﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.0">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-01-14T15:00:00-05:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>061744054</EIN>
      <Name>
        <BusinessNameLine1>PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES</BusinessNameLine1>
      </Name>
      <NameControl>PACI</NameControl>
      <Phone>5094525100</Phone>
      <USAddress>
        <AddressLine1>111 UNIVERSITY PARKWAY STE 202</AddressLine1>
        <City>YAKIMA</City>
        <State>WA</State>
        <ZIPCode>98901</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>D KEITH WATSON DO</Name>
      <Title>PRESIDENT</Title>
      <Phone>5094525100</Phone>
      <DateSigned>2013-12-20</DateSigned>
    </Officer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="11">
    <IRS990 referenceDocumentId="RetDoc2" documentId="RetDoc12">
      <DoingBusinessAs>
        <BusinessNameLine1>PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES</BusinessNameLine1>
      </DoingBusinessAs>
      <NameOfPrincipalOfficerPerson>D KEITH WATSON DO</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>111 UNIVERSITY PARKWAY SUITE 202</AddressLine1>
        <City>YAKIMA</City>
        <State>WA</State>
        <ZIPCode>98901</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>17383634</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <AllAffiliatesIncluded>true</AllAffiliatesIncluded>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.PNWU.EDU</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2005</YearFormation>
      <StateLegalDomicile>WA</StateLegalDomicile>
      <ActivityOrMissionDescription>PRIVATE UNIVERSITY COLLEGE OF OSTEOPATHIC MEDICINE</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>17</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>14</NbrIndependentVotingMembers>
      <TotalNbrEmployees>173</TotalNbrEmployees>
      <TotalNbrVolunteers>30</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>4314744</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>2009736</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>13387217</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>15243398</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>5818</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>7525</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>17707779</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>17260659</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>7847481</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>8878488</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>154028</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>6265893</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>5974382</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>14113374</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>14852870</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>3594405</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>2407789</RevenuesLessExpensesCY>
      <TotalAssetsBOY>40331922</TotalAssetsBOY>
      <TotalAssetsEOY>44354495</TotalAssetsEOY>
      <TotalLiabilitiesBOY>34240458</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>35855242</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>6091464</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>8499253</NetAssetsOrFundBalancesEOY>
      <MissionDescription>PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES EDUCATES AND TRAINS HEALTH CARE PROFESSIONALS EMPHASIZING SERVICE AMONG RURAL AND MEDICALLY UNDERSERVED COMMUNITIES THROUGHOUT THE NORTHWEST.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>10280856</Expense>
      <Revenue>15243398</Revenue>
      <Description>THE UNIVERSITY PROVIDED EDUCATION AND TRAINING TO STUDENTS PURSUING A DOCTORATE IN OSTEOPATHIC MEDICINE.</Description>
      <TotalProgramServiceExpense>10280856</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc11">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc10">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities referenceDocumentId="RetDoc9">true</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>true</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc8">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc7">true</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc6">true</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="RetDoc5">true</TaxExemptBonds>
      <InvestTaxExemptBonds>false</InvestTaxExemptBonds>
      <EscrowAccount>false</EscrowAccount>
      <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc4">true</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions referenceDocumentId="RetDoc3">true</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>97</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>173</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>17</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>14</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>true</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>WA</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>ANN HITTLE CPA</NamePerson>
        <TelephoneNumber>5094525100</TelephoneNumber>
        <AddressUS>
          <AddressLine1>111 UNIVERSITY PARKWAY</AddressLine1>
          <AddressLine2>STE 202</AddressLine2>
          <City>YAKIMA</City>
          <State>WA</State>
          <ZIPCode>98901</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>RICHARD SPIEGEL MD</NamePerson>
        <Title>CHAIR</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BILL HUIBREGTSE</NamePerson>
        <Title>VICE CHAIR</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DUANE ROSSMAN</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MIKE MAPLES MD</NamePerson>
        <Title>ASST. SECR.TREAS</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAUL EMMANS DO</NamePerson>
        <Title>ASST. SECR.TREAS</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STAN MARTINKUS</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KAREN HYATT</NamePerson>
        <Title>TRUSTEE IMM. PAST CHAIR</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHRISTOPHER CLARK DO</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PETER GRIMM DO</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CRISTOBAL GUILLEN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BOB HANEY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JAMES HAVEN MD</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LAWRENCE LARSON DO</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KERRY MARTIN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>J CARLOS OLIVARES</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAT TEMPLE</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LLOYD BUTLER DO</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>D KEITH WATSON DO</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>152218</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>3529</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>C KEITH RIFFE</NamePerson>
        <Title>CHIEF BUSINESS OFFICER</Title>
        <AverageHoursPerWeek>32</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>102167</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>14473</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANN HITTLE</NamePerson>
        <Title>CHIEF FINANCIAL OFFICER</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>118957</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>13303</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WENDELL SNODGRASS</NamePerson>
        <Title>CHIEF ADVANCEMENT OFFICER</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>16336</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>582</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT SUTTON PHD</NamePerson>
        <Title>CHIEF ADVISOR TO THE PRESIDENT</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>211440</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>18331</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBYN PHILLIPS-MADSON DO</NamePerson>
        <Title>DEAN</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>281069</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>19632</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK TAYLOR PHD</NamePerson>
        <Title>DEAN</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>151435</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>15655</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MELICIEN TETTAMBEL DO</NamePerson>
        <Title>PROFESSOR</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>163463</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>17066</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOUGLAS SHEARER MD PHD</NamePerson>
        <Title>PROFESSOR</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>155822</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>16655</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LEX TOWNS PHD</NamePerson>
        <Title>PROFESSOR</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>167738</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>16118</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANITA SHOWALTER DO</NamePerson>
        <Title>PROFESSOR</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>182065</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>17337</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DENNIS CLARK DO</NamePerson>
        <Title>PROFESSOR</Title>
        <AverageHoursPerWeek>40</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>153236</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>15448</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>1855946</TotalReportableCompFromOrg>
      <TotalOtherCompensation>168129</TotalOtherCompensation>
      <NumberIndividualsGT100K>17</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>GH MOEN LLC</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>516 S FIFTH AVE</AddressLine1>
            <City>YAKIMA</City>
            <State>WA</State>
            <ZIPCode>98902</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONSTRUCTION</DescriptionOfServices>
        <Compensation>4579798</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>PPC SOLUTIONS</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>223 W SECOND</AddressLine1>
            <City>SPOKANE</City>
            <State>WA</State>
            <ZIPCode>99201</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>SECURITY SERVICES</DescriptionOfServices>
        <Compensation>131718</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>SKAGIT VALLEY HOSPITAL</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO BOX 3548</AddressLine1>
            <City>SEATTLE</City>
            <State>WA</State>
            <ZIPCode>98124</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>REGIONAL ROTATIONS</DescriptionOfServices>
        <Compensation>120000</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>RIVERSTONE HEALTH</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>123 S 27TH STREET</AddressLine1>
            <City>BILLINGS</City>
            <State>MT</State>
            <ZIPCode>59101</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>REGIONAL ROTATIONS</DescriptionOfServices>
        <Compensation>110000</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>4</NumberOfContractorsGT100K>
      <GovernmentGrants>87858</GovernmentGrants>
      <AllOtherContributions>1921878</AllOtherContributions>
      <NoncashContributions>1298074</NoncashContributions>
      <TotalContributions>2009736</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION AND FEES</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>13675296</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>13675296</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>REGIONAL SITE SUPPORT</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>238000</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>238000</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>UNIVERSITY ADMIN</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>41402</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>41402</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>FORGIVENESS OF DEBT</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>1000000</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1000000</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalOthProgramServiceRevenue>
        <TotalRevenueColumn>288700</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>288700</RelatedOrExemptFunctionIncome>
      </TotalOthProgramServiceRevenue>
      <TotalProgramServiceRevenue>15243398</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>9130</TotalRevenueColumn>
        <ExclusionAmount>9130</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>121370</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>122975</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>-1605</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>-1605</TotalRevenueColumn>
        <ExclusionAmount>-1605</ExclusionAmount>
      </NetGainOrLossInvestments>
      <TotalRevenue>
        <TotalRevenueColumn>17260659</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>15243398</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>7525</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>1367841</Total>
        <ProgramServices>882408</ProgramServices>
        <ManagementAndGeneral>416265</ManagementAndGeneral>
        <Fundraising>69178</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>6196077</Total>
        <ProgramServices>4996050</ProgramServices>
        <ManagementAndGeneral>1157065</ManagementAndGeneral>
        <Fundraising>42962</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>214642</Total>
        <ProgramServices>158835</ProgramServices>
        <ManagementAndGeneral>53661</ManagementAndGeneral>
        <Fundraising>2146</Fundraising>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>535985</Total>
        <ProgramServices>408793</ProgramServices>
        <ManagementAndGeneral>113611</ManagementAndGeneral>
        <Fundraising>13581</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>563943</Total>
        <ProgramServices>417318</ProgramServices>
        <ManagementAndGeneral>140986</ManagementAndGeneral>
        <Fundraising>5639</Fundraising>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>67330</Total>
        <ProgramServices>28070</ProgramServices>
        <ManagementAndGeneral>39260</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>45846</Total>
        <ManagementAndGeneral>45846</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>60000</Total>
        <ManagementAndGeneral>60000</ManagementAndGeneral>
      </FeesForServicesLobbying>
      <FeesForServicesOther>
        <Total>1315970</Total>
        <ProgramServices>1013574</ProgramServices>
        <ManagementAndGeneral>302396</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>17155</Total>
        <ProgramServices>3431</ProgramServices>
        <ManagementAndGeneral>12003</ManagementAndGeneral>
        <Fundraising>1720</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>68799</Total>
        <ProgramServices>28490</ProgramServices>
        <ManagementAndGeneral>40309</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>207502</Total>
        <ProgramServices>85631</ProgramServices>
        <ManagementAndGeneral>119419</ManagementAndGeneral>
        <Fundraising>2452</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>398185</Total>
        <ProgramServices>160810</ProgramServices>
        <ManagementAndGeneral>237375</ManagementAndGeneral>
      </Occupancy>
      <ConferencesMeetings>
        <Total>345479</Total>
        <ProgramServices>265743</ProgramServices>
        <ManagementAndGeneral>70007</ManagementAndGeneral>
        <Fundraising>9730</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>1299132</Total>
        <ProgramServices>521251</ProgramServices>
        <ManagementAndGeneral>777881</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>846005</Total>
        <ProgramServices>338402</ProgramServices>
        <ManagementAndGeneral>507603</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>190100</Total>
        <ProgramServices>85448</ProgramServices>
        <ManagementAndGeneral>104652</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>STUDENT EXPENSES</Description>
        <Total>561342</Total>
        <ProgramServices>529017</ProgramServices>
        <ManagementAndGeneral>32325</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>RECRUITMENT</Description>
        <Total>158115</Total>
        <ProgramServices>96223</ProgramServices>
        <ManagementAndGeneral>58307</ManagementAndGeneral>
        <Fundraising>3584</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>224362</Total>
        <ProgramServices>118584</ProgramServices>
        <ManagementAndGeneral>103604</ManagementAndGeneral>
        <Fundraising>2174</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DUES &amp; ACCREDITATION FEE BANK FEES ETC.</Description>
        <Total>169060</Total>
        <ProgramServices>142778</ProgramServices>
        <ManagementAndGeneral>25420</ManagementAndGeneral>
        <Fundraising>862</Fundraising>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>14852870</Total>
        <ProgramServices>10280856</ProgramServices>
        <ManagementAndGeneral>4417995</ManagementAndGeneral>
        <Fundraising>154028</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>1140692</BOY>
        <EOY>2462886</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>6011843</BOY>
        <EOY>3979031</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>2132942</BOY>
        <EOY>1995049</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>150453</BOY>
        <EOY>144366</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>49667</BOY>
        <EOY>73354</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>38070840</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>2809530</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>30385146</BOY>
        <EOY>35261310</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>461179</BOY>
        <EOY>438499</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>40331922</BOY>
        <EOY>44354495</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>1378519</BOY>
        <EOY>1678831</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>2431024</BOY>
        <EOY>2940781</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <EOY>24500000</EOY>
      </TaxExemptBondLiabilities>
      <LoansFromOfficersDirectors>
        <BOY>3844310</BOY>
        <EOY>4610630</EOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <BOY>21500000</BOY>
      </MortNotesPyblSecuredInvestProp>
      <UnsecuredNotesLoansPayable>
        <BOY>5086605</BOY>
        <EOY>2125000</EOY>
      </UnsecuredNotesLoansPayable>
      <OtherLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>34240458</BOY>
        <EOY>35855242</EOY>
      </TotalLiabilities>
      <UnrestrictedNetAssets>
        <BOY>5122711</BOY>
        <EOY>8412589</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>968753</BOY>
        <EOY>86664</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>6091464</BOY>
        <EOY>8499253</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>40331922</BOY>
        <EOY>44354495</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>2407789</ReconcilationRevenueExpenses>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc11">
      <School170b1Aii>X</School170b1Aii>
      <ContribByControllingIndividual>false</ContribByControllingIndividual>
      <ContributionByRelatedParty>false</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>false</ContribBy35ControlledEntity>
      <PublicSupportPercentage509>0.0</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.0</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.0</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.0</PriorYrInvestIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc10">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc9">
      <Volunteers>true</Volunteers>
      <PaidStaffOrManagement>true</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>true</DirectContactLegislators>
      <DirectContactLegislatorsAmount>60000</DirectContactLegislatorsAmount>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>false</OtherActivities>
      <TotalLobbyingExpendituresIIB>60000</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
      <SubstantiallyAllDuesNondeduct>false</SubstantiallyAllDuesNondeduct>
      <Form990ScheduleCPartIV>
        <Explanation>PART II B LINE 1 (G) PNWU PAID JOE KING AND ASSOCIATES INC. TO LOBBY ON THEIR BEHALF.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc8">
      <Land>
        <OtherCostOrOtherBasis>12300000</OtherCostOrOtherBasis>
        <BookValue>12300000</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>16807252</OtherCostOrOtherBasis>
        <Depreciation>1092869</Depreciation>
        <BookValue>15714383</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>272388</OtherCostOrOtherBasis>
        <Depreciation>33679</Depreciation>
        <BookValue>238709</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>3325127</OtherCostOrOtherBasis>
        <Depreciation>1682982</Depreciation>
        <BookValue>1642145</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>5366073</OtherCostOrOtherBasis>
        <BookValue>5366073</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>35261310</TotalOfBookValueLandBuildings>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
      <TotRevenueEtcAuditedFinclStmt>17260659</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>17260659</RevenueSubtotal>
      <TotalRevenuePerForm990>17260659</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>14852870</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>14852870</ExpensesSubtotal>
      <TotalExpensesPerForm990>14852870</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <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>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc7">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>false</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <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>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleJ documentId="RetDoc6">
      <ClubDuesOrFees>X</ClubDuesOrFees>
      <WrittenPolicyReTAndEExpenses>true</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <CompensationCommittee>X</CompensationCommittee>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>D KEITH WATSON DO PRESIDENT</NamePerson>
        <BaseCompensationFilingOrg>152218</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>3529</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>155747</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ROBERT SUTTON PHD SR ADVISOR TO T</NamePerson>
        <BaseCompensationFilingOrg>211440</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>10548</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>7783</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>229771</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ROBYN PHILLIPS-MADSON DO DEAN-COM</NamePerson>
        <BaseCompensationFilingOrg>281069</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>12250</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>7382</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>300701</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MARK TAYLOR PHD DEAN-ALLIED HEALT</NamePerson>
        <BaseCompensationFilingOrg>151435</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>7869</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>7786</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>167090</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MELICIEN TETTAMBEL DO CHAIR-OPP</NamePerson>
        <BaseCompensationFilingOrg>163463</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>9283</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>7783</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>180529</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DOUGLAS SHEARER PHD MD CHAIR-PAT</NamePerson>
        <BaseCompensationFilingOrg>155822</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>8873</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>7783</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>172478</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>LEX TOWNS PHD ASSISTANT DEAN-BASI</NamePerson>
        <BaseCompensationFilingOrg>167738</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>8335</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>7783</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>183856</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ANITA SHOWALTER DO ASSISTANT DEAN</NamePerson>
        <BaseCompensationFilingOrg>182065</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>9554</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>7783</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>199402</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DENNIS CLARK DO CHAIR-INTERNAL ME</NamePerson>
        <BaseCompensationFilingOrg>153236</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>8066</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>7382</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>168684</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc5">
      <Form990ScheduleKPartI>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1>WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>911306482</IssuerEIN>
        <DateIssued>2013-02-15</DateIssued>
        <IssuePrice>24500000</IssuePrice>
        <DescriptionOfPurpose>REFINANCE</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <BondReferenceCd>A</BondReferenceCd>
        <TotalProceeds>24500000</TotalProceeds>
        <IssuanceCostsFromProceeds>436693</IssuanceCostsFromProceeds>
        <YearOfSubstCompletion>2013</YearOfSubstCompletion>
        <CurrentRefunding>true</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>false</EngageBondCounselContracts>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <EngageBondCounselResearch>false</EngageBondCounselResearch>
        <BondIssMeetPrvtSecurityPayTest>false</BondIssMeetPrvtSecurityPayTest>
        <ChangeInUseBondFinancedProp>false</ChangeInUseBondFinancedProp>
        <PrcntgeBondFinancedProp>0.0</PrcntgeBondFinancedProp>
        <RemedialActionTaken>false</RemedialActionTaken>
        <NonQualifiedBondRemedProcdrs>true</NonQualifiedBondRemedProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiled>true</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <SuperintegratedHedge>false</SuperintegratedHedge>
        <HedgeTerminated>false</HedgeTerminated>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <RegulatorySafeHarborSatisfied>false</RegulatorySafeHarborSatisfied>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <WrittenProcToMonitorReqs>false</WrittenProcToMonitorReqs>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleL documentId="RetDoc4">
      <LoanTable>
        <NamePerson>RICHARD SPIEGEL - PROGRAM FUNDING</NamePerson>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>450000</OriginalPrincipalAmount>
        <BalanceDue>450000</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>PATRICIA WADE TEMPLE - PURCHASE OF</NamePerson>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>2011800</OriginalPrincipalAmount>
        <BalanceDue>2011800</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>CARLOS OLIVARES AGENA - EXPANSION</NamePerson>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>3000000</OriginalPrincipalAmount>
        <BalanceDue>3000000</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc3">
      <BooksAndPublications>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NoncashContribsRptdF990>3395</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FAIR MARKET</MethodOfDeterminingRevenues>
      </BooksAndPublications>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>INTEREST FORGIVENESS</Description>
        <NumberOfContributions>3</NumberOfContributions>
        <NoncashContribsRptdF990>1279500</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FAIR MARKET</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>SUPPLIES</Description>
        <NumberOfContributions>13</NumberOfContributions>
        <NoncashContribsRptdF990>11579</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FAIR MARKET</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>STORAGE UNIT</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>3600</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FAIR MARKET</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>true</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc2">
      <GeneralExplanation>
        <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>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>