2020-06-15T08:00:51-05:00 2019-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2018-07-01 941279798 PACIFIC UNION COLLEGE % BRANDON PARKER PACI 7079656210 ONE ANGWIN AVENUE ANGWIN CA 94508 BRANDON C PARKER CORPORATE TREASURER 7079656210 2020-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420201675000004 2020-06-15 P 6A058C39C26708164050AFBA326B16431F08E27A 24AFAAB6F2469FB738EC766CE6E703B897A40E51 2018 2020-11-19 02:30:22Z ROBERT A CUSHMAN JR ONE ANGWIN AVE ANGWIN CA 94508 52769282 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 20 19 1131 19 225476 18044 7300839 5167288 41359470 37319998 1109124 2138978 201088 7175874 49970521 51802138 14063484 13011567 0 0 28080716 23721280 4694 9275 1633045 12325316 16956729 54474210 53698851 -4503689 -1896713 90500358 86026117 50122367 48566213 40377991 37459904 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 47646348 13011567 37319998 PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AT LEAST 1000 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AS MANY AS 450 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. 47646348 true true false false false false true false false true true false false false true false false true true false false false false false false false false false true true false false false false true false false false false false false false false true true true false false true 110 0 1131 true true true false 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 7079656210 FINANCIAL ADMIN OFFICE 1 ANGWIN AV ANGWIN CA 94508 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 RUTH CHUNG TRUSTEE 1.0 0.0 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 STEPHEN MAYER TRUSTEE 1.0 0.0 X 0 0 0 ROBERT CUSHMAN PRESIDENT AND BOARD SEC. 40.0 0.0 X X 177092 0 14167 ESTHER HEROLD TRUSTEE 1.0 0.0 X 0 0 0 JORGE SORIA TRUSTEE 1.0 0.0 X 0 0 0 MARC WOODSON TRUSTEE 1.0 0.0 X 0 0 0 JANA AAGAARD 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 RALPH WATTS 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 SHEILA ATIGA HODGKIN TRUSTEE 1.0 0.0 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 BRANDON PARKER CORPORATE TREASURER 40.0 0.0 X 107994 0 11527 NANCY LECOURT LEFT 062019 CORPORATE SECRETARY 40.0 0.0 X 104241 0 7710 STACY NELSON II AVP OF HUMAN RESOURCES 40.0 0.0 X 105797 0 11199 JENNIFER TYNER VP OF STUDENT LIFE 40.0 0.0 X 105690 0 7621 600814 0 52224 5 false true false BON APPETIT PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICE 2933763 HELMER SONS PO BOX 868 ANGWIN CA 94508 BUILDING CONTRACTOR 1547577 ELAN CORPORATE PAYMENT SYSTEMS PO BOX 6343 FARGO ND 58125 CREDIT CARD SERVICE 939112 OPTUMRX INC 2300 MAIN STREET IRVINE CA 92614 MEDICATION SERVICE 665326 ACE HARDWARE 15 ANGWIN AVENUE ANGWIN CA 94508 HARDWARE SERVICE 546967 30 484168 4683120 5167288 TUITION & FEES 611710 29157504 29157504 MEN & WOMEN'S DORMITORIES 611710 4433603 4433603 STUDENT HOUSING 611710 1517386 1517386 VARIOUS FEES 611710 279774 279774 FOOD SERVICE 611710 122823 122823 1808908 1638731 170177 37319998 458099 458099 0 0 259267 183472 75795 0 75795 55299 20496 2464551 783672 1680879 1680879 1680879 0 0 0 0 0 0 0 0 0 WATER SYSTEM 900099 79 79 CONSERVATION EASEMENT PROCEEDS 900099 7100000 7100000 7100079 51802138 37149900 225476 9259474 0 13011567 13011567 0 0 422731 182712 125965 114054 0 15196501 13271263 1801176 124062 2395636 2055937 298671 41028 4475696 4276640 112608 86448 1230716 1056201 153437 21078 308812 308812 242344 229636 12708 134579 134579 0 9275 9275 49680 49680 2261514 2238622 22892 371021 369155 596 1270 2152459 1926216 141723 84520 636241 603156 9595 23490 0 2692454 2441148 251306 832824 769147 63677 0 0 1469019 1290560 178459 0 1660120 1471856 188264 865706 860613 5093 BUILDING & EQUIPMENT REPAIR 1585905 1049919 535544 442 MISCELLANEOUS 1092701 64600 1028101 BAD DEBT 238146 157704 80442 BANKING FEES 214993 142372 72621 148211 98148 50063 53698851 47646348 4419458 1633045 38051 38051 4530127 3268920 7184546 6970740 8458109 6254617 0 0 0 0 12257127 10169595 371729 381607 550959 854883 84962391 49127579 34754232 35834812 21495445 21667949 0 0 0 0 0 0 860033 584943 90500358 86026117 8484815 5053999 0 0 0 0 0 0 0 0 0 0 33183328 34916576 0 0 8454224 8595638 50122367 48566213 X 7092761 5304512 12867230 32155392 20418000 0 40377991 37459904 90500358 86026117 X -1896713 -1103602 82228 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 860.00 1 false 28366789 751162 1150058 1138021 -83735 29213723 25775589 1998263 1264151 537014 134200 28366789 23571390 657019 1954113 547508 -140575 25775589 25256567 168805 -501989 671016 680977 23571390 26242596 351069 -341118 666312 329668 25256567 0.07500 0.92500 false false 9386014 2101605 11487619 45238307 31360518 13877789 18753235 9798248 8954987 9483230 7968813 1514417 35834812 0 DEPOSITS FROM OTHERS 2698784 TRUSTS PAYABLE 2930721 ASSET RETIREMENT OBLIGATION 2966133 8595638 39680153 -1103602 1993184 889582 38790571 13011567 13011567 51802138 42762759 2075475 2075475 40687284 13011567 13011567 53698851 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. 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. SCHEDULE D RECONCILIATION PART XI LINE 2D RENTAL EXPENSE $183,472 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $82,228 HOWELL MOUNTAIN ENTERPRISES REVENUE $1,727,484 TOTAL $1,993,184 LINE 4B STUDENT AID RECLASS $13,011,567 PART XII LINE 2D RENTAL EXPENSE $183,472 HOWELL MOUNTAIN ENTERPRISES EXPENSE $1,892,003 TOTAL $2,075,475 LINE 4B STUDENT AID RECLASS $13,011,567 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 COLLEGE'S RACIALLY NONDISCRIMINATORY POLICY IS AVAILABLE ON THE PUBLIC WEBSITE, IN THE SCHOOL CATALOG AND OTHER PRINTED MATERIALS USED FOR RECRUITMENT AND REGISTRATION, AND WAS EMAILED TO ALL FACULTY AND STAFF. SCHEDULE E, PART I, LINE 6A PACIFIC UNION COLLEGE RECEIVES ACCESS TO FEDERAL FUNDS FOR EDUCATIONAL LOANS AND SCHOLARSHIPS. false EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 1209 13011567 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 PRESIDENT AND BOARD SEC. 158292 0 0 0 18800 0 14167 0 0 0 191259 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. 15733 TUITION ASSISTANCE TUITION ASSISTANCE 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 JANUARY 29, 2019. 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 $82,228 HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 1621457 1643089 1.00000 true CHARITABLE REMAINDER TRUSTS (2) CHAR. REM. TR CA NA TRUST false true false false false false false false false false true false false false false false false false false false HOWELL MOUNTAIN ENTERPRISES INC A 98904 CASH