SERVES AS THE CHAIR OF THE EXECUTIVE COMMITTEE. THE SECRETARY OF THE BOARD SERVES AS THE SECRETARY OF THE EXECUTIVE COMMITTEE. DURING THE TAX YEAR, THE EXECUTIVE COMMITTEE EXERCISED ITS AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 SUPPORTING WORKPAPERS ARE PREPARED AND REVIEWED INTERNALLY BY STAFF AND MANAGEMENT, INCLUDING THE CFO OF THE ORGANIZATION. THE FORM 990 IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM AND THE FINAL FORM 990 IS THEN REVIEWED BY THE AUDIT COMMITTEE, AN INDEPENDENT COMMITTEE OF THE BOARD OF TRUSTEES. THE AUDIT COMMITTEE APPROVES THE FORM 990 PRIOR TO FILING, WHICH APPROVAL WILL BE DOCUMENTED IN THE COMMITTEE MINUTES. THE FORM 990 WILL BE MADE AVAILABLE TO ALL TRUSTEES PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH TRUSTEE IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY DISCLOSING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST FOR REVIEW BY THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES. TRUSTEES WITH ANY ACTUAL OR POTENTIAL CONFLICTS MAY NOT VOTE ON MATTERS WITH WHICH THEY MAY HAVE A CONFLICT. OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY AND WHENEVER APPROPRIATE, ACTUAL AND POTENTIAL CONFLICTS OF INTEREST. ALL CONFLICTS ARE RESOLVED IN ACCORDANCE WITH HAWAII PACIFIC UNIVERSITY'S WRITTEN CONFLICT OF INTEREST POLICIES. |
| FORM 990, PART VI, SECTION B, LINE 15 | ALL EXECUTIVE OFFICER COMPENSATION, INCLUDING THE PRESIDENT'S COMPENSATION, IS REVIEWED ANNUALLY BY THE COMPENSATION AND EXECUTIVE COMMITTEES OF THE BOARD OF TRUSTEES BASED ON COMPARABLE COMPENSATION FROM SIMILAR INSTITUTIONS, AND REASONABLENESS OF EXECUTIVE COMPENSATION IS ASSESSED BY AN INDEPENDENT EXECUTIVE COMPENSATION CONSULTANT. BASED ON THE COMPENSATION COMMITTEE'S RECOMMENDATIONS, THE EXECUTIVE COMMITTEE APPROVES EXECUTIVE COMPENSATION. APPROVAL IS DOCUMENTED IN THE MINUTES OF THE COMPENSATION AND EXECUTIVE COMMITTEES. THE COMPENSATION AND EXECUTIVE COMMITTEES OF THE BOARD OF TRUSTEES EVALUATED AND APPROVED THE EXECUTIVE COMPENSATION OF THE PRESIDENT AND OTHER OFFICERS BASED ON COMPARABLE DATA OBTAINED FROM AN INDEPENDENT EXECUTIVE COMPENSATION CONSULTING FIRM SPECIALIZING IN HIGHER EDUCATION. THE COMPENSATION AND EXECUTIVE COMMITTEES REVIEWED THE COMPENSATION ANALYSIS FOR THE PRESIDENT IN RELATION TO ITS COMPENSATION PHILOSOPHY, BOARD EXPECTATIONS, AND ANY ADJUSTMENTS RECOMMENDED. THE PRESIDENT REVIEWED THE COMPENSATION OF OTHER OFFICERS BASED ON THE COMPENSATION SURVEY AND MADE RECOMMENDATIONS TO THE COMPENSATION COMMITTEE FOR APPROVAL. DECISIONS WERE DOCUMENTED IN THE MINUTES OF THE COMPENSATION COMMITTEE AND WERE SUBSEQUENTLY APPROVED AND DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE. PRESIDENT'S AND OFFICERS' COMPENSATION REVIEWED AND APPROVED AT AUGUST 6, 2024 REGULAR COMPENSATION COMMITTEE MEETING. EXECUTIVE COMMITTEE REVIEWED AND APPROVED RECOMMENDATIONS OF THE COMPENSATION COMMITTEE AT ITS SEPTEMBER 11, 2024 REGULAR MEETING. OFF-CYCLE COMPENSATION ADJUSTMENTS WERE REVIEWED AND APPROVED AT THE OCTOBER 22, 2024 SPECIAL COMPENSATION COMMITTEE MEETING. EXECUTIVE COMMITTEE REVIEWED AND APPROVED RECOMMENDATIONS OF THE COMPENSATION COMMITTEE AT ITS OCTOBER 22, 2024 SPECIAL MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | HAWAII PACIFIC UNIVERSITY MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE UNIVERSITY'S FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART IX, LINE 11G | ACADEMIC SERVICES: PROGRAM SERVICE EXPENSES 8,877,502. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,877,502. CONSULTANT FEES: PROGRAM SERVICE EXPENSES 101,810. MANAGEMENT AND GENERAL EXPENSES 156,944. FUNDRAISING EXPENSES 17,180. TOTAL EXPENSES 275,934. CUSTODIAL SERVICES: PROGRAM SERVICE EXPENSES 67,554. MANAGEMENT AND GENERAL EXPENSES 343,184. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 410,738. FOOD SERVICES: PROGRAM SERVICE EXPENSES 3,399,170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 649. TOTAL EXPENSES 3,399,819. OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 2,286,383. MANAGEMENT AND GENERAL EXPENSES 1,043,140. FUNDRAISING EXPENSES 118,222. TOTAL EXPENSES 3,447,745. PARKING MANAGEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 571,434. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 571,434. SECURITY SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 822,225. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 822,225. TRANSPORTATION SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 386,966. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 386,966. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII LIFESTYLE RETAIL PROPERTIES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 ALOHA TOWER DR STE 3200 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 320361534 | EIN |
| Primary Activities | REAL ESTATE | PrimaryActivitiesTxt |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Total Income | $4,106,041 | TotalIncomeAmt |
| End Of Year Assets | $92,946,358 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HPU | BusinessNameLine1Txt |