2021-05-17T09:37:26-05:00 2020-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2019-07-01 941279798 PACIFIC UNION COLLEGE % BRANDON PARKER PACI 7079656210 ONE ANGWIN AVENUE ANGWIN CA 94508 BRANDON PARKER CORPORATE TREASURER 7079656210 2021-05-15 true Lauren R Denton P01571860 2604604000 2019 2022-09-23 18:48:47Z ROBERT A CUSHMAN JR ONE ANGWIN AVE ANGWIN CA 94508 41899569 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 20 19 1016 19 197644 13967 5167288 6750795 37319998 33938697 2138978 818254 7175874 201336 51802138 41709082 13011567 12381695 0 0 23721280 23158020 9275 0 782342 16956729 15059757 53698851 50599472 -1896713 -8890390 86026117 87095773 48566213 58223645 37459904 28872128 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 46008512 12381695 33938697 PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AROUND 950 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AROUND 400 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. 46008512 true true false false false false true false false true true false false false true false false true true false false false false false true false false false true true false false false false false false false false false false false false false true true true false false true 84 0 1016 true true true false false false false true true 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 7079656210 FINANCIAL ADMIN OFFICE 1 ANGWIN AV ANGWIN CA 94508 ROBERT CUSHMAN JR PRESIDENT 40.0 0.0 X X 159744 0 12775 BRANDON PARKER CORPORATE TREASURER 40.0 0.0 X 115220 0 14026 STACY NELSON II AVP FOR HUMAN RESOURCES 40.0 0.0 X 108166 0 11346 JANA AAGAARD TRUSTEE 1.0 0.0 X 0 0 0 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 JARROD MCNAUGHTON TRUSTEE 1.0 0.0 X 0 0 0 DWAYNE LESLIE TRUSTEE 1.0 0.0 X 0 0 0 JORGE SORIA TRUSTEE 1.0 0.0 X 0 0 0 ESTHER HEROLD TRUSTEE 1.0 0.0 X 0 0 0 KRISTINE JOHNSON TRUSTEE 1.0 0.0 X 0 0 0 STEVEN SPEARS VICE CHAIR 1.0 0.0 X 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 383130 0 38147 3 false true false BON APPETIT PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 827319 HELMER SONS PO BOX 868 ANGWIN CA 94508 BUILDING CONTRACTOR 804397 ELAN CORPORATE PAYMENT SYSTEMS PO BOX 6343 FARGO ND 58125 CREDIT CARD SERVICE 255758 ALLIED UNIVERSAL PO BOX 31001-2374 PASADENA CA 91110 SECURITY 353137 ACE HARDWARE 2200 KENSINGTON CT OAK BROOK IL 60523 HARDWARE SERVICE 425274 14 27830 1307643 5415322 6750795 TUITION & FEES 611710 26757987 26757987 MEN & WOMEN'S DORMITORIES 611710 3045035 3045035 STUDENT HOUSING 611710 1463431 1463431 VARIOUS FEES 611710 235994 235994 FOOD SERVICE 611710 52662 52662 2383588 2236014 147574 33938697 742945 742945 0 0 371958 159623 212335 0 212335 50070 162265 75309 75309 75309 75309 19745 27830 30864 -11119 -11119 0 0 0 0 0 0 WATER SYSTEM 900099 120 120 120 41709082 33791243 197644 969400 0 12381695 12381695 0 0 370184 160001 110307 99876 0 14574840 12728361 1727493 118986 2400271 2059914 299249 41108 4677091 4469078 117675 90338 1135634 974602 141583 19449 330708 330708 190405 180421 9984 120784 120784 0 0 0 2423400 2398869 24531 384405 382471 618 1316 1735610 1553182 114277 68151 731594 693551 11033 27010 0 3433988 3113470 320518 551328 509174 42154 0 0 1254990 1102531 152459 0 1609260 1426764 182496 695217 691127 4090 BUILDING & EQUIPMENT REPAIR 473779 313657 159990 132 MISCELLANEOUS 265909 26602 239307 BAD DEBT 137952 91354 46598 BANKING FEES 191406 126752 64654 529022 474649 54373 50599472 46008512 3808618 782342 38051 31814 3268920 7846567 6970740 3504929 6254617 3696797 0 0 0 0 10169595 8638001 381607 286988 854883 715845 89490614 50513396 35834812 38977218 21667949 22790446 0 0 0 0 0 0 584943 607168 86026117 87095773 5053999 6845550 0 0 0 0 0 0 0 0 0 0 34916576 40682306 0 0 8595638 10695789 48566213 58223645 X 5304512 -2293547 32155392 31165675 37459904 28872128 86026117 87095773 X -8890390 338886 -36272 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 860.00 1 false 29213723 278545 1028896 655739 -225378 30090803 28366789 751162 1150058 1138021 -83735 29213723 25775589 1998263 1264151 537014 134200 28366789 23571390 657019 1954113 547508 -140575 25775589 25256567 168805 -501989 671016 680977 23571390 0.07410 0.92590 false false 10111314 2101605 12212919 46712238 32134714 14577524 18885255 10311317 8573938 11680202 8067365 3612837 38977218 0 DEPOSITS FROM OTHERS 2845777 TRUSTS PAYABLE 1318032 ASSET RETIREMENT OBLIGATION 2949147 REFUNDABLE ADVANCE - PPP LOAN 3582833 10695789 37757849 338886 8127848 8466734 29291115 12417967 12417967 41709082 46105417 7887640 7887640 38217777 12381695 12381695 50599472 SCHEDULE D, PART II, LINE 9 THE REVENUE WAS RECORDED IN THE YEAR RECEIVED. THE INCOME WAS AUDITED BY BKD WHEN 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 $159,623 SPECIAL EVENTS EXPENSE $30,864 HOWELL MOUNTAIN ENTERPRISES REVENUE $7,937,361 TOTAL $8,127,848 LINE 4B STUDENT AID RECLASS $12,381,695 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $36,272 TOTAL $12,417,967 PART XII LINE 2D RENTAL EXPENSE $159,623 HOWELL MOUNTAIN ENTERPRISES EXPENSE $7,697,153 SPECIAL EVENTS EXPENSE $30,864 TOTAL $7,887,640 LINE 4B STUDENT AID RECLASS $12,381,695 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. MAXWELL CUP 47575 27830 19745 17640 3140 10084 0 47575 27830 19745 17640 3140 10084 30864 -11119 false EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 1070 12381695 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 159681 0 63 0 0 0 12775 0 0 0 172519 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. 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, ASSOCIATE VP OF FINANCE, 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 27, 2020. 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 -$36,272 HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 2281631 1863349 1.00000 true CHARITABLE REMAINDER TRUSTS (2) CHAR. REM. TR CA NA TRUST false false false false false false false false false false true false false false false false false false false false HOWELL MOUNTAIN ENTERPRISES INC J 98904 CASH