2022-05-16T08:55:18-05:00 2021-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2020-07-01 941279798 PACIFIC UNION COLLEGE % BRANDON PARKER PACI 7079657519 ONE ANGWIN AVENUE ANGWIN CA 94508 BRANDON PARKER CORPORATE TREASURER 7079656210 2022-05-15 true BRANDON PARKER 999009999 Lauren R Denton P01571860 2604604000 3 2020 2022-09-23 18:48:47Z RALPH TRECARTIN ONE ANGWIN AVE ANGWIN CA 94508 50466423 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 20 19 848 19 110916 10760 6750795 16087155 33938697 31820668 818254 842386 201336 208112 41709082 48958321 12381695 13044117 0 0 23158020 19133983 0 0 739409 15059757 14842333 50599472 47020433 -8890390 1937888 87095773 98736096 58223645 62921453 28872128 35814643 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. false false 42656164 13044117 31762043 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. 42656164 true true false false false false true false false true true false false false true false false true true true false false false false false false false false true true false false false false false false false false true false false false false true true true false false true 82 0 848 true true true false false false false false false false false false false false X 20 19 false false false false false false false true true false false true true true true true true true true false CA X BRANDON PARKER 7079656633 FINANCIAL ADMIN OFFICE 1 ANGWIN AV ANGWIN CA 94508 ROBERT CUSHMAN JR PRESIDENT 40.0 0.0 X X 165823 0 12775 HANNAH SARAVANAKUMAR PROFESSOR OF NURSING 40.0 0.0 X 108739 0 17178 BRANDON PARKER CORPORATE TREASURER 40.0 0.0 X 96104 0 18113 BERIT VON POHLE TRUSTEE 1.0 0.0 X 0 0 0 BONNIE HERNANDEZ COMAZZI TRUSTEE 1.0 0.0 X 0 0 0 BRADFORD NEWTON CHAIR 1.0 0.0 X X 0 0 0 DWAYNE LESLIE TRUSTEE 1.0 0.0 X 0 0 0 ESTHER HEROLD TRUSTEE 1.0 0.0 X 0 0 0 JANA AAGAARD TRUSTEE 1.0 0.0 X 0 0 0 JARROD MCNAUGHTON TRUSTEE 1.0 0.0 X 0 0 0 JORGE SORIA TRUSTEE 1.0 0.0 X 0 0 0 KRISTINE JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 LEON BROWN SR TRUSTEE 1.0 0.0 X 0 0 0 MARC WOODSON TRUSTEE 1.0 0.0 X 0 0 0 RALPH WATTS III TRUSTEE 1.0 0.0 X 0 0 0 RAMIRO CANO TRUSTEE 1.0 0.0 X 0 0 0 RICARDO GRAHAM TRUSTEE 1.0 0.0 X 0 0 0 RUTH CHUNG TRUSTEE 1.0 0.0 X 0 0 0 SHEILA HODGKIN TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN MAYER FINANCE COMMITTEE CHAIR 1.0 0.0 X X 0 0 0 STEVEN HERBER TRUSTEE 1.0 0.0 X 0 0 0 STEVEN SPEARS VICE CHAIR 1.0 0.0 X X 0 0 0 370666 0 48066 2 false true false BON APPETIT PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 1300168 HELMER SONS PO BOX 868 ANGWIN CA 94508 BUILDING CONTRACTOR 1470447 ALLIED UNIVERSAL 161 WASHINGTON ST STE 600 CONSHOHOCKEN PA 19428 SECURITY 506934 ZIMMERLY CONTRUCTION INC PO BOX 312 ANGWIN CA 94508 BUILDING CONTRACTOR 259127 PACIFIC LANDSCAPES PO BOX 481 SEBASTOPOL CA 95473 LANDSCAPING 248899 5 6380758 9706397 4646055 16087155 TUITION & FEES 611710 27097198 27097198 MEN & WOMEN'S DORMITORIES 611710 2485944 2485944 STUDENT HOUSING 611710 1471720 1471720 VARIOUS FEES 611710 220563 220563 FOOD SERVICE 611710 26006 26006 519237 460428 58809 31820668 552235 552235 0 0 358093 150165 207928 0 207928 52107 155821 1577151 70937 1357937 219214 70937 290151 290151 0 0 0 0 0 0 0 0 0 WATER SYSTEM 900099 184 184 184 48958321 31762043 110916 998207 0 13044117 13044117 0 0 296511 128158 88354 79999 0 12774546 11001886 1576871 195789 2421314 2077974 301872 41468 2629169 2512237 66149 50783 1012443 868880 126224 17339 245426 245426 239582 239582 124130 124130 0 0 0 2061559 2036188 25371 497825 495320 800 1705 1648281 1475032 108527 64722 599185 568027 9036 22122 0 3202787 2903849 298938 425506 392972 32534 0 0 1415305 1243371 171934 0 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657019 1954113 547508 -140575 25775589 0.07190 0.92810 false false 12662671 2101605 14764276 47628360 32920600 14707760 18797147 10634541 8162606 12069418 8232249 3837169 41471811 0 DEPOSITS FROM OTHERS 1548756 TRUSTS PAYABLE 5808136 ASSET RETIREMENT OBLIGATION 2949147 10306039 49156215 3945818 9296193 13242011 35914204 13044117 13044117 48958321 42073059 8096743 8096743 33976316 13044117 13044117 47020433 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 150,165 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 1,058,809 HOWELL MOUNTAIN ENTERPRISES REVENUE 8,087,219 TOTAL $ 9,296,193 LINE 4B STUDENT AID RECLASS $13,044,117 PART XII LINE 2D RENTAL EXPENSE 150,165 HOWELL MOUNTAIN ENTERPRISES EXPENSE 7,946,578 TOTAL $ 8,096,713 LINE 4B STUDENT AID RECLASS $13,044,117 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. true true true true true true true false false false false false false false false true false true 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. false EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 1103 13044117 PART I, LINE 2 ALL SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY MONITORING REGISTRATION AND SATISFACTORY COMPLETION OF COURSES AND PROGRAMS TOWARDS EDUCATIONAL REQUIREMENTS. X X true true X X X false false false false false false false false false ROBERT CUSHMAN JR PRESIDENT 165760 0 63 0 0 0 12775 0 0 0 178598 0 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. X 1 4646055 FMV false true false SCHEDULE M, PART I THE AMOUNTS LISTED IN PART 1, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. FORM 990, PART VI, LINE 1B ROBERT A. CUSHMAN JR. 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. THE LAST AUDIT REPORT WAS ISSUED APRIL 11, 2022 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 $1,058,809 HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 2077722 1752387 1.00000 true CHARITABLE REMAINDER TRUSTS (2) CHAR. REM. TR CA NA TRUST false false false false true true false false false false true false false false false false false false false false HOWELL MOUNTAIN ENTERPRISES INC J 110064 CASH HOWELL MOUNTAIN ENTERPRISES INC D 3585772 CASH HOWELL MOUNTAIN ENTERPRISES INC E 107120 CASH