PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES (EIN 06-1744054)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-01-14
- IRS object ID
- 201410149349300446
- Schema version
- 2012v2.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-14T15:00:00-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061744054 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PACI | NameControl |
| Phone | 5094525100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 UNIVERSITY PARKWAY STE 202 | AddressLine1 |
| City | YAKIMA | City |
| State | WA | State |
| ZIP Code | 98901 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | D KEITH WATSON DO | Name |
| Title | PRESIDENT | Title |
| Phone | 5094525100 | Phone |
| Date Signed | 2013-12-20 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | D KEITH WATSON DO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 UNIVERSITY PARKWAY SUITE 202 | AddressLine1 |
| City | YAKIMA | City |
| State | WA | State |
| ZIP Code | 98901 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 17383634 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | true | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.PNWU.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2005 | YearFormation |
| State Legal Domicile | WA | StateLegalDomicile |
| Activity Or Mission Description | PRIVATE UNIVERSITY COLLEGE OF OSTEOPATHIC MEDICINE | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 173 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 4314744 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2009736 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 13387217 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15243398 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 5818 | InvestmentIncomePriorYear |
| Investment Income Current Year | 7525 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 17707779 | TotalRevenuePriorYear |
| Total Revenue Current Year | 17260659 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7847481 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8878488 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 154028 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6265893 | OtherExpensePriorYear |
| Other Expenses Current Year | 5974382 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14113374 | TotalExpensesPriorYear |
| Total Expenses Current Year | 14852870 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3594405 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2407789 | RevenuesLessExpensesCY |
| Total Assets BOY | 40331922 | TotalAssetsBOY |
| Total Assets EOY | 44354495 | TotalAssetsEOY |
| Total Liabilities BOY | 34240458 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 35855242 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6091464 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 8499253 | NetAssetsOrFundBalancesEOY |
| Mission Description | PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES EDUCATES AND TRAINS HEALTH CARE PROFESSIONALS EMPHASIZING SERVICE AMONG RURAL AND MEDICALLY UNDERSERVED COMMUNITIES THROUGHOUT THE NORTHWEST. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 10280856 | Expense |
| Revenue | 15243398 | Revenue |
| Description | THE UNIVERSITY PROVIDED EDUCATION AND TRAINING TO STUDENTS PURSUING A DOCTORATE IN OSTEOPATHIC MEDICINE. | Description |
| Total Program Service Expense | 10280856 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | true | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 97 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 173 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ANN HITTLE CPA | NamePerson |
| Telephone Number | 5094525100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 UNIVERSITY PARKWAY | AddressLine1 |
| Address Line2 | STE 202 | AddressLine2 |
| City | YAKIMA | City |
| State | WA | State |
| ZIP Code | 98901 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (29 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| RICHARD SPIEGEL MD | ||||||||
| CHAIR | 1 | X | X | 0 | 0 | 0 | ||
| BILL HUIBREGTSE | ||||||||
| VICE CHAIR | 1 | X | X | 0 | 0 | 0 | ||
| DUANE ROSSMAN | ||||||||
| SECRETARY | 1 | X | X | 0 | 0 | 0 | ||
| MIKE MAPLES MD | ||||||||
| ASST. SECR.TREAS | 1 | X | X | 0 | 0 | 0 | ||
| PAUL EMMANS DO | ||||||||
| ASST. SECR.TREAS | 1 | X | X | 0 | 0 | 0 | ||
| STAN MARTINKUS | ||||||||
| TREASURER | 1 | X | X | 0 | 0 | 0 | ||
| KAREN HYATT | ||||||||
| TRUSTEE IMM. PAST CHAIR | 1 | X | X | 0 | 0 | 0 | ||
| CHRISTOPHER CLARK DO | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| PETER GRIMM DO | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| CRISTOBAL GUILLEN | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| BOB HANEY | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| JAMES HAVEN MD | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| LAWRENCE LARSON DO | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| KERRY MARTIN | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| J CARLOS OLIVARES | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| PAT TEMPLE | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| LLOYD BUTLER DO | ||||||||
| TRUSTEE | 1 | X | 0 | 0 | 0 | |||
| D KEITH WATSON DO | ||||||||
| PRESIDENT | 40 | X | 152218 | 0 | 3529 | |||
| C KEITH RIFFE | ||||||||
| CHIEF BUSINESS OFFICER | 32 | X | 102167 | 0 | 14473 | |||
| ANN HITTLE | ||||||||
| CHIEF FINANCIAL OFFICER | 40 | X | 118957 | 0 | 13303 | |||
| WENDELL SNODGRASS | ||||||||
| CHIEF ADVANCEMENT OFFICER | 40 | X | 16336 | 0 | 582 | |||
| ROBERT SUTTON PHD | ||||||||
| CHIEF ADVISOR TO THE PRESIDENT | 40 | X | 211440 | 0 | 18331 | |||
| ROBYN PHILLIPS-MADSON DO | ||||||||
| DEAN | 40 | 281069 | 0 | 19632 | X | |||
| MARK TAYLOR PHD | ||||||||
| DEAN | 40 | 151435 | 0 | 15655 | X | |||
| MELICIEN TETTAMBEL DO | ||||||||
| PROFESSOR | 40 | 163463 | 0 | 17066 | X | |||
| DOUGLAS SHEARER MD PHD | ||||||||
| PROFESSOR | 40 | 155822 | 0 | 16655 | X | |||
| LEX TOWNS PHD | ||||||||
| PROFESSOR | 40 | 167738 | 0 | 16118 | X | |||
| ANITA SHOWALTER DO | ||||||||
| PROFESSOR | 40 | 182065 | 0 | 17337 | X | |||
| DENNIS CLARK DO | ||||||||
| PROFESSOR | 40 | 153236 | 0 | 15448 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1855946 | TotalReportableCompFromOrg |
| Total Other Compensation | 168129 | TotalOtherCompensation |
| Number Individuals GT100 K | 17 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| GH MOEN LLC | |||||
| 516 S FIFTH AVE | YAKIMA | WA | 98902 | CONSTRUCTION | 4579798 |
| PPC SOLUTIONS | |||||
| 223 W SECOND | SPOKANE | WA | 99201 | SECURITY SERVICES | 131718 |
| SKAGIT VALLEY HOSPITAL | |||||
| PO BOX 3548 | SEATTLE | WA | 98124 | REGIONAL ROTATIONS | 120000 |
| RIVERSTONE HEALTH | |||||
| 123 S 27TH STREET | BILLINGS | MT | 59101 | REGIONAL ROTATIONS | 110000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Government Grants | 87858 | GovernmentGrants |
| All Other Contributions | 1921878 | AllOtherContributions |
| Noncash Contributions | 1298074 | NoncashContributions |
| Total Contributions | 2009736 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 900099 | 13675296 | 13675296 |
| REGIONAL SITE SUPPORT | 900099 | 238000 | 238000 |
| UNIVERSITY ADMIN | 900099 | 41402 | 41402 |
| FORGIVENESS OF DEBT | 900099 | 1000000 | 1000000 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 288700 | TotalRevenueColumn |
| Related Or Exempt Function Income | 288700 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15243398 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9130 | TotalRevenueColumn |
| Exclusion | $9,130 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 121370 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 122975 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -1605 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -1605 | TotalRevenueColumn |
| Exclusion | -$1,605 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17260659 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15243398 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $7,525 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1367841 | Total |
| Program Services | 882408 | ProgramServices |
| Management And General | 416265 | ManagementAndGeneral |
| Fundraising | 69178 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6196077 | Total |
| Program Services | 4996050 | ProgramServices |
| Management And General | 1157065 | ManagementAndGeneral |
| Fundraising | 42962 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 214642 | Total |
| Program Services | 158835 | ProgramServices |
| Management And General | 53661 | ManagementAndGeneral |
| Fundraising | 2146 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 535985 | Total |
| Program Services | 408793 | ProgramServices |
| Management And General | 113611 | ManagementAndGeneral |
| Fundraising | 13581 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 563943 | Total |
| Program Services | 417318 | ProgramServices |
| Management And General | 140986 | ManagementAndGeneral |
| Fundraising | 5639 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67330 | Total |
| Program Services | 28070 | ProgramServices |
| Management And General | 39260 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45846 | Total |
| Management And General | 45846 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60000 | Total |
| Management And General | 60000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1315970 | Total |
| Program Services | 1013574 | ProgramServices |
| Management And General | 302396 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17155 | Total |
| Program Services | 3431 | ProgramServices |
| Management And General | 12003 | ManagementAndGeneral |
| Fundraising | 1720 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68799 | Total |
| Program Services | 28490 | ProgramServices |
| Management And General | 40309 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 207502 | Total |
| Program Services | 85631 | ProgramServices |
| Management And General | 119419 | ManagementAndGeneral |
| Fundraising | 2452 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 398185 | Total |
| Program Services | 160810 | ProgramServices |
| Management And General | 237375 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 345479 | Total |
| Program Services | 265743 | ProgramServices |
| Management And General | 70007 | ManagementAndGeneral |
| Fundraising | 9730 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1299132 | Total |
| Program Services | 521251 | ProgramServices |
| Management And General | 777881 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 846005 | Total |
| Program Services | 338402 | ProgramServices |
| Management And General | 507603 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 190100 | Total |
| Program Services | 85448 | ProgramServices |
| Management And General | 104652 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| STUDENT EXPENSES | 561342 | 529017 | 32325 | |
| RECRUITMENT | 158115 | 96223 | 58307 | 3584 |
| SUPPLIES | 224362 | 118584 | 103604 | 2174 |
| DUES & ACCREDITATION FEE BANK FEES ETC. | 169060 | 142778 | 25420 | 862 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14852870 | Total |
| Program Services | 10280856 | ProgramServices |
| Management And General | 4417995 | ManagementAndGeneral |
| Fundraising | 154028 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1140692 | BOY |
| EOY | 2462886 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6011843 | BOY |
| EOY | 3979031 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2132942 | BOY |
| EOY | 1995049 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150453 | BOY |
| EOY | 144366 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49667 | BOY |
| EOY | 73354 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 38070840 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2809530 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30385146 | BOY |
| EOY | 35261310 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 461179 | BOY |
| EOY | 438499 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40331922 | BOY |
| EOY | 44354495 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1378519 | BOY |
| EOY | 1678831 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2431024 | BOY |
| EOY | 2940781 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 24500000 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3844310 | BOY |
| EOY | 4610630 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21500000 | BOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5086605 | BOY |
| EOY | 2125000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34240458 | BOY |
| EOY | 35855242 | EOY |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5122711 | BOY |
| EOY | 8412589 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 968753 | BOY |
| EOY | 86664 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6091464 | BOY |
| EOY | 8499253 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40331922 | BOY |
| EOY | 44354495 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 2407789 | ReconcilationRevenueExpenses |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
| Public Support Percentage509 | 0.0 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.0 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.0 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.0 | PriorYrInvestIncomePercentage |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | true | Volunteers |
| Paid Staff Or Management | true | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | false | MailingsMembers |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | false | GrantsOtherOrganizations |
| Direct Contact Legislators | true | DirectContactLegislators |
| Direct Contact Legislators | $60,000 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | false | OtherActivities |
| Total Lobbying Expenditures IIB | 60000 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | false | NotDescribedIn501c3 |
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | PART II B LINE 1 (G) PNWU PAID JOE KING AND ASSOCIATES INC. TO LOBBY ON THEIR BEHALF. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12300000 | OtherCostOrOtherBasis |
| Book Value | 12300000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16807252 | OtherCostOrOtherBasis |
| Depreciation | 1092869 | Depreciation |
| Book Value | 15714383 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 272388 | OtherCostOrOtherBasis |
| Depreciation | 33679 | Depreciation |
| Book Value | 238709 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3325127 | OtherCostOrOtherBasis |
| Depreciation | 1682982 | Depreciation |
| Book Value | 1642145 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5366073 | OtherCostOrOtherBasis |
| Book Value | 5366073 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 35261310 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 17260659 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 17260659 | RevenueSubtotal |
| Total Revenue Per Form990 | 17260659 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 14852870 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 14852870 | ExpensesSubtotal |
| Total Expenses Per Form990 | 14852870 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | PART X LINE 2 IN ACCORDANCE WITH REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS AS OF JUNE 30 2013 AND 2012. THE UNIVERSITY FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTIONS AND IS NO LONGER SUBJECT TO EXAMINATION BY U.S. FEDERAL OR STATE AND LOCAL AUTHORITIES FOR YEARS BEFORE 2010. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | false | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | SCHEDULE E LINE 3 THIS POLICY IS DISTRIBUTED VIA BROCHURES AND THE STUDENT CATALOG ON THE WEBSITE. SCHEDULE E LINE 6 EXPLANATION OF GOVERNMENT FINANCIAL AID FEDERAL FINANCIAL AID IS PROVIDED TO ELIGIBLE STUDENTS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg |
|---|---|---|---|
| D KEITH WATSON DO PRESIDENT | |||
| 152218 | 3529 | 155747 | |
| ROBERT SUTTON PHD SR ADVISOR TO T | |||
| 211440 | 7783 | 229771 | 10548 |
| ROBYN PHILLIPS-MADSON DO DEAN-COM | |||
| 281069 | 7382 | 300701 | 12250 |
| MARK TAYLOR PHD DEAN-ALLIED HEALT | |||
| 151435 | 7786 | 167090 | 7869 |
| MELICIEN TETTAMBEL DO CHAIR-OPP | |||
| 163463 | 7783 | 180529 | 9283 |
| DOUGLAS SHEARER PHD MD CHAIR-PAT | |||
| 155822 | 7783 | 172478 | 8873 |
| LEX TOWNS PHD ASSISTANT DEAN-BASI | |||
| 167738 | 7783 | 183856 | 8335 |
| ANITA SHOWALTER DO ASSISTANT DEAN | |||
| 182065 | 7783 | 199402 | 9554 |
| DENNIS CLARK DO CHAIR-INTERNAL ME | |||
| 153236 | 7382 | 168684 | 8066 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 911306482 | IssuerEIN |
| Date Issued | 2013-02-15 | DateIssued |
| Issue Price | 24500000 | IssuePrice |
| Description Of Purpose | REFINANCE | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | 24500000 | TotalProceeds |
| Issuance Costs From Proceeds | 436693 | IssuanceCostsFromProceeds |
| Year Of Subst Completion | 2013 | YearOfSubstCompletion |
| Current Refunding | true | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Engage Bond Counsel Contracts | false | EngageBondCounselContracts |
| Any Research Agreements | false | AnyResearchAgreements |
| Engage Bond Counsel Research | false | EngageBondCounselResearch |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Prcntge Bond Financed Prop | 0.0 | PrcntgeBondFinancedProp |
| Remedial Action Taken | false | RemedialActionTaken |
| Non Qualified Bond Remed Procdrs | true | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | true | Form8038TFiled |
| Variable Rate Issue | false | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Superintegrated Hedge | false | SuperintegratedHedge |
| Hedge Terminated | false | HedgeTerminated |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Regulatory Safe Harbor Satisfied | false | RegulatorySafeHarborSatisfied |
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqs |
Schedule L IRS990ScheduleL
Loan Table LoanTable (3 entries)
| Loan To OrganizationLoanToOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|
| RICHARD SPIEGEL - PROGRAM FUNDING | |||||
| X | $450,000 | 450000 | false | true | true |
| PATRICIA WADE TEMPLE - PURCHASE OF | |||||
| X | $2,011,800 | 2011800 | false | true | true |
| CARLOS OLIVARES AGENA - EXPANSION | |||||
| X | $3,000,000 | 3000000 | false | true | true |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 3395 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (3 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | INTEREST FORGIVENESS | 3 | 1279500 | FAIR MARKET |
| X | SUPPLIES | 13 | 11579 | FAIR MARKET |
| X | STORAGE UNIT | 1 | 3600 | FAIR MARKET |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | FORM 990 PART VI SECTION A LINE 2 LLOYD BUTLER AND BOB HANEY ARE BROTHERS-IN-LAW WITH OUTSIDE BUSINESSES. KERRY MARTIN AND LLOYD BUTLER HAVE A BUSINESS RELATIONSHIP. FORM 990 PART VI SECTION B LINE 11 THE 990 IS REVIEWED BY THE MEMBERS OF THE FINANCE COMMITTEE AND PRESENTED TO THE BOARD FOR QUESTIONS AND APPROVAL. FORM 990 PART VI SECTION B LINE 12C BOARD MEMBERS REVIEW AND SIGN THE PNWU CONFLICT OF INTEREST POLICY AND ARE ASKED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. BOARD MEMBERS EXPLICITLY EXCUSE THEMSELVES FROM VOTING ON ANY ITEMS THAT MAY LEAD TO A CONFLICT OF INTEREST BOTH IN FACT AND APPEARANCE. THIS POLICY IS MONITORED CONTINOUSLY BY THE BOARD CHAIR. EFFECTIVE APRIL 2012 THIS POLICYPROCEDURE HAS BEEN IMPLEMENTED WITH ALL KEY EMPLOYEES AS WELL. FORM 990 PART VI SECTION B LINE 15 15A THE FINANCE COMMITTEE COMMISSIONED A FORMAL REVIEW OF EXECUTIVE SALARIES USING A THIRD PARTY ACTUARY DURING FISCAL YEAR ENDING JUNE 30 2012. THE REVIEW WAS UTILIZED ALONG WITH OTHER COMPARABLE SURVEY DATA TO DETERMINE PNWU EXECUTIVE SALARIES WERE REASONABLE COMPARED TO MARKET. 15B OFFICERS AND KEY EMPLOYEES (THE TOP TEN POSITIONS IN THE ORGANIZATION) WERE INCLUDED IN THE PROCESS FOR DETERMINING THE CEO EXECUTIVE DIRECTOR ANDOR TOP MANAGEMENT OFFICIALS' COMPENSATION. FORM 990 PART VI SECTION C LINE 19 PNWU MAKES ITS CONFLICTS OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. PNWU CURRENTLY DOES NOT MAKE ITS AUDITED FINANCIAL STATEMENTS OR GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990 PART XII LINE 2C OVERSIGHT OF AUDIT AND SELECTION OF INDEPENDENT AUDITOR THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. | Explanation |