2016-05-16T10:50:51-05:00 2015-06-30 910189318 MOSS ADAMS LLP PO BOX 22650 YAKIMA WA 989072650 990 2014-07-01 911160585 HERITAGE UNIVERSITY HERI 5098658663 3240 FORT ROAD TOPPENISH WA 989489599 JOHN VORNBROCK VP SUPPORT SERVICE/CFO 5098658663 2016-05-12 1 PAM CLEAVER P00022310 5092487750 2016-05-12 2014 2016-08-17 19:52:53Z JOHN VORNBROCK 3240 FORT ROAD TOPPENISH WA 989489599 44892593 0 X WWW.HERITAGE.EDU X 1981 WA HERITAGE UNIVERSITY IS A NON-PROFIT, INDEPENDANT, NON-DENOMINATIONAL ACCREDITED INSTITUTION OF HIGHER EDUCATION OFFERING UNDERGRADUATE AND GRADUATE EDUCATION. ITS MISSION IS TO PROVIDE QUALITY, ACCESSIBLE HIGHER EDUCATION TO MULTICULTURAL POPULATIONS, WHICH HAVE BEEN UNDERSERVED IN THE YAKIMA VALLEY. 25 25 584 31 0 0 3627871 5197221 24842172 28190398 3844057 647429 515990 545964 32830090 34581012 3063997 5114264 0 0 17227197 19548259 0 0 1023304 9590136 10527330 29881330 35189853 2948760 -608841 52379960 52955619 11134471 12500817 41245489 40454802 X HERITAGE UNIVERSITY IS A NON-PROFIT, INDEPENDENT, NON-DENOMINATIONAL ACCREDITED INSTITUTION OF HIGHER EDUCATION OFFERING UNDERGRADUATE AND GRADUATE EDUCATION. ITS MISSION IS TO PROVIDE QUALITY, ACCESSIBLE HIGHER EDUCATION TO MULTICULTURAL POPULATIONS WHICH HAVE BEEN UNDERSERVED IN THE YAKIMA VALLEY. WITHIN ITS LIBERAL ARTS CURRICULUM, HERITAGE OFFERS STRONG PROFESSIONAL AND CAREER-ORIENTED PROGRAMS DESIGNED TO ENRICH THE QUALITY OF LIFE FOR STUDENTS AND THEIR COMMUNITIES. 0 0 6703520 3603414 4521723 TO PROVIDE STUDENTS WITH SERVICES INCLUDING FINANCIAL AID ASSISTANCE, COUNSELING, INTERNSHIPS, JOB PLACEMENT, SCHOLARSHIPS AND GRANTS. 2504620 447475 2522175 TO PROVIDE STUDENTS WITH ACADEMIC SUPPORT INCLUDING COMMUNITY ACCESS TO LEARNING RESOURCES, PLACEMENT TESTING AND RECORD MAINTENANCE. 13915077 1063375 19895875 TO PROVIDE SERVICES TO PREDOMINANTLY MINORITY UNDERGRADUATE & GRADUATE STUDENTS WHO ARE LIVING IN AN ISOLATED LOCATION AT OR BELOW THE FEDERAL POVERTY GUIDELINES. 4798665 1250625 GENERAL INSTITUTION AND OPERATING EXPENSES AND INCOME, ALONG WITH AUXILARY ENTERPRISES. 4798665 1250625 27921882 1 1 0 1 0 0 0 1 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 2531 0 1 584 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AR CO CT MA MD MI MN MS NY OH OR SC UT X JOHN VORNBROCK VP SUPPORT SERVICE 5098658500 3240 FORT ROAD TOPPENISH WA 989489599 ARMENDARIZ GEORGE SECOND VICE CHAIR 1.00 X X 0 0 0 MCGREE ELIZABETH M BOARD MEMBER 1.00 X 0 0 0 STROM HENRY BOARD MEMBER 1.00 X 0 0 0 WEAVER GAIL FIRST VICE CHAIR 1.00 X X 0 0 0 BOUCHEY RENNE BOARD MEMBER 1.00 X 0 0 0 PIGOTT JIM BOARD MEMBER 1.00 X 0 0 0 PINNELL RICK CHAIR 1.00 X X 0 0 0 RICH BILL BOARD MEMBER 1.00 X 0 0 0 WARNER BARRY BOARD MEMBER 1.00 X 0 0 0 SIMMS ROY BOARD MEMBER 1.00 X 0 0 0 TWISS RICHARD DR BOARD MEMBER 1.00 X 0 0 0 DODGE SONJA BOARD MEMBER UNTIL OCTOBER 2014 1.00 X 0 0 0 RIGDON PHILIP BOARD MEMBER 1.00 X 0 0 0 GAMACHE RONALD F BOARD MEMBER 1.00 X 0 0 0 LINNEWEH RICK BOARD MEMBER 1.00 X 0 0 0 SMITH KEN BOARD MEMBER 1.00 X 0 0 0 GATES MIMI BOARD MEMBER 1.00 X 0 0 0 HILTON KATHLEEN SNJM BOARD MEMBER 1.00 X 0 0 0 VILLANUEVA JANE BOARD MEMBER UNTIL OCTOBER 2014 1.00 X 0 0 0 MCMURRAY LAURA BOARD MEMBER UNTIL OCTOBER 2014 1.00 X 0 0 0 PADILLA FRANK BOARD MEMBER UNTIL OCTOBER 2014 1.00 X 0 0 0 GOLDE HELLMUT BOARD MEMBER 1.00 X 0 0 0 GUIDON MICHAEL BOARD MEMBER 1.00 X 0 0 0 RAMSEY KIP SECRETARY 1.00 X X 0 0 0 FARINA KARLA BOARD MEMBER 1.00 X 0 0 0 OSHIE PATRICK BOARD MEMBER 1.00 X 0 0 0 MOULTON PAUL G BOARD MEMBER UNTIL OCTOBER 2014 1.00 X 0 0 0 MONAHAN BRENDAN BOARD MEMBER 1.00 X 0 0 0 MEARS THOMAS BOARD MEMBER 1.00 X 0 0 0 LINNEN PAULA BOARD MEMBER 1.00 X 0 0 0 FILKOWSKI MELISSA VP OF STUDENT AFFAIRS 40.00 X 141541 0 21460 WISE DAVID VP/ MARKETING 40.00 X 139560 0 14093 STROM SIRI J VP/SUPPORT SERVICES/CFO 40.00 X 146030 0 19350 MOORE MICHAEL VP/ADVANCEMENT 40.00 X 158134 0 27716 GUAGLIANONE CURTIS VP/PROVOST 40.00 X 193227 0 30152 BASSETT JOHN UNIVERSITY PRESIDENT 40.00 X 233453 0 52818 VALDEZ-ZONTEK PATRICIA ASSOCIATE PROFESSOR-BLE 40.00 X 121066 0 17514 NYRIATI CHRISTINA CHAIR DEPT OF NURSING 40.00 X 118867 0 13340 DALE LINDA DIR OF PHYSICIANS ASSISTANT PROGRAM 40.00 X 112500 0 17006 WINGOOD HAROLD ASSOCIATE VP OF ENROLLMENT MANAGEMENT 40.00 X 138220 0 12953 SCHLENKER DEAN M ASSISTANT CONTROLLER / GRANT ACCOUNTANT 40.00 X 114285 0 13697 1616883 0 240099 16 0 1 0 EDUCATIONAL SERVICES DISTRICT #105 33 S 2ND AVENUE YAKIMA WA 98902 EDUCATIONAL SERVICES 613749 PACIFIC NW UNIVERSITY -HEALTH SCIENCES 111 UNIVERSITY PARKWAY SUITE 202 YAKIMA WA 98901 EDUCATIONAL SERVICES 534120 YAKIMA VALLEY COMMUNITY COLLEGE PO BOX 22520 YAKIMA WA 989072520 EDUCATIONAL SERVICES 348710 HANNA & ASSOCIATES PO BOX 2025 COEUR DALENE ID 838162025 ADVERTISING AGENCY 148220 UNIVERSITY OF WASHINGTON 12455 COLLECTIONS DRIVE CHICAGO IL 60693 EDUCATIONAL SERVICES 125522 5 49908 5147313 1345952 5197221 TUITION AND FEES 900099 21953316 21953316 FEDERAL GRANTS 900099 5241929 5241929 STATE & LOCAL GRANTS 900099 539463 539463 STUDENT FEE REVENUE 611710 455690 455690 28190398 306192 306192 10136980 9758391 37352 378589 -37352 341237 341237 188942 49908 62711 126231 126231 643866 453127 190739 190739 CHILDCARE 624410 207987 207987 EXCHANGE CONTRACTS 900099 21007 21007 228994 34581012 28190398 0 1193393 5114264 5114264 1176575 439539 546802 190234 14199260 12038386 1852465 308409 615324 471306 128679 15339 2248825 1659278 529799 59748 1308275 1009348 266948 31979 107956 107956 125713 125713 100375 100375 2733818 2147715 439352 146751 261446 63264 195569 2613 2877492 1870054 804027 203411 1047485 455458 556748 35279 806705 806705 572977 485055 71307 16615 136132 105180 23551 7401 291596 216652 74944 1255511 1033304 222207 151172 6374 144798 BAD DEBTS 58952 53427 5525 35189853 27921882 6244667 1023304 5854928 2030008 390398 2259587 1156136 1718867 902814 1042888 57390 71628 20726 29173 37893240 9077401 28369981 28815839 14892907 16296716 528076 472226 206604 218687 52379960 52955619 3886484 2520806 476213 469210 802579 718772 5969195 8792029 11134471 12500817 X 35031244 34284421 3187500 3143636 3026745 3026745 41245489 40454802 52379960 52955619 -608841 -181846 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3805 3805 0 PART II-B, LINE 1: NATIONAL ASSOCIATES OF INDEPENDENT COLLEGES (ICW) MEMBERSHIPS DUES WHICH A PORTION MAY GO TO LOBBYING FOR INDEPENDENT COLLEGES. ICW USED 5.6% OF THEIR DUES ON LOBBYING. 85983 X 0 13289841 1834035 431312 544056 15011132 11659514 377976 1851043 598692 13289841 10530861 340684 1159987 372018 11659514 10475380 365750 21876 332145 10530861 9022005 218318 1496205 261148 10475380 0.73000 0.20000 0.07000 0 0 307913 307913 33895769 7463481 26432288 3042380 1053872 1988508 647178 560048 87130 28815839 X 29838093 -181846 553191 371345 29466748 5114264 5114264 34581012 30628780 553191 553191 30075589 5114264 5114264 35189853 PART III, LINE 4: LOCAL HISTORICAL ARTWORK OF THE COWICHE CANYON OUTSIDE YAKIMA, WA. THE COLLECTION OF ART HELPS SUPPORT THE UNIVERSITY'S ART DEPARTMENT/PROGRAM, ALONG WITH THE ART WING IN THE NEW BUILDING. THE ART WING DISPLAYS VARIOUS PIECES OF ART, INCLUDING THE DONATED PIECES. PART V, LINE 4: ENDOWMENTS ARE USED TO FUND SCHOLARSHIPS AND ACADEMIC PROGRAMS. PART X, LINE 2: THE UNIVERSITY IS A TAX-EXEMPT ORGANIZATION QUALIFYING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNIVERSITY'S TAX-EXEMPT PURPOSE WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE UNIVERSITY DID NOT ENGAGE IN AN ACTIVITY UNRELATED TO ITS TAX-EXEMPT PURPOSE; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT ADOPTED THE PROVISIONS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES AND HAS DETERMINED THEY HAVE NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2015 AND 2014. THE FORM 990 FILED BY THE UNIVERSITY IS SUBJECT TO EXAMINATIONS BY THE INTERNAL REVENUE SERVICE (IRS) UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. GENERALLY, THE FORM 990 FILED BY THE UNIVERSITY IS NO LONGER SUBJECT TO EXAMINATION FOR FISCAL YEARS ENDED PRIOR TO JUNE 30, 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD RECLASSIFIED FROM EXPENSES 453,127. FUNDRAISING EXPENSE RECLASSIFIED FROM EXPENSES 62,712. LOSS ON PPE 37,352. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS RECLASSIFIED TO EXPENSES 5,114,264. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD RECLASSIFIED TO REVENUES 453,127. FUNDRAISING EXPENSE RECLASSIFIED TO REVENUES 62,712. LOSS ON PPE 37,352. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS RECLASSIFIED FROM REVENUES 5,114,264. 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 UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE OFFICIAL COURSE CATALOG. THIS INFORMATION IS ALSO FOUND ON THE HERITAGE WEB SITE. THE MISSION OF THE UNIVERSITY IS TO SERVE MULTI-CULTURAL POPULATIONS AND IS WIDELY ADVERTISED AND COMMUNICATED AS SUCH. SCHEDULE E, PART I, LINE 6 HERITAGE UNIVERSITY RECEIVES VARIOUS GRANTS FROM GOVERNMENTAL AGENCIES SUCH AS; PELL GRANTS, DEPARTMENT OF EDUCATION GRANTS, EQUAL OPPORTUNITY GRANTS, AND OTHER GRANTS. SCHOLARSHIP DINNER 238850 49908 188942 10890 26821 25000 238850 49908 188942 10890 26821 25000 62711 126231 1 SCHOLARSHIP 1104 921200 4193064 FMV ASSIST STUDENTS TO MEET TUITION EXPENSES, OBTAIN BOOKS AND EDUCATIONAL SUPPLIES FOR SCHOOL. THIS NON CASH ASSISTANCE IS ALSO USED TO COVER SOME OF THE EMPLOYEE'S TUITION EXPENSE WHILE THEY ATTEND SCHOOL. PART I, LINE 2: HERITAGE UNIVERSITY PARTICIPATES IN FEDERAL GRANTS AND LOAN PROGRAMS. ALL OF THE STUDENT AWARDING PROCESS IS DOCUMENTED IN THE SOFTWARE USED TO DETERMINE ELIGIBILITY AND TRACK STUDENT AWARDS. FOR THOSE AWARDS WITH SUBJECTIVE SELECTION CRITERIA, THE DOCUMENTATION IS MAINTAINED BY THE PERSON RESPONSIBLE FOR SUCH AWARDS OR GRANTS. HERITAGE UNIVERSITY UNDERGOES A YEARLY AUDIT OF THE GRANTS AND OTHER FEDERAL FUNDS IN ACCORDANCE WITH A-133; A-87; AND OTHERS. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 FILKOWSKI MELISSA VP OF STUDENT AFFAIRS 141541 0 0 0 0 0 9908 0 11553 0 163002 0 0 0 WISE DAVID VP/ MARKETING 139560 0 0 0 0 0 4940 0 9153 0 153653 0 0 0 STROM SIRI J VP/SUPPORT SERVICES/CFO 145670 0 0 0 360 0 10197 0 9153 0 165380 0 0 0 MOORE MICHAEL VP/ADVANCEMENT 158134 0 0 0 0 0 11069 0 16647 0 185850 0 0 0 GUAGLIANONE CURTIS VP/PROVOST 192927 0 0 0 300 0 13505 0 16647 0 223379 0 0 0 BASSETT JOHN UNIVERSITY PRESIDENT 233453 0 0 0 0 0 16342 0 36476 0 286271 0 0 0 WINGOOD HAROLD ASSOCIATE VP OF ENROLLMENT MANAGEMEN 138220 0 0 0 0 0 3800 0 9153 0 151173 0 0 0 PART I, LINE 1A HERITAGE UNIVERSITY PURCHASED A HOUSE ON 7/1/2011 FOR USE BY THE PRESIDENT AS A PERSONAL RESIDENCE AND OTHER UNIVERSITY FUNCTIONS. THE PERSONAL USE OF THE HOUSE IS TREATED AS TAXABLE COMPENSATION TO DR. BASSETT. TAXABLE GROSS UP PAYMENTS ARE MADE TO THE PRESIDENT RELATING TO CERTAIN TAXABLE BENEFITS. A WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY SERIES 2013 911306482 2013-10-28 9000000 REFUND 2007 BOND AND FUND BUILDING CONSTRUCTION 0 0 0 A 1712415 11998000 145709 7349847 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 SCHEDULE K PART I COLUMN (E) THERE WAS ADDITIONAL BORROWING DURING 2014/2015 FOR $2,998,000. X 1 2000 MARKET VALUE X 2000 MARKET VALUE X 14 1338776 MARKET VALUE X MISC 3 3176 MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE CONTROLLER GENERATES THE RETURN INFORMATION WITH THE ASSISTANCE OF THE ASSISTANT CONTROLLER. BOTH REVIEW THE RETURN. THE INTERIM VP SUPPORT SERVICES/CFO REVIEWS THE SUPPORTING SCHEDULES AND THE RETURN. THE RETURN IS THEN REVIEWED BY THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 12C TOP MANAGEMENT (PRES. & VP'S) MONITOR EACH OTHER AND THE BOARD ON AN ANNUAL BASIS BY DIRECT DISCUSSION, FINANCIAL TRANSACTION REVIEW, AND PUBLIC INVOLVEMENT REVIEWS. IF THERE IS A CONFLICT OF INTEREST, THE BOARD MEMBER WOULD ABSTAIN FROM ANY DECISION OR VOTE. ALL MEMBERS OF THE BOARD ARE REQUIRED TO SIGN AN ADDIDAVIT CONFIRMING THAT THEY HAVE NO CONFLICTS OF INTEREST WITH THE UNIVERSITY. FORM 990, PART VI, SECTION B, LINE 15 EVERY YEAR, COMPENSATION FOR TOP MANAGEMENT IS DONE BY USING COMPARATIVE DATA PROVIDED BY CUPA. THE DATA IS REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD WHICH IS COMPRISED OF THE BOARD CHAIR, FINANCE COMMITTEE CHAIR, PRESIDENT OF THE UNIVERSITY AND THE CFO. THE RESULTS OF THE REVIEW ARE NOTED IN THE MEETING MINUTES FILED WITH THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO ANYONE UPON REQUEST. CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: SAME AS PRIOR YEAR.