2019-05-13T14:38:02-05:00 2018-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2017-07-01 941279798 PACIFIC UNION COLLEGE % BRANDON PARKER PACI 7079656210 ONE ANGWIN AVENUE ANGWIN CA 94508 BRANDON C PARKER CORPORATE TREASURER 7079656210 2019-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420191335000013 2019-05-13 P B6216CF12129628A7FE598526BDE6CBBE5F2D5F5 E62D3E9192EDCEA2BE775E75256223EB92173934 2017 2019-02-21 02:37:17Z ROBERT A CUSHMAN JR ONE ANGWIN AVE ANGWIN CA 94508 51832395 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 19 18 1276 18 173347 6154023 7300839 46330802 41359470 642993 1109124 231563 201088 53359381 49970521 15435461 14063484 0 0 31061847 28080716 50445 4694 853062 10156696 12325316 56704449 54474210 -3345068 -4503689 90464042 90500358 45733989 50122367 44730053 40377991 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 49260039 14063484 41193182 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. 49260039 true true false false false false false 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 true false false false false false false false false true true true false false true 113 0 1276 true true true false false false false false false false false false false X 19 18 false false false false false false false true true false false true true true true true true true true false CA X BRANDON PARKER 7079656699 FINANCIAL ADMIN OFFICE 1 ANGWIN AV ANGWIN CA 94508 ARNETHA F BALL 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 CHIP GABRIEL VICE CHAIR (LEFT 12/2017) 1.0 0.0 X X 0 0 0 DWAYNE LESLIE TRUSTEE 1.0 0.0 X 0 0 0 ELAINE FERGUSON MARSHALL ECK TRUSTEE (LEFT 10/2017) 1.0 0.0 X 0 0 0 ESTHER HEROLD TRUSTEE 1.0 0.0 X 0 0 0 JAMES PEDERSEN 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 ROBERT CUSHMAN PRESIDENT AND BOARD SEC. 40.0 0.0 X X 96360 0 22833 SHEILA ATIGA HODGKIN TRUSTEE 1.0 0.0 X 0 0 0 SONIA LEE HA TRUSTEE (LEFT 10/2017) 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 THEODORE BENSON TRUSTEE 1.0 0.0 X 0 0 0 TONY ANOBILE TRUSTEE (LEFT 12/2017) 1.0 0.0 X 0 0 0 JORGE SORIA TRUSTEE 1.0 0.0 X 0 0 0 BRANDON PARKER CORPORATE TREASURER 40.0 0.0 X 88170 0 9806 NANCY LECOURT CORPORATE SECRETARY 40.0 0.0 X 92596 0 7408 LISA PAULSON LEFT 072017 VP OF STUDENT LIFE 40.0 0.0 X 166182 0 8086 EDWIN MOORE LEFT 062018 ASSOCIATE ACADEMIC DEAN 40.0 0.0 X 111930 0 3660 HEATHER KNIGHT PRESIDENT (LEFT 01/2017) 40.0 0.0 X 120616 0 1894 675854 0 53687 3 true true false BON APPETIT ONE AGWIN AVE ANGWIN CA 94508 FOOD SERVICE 3167202 ELAN CORPORATE PAYMENT SYSTEMS 824 N 11TH STREET ST LOUIS MO 63101 CREDIT CARD SERVICE 785098 HELMER SONS 910 HOWELL MOUNTAIN ROAD ANGWIN CA 94508 BUILDING CONTRACTOR 477506 BARNES NOBLE COLLEGE BOOKSELLERS 120 MOUNTAIN VIEW BLVD BASKING RIDGE NJ 07920 CAMPUS BOOKSTORE OPS 364794 ALLIED UNIVERSAL SECURITY SERVICES PPB 6000 505 ALEXIS COURT NAPA CA 94558 CAMPUS SECURITY 212787 11 55146 526248 6719445 7300839 TUITION & FEES 611710 32989255 32989255 MEN & WOMEN'S DORMITORIES 611710 4337875 4337875 STUDENT HOUSING 611710 1444090 1444090 FOOD SERVICE 611710 233818 233818 ANGWIN PRESCHOOL 611710 207618 207618 2146814 1973467 173347 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90500358 7069372 8484815 0 0 0 0 0 0 0 0 0 0 33184438 33183328 0 0 5480179 8454224 45733989 50122367 X 13956975 7092761 12219141 12867230 18553937 20418000 44730053 40377991 90464042 90500358 X -4503689 397059 -120000 -125432 X false true X true true true X 25775589 1998263 1264151 537014 134200 28366789 23571390 657019 1954113 547508 -140575 25775589 25256567 168805 -501989 671016 680977 23571390 26242596 351069 -341118 666312 329668 25256567 23113131 321191 3087163 516742 -237853 26242596 0.05100 0.72000 0.22900 false false 9239802 2101605 11341407 43062628 30483739 12578889 18904336 9337272 9567064 9154365 7887493 1266872 34754232 0 DEPOSITS FROM OTHERS 2295195 TRUSTS PAYABLE 3192896 ASSET RETIREMENT OBLIGATION 2966133 8454224 43365960 397057 7061866 7458923 35907037 14063484 14063484 49970521 47805085 7394359 7394359 40410726 14063484 14063484 54474210 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 STATEMETNS. SCHEDULE D RECONCILIATION PART XI LINE 2D SPECIAL EVENTS RECLASS $29,285 RENTAL EXPENSE $84,445 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $(125,432) HOWELL MOUNTAIN ENTERPRISES REVENUE $7,073,568 TOTAL $7,061,866 LINE 4B STUDENT AID RECLASS $14,063,484 PART XII LINE 2D SPECIAL EVENTS RECLASS $29,285 RENTAL EXPENSE $84,445 HOWELL MOUNTAIN ENTERPRISES EXPENSE $7,280,629 TOTAL $7,394,360 LINE 4B STUDENT AID RECLASS $14,063,484 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. RUFFALO NOEL LEVITZ FUNDRAISING false DEVELOPING COMMUNITIES FUNDRAISING false MAXWELL GOLF 67442 55146 12296 12580 5938 10767 0 67442 55146 12296 12580 5938 10767 29285 -16989 false EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 1340 14063484 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 true false false false false false false false false HEATHER KNIGHT PRESIDENT (LEFT 01/2017) 6006 0 48 0 114562 0 1294 0 600 0 122510 0 LISA PAULSON LEFT 072017 VP OF STUDENT LIFE 50285 0 1776 0 114121 0 4831 0 3255 0 174268 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. SCHEDULE J, PART I, LINE 4C THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS DURING FY18: HEATHER KNIGHT $104,112 LISA PAULSON $100,000 EDWIN MOORE $54,331 20700 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 APRIL 23, 2018. 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 $125,432 HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C CORP 2076926 1700427 1.00000 true CHARITABLE REMAINDER TRUSTS (3) 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