2021-05-13T12:01:01-05:00 2020-06-30 910189318 MOSS ADAMS LLP PO BOX 22650 YAKIMA WA 989072650 990 2019-07-01 911160585 HERITAGE UNIVERSITY HERI 5098658500 3240 FORT ROAD TOPPENISH WA 989489599 ANDREW SUND PRESIDENT 5098658500 2021-05-11 1 EMINA O CRESSWELL CPA P01217304 5092487750 2021-05-11 2019 2022-09-23 18:48:47Z ANDREW SUND 3240 FORT ROAD TOPPENISH WA 989489599 30322122 0 X WWW.HERITAGE.EDU X 1981 WA HERITAGE UNIVERSITY IS A NON-PROFIT, INDEPENDENT, NON-DENOMINATIONAL ACCREDITED INSTITUTION OF HIGHER EDUCATION OFFERING UNDERGRADUATE AND GRADUATE EDUCATION. ITS MISSION IS TO PROVIDE QUALITY, ACCESSIBLE HIGHER EDUCATION TO MULTICULTURAL POPULATIONS, WHICH HAVE BEEN UNDERSERVED IN THE YAKIMA VALLEY. 29 28 523 30 0 0 2701274 2270009 22408403 22149016 950774 469955 458397 359446 26518848 25248426 3249827 3661762 0 0 16214908 15041550 0 0 643082 6766147 6302774 26230882 25006086 287966 242340 56678010 56286986 13754848 12234330 42923162 44052656 X HERITAGE UNIVERSITY'S MISSION IS TO PROVIDE QUALITY, ACCESSIBLE HIGHER EDUCATION TO MULTICULTURAL POPULATIONS WHICH HAVE BEEN UNDESERVED IN THE YAKIMA VALLEY. WITHIN ITS LIBERAL ARTS CURRICULUM, HERITAGE OFFERS STRONG PROFESSIONAL AND CAREER-ORIENTED PROGRAMS DESIGNED TO ENRICH THE QUALITY OF LIFE FOR STUDENTS AND THEIR COMMUNITIES. 0 1 11166278 330934 20140993 TO PROVIDE CLASSROOM, FACULTY AND SERVICES TO ALL HERITAGE STUDENTS, PREDOMINANTLY MINORITY UNDERGRADUATE AND GRADUATE STUDENTS, WHO ARE LIVING IN AN ISOLATED LOCATION AT OR BELOW THE FEDERAL POVERTY GUIDELINES. 5170448 2407826 1356711 TO PROVIDE STUDENTS WITH SERVICES INCLUDING FINANCIAL AID ASSISTANCE, COUNSELING, INTERNSHIPS, JOB PLACEMENT, SCHOLARSHIPS, AND GRANTS. 2765767 923002 477629 ACADEMIC SUPPORT INCLUDING STUDENT SUPPORT AND ACCESS TO LEARNING RESOURCES, AND RECORD MAINTENANCE. 201345 0 473539 PUBLIC SERVICE. 201345 0 473539 19303838 1 1 0 1 0 0 0 1 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 124 0 1 523 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 29 28 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO OR X JEFF PHELPS 5098658643 3240 FORT ROAD TOPPENISH WA 989489599 SUND ANDREW HERITAGE PRESIDENT 40.00 2.00 X X 291102 0 28178 HILTON KATHLEEN BOARD CHAIR 1.00 X X 0 0 0 GERST BOB 1ST VICE CHAIR 1.00 X X 0 0 0 SIMMS ROY 2ND VICE CHAIR 1.00 X X 0 0 0 LAWRENCE DOUG SECRETARY 1.00 X X 0 0 0 FARINA KARLA TREASURER 1.00 X X 0 0 0 BOUCHEY RENEE BOARD MEMBER (THRU 06/20) 1.00 X 0 0 0 CHILES PAUL BOARD MEMBER 1.00 X 0 0 0 FRAIRE JOHN BOARD MEMBER 1.00 X 0 0 0 GARDNER GATES MIMI BOARD MEMBER 1.00 X 0 0 0 GONZALEZ MICHELLE BOARD MEMBER 1.00 X 0 0 0 GUIDON MICHAEL BOARD MEMBER 1.00 X 0 0 0 HILL BRAD BOARD MEMBER 1.00 X 0 0 0 HILL SAUNDRA BOARD MEMBER 1.00 X 0 0 0 LINNEN PAULA BOARD MEMBER 1.00 X 0 0 0 MCGREE ELIZABETH BOARD MEMBER 1.00 X 0 0 0 OSHIE PATRICK BOARD MEMBER 1.00 2.00 X 0 0 0 PIGOTT JIM BOARD MEMBER (THRU 06/20) 1.00 X 0 0 0 PINNELL RICK BOARD MEMBER 1.00 X 0 0 0 RAMSEY KIP BOARD MEMBER 1.00 X 0 0 0 REEVES JOHN BOARD MEMBER (THRU 04/20) 1.00 X 0 0 0 RIGDON PHILIP BOARD MEMBER 1.00 X 0 0 0 RUELAS GERARDO BOARD MEMBER 1.00 X 0 0 0 SMITH KEN BOARD MEMBER 1.00 X 0 0 0 STROM HENRY BOARD MEMBER 1.00 X 0 0 0 VERA ALEX BOARD MEMBER 1.00 X 0 0 0 WALLACH ELLEN BOARD MEMBER 1.00 X 0 0 0 WARNER BARRY BOARD MEMBER 1.00 X 0 0 0 WASHINES E ARLEN BOARD MEMBER 1.00 X 0 0 0 WEAVER GAIL BOARD MEMBER 1.00 X 0 0 0 SONODA KAZUHIRO PROVOST 40.00 X 136740 0 15576 HALL TAYLOR VP FINANCE, CFO 40.00 2.00 X 114231 0 15136 NYIRATI CHRISTINA DIRECTOR OF NURSING 40.00 X 136746 0 18588 WISE DAVID VP OF ADVANCEMENT 40.00 2.00 X 133587 0 18398 HILL MELISSA VP OF STUDENT AFFAIRS 40.00 X 127290 0 18388 DALE LINDA DIR., PA PROGRAM 40.00 X 127765 0 18016 MILLER THOMAS PROFESSOR 40.00 X 130000 0 9603 1197461 0 141883 11 0 1 0 PACIFIC NW UNIVERSITY 111 UNIVERSITY PARKWAY SUITE 202 YAKIMA WA 98901 EDUCATIONAL SERVICES 597101 JENZABAR INC 101 HUNTINGTON AVE SUITE 2200 BOSTON MA 02119 TECHNOLOGY SUPPORT SERVICES 184855 MOSS ADAMS LLC 402 EAST YAKIMA AVENUE YAKIMA WA 98901 ACCOUNTING SERVICES 108725 HANNA & ASSOCIATES 1090 E LAKESHORE DR COUER D ALENE ID 83814 ADVERTISING 106098 4 632922 1637087 315057 2270009 TUITION AND FEES 900099 17405528 17405528 FEDERAL GRANTS 900099 3194372 3194372 STUDENT FEE REVENUE 611710 574395 574395 STATE & LOCAL GRANTS 900099 505712 505712 PRIVATE GRANTS 900099 469009 469009 22149016 495514 495514 40500 12019 28481 28481 28481 4447083 366234 4505583 333293 -58500 32941 -25559 -25559 0 632922 43060 -43060 -43060 253910 179741 74169 74169 CHILDCARE 624410 299856 299856 299856 25248426 22448872 0 529545 3661762 3661762 650500 151773 498727 11494287 9625954 1631033 237300 562024 449960 96660 15404 1453108 1040599 384339 28170 881631 707943 155316 18372 57812 5825 51987 130005 130005 157952 157952 1097557 853227 197112 47218 217450 31171 17024 169255 464524 202143 164637 97744 527463 27739 499724 488448 351371 137077 324738 298858 23222 2658 59327 54322 4120 885 454598 204518 250080 1216474 901624 314850 70730 53596 17134 SUPPLIES 526244 407658 97483 21103 DUES AND SUBSCRIPTIONS 364345 273795 85577 4973 BAD DEBTS 145107 145107 25006086 19303838 5059166 643082 408326 680152 52256 29697 2303535 269588 692801 561945 33249 12791 0 64200 39359446 14973601 25689470 24385845 25527869 28597666 1737351 1489794 233153 195308 56678010 56286986 1722442 1751710 390205 0 276811 1156032 7015114 6664448 4350276 2662140 13754848 12234330 X 35618775 37033315 7304387 7019341 42923162 44052656 56678010 56286986 242340 887154 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 4329 4329 0 PART II-B, LINE 1: NATIONAL ASSOCIATES OF INDEPENDENT COLLEGES (ICW) #3033170 MEMBERSHIPS DUES WHICH A PORTION MAY GO TO LOBBYING FOR INDEPENDENT COLLEGES. ICW USED AN ESTIMATED 6% OF THEIR DUES ON LOBBYING. HERITAGE UNIVERSITY PAID A TOTAL OF $72,152 FOR DUES, OF WHICH $4,329 IS ESTIMATED TO BE USED FOR LOBBYING. 96773 X X 0 26238313 453370 1242977 944239 26990421 23930971 1776686 1405448 874792 26238313 16831003 6534898 1389888 824818 23930971 14589740 774817 2149800 683354 16831003 15011132 446014 -203924 663482 14589740 0.83590 0.13070 0.03340 1 0 234725 234725 34319444 11600159 22719285 3677389 2812246 865143 1127888 561196 566692 24385845 X PART III, LINE 4: LOCAL HISTORICAL ARTWORK OF THE COWICHE CANYON OUTSIDE YAKIMA, WA. THE COLLECTION OF ART HELPS SUPPORT THE UNIVERSITY'S ART DEPARTMENT/PROGRAM, ALONG WITH THE ART WING IN THE NEW BUILDING. THE ART WING DISPLAYS VARIOUS PIECES OF ART, INCLUDING THE DONATED PIECES. PART V, LINE 4: ENDOWMENTS ARE USED TO FUND SCHOLARSHIPS AND ACADEMIC PROGRAMS. PART X, LINE 2: THE UNIVERSITY IS A TAX-EXEMPT ORGANIZATION QUALIFYING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, HULL AND HUBS ARE ALSO ORGANIZED UNDER SECTION 501(C)(3) AND THEIR SOLE PURPOSE IS TO SUPPORT THE UNIVERSITY. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNIVERSITY'S TAX-EXEMPT PURPOSE WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE UNIVERSITY DID NOT ENGAGE IN AN ACTIVITY UNRELATED TO ITS TAX-EXEMPT PURPOSE; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT ADOPTED THE PROVISIONS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES AND HAS DETERMINED THEY HAVE NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2020 AND 2019. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE OFFICIAL COURSE CATALOG. THIS INFORMATION IS ALSO FOUND ON THE HERITAGE WEB SITE. THE MISSION OF THE UNIVERSITY IS TO SERVE MULTI-CULTURAL POPULATIONS AND IS WIDELY ADVERTISED AND COMMUNICATED AS SUCH. SCHEDULE E, PART I, LINE 6 HERITAGE UNIVERSITY RECEIVES VARIOUS GRANTS FROM GOVERNMENTAL AGENCIES SUCH AS; PELL GRANTS, DEPARTMENT OF EDUCATION GRANTS, EQUAL OPPORTUNITY GRANTS, AND OTHER GRANTS. SCHOLARSHIP EVENT 632922 632922 4539 1041 37480 632922 632922 4539 1041 37480 43060 -43060 1 0 0 INSTITUTIONAL AID 347 1221705 ENDOWED SCHOLARSHIPS 272 923002 NON-ENDOWED DONOR SCHOLARSHIPS 241 805977 GRANT-FUNDED SCHOLARSHIPS 16 177725 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT (FSEOG) 136 86834 CARES/OTHER EMERGENCY GRANTS 823 446519 PART I, LINE 2: HERITAGE UNIVERSITY PARTICIPATES IN FEDERAL GRANTS AND LOAN PROGRAMS. ALL OF THE STUDENT AWARDING PROCESS IS DOCUMENTED IN THE SOFTWARE USED TO DETERMINE ELIGIBILITY AND TRACK STUDENT AWARDS. FOR THOSE AWARDS WITH SUBJECTIVE SELECTION CRITERIA, THE DOCUMENTATION IS MAINTAINED BY THE PERSON RESPONSIBLE FOR SUCH AWARDS OR GRANTS. HERITAGE UNIVERSITY UNDERGOES A YEARLY AUDIT OF THE GRANTS AND OTHER FEDERAL FUNDS IN ACCORDANCE WITH A-133; A-87; AND OTHERS. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 SUND ANDREW HERITAGE PRESIDENT 245000 0 0 0 46102 0 18683 0 9495 0 319280 0 0 0 SONODA KAZUHIRO PROVOST 136740 0 0 0 0 0 7356 0 8220 0 152316 0 0 0 NYIRATI CHRISTINA DIRECTOR OF NURSING 136746 0 0 0 0 0 9671 0 8917 0 155334 0 0 0 WISE DAVID VP OF ADVANCEMENT 133587 0 0 0 0 0 9450 0 8948 0 151985 0 0 0 PART I, LINE 1A HERITAGE UNIVERSITY PURCHASED A HOUSE ON 7/1/2011 FOR USE BY THE PRESIDENT AS A PERSONAL RESIDENCE AND OTHER UNIVERSITY FUNCTIONS. THE PERSONAL USE OF THE HOUSE IS TREATED AS TAXABLE COMPENSATION TO DR. SUND. TAXABLE GROSS UP PAYMENTS ARE MADE TO THE PRESIDENT RELATING TO CERTAIN TAXABLE BENEFITS. THE UNIVERSITY ALSO PROVIDES GYM FEES, SOCIAL CLUB DUES, AS WELL AS VARIOUS OTHER PERSONAL SERVICES WHILE ON CAMPUS. A WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY SERIES 2013 911306482 2013-10-28 9000000 REFUND 2007 BOND AND FUND BUILDING CONSTRUCTION 0 0 0 A 2335553 9000000 145709 7349847 2015 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 A 1 X 5 315057 FMV ON DATE OF GIFT 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS FORM 990, PART III, LINE 3 DUE TO COVID-19, THE SCHOOL TEMPORARILY MOVED CLASSES AND ACTIVITIES ONLINE. IN-PERSON ACTIVITIES WILL RESUME WHEN IT IS SAFE TO DO SO. FORM 990, PART VI, SECTION A, LINE 4 AMENDED BY-LAWS WERE AMENDED JULY 1, 2019 AND INCLUDES THE FOLLOWING CHANGES: 1. THE MAXIMUM SIZE OF THE BOARD INCREASED FROM 25 TO 35 MEMBERS. 2. QUORUM WAS INCREASED FROM 1/3 TO 1/2 OF ALL DIRECTORS THEN IN OFFICE. 3. PLACED A LIMIT OF $100,000 ON UNBUDGETED EXPENDITURES BY THE PRESIDENT WITHOUT BOARD APPROVAL. 4. INSTITUTED A CONFLICT OF INTEREST POLICY FOR DIRECTORS, OFFICERS, AND OTHER SENIOR ADMINISTRATORS. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER GENERATES THE RETURN INFORMATION, WITH THE ASSISTANCE OF VARIOUS HERITAGE PERSONNEL. THE CFO AND THE PRESIDENT CAN REVIEW THE SUPPORTING SCHEDULES AND THE RETURN BEFORE FILING. ONCE THE RETURN IS COMPLETED, HERITAGE WILL SEND OUT NOTICE TO THE BOARD OF DIRECTORS TO NOTIFY THEM THAT THE RETURN IS AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTOR OF HR, THE PRESIDENT, AND OTHER MEMBERS OF MANAGEMENT REGULARLY REVIEW THE LISTING OF BOARD MEMBERS TO DETERMINE IF THERE ARE ANY CONFLICTS OF INTEREST. THE DIRECTOR OF HR IS RESPONSIBLE FOR ENSURING THAT EACH BOARD MEMBER UNDERSTANDS THE CONFLICT OF INTEREST POLICY AND SIGNS A DISCLOSURE EACH YEAR. THE DISCLOSURE LETTERS ARE KEPT ON FILE BY THE DIRECTOR OF HR. IN THE EVENT OF A CONFLICT OF INTEREST, MEMBERS ARE EXCUSED FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 EVERY YEAR, COMPENSATION FOR TOP MANAGEMENT IS DONE BY USING COMPARATIVE DATA PROVIDED BY CUPA. THE DATA IS REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD WHICH IS COMPRISED OF THE BOARD CHAIR, FINANCE COMMITTEE CHAIR, PRESIDENT OF THE UNIVERSITY AND THE CFO. THE RESULTS OF THE REVIEW ARE NOTED IN THE MEETING MINUTES FILED WITH THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE UPON REQUEST. HERITAGE U LEVERAGE LENDER 3240 FORT RD TOPPENISH WA 98948 475284384 LEVERAGE LENDING SUPPORT FOR HERITAGE UNIVERSITY WA 501(C)(3) LINE 12D, III-O HERITAGE UNIVERSITY 1 HERITAGE U BUILDING SUPPORT 3240 FORT RD TOPPENISH WA 98948 475071980 BUILDING SUPPORT FOR HERITAGE UNIVERSITY WA 501(C)(3) LINE 12A, I HERITAGE UNIVERSITY 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 1 HERITAGE U BUILDING SUPPORT K 133972 FMV HERITAGE U LEVERAGE LENDER A 47996 FMV