2021-05-17T16:10:25-07:00 2020-06-30 990 2019-07-01 910565553 SEATTLE PACIFIC UNIVERSITY SEAT 2062812066 3307 THIRD AVE W SEATTLE WA 981191997 Craig Kispert Sr VP for Finance & Administration 2062812066 2021-05-17 2019 2022-09-23 18:48:47Z Laura Hartley 3307 Third Ave W Seattle WA 981191997 171338355 0 X WWW.SPU.EDU X 1891 WA Seattle Pacific University is a Christian university fully committed to engaging the culture and changing the world by graduating people of competence and character, becoming people of wisdom, and modeling grace-filled community. 18 14 2439 188 132576 0 8916325 11162639 159610914 154916991 3983182 3844378 380287 313253 172890708 170237261 62877660 66759500 0 0 67196436 67001830 59195 59187 2917170 40854191 39926958 170987482 173747475 1903226 -3510214 330179328 346838207 95811970 115910976 234367358 230927231 Seattle Pacific University is a Christian university fully committed to engaging the culture and changing the world by graduating people of competence and character, becoming people of wisdom, and modeling grace-filled community. 0 0 119081868 65129541 136686773 Higher Education: The academic program serves 3,601 undergraduate and graduate students at its main Seattle campus, as well as 2,500 students per year online and in continuing education centers across Washington State. The University offers 69 undergraduate majors and 59 minors carried out through the College of Arts and Sciences and the schools of Business, Government and Economics; Education; Health Sciences; Theology; and Psychology, Family, and Community. Graduate studies include 31 master's degrees and five doctoral programs. 22039055 1462159 3671854 Student Services, Constituency and Other Programs: The University provides activities and services to 3,601 students in co-curricular and support programs while engaged in their academic activities. The University also provides programs for more than 46,706 alumni to keep them engaged and involved with the University for years to come. 14127382 0 12267773 Student Housing and Dining: As of Fall Quarter 2019, housing services are provided for 1,486 students and 1,198 students took part in the University meal plans. 2802513 167800 2290591 Public Service: The University operates a conference services program at its Seattle campus and at its 77 acre campus on Whidbey Island, known as "Camp Casey Conference Center". This center provides opportunities for students to further their studies in biological sciences and other disciplines, as well as providing a facility for diverse groups of nonprofit organizations to build community and provide educational opportunities for their constituents. The center offers all these groups a place to reflect, excel, discover and grow. This year there were 219 groups that utilized these facilities. In addition, the University through grant funding is also partnering with various congregations in providing participation grants for the development of their young adult ministries. 2802513 167800 2290591 158050818 1 1 0 1 0 0 1 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0 1 1 1 0 0 1 7858 0 1 2439 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 18 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 CA KY LA MD MI NH NJ NY OR SC WA X Craig Kispert-SeniorVPFinance-Admin 2062812222 3307 Third Ave W Seatle WA 981191997 X Daniel Martin President 50 0 X X 419133 0 189023 Jeffrey Van Duzer Provost 50.00 0 X X 349365 0 36274 Craig Kispert Senior VP for Finance and Administration 50.00 5 X 259015 0 61858 Bruce Congdon Interim Provost 50 0 X 254353 0 42998 Louise Furrow VP for University Advancement 50 0 X 194621 0 38959 Ross Stewart Dean 40 0 X 198898 0 32915 Debra Sequeira Dean 40 0 X 182215 0 29929 Jeffrey Jordan VP for Student Life 50 0 X 168893 0 37217 Micah Schaafsma Asst VP for Information Technology 40 0 X 169300 0 28298 Nathan Mouttet VP for Enrollment Management and Marketing 50 0 X 176009 0 21587 Lorie Wild Dean 40 0 X 166652 0 28118 Arthur Ellis Director - Global Curriculum Studies 40.00 0 X X 177822 0 9230 Gary Ames Board Member 1 0 X 0 0 0 Tina Chang Board Vice Chair 4.00 0 X X 0 0 0 Cedric Davis Board Chair 4.00 0 X X 0 0 0 Becky Gilliam Board Secretary 4 0 X X 0 0 0 Kevin Johnson Board Member 1 0 X 0 0 0 Dean Kato Board Member 1 0 X 0 0 0 Denise Martinez Board Member 1 0 X 0 0 0 Mark Mason Board Member 1 0 X 0 0 0 Michael McKee Board Member 1 3.00 X 0 0 0 Pete Menjares Board Member 1 0 X 0 0 0 Daryl Miller Board Treasurer 4 3.00 X X 0 0 0 George Parker Board Member 1 0 X 0 0 0 Mike Quinn Board Member 1 0 X 0 0 0 Leslie Vander Griend Board Member 1 0 X 0 0 0 Dennis Weibling Board Member 1 3.00 X 0 0 0 Matthew Whitehead Board Member 1 0 X 0 0 0 Deborah Wilds Board Member 1 0 X 0 0 0 2716276 0 556406 83 1 1 0 Sodexo Inc & Affiliates Dept 43283 Los Angeles CA 900883283 Food Services 4641867 Enviromech 430 SW 153rd St Burien WA 981662215 Mechanical Contractors 1046584 Synergy Building Services 2559 152nd Ave NE Redmond WA 980525549 Janitorial Services 598432 ShoNuff Foods 1481 SE 4th Ave Oak Harbor WA 982775076 Food Services 401281 NW Landscape Services of WA PO Box 102180 Pasadena CA 911890089 Landscaping Services 375847 27 56428 0 15250 1019643 4882026 5189292 776279 11162639 Tuition and Fees 611310 136686773 136686773 0 0 Student Housing and Dining 611310 12267773 12267773 0 0 Public Service Activities 611310 2290591 2290591 0 0 Seminars and Events 611310 462936 462936 0 0 Other Sales and Services 611310 469672 469672 0 0 2739246 2360858 0 378388 154916991 3820984 0 0 3820984 0 0 0 0 0 0 0 0 541993 0 351372 0 190621 0 190621 0 0 190621 722622 26500 712593 13135 10029 13365 23394 13365 0 10029 14050 15250 23994 -9944 0 -9944 0 0 0 0 0 0 0 0 0 0 0 0 Accommodation 721000 132576 0 132576 0 0 0 0 0 132576 170237261 154551968 132576 4390078 169030 169030 66278887 66278887 311583 311583 0 0 1694292 794601 575768 323923 277737 223876 53861 0 50424045 44466366 4666663 1291016 3315012 2958769 276145 80098 7520682 6570405 724356 225921 3770062 3255448 398873 115741 0 0 0 0 225392 62620 162597 175 138500 0 138500 0 0 0 0 0 59187 59187 756958 0 756958 0 7732746 7331913 381569 19264 582006 571594 6818 3594 4134161 3395087 526976 212098 1765040 1573867 104857 86316 3948 621 3327 0 10766115 9750603 705341 310171 2366476 2041701 302445 22330 0 0 0 0 182491 165449 9843 7199 0 0 0 0 0 0 0 0 8304424 7513688 637660 153076 550511 144805 405706 0 2418190 469905 1941224 7061 173747475 158050818 12779487 2917170 17024398 33569314 64277 105261 1879728 1606131 4445844 5366160 0 0 0 0 6730257 5639522 347427 350321 1031919 715707 248546412 91616992 158505476 156929420 140150002 142556371 330179328 346838207 13899571 12709821 0 5251183 5158286 62087174 90129861 14574042 7913008 95811970 115910976 X 147047897 142535688 87319461 88391543 234367358 230927231 330179328 346838207 -3510214 70087 0 0 0 0 X 0 1 X 1 1 1 X 8362910 15820056 8500788 8916326 11162639 52762719 0 0 0 0 0 0 0 0 0 0 0 0 8362910 15820056 8500788 8916326 11162639 52762719 4658003 48104716 2633664 3224258 3380865 4574204 4362977 18175968 3834 0 8637 16302 0 28773 0 0 0 0 0 0 70967460 783512601 0.67784 0.64465 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 7247 0 0 0 7247 0 Schedule C, Part II-B, Line 1 The University pays membership dues to the Independent Colleges of Washington and the NAICU which engage in lobbying activities. This amount represents the portion that is attributed to these activities. X X 1 3000 0 0 0 1 0 1 0 1 120743281 2251715 3275929 2959021 1204204 756958 121350742 110082879 2051890 13316183 2812300 1151425 743946 120743281 99731841 1639060 12872005 2407162 1039722 713143 110082879 81042036 10052946 12299003 2019437 989305 653402 99731841 78548443 2584538 3341074 1860251 981067 590701 81042036 0.38 0.35 0.27 0 1 1 21421412 23185901 44607313 7204925 174171311 76542945 104833291 0 0 0 0 0 9834020 5344791 4489229 0 12728843 9729256 2999587 156929420 Pooled investments-cash & short-term 9993037 F Pooled investments-stock & equity institutional funds 46509859 F Pooled investments-private equity funds 24468192 F Pooled investments-notes receivable 10847702 F Pooled investments-real estate 42032501 F Institutional funds-charitable gift annuity reserve 1710007 F Split interest agreements held by others 6995073 F 142556371 0 Governmental student loan programs 5006631 Student deposits and prepaid fees 1252302 Asset retirement obligation (present value) 1137035 Trust and annuity obligations (present value) 481744 Miscellaneous liabilities 35296 7913008 X 104886671 70087 0 0 -64019442 -63949355 168836026 756958 644277 1401235 170237261 108672418 0 0 0 846389 846389 107826029 756958 65164488 65921446 173747475 Schedule D, Part II, Line 9 The University holds an open space conservation easement on a small island in the Puget Sound of Washington. This easement is observed several times a year since it has no activity. The University does not disclose this on its financial statements. Schedule D, Part V, Line 4 The University's endowments consist of funds established for a variety of purposes. These endowments include both donor restricted endowment funds and funds designated by the Board of Trustees to function as endowments. Distributions from endowments are used primarily to provide scholarship resources for students enrolled at SPU. Distributions are made per any applicable donor instructions in the endowment agreements. Schedule D, Part X, Line 2 The University and the Foundation are exempt from federal income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code except for unrelated business taxable income as defined in sections 511 through 515 of the Internal Revenue Code. Accordingly, the financial statements do not include a provision for federal income tax. Schedule D, Part XI, Line 2d Grants and scholarships - (65,236,634); Grant administration cost recovery - 72,146; Seattle Pacific Foundation revenue, including trusts (consolidated in audited financial statements) - 1,145,046. Schedule D, Part XI, Line 4b Rental expense Part VIII6b - (351,372); Fundraising event expense included in Part VIII8b - (23,994); Seattle Pacific Foundation donations, including trusts (consolidated in audited financial statements) - 1,019,643. Schedule D, Part XII, Line 2d Seattle Pacific Foundation expense, including trusts (consolidated in audited financial statements) - 471,023; Rental expense part VIII6b - 351,372; Fundraising event expense included in Part VIII8b - 23,994. Schedule D, Part XII, Line 4b Grants and scholarships - 65,236,634; Grant administration cost recovery - (72,146). 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 SPU claims an exemption from the requirement to publish the University policy publicly (per Rev. Proc. 75-50) as the University draws its students nationally and their records show evidence of the nondiscrimination policy in meaningful numbers. The success of our policy is shown by having 43% or 1162 ethnic minority students in our student body, which constitutes meaningful results in comparison to the ethnic makeup of the Northwest region. Schedule E, Part I, Line 6 The University received federal awards from various federal agencies. These agencies are the U.S. Department of Education, U.S. Department of Health and Human Services, the National Science Foundation and the National Endowment for the Arts. These awards are primarily for student financial assistance and for research and development. This year we also received funds from the U.S. Department of Education's CARES Act Higher Education Emergency Relief Fund. 1 Central America and the Caribbean 0 0 Program Services Student study tours 85175 East Asia and the Pacific 0 0 Program Services Student study tours 39675 Europe (including Iceland and Greenland) 0 0 Program Services Student study tours 56542 Middle East and North Africa 0 0 Program Services Student study tours 49640 South America 0 0 Program Services Student service trip 20227 Central America and the Caribbean 0 0 Grantmaking Student financial aid 48604 East Asia and the Pacific 0 0 Grantmaking Student financial aid 67708 Europe (including Iceland and Greenland) 0 0 Grantmaking Student financial aid 142601 Middle East and North Africa 0 0 Grantmaking Student financial aid 18941 South America 0 0 Grantmaking Student financial aid 33729 0 0 562842 Student financial aid posted while studying abroad Central America and the Caribbean 1 0 48604 Financial aid posted to student accounts Book Student financial aid posted while studying abroad East Asia and the Pacific 7 0 67708 Financial aid posted to student accounts Book Student financial aid posted while studying abroad Europe (including Iceland and Greenland) 18 0 142601 Financial aid posted to student accounts Book Student financial aid posted while studying abroad Middle East and North Africa 2 0 18941 Financial aid posted to student accounts Book Student financial aid posted while studying abroad South America 4 0 33729 Financial aid posted to student accounts Book 0 0 0 0 0 0 Schedule F, Part I, Line 2 These are student financial aid grants awarded based on the institution's assessment of the recipient's academic achievement, financial need, and other standards similar to those held by other universities. The student's records are then monitored in order to ensure that the grant requirements are continuing to be met. These disbursements are made in accordance with the exempt purpose for which the institution was organized, and with procedures and conditions established by the university. X X X X X X X 1 Ruffalo Noel Levitz LLC PO Box 718 Des Moines IA 503030718 Coordinated telemarketing fundraiser 0 90660 59187 31473 90660 59187 31473 AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY Golf Tournament 29300 15250 14050 0 3819 18444 0 0 1731 0 0 29300 15250 14050 0 3819 18444 0 0 1731 23994 -9944 1 A Seattle Church 766 John St Seattle WA 981095132 463632939 501(c)3 13450 0 Participation grants for development of young adult ministries Lake Burien Presbyterian Church 15003 14th Ave SW Burien WA 981661746 910616446 501(c)3 14050 0 Participation grants for development of young adult ministries Lake Sammamish Foursquare Church 14434 NE 8th St Bellevue WA 980074146 943019551 501(c)3 13450 0 Participation grants for development of young adult ministries Lighthouse Christian Church 15530 Lake Hills Blvd Bellevue WA 980075928 912073902 501(c)3 13450 0 Participation grants for development of young adult ministries New Earth Tierra Nueva 701 E Fairhaven Burlington WA 982331914 911433771 501(c)3 13450 0 Participation grants for development of young adult ministries Northminster Presbyterian Church 7706 25th Ave NW Seattle WA 981174420 910581655 501(c)3 8250 0 Participation grants for development of young adult ministries Parklane CRC 16001 SE Main St Portland OR 972333204 943136771 501(c)3 23450 0 Participation grants for development of young adult ministries Rainier Avenue Church 4517 S Juneau Seattle WA 98118 911140928 501(c)3 13450 0 Participation grants for development of young adult ministries Renew Covenant Church 2721 164th St SW Lynnwood WA 980877809 273198084 501(c)3 14250 0 Participation grants for development of young adult ministries Silverdale United Methodist Church 9982 Silverdale Way NW Silverdale WA 983838926 910849867 501(c)3 13650 0 Participation grants for development of young adult ministries University Presbyterian Church 4540 15th Ave NE Seattle WA 98105 910564756 501(c)3 13450 0 Participation grants for development of young adult ministries Westminster Presbyterian Church 1925 Boulevard Rd SE Olympia WA 985013277 910651421 501(c)3 13450 0 Participation grants for development of young adult ministries 12 0 Institutional Student Scholarships & Grants 2805 0 61472399 Book Credit to student account Federally Funded Student Scholarships & Grants 836 0 2143823 Book Credit to student account Privately Funded Student Scholarships & Grants 592 0 2620024 Book Credit to student account Student Academic Achievement or Service Award 56 40200 0 Book Benevolence 2 2441 0 Book Schedule I, Part I, Line 2 Grant disbursements for the institution's exempt programs are made in accordance with the exempt purpose for which the institution was organized, and with procedures and conditions established by the institution's governing board. Student scholarships and grants are awarded based on the institution's assessment of recipient's academic achievement, financial need, and other standards similar to those held by other universities. The student's records are then monitored in order to ensure that the grant requirements are continuing to be met. X X X X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 Daniel Martin President 375331 0 0 0 43802 0 42291 0 146732 0 608156 0 0 0 Craig Kispert Senior VP for Finance and Administration 257455 0 0 0 1560 0 31461 0 30397 0 320873 0 0 0 Jeffrey Van Duzer Provost 190136 0 0 0 159229 0 25469 0 10805 0 385639 0 0 0 Bruce Congdon Interim Provost 183304 0 0 0 71049 0 28541 0 14457 0 297351 0 0 0 Louise Furrow VP for University Advancement 189236 0 0 0 5385 0 22010 0 16949 0 233580 0 0 0 Nathan Mouttet VP for Enrollment Management and Marketing 175515 0 0 0 494 0 18313 0 3274 0 197596 0 0 0 Jeffrey Jordan VP for Student Life 167432 0 0 0 1461 0 18460 0 18757 0 206110 0 0 0 Ross Stewart Dean 190586 0 0 0 8312 0 21381 0 11534 0 231813 0 0 0 Debra Sequeira Dean 177586 0 0 0 4629 0 18482 0 11447 0 212144 0 0 0 Arthur Ellis Director - Global Curriculum Studies 71248 0 0 0 106574 0 6838 0 2392 0 187052 0 0 0 Micah Schaafsma Asst VP for Information Technology 168907 0 0 0 393 0 16898 0 11400 0 197598 0 0 0 Lorie Wild Dean 164444 0 0 0 2208 0 16737 0 11381 0 194770 0 0 0 Schedule J, Part I, Line 1a First Class Travel - Certain University salaried officers and key employees are allowed to fly first class based on work need or physical limitations as approved by their immediate supervisors. Disqualified Persons as defined by IRC 4946 use of first class travel are also approved in advance by the governing board. Travel for Companions - The spouse of the President is allowed to travel with the President as required for business purpose and specifically approved by the board chair. Housing Allowance - The President is required, as a condition of employment, to live in campus provided housing. All facility related expenses to such housing is paid for by the University. Social Clubs - Social club memberships are provided to certain employees and officers related to their specific job responsibilities for donor development and business meetings. Any personal use of the clubs is minor and is reimbursed to the University and for disqualified persons as defined by IRC 4946 the memberships are approved in advance by the governing board. Schedule J, Part I, Line 3 The President's compensation is reviewed and approved annually by the Executive Committee of the Board of Trustees. The review includes a comparison of compensation levels of university presidents of similar institutions using both regional and national higher education compensation surveys. The compensation of the senior leadership team, who are also Disqualified Persons as defined by IRC 4946, is reviewed and approved by Executive Committee using a similar methodology of reviewing existing and proposed compensation against regional and national higher education surveys. The Executive Committee's actions are ratified at a subsequent meeting of the Board of Trustees. Schedule J, Part I, Line 4 Jeff Van Duzer received a separation payment in the amount of $155,115. A Washington Higher Education Facilities Authority 911306482 9397812U3 2020-03-02 51990000 Refund Bonds Issued 12/19/2013; Buildings & Structures 0 0 0 A 1675000 0 65570335 0 0 0 479751 0 0 0 65090584 0 2020 1 0 1 1 A 0 0 1 1 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 Schedule K, Part II, Line 3-03/02/2020 51,990,000 Washington Higher Education Facilities Authority Bond premium included in line 3 but not on Part 1, column (e). Schedule K, Part III, Line 3a-03/02/2020 51,990,000 Washington Higher Education Facilities Authority Seattle Pacific University engages Sodexo America LLC to provide food service operations to its campuses. SPU has worked with bond counsel to review and create the agreement between SPU and Sodexo for this service so that the agreement meets the safe harbor provisions available under Rev. Proc. 97-13. Schedule K, Part IV, Line 2b-03/02/2020 51,990,000 Washington Higher Education Facilities Authority Six month spending exception. Merit Scholarships Relative 21500 Scholarships Student Financial Aid Sharleen Kato Spouse of board member 131231 Compensation/benefits 0 Melanie Whitehead Spouse of board member 53861 Compensation/benefits 0 Stefanie Kosco Relative of board member 64264 Compensation/benefits 0 Susanne Jordan Spouse of key employee 28382 Compensation/benefits 0 Schedule L, Part IV Compensation is set by the salary and benefit policies of the University and there is no involvement of related parties in the setting of their compensation. X 1 2000 FMV X 3700 FMV X 2786 FMV X 1 875 FMV X 23 712593 Market Price X 1 9333 FMV X 6 1970 FMV X Equipment 3 26462 FMV X Airline Vouchers 1 12500 FMV X Lodging 1 4060 FMV 0 0 1 1 Schedule M, Part I The number of contributions listed in column B is the number of separate non-cash donations received from donors during the year. Schedule M, Part I, Line 32b Publicly traded securities and some other non-cash gifts are liquidated by brokers/dealers specialized in a specific area. Form 990, Part VI, Section B , Line 11a - The University provides a complete copy of the final Form 990 to each member of the governing body, with the exception of Schedule B (Schedule of Contributors), before its final filing with the IRS. Form 990, Part VI, Section B, Line 11b University posts the Form 990 on a secure website for the trustees to access prior to filing. The trustees receive a link to the website that allows them to access the return and are provided an opportunity to submit questions or concerns before the 990 is filed. The Executive Committee of the Board reviews the 990 as part of a separate process. Form 990, Part VI, Section B, Line 12c Once a year conflict of interest questionnaires are sent to the trustees, officers, directors, and key employees along with requests of other information that is needed for the completion of the Form 990 return. Those surveys are then reviewed for conflicts and a determination is made as to what if any action is needed. Business transactions with entities that a Board member may own or control must meet purchasing standards of the University regarding price competitiveness. Form 990, Part VI, Section B, Line 15 The President's compensation is reviewed and approved annually by the Executive Committee of the Board of Trustees. The review includes a comparison of compensation levels of university presidents of similar institutions using both regional and national higher education compensation surveys. The compensation of other officers and key employees, who are also Disqualified Persons as defined by IRC 4946, is reviewed and approved by Executive Committee using a similar methodology of reviewing existing and proposed compensation against regional and national higher education surveys. The Executive Committee's actions are ratified at a subsequent meeting of the Board of Trustees. Form 990, Part VI, Section C, Line 19 The University makes its governing documents, which includes the conflict of interest policy, available upon request. The audited financial statements are made available at www.spu.edu and at various other organization websites associated with the University. Form 990, Part VII, Section A, Line 1a Craig Kispert, Senior Vice President for Finance and Administration, is an officer per IRS instructions only and is not an officer per corporate by-laws. Seattle Pacific Foundation 3307 Third Ave W Seattle WA 98119 911068276 To support Seattle Pacific University WA 501 (c) (3) 12a Type I Seattle Pacific University 1 Charitable Remainder Unitrusts (43) 3307 Third Ave West Seattle WA 98119 Beneficial Interest WA N/A T 0 Pooled Income Fund (1) 3307 Third Ave West Seattle WA 98119 Beneficial Interest WA N/A T 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 Seattle Pacific Foundation c 450000 FMV Seattle Pacific Foundation m 756958 FMV Seattle Pacific Foundation q 381071 FMV