2018-03-14T19:20:31-07:00 2017-06-30 990 2016-07-01 930391586 LINFIELD COLLEGE LINF 5038832698 900 SE Baker Street unit A512 McMinnville OR 97128 Mary Ann Rodriguez VP for Finance & Admin/CFO 5038832458 2018-03-14 208.103.167.121 2016 2021-01-29 14:40:06Z Mary Ann Rodriguez 900 SE Baker Street Unit A512 McMinnville OR 971286894 116946020 0 X linfield.edu X 1858 OR Linfield College is an independent, comprehensive institution, nationally recognized for its strong teaching faculty, outstanding science programs, and distinctive international emphasis. Linfield has a challenging and exciting academic program that features a broad liberal arts core and an atmosphere in which there is genuine concern for individuals and their progress. Linfield College advances a vision of learning, life, and community that promotes intellectual challenge and creativity, values both theoretical and practical knowledge, engages thoughtful dialogue in a climate of mutual respect and inspires the courage to live by moral and spiritual principles. 35 32 2242 150 0 0 6682181 5818913 56355181 55093160 3870203 9103776 2050703 1876288 68958268 71892137 0 0 0 0 43025495 42492243 0 0 1082102 23129266 22710842 66154761 65203085 2803507 6689052 242013882 254145041 52895076 52699175 189118806 201445866 Linfield College advances a vision of learning, life, and community that promotes intellectual challenge and creativity, values both theoretical and practical knowledge, engages thoughtful dialogue in a climate of mutual respect and inspires the courage to live by moral and spiritual principles. 0 0 35033816 42535000 Linfield College is an independent, comprehensive undergraduate college recognized for its strong teaching faculty, outstanding science programs and distinctive international emphasis. Linfield has a challenging and exciting academic program that features a broad liberal arts core and an atmosphere in which there is genuine concern for individuals and their progress. The curriculum fosters the development of wholly educated individuals through a series of courses spanning the arts and humanities, natural sciences and social and behavioral sciences. The Linfield curriculum encourages inquiry, analysis and creativity that provide the foundation for reasoned action, wonder and continual learning in all aspects of life. 13304641 0 Student support: In support of the mission of the college, the mission of the Students Services division is to optimize the opportunity for student development by facilitation and encouraging the intellectual, social, cultural, emotional, physical, life planning and spiritual growth of the students as individuals and as members of the larger community. 7852246 0 Auxiliary Enterprises: In support of the mission of the college, the Auxiliary areas of the college provide services to the students while they carry out their educational endeavors. Auxiliary Enterprises includes such areas as bookstore, dining services and on campus living facilities. 0 0 0 56190703 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3240 0 1 2242 1 0 1 CS 0 0 0 1 1 0 0 0 0 X 35 32 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X Lee Sarver 5038832698 900 SE Baker Street unit A512 McMinnville OR 971286894 David Baca Board Member 2 0 X 0 0 0 Stephen Bils Board Member 2 0 X 0 0 0 Phillip Bond Board Member 2 0 X 0 0 0 Robert Breshock Board Member 2 0 X 0 0 0 Kerry Carmody Board Member 2 0 X 0 0 0 Gale Castillo Board Member 2 0 X 0 0 0 Scott Chambers Board Member 2 0 X 0 0 0 Pamela Claassen Board Member 2 0 X 0 0 0 Martha Cox Board Member 2 0 X 0 0 0 Dave Dillon Board Member 2 0 X 0 0 0 Lucinda Fournier Board Member 2 0 X 0 0 0 Leda Garside Board Member 2 0 X 0 0 0 Michelle Giguere Board Member 2 0 X 0 0 0 Glen Giovannetti Board Member 2 0 X 0 0 0 Kent Harrop Board Member 2 0 X 0 0 0 David Haugeberg Board Member 2 0 X 0 0 0 Kellanne Henry Board Member 2 0 X 0 0 0 Michelle Johnston-Holthaus Board Member 2 0 X 0 0 0 David Jubb Board Member 2 0 X 0 0 0 Ronni Lacroute Board Member 2 0 X 0 0 0 Margaret Marcuson Board Member 0 0 X 0 0 0 Mahmood Momtazi Board Member 2 0 X 0 0 0 Daniel OLeary Board Member 2 0 X 0 0 0 Mark Patterson Board Member 2 0 X 0 0 0 Amy Prosenjak Board Member 2 0 X 0 0 0 Ernie Rose Board Member 0 0 X 0 0 0 Thomas Sutro Board Member 2 0 X 0 0 0 Sandra Thompson Board Member 2 0 X 0 0 0 Douglas Tunnell Board Member 2 0 X 0 0 0 Antony Uphoff Board Member 2 0 X 0 0 0 Julie Weston Wolff Board Member 2 0 X 0 0 0 Jingsong Zhu Board Member 2 0 X 0 0 0 Matthew Vance Board Member 0 0 X 0 0 0 Patrick Cottrell Faculty Board Member 2.00 0 X 0 0 0 Ehren Cahill Student Board Member 2 0 X 0 0 0 Thomas Hellie Officer 40 0 X X X 308310 0 138521 Mary Ann Rodriguez Officer 40 0 X X 200588 0 24408 Susan Agre-Kippenhan Officer 40 0 X X 156417 0 35092 John McKeegan Officer 40 0 X X 145346 0 40929 Susan Hopp Officer 40 0 X X 130737 0 26203 Dan Preston Officer 40 0 X X 124405 0 40064 David Ostrander Senior Assistant to the President 40 0 X 182752 0 27441 Henny Breen Assistant Professor 40 0 X 128758 0 19990 Scott Carnahan Athletic Director 40 0 X X 124773 0 30015 Beverly Epeneter Professor, Nursing 40 0 X 123315 0 27068 Sharon Wagner Dept Chair-Business 40 0 X 117500 0 38699 1742901 0 448430 31 1 1 0 Sodexo Inc PO Box 70060 Chicago IL 60673 Food Service 3236926 Ellucian Company LP 4375 Fair Lakes Ct Fairfax VA 22033 Software company 526983 SRG Partnership 621 SW Morrison St Portland OR 972053894 Architectural Design Firm 513660 Todd Hess Building Company 9414 SW Barbur Bl Portland OR 97219 General Contractor 437431 Key Government Finance 1000 S McCaslin Bl Superior CO 80027 Equipment finance 376966 33 0 0 15190 0 877960 4925763 107689 5818913 Net Tuition Revenue 611310 42535000 42535000 0 0 Auxiliary Service Revenue 611310 12558160 12558160 0 0 0 0 0 0 55093160 2214185 0 0 2214185 0 0 0 0 0 0 0 0 1005018 0 691413 0 313605 0 313605 313605 0 0 51214614 0 44325023 0 6889591 0 6889591 0 0 6889591 49423 15190 37447 11976 0 11976 0 0 0 0 0 0 0 0 0 0 0 0 Athletics 561740 571741 571741 0 0 Parking 611310 68145 68145 0 0 Flood Damage Projects-Other Income 611310 248746 248746 0 0 662075 662075 0 0 1550707 71892137 56957472 0 9115752 X 0 0 0 0 0 0 0 0 1053352 521966 341131 190255 0 0 0 0 30613936 25768994 3552430 1292512 3191627 2686522 370355 134750 5541213 4664264 643000 233949 2092115 1761018 242768 88329 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Instruction 6257697 6257697 0 0 Academic Support 2974076 2974076 0 0 Student Services 5072899 5072899 0 0 Instructional Support 2002427 0 2860120 -857693 6403743 6483267 -79524 0 65203085 56190703 7930280 1082102 1975518 1093544 0 0 954428 1413814 1948121 1774175 0 0 0 0 5642392 5770546 123351 42956 1494022 1669387 169032927 64701742 103429094 104331185 126168692 137768178 0 0 0 278264 281256 242013882 254145041 5412875 5004601 4553165 4623449 2294356 2216112 38257355 37226309 23188 1390233 2354137 2238471 52895076 52699175 X 108620700 112346574 32762920 40169514 47735186 48929778 189118806 201445866 242013882 254145041 X 6689052 6556940 0 0 0 -918932 X 0 1 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 101629273 1293136 15105950 1657519 2486828 43104 113840908 102901985 3753239 -919428 1655200 2409305 42018 101629273 103454879 1173124 1979676 1499768 2164560 41366 102901985 88191895 2442999 16385597 1440591 2077501 47520 103454879 78106592 2079450 11346556 1281380 2013862 45461 88191895 0.375 0.424 0.201 0 0 6641720 8663122 15304842 0 110392856 33881749 76511107 0 7001303 3344705 3656598 0 35444468 27475288 7969180 0 889458 0 889458 104331185 0 Obligations for Split Interest Agreements 2238471 2238471 X 78154609 6556940 0 0 -294468 6262472 71892137 0 0 0 71892137 65931944 0 0 0 728859 728859 65203085 0 0 0 65203085 Schedule D, Part V, Line 4 Endowment funds are used for Instruction Support, Academic Support, Student Services, Institutional Support, Plant Support, Research and Scholarships - as directed by donors and by Board of Trustees if endowments are not restricted. Schedule D, Part X, Line 2 Accounting principles generally accepted in the United States of America require the College's management to evaluate tax positions taken by the College and recognize a tax liability (or asset) if the College has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed tax positions taken by the College and has concluded that as of June 30, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The College is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The College's management believes it is no longer subject to income tax examinations for years prior to 2010. Schedule D, Part XI, Line 2d Book to tax adjustments include eliminating accrued contributions receivable, recording rent revenue net of expense and recording fundraising revenue net of expense. Schedule D, Part XII, Line 2d Book to tax adjustments recording rent revenue net of expense and recording fundraising revenue net of expense. 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 college customarily draws a substantial percentage of students from a large geographic section of the US and worldwide, and enrolls students of racial minority groups in meaningful numbers. The college follows a racially nondiscriminatory policy as to all students, which is widely published in the literature sent to students and prospective students. Accordingly, under Sec. 4.03(2)(b), the college complies with the publicity requirement by fulfilling the Sec. 4.02 procedures pertaining to nondiscriminatory policy statements. Schedule E, Part I, Line 6 The college receives student financial assistance from the Department of Education and has an annual Independent audit in accordance with OMB Circular A-133. That report and the accompanying schedule of expenditures of federal awards includes all federal grants received by the college, which have activity during the fiscal year. The schedule is prepared on the accrual basis of accounting and in accordance with OMB Circular A-133. Central America and the Caribbean 0 1 Program Services Higher Education 68099 0 1 68099 0 0 0 0 0 0 Wildcat Open 64613 15190 49423 0 0 22582 1891 0 12974 0 0 64613 15190 49423 0 0 22582 1891 0 12974 37447 11976 X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Thomas Hellie Officer 304746 0 0 0 3564 0 104813 0 34751 0 447874 0 0 0 Mary Ann Rodriguez Officer 195584 0 0 0 5004 0 22138 0 3312 0 226038 0 0 0 David Ostrander Senior Assistant to the President 180149 0 0 0 2602 0 20284 0 8200 0 211235 0 0 0 Susan Agre-Kippenhan Officer 156417 0 0 0 0 0 18177 0 17958 0 192552 0 0 0 John McKeegan Officer 144604 0 0 0 741 0 17080 0 24891 0 187316 0 0 0 Susan Hopp Officer 130737 0 0 0 0 0 14978 0 12268 0 157983 0 0 0 Dan Preston Officer 124405 0 0 0 0 0 15010 0 26096 0 165511 0 0 0 Scott Carnahan Athletic Director 124773 0 0 0 0 0 12631 0 18405 0 155809 0 0 0 Sharon Wagner Dept Chair-Business 117500 0 0 0 0 0 19429 0 19701 0 156630 0 0 0 Beverly Epeneter Professor, Nursing 123315 0 0 0 0 0 19538 0 7961 0 150814 0 0 0 Schedule J, Part I, Line 1a Linfield College provides housing for the President. He is required to live there as a condition of his employment and for the convenience of the employer. The college pays club dues to Michelbook Country Club, the University Club and the Arlington Club as part of the President's role (e.g. fundraising, external relations, meeting space, etc.) The college occasionally pays travel costs for the president's spouse if she is attending alumni gatherings or other events where it benefits the college to have the president and his wife present. A State of Oregon Facilites Authority 2010 Bonds 936001787 0068608JM 2010-08-11 23233102 Refunding series 1998 and 2001, Capital Improvement projects, and reserve fund 0 0 0 B State of Oregon Facilities Authority 2015 936001787 0068608JT 2015-07-08 15803521 Refunding of all outstanding 2005 Series A Bonds 0 0 0 A 0 0 23238051 1175611 0 0 456758 0 0 6977609 0 0 2012 1 0 1 1 B 965000 0 15803521 1733029 0 0 239038 0 0 0 15559500 0 2015 1 0 1 1 A 0 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 1 1 B 0 0 0 1 0 0 1 Mass Mutual Finance Group 25.3 1 0 1 A 1 B 1 Schedule K, Part IV, Line 2c-08/11/2010 23,233,102 State of Oregon Facilites Authority October 16, 2014 and again, September 23, 2015 Schedule K, Part IV, Line 2c-07/08/2015 15,803,521 State of Oregon Facilities Authority 2015 June 16, 2016 X 0 n/a X 23 107689 Market Value X 17 0 n/a X Auction items 78 0 n/a X Piano 1 0 n/a 3 0 1 1 Schedule M, Part I, Line 32b Realtors are retained to sell real estate, brokers are used to sell stocks. Schedule M, Part I, Line 33 Linfield's library received hard cover books, soft cover books, CD's, DVDs, and tapes from various donors. Linfield accepts donations of food and beverage items for the banquets and meetings it hosts for students and trustees. Some service providers routinely discount invoices for services rendered. These donations individually are small and do not have an easily ascertainable value, therefore, it is not prudent or cost effective to assign them a value and we do not capitalize them. Form 990, Part VI, Section B, Line 11b Before filing of the college's tax return, the return (form 990) and supplemental schedules and information, are forwarded to the Audit Committee for review, comments, and approval, including schedule B. After the approval and before the return is filed, a copy is posted to the Trustee's website to be available for review by each member of the Board of Trustees, excluding schedule B. The information that is included in and reported on in schedule B is provided to the full Board of Trustees confidentially at its regular meetings. After the return is posted to the full Trustee's website, ample time is allowed for comments and changes, if any, prior to the extended due date of the return. Any material changes in the approval by the Audit Committee. Form 990, Part VI, Section B, Line 12c Conflicts of Interest policies and questionnaires are disbursed, collected and reviewed annually. Any apparent conflicts, are reviewed for materiality and mitigating controls in place then forwarded to the college's Audit Committee for further review and action as deemed necessary. Form 990, Part VI, Section B, Line 15 The process for determining the compensation of the President of the College is completed periodically based on the direction and review of the Executive Committee of the Board of Trustees. Data collection is performed by Linfield's Director of Human Resources via survey of comparable institutions. The data is analyzed and reviewed by the Executive Committee of the Board of Trustees who determines the President's compensation. The process for determining compensation for officers and key employees is also completed periodically by the Director of Human Services utilizing published comparability data. The data is analyzed and reviewed by the President of the College. Form 990, Part VI, Section C, Line 19 Linfield College's financial statements and conflict of interest policy are available on the College's website and by request. Each year, a conflict of interest questionnaire is issued to all trustees, officers, key employees and faculty. The College has not previously had requests for copies of its governing documents. We would, however, provide them if requested to do so. Form 990, Part IX, Line 24e Other expenses relate to auxiliary enterprise costs consisting of food service, residence life, bookstore operations and conference hosting and payments on obligations for split interest agreements. Form 990, Part XI, Line 9 Change in Value of Split Interest Agreements: $104,395; From Accrual to Cash contributions receivable: ($1,023,329); Includes rounding adj