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        <Desc>WARNER PACIFIC CONTINUES TO BE RECOGNIZED FOR DIVERSITY AND VALUE. WARNER PACIFIC IS OREGON'S FIRST AND ONLY FOUR-YEAR SCHOOL TO EARN THE PRESTIGIOUS HISPANIC-SERVING INSTITUTION (HSI) DESIGNATION FROM THE U.S. DEPARTMENT OF EDUCATION. THE UNIVERSITY RECEIVED THREE ACCLAIMED RANKINGS BY THE U.S. NEWS &amp; WORLD REPORT BEST COLLEGE 2020 EDITION; 12 BEST REGIONAL COLLEGE IN THE WEST; 2 IN ETHNICALLY DIVERSE COLLEGE IN THE WEST; 7 BEST VALUE COLLEGE IN THE WEST; AND 11 IN SOCIAL MOBILITY COLLEGE IN THE WEST. WARNER PACIFIC RANKED FOURTH IN A LISTING OF OREGON PRIVATE COLLEGES FOR HAVING THE LOWEST AVERAGE STUDENT DEBT FIGURES FOR ALL OREGON COLLEGES AND UNIVERSITIES. WHEN MEASURED AGAINST ALL PRIVATE SCHOOLS IN THE NATION, WARNER PACIFIC PLACED 260TH, ACCORDING TO LENDEDU.COM.</Desc>
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        <Desc>THE WARNER PACIFIC BOOKSTORE IS FULLY ONLINE, ENSURING THAT EDUCATIONAL TOOLS AND RESOURCES ARE READILY AVAILABLE TO STUDENTS AT A REASONABLE COST. BY OFFERING ONLINE SALES, STUDENTS ARE ABLE TO COMPARISON SHOP FOR THE BEST PRICES TO STRETCH THEIR EDUCATION DOLLARS FURTHER AND EXPLORE MODERN OPTIONS LIKE TEXT BOOK RENTALS AND E-BOOKS TO STAY WITHIN THEIR FINANCIAL GOALS.</Desc>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREG SWANSON</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>REGINALD RICHARDSON</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SERENA STOUDAMIRE-WESLEY</PersonNm>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE ROBERTSON</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>GEREMY DIXON</PersonNm>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREA COOK</PersonNm>
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        <OtherCompensationAmt>28784</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUGLAS WADE</PersonNm>
        <TitleTxt>VP FOR OPERA</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LINDA S CAMPBELL</PersonNm>
        <TitleTxt>DEAN OF NURS</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>REGINALD NICHOLS</PersonNm>
        <TitleTxt>DEAN ACADEMI</TitleTxt>
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        <ReportableCompFromOrgAmt>104750</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>562832</TotalReportableCompFromOrgAmt>
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      <IndivRcvdGreaterThan100KCnt>4</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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        <ContractorAddress>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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          </BusinessName>
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          <USAddress>
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      <ContractorCompensationGrp>
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      <ContractorCompensationGrp>
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          <USAddress>
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        <Desc>LEE BUILDINGS</Desc>
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      <OtherSecuritiesGrp>
        <Desc>KIM ANNUITY COLLATERAL (HOUSE)</Desc>
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      <OtherSecuritiesGrp>
        <Desc>50% INTEREST IN HOUSE</Desc>
        <BookValueAmt>250000</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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      <OtherSecuritiesGrp>
        <Desc>TIAA DEFERRED COMPENSATION</Desc>
        <BookValueAmt>104408</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>MINERAL RIGHTS</Desc>
        <BookValueAmt>30000</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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      <TotalBookValueSecuritiesAmt>5737449</TotalBookValueSecuritiesAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SPLIT INTEREST</Desc>
        <Amt>868166</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>PERKINS</Desc>
        <Amt>556043</Amt>
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      <TotalRevEtcAuditedFinclStmtAmt>17045249</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>17045249</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>17045249</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>17770170</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>17770170</TotalExpensesPerForm990Amt>
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      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>false</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WARNER PACIFIC UNIVERSITY PUBLICLY POSTS OUR RACIALLY NONDISCRIMINATORY POLICY ON THE CONSUMER INFORMATION PAGE OF THE INSTITUTION'S WEBSITE AT WWW.WARNERPACIFIC.EDU/CONSUMER-INFO. DUE TO THE IMPORTANCE OF ACCESS TO THIS INFORMATION, A DIRECT HYPERLINK TO THAT PAGE IS INCLUDED IN THE FOOTER OF THE WARNER PACIFIC UNIVERSITY WEBSITE FOR EASY ACCESS ON EVERY WEBPAGE. STUDENTS ARE ALSO MADE AWARE OF THESE POLICIES THROUGH THE RECRUITMENT AND ADMISSION PROCESS THROUGH THE PUBLICATION OF THE STATEMENT ON KEY ADMISSION DOCUMENTS AND FORMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>WARNER PACIFIC UNIVERSITY PARTICIPATES IN THE FEDERAL TITLE IV STUDENT AID PROGRAM AND ADMINISTERS THE FUNDS IN ACCORDANCE WITH PROGRAM GUIDELINES.</ExplanationTxt>
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      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>OR</LicensedStatesCd>
      <LicensedStatesCd>WA</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>SCHOLARSHIP LUN</Event1Nm>
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        <CharitableContriEvent1Amt>104015</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>11540</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>9141</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>1450</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>11279</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>115555</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>104015</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>11540</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>9141</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>1450</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>11279</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>21870</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-10330</NetIncomeSummaryAmt>
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    <IRS990ScheduleJ documentId="RetDoc7">
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      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>false</SubstantiationRequiredInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>ANDREA COOK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>201375</BaseCompensationFilingOrgAmt>
        <OtherCompensationFilingOrgAmt>36000</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>20000</DeferredCompensationFlngOrgAmt>
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    <IRS990ScheduleL documentId="RetDoc8">
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        <NameOfInterested>
          <PersonNm>SARAH CASTLES</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>HUSBAND</RelationshipDescriptionTxt>
        <TransactionDesc>MJ MURDOCK TRUSTEE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>GREG SWANSON</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>PARENTS</RelationshipDescriptionTxt>
        <TransactionDesc>CHARITABLE TRUST</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc9">
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>1987806</NoncashContributionsRptF990Amt>
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      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>true</ThirdPartiesUsedInd>
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        <FormAndLineReferenceDesc>SCHEDULE M, PAGE 1, PART I, LINE 32B</FormAndLineReferenceDesc>
        <ExplanationTxt>STOCK GIFTS ARE SOLD THROUGH AN INVESTMENT ACCOUNT MAINTAINED FOR THE PURPOSE OF RECEIVING AND LIQUIDATING STOCK GIFTS.</ExplanationTxt>
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    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc10">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>WARNER PACIFIC HAS OVER 10,000 ALUMNI WORLDWIDE AND IS REPRESENTED IN ALL 50 STATES. OUR ALUMNI ARE VITAL TO THE LIFE AND MISSION OF WARNER PACIFIC UNIVERSITY, HELPING MAINTAIN OUR EXTENDED CAMPUS COMMUNITY BY VOLUNTEERING THEIR TIME TO ACTIVITIES AND EVENTS THAT SUPPORT THE GOALS OF THE UNIVERSITY. THROUGH PROGRAMS LIKE HOMECOMING AND ALUMNI MENTORING, GRADUATES CAN CONNECT WITH OTHER ALUMNI AND FIND WAYS TO ENGAGE IN CAMPUS ACTIVITIES. THE BOARD OF TRUSTEES IS COMPRISED OF 20 VOLUNTEER MEMBERS FROM A VARIETY OF PROFESSIONAL BACKGROUNDS. THESE DIVERSE LEADERS PROVIDE GUIDANCE, PROFESSIONAL DIRECTIONS, AND GOVERNANCE TO THE INSTITUTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>WARNER PACIFIC UNIVERSITY IS DEDICATED TO SEEING INDIVIDUALS, FAMILIES, AND COMMUNITIES FLOURISH. AS AN URBAN COLLEGE DESIGNED TO SERVE STUDENTS FROM DIVERSE BACKGROUNDS, WE KNOW THAT FOR A CITY TO FLOURISH, ITS LEADERS MUST BE PREPARED TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. AT WARNER PACIFIC, 63% OF STUDENTS COME FROM RACIALLY AND ETHNICALLY DIVERSE BACKGROUNDS AND 30% OF STUDENTS ARE THE FIRST IN THEIR FAMILY TO ATTEND COLLEGE. THROUGH VARIOUS ACADEMIC PROGRAMS, AS WELL AS A HUMANITIES CORE CURRICULUM, WARNER PACIFIC PREPARES STUDENTS TO BECOME ENGAGED CITIZENS THROUGH CAREER-FOCUSED LIBERAL ARTS PROGRAMS. A STUDENT-TO-FACULTY RATIO OF 10:1 ENSURES THAT PROFESSORS ARE COMMITTED TO GUIDING STUDENTS AS THEY DEVELOP AN ETHICAL PERSPECTIVE THAT INTEGRATES THEIR BELIEF SYSTEM TO THEIR CHOSEN AREA OF STUDY. THROUGH PROFESSIONAL AND GRADUATED STUDIES, WARNER PACIFIC UNIVERSITY ALSO PROVIDES ADULT LEARNERS A CONVENIENT, PERSONALIZED, AND AFFORDABLE DEGREE COMPLETION PROGRAM AVAILABLE ONE NIGHT A WEEK OR ONLINE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WARNER PACIFIC BOOKSTORE IS FULLY ONLINE, ENSURING THAT EDUCATIONAL TOOLS AND RESOURCES ARE READILY AVAILABLE TO STUDENTS AT A REASONABLE COST. BY OFFERING ONLINE SALES, STUDENTS ARE ABLE TO COMPARISON SHOP FOR THE BEST PRICES TO STRETCH THEIR EDUCATION DOLLARS FURTHER AND EXPLORE MODERN OPTIONS LIKE TEXT BOOK RENTALS AND E-BOOKS TO STAY WITHIN THEIR FINANCIAL GOALS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>SEC B 14 IS "NO" BECAUSE IT IS AN OPERATIONAL PROCEDURE RATHER THAN POLICY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY THE SENIOR ACCOUNTANT AND REVIEWED BY THE CONTROLLER, THE VP FOR FINANCE, AND THE PRESIDENT. PRIOR TO SUBMISSION, IT IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR PRESIDENT IS SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES BASED ON A COMPENSATION REVIEW AND COMPARISON AGAINST CCCU SURVEY DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>KEY EMPLOYEES SALARIES ARE REVIEWED ANNUALLY AGAINST CCCU SURVEY DATA BY THE PRESIDENT AND VICE PRESIDENT FOR FINANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTUARIAL ADJ TO DEFERRED GIFTS 372,285</ExplanationTxt>
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  </ReturnData>
</Return>