WARNER PACIFIC UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- WARNER PACIFIC UNIVERSITY (EIN 93-0386890)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-01-02
- IRS object ID
- 201420139349302242
- Schema version
- 2012v2.3
- 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 D
- Schedule E
- Schedule G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-02T17:40:51-06:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARNER PACIFIC COLLEGE | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVE | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 972154026 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930386890 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARNER PACIFIC COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WARN | NameControl |
| Phone | 5035171000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVENUE | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97215 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEVEN P STENBERG | Name |
| Title | VP FOR OPERATIONS | Title |
| Phone | 5035171000 | Phone |
| Date Signed | 2014-01-02 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Date Prepared | 2014-01-02 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ANDREA P COOK | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVENUE | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 24110003 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.WARNERPACIFIC.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1937 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | WARNER PACIFIC IS A CHRIST-CENTERED URBAN LIBERAL ARTS COLLEGE DEDICATED TO PROVIDING STUDENTS FROM DIVERSE BACKGROUNDS AN EDUCATION THAT PREPARES THEM TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. AS STUDENTS PURSUE THEIR STUDIES IN WARNER PACIFIC'S COLLABORATIVE ENVIRONMENT, THEY WILL BEGIN TO BETTER UNDERSTAND THEIR STRENGTHS AND DISCOVER HOW TO PUT THOSE STRENGTHS INTO ACTION, FULFILLING THEIR UNIQUE CALLING. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 562 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 2398420 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2029118 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 21065464 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 20974997 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 189345 | InvestmentIncomePriorYear |
| Investment Income Current Year | 872412 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 168547 | OtherRevenuePriorYear |
| Other Revenue Current Year | 233476 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 23821776 | TotalRevenuePriorYear |
| Total Revenue Current Year | 24110003 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10307522 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11042328 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 20766 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 32517 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 434742 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 12731560 | OtherExpensePriorYear |
| Other Expenses Current Year | 12529800 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 23059848 | TotalExpensesPriorYear |
| Total Expenses Current Year | 23604645 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 761928 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 505358 | RevenuesLessExpensesCY |
| Total Assets BOY | 28611191 | TotalAssetsBOY |
| Total Assets EOY | 32814064 | TotalAssetsEOY |
| Total Liabilities BOY | 15124618 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 17423183 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 13486573 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 15390881 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WARNER PACIFIC IS A CHRIST-CENTERED URBAN LIBERAL ARTS COLLEGE DEDICATED TO PROVIDING STUDENTS FROM DIVERSE BACKGROUNDS AN EDUCATION THAT PREPARES THEM TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. AS STUDENTS PURSUE THEIR STUDIES IN WARNER PACIFIC'S COLLABORATIVE ENVIRONMENT, THEY WILL BEGIN TO BETTER UNDERSTAND THEIR STRENGTHS AND DISCOVER HOW TO PUT THOSE STRENGTHS INTO ACTION, FULFILLING THEIR UNIQUE CALLING. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 16550827 | Expense |
| Revenue | 17317121 | Revenue |
| Description | STUDENTS AT WARNER PACIFIC EXPERIENCE ALL THE BENEFITS OF A PRIVATE, CHRIST-CENTERED LIBERAL ARTS COLLEGE, ALONG WITH THE OPPORTUNITIES AFFORDED BY OUR URBAN SETTING. THROUGH VARIOUS ACADEMIC PROGRAMS, AS WELL AS A HUMANITIES CORE CURRICULUM, WARNER PACIFIC CHALLENGES STUDENTS TO WRESTLE WITH PARADOXES INHERENT WITHIN THE HUMAN CONDITION. A STUDENT-TO-FACULTY RATIO OF 11:1 ENSURES THAT PROFESSORS ARE COMMITTED TO GUIDING STUDENTS AS THEY DEVELOP A CHRIST-CENTERED PERSPECTIVE THAT RELATES FAITH TO THEIR CHOSEN AREA OF STUDY. THE WARNER PACIFIC ADULT DEGREE PROGRAM ALSO PROVIDES ADULT LEARNERS A CONVENIENT, PERSONALIZED, AND AFFORDABLE DEGREE COMPLETION PROGRAM AT SIX AREA LOCATIONS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1909222 | Expense |
| Revenue | 1903539 | Revenue |
| Description | RESIDENCE LIFE AT WARNER PACIFIC IS COMMITTED TO CULTIVATING A RESPONSIBLE LIVING AND LEARNING ENVIRONMENT WHERE HOLISTIC GROWTH TAKES PLACES THROUGH DYNAMIC RELATIONSHIPS. OUR FACILITIES INCLUDE TWO RESIDENCE HALLS AND A VARIETY OF APARTMENT AND HOUSES SPREAD ACROSS OUR MT. TABOR CAMPUS. OUR STAFF PROVIDES COMMUNITY BUILDING PROGRAMING THAT CONNECTS STUDENTS TO EACH OTHER AND THE BROADER CAMPUS COMMUNITY. THE STUDENT DINING EXPERIENCE IS MORE THAN GREAT FOOD. IT IS COMMUNITY EXPERIENCE CENTERED ON CULINARY EXPERTISE, FRESH INGREDIENTS, HEALTHY OPTIONS AND A SHARED SENSE OF ENVIRONMENTAL AND SOCIAL RESPONSIBILITY. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1385409 | Expense |
| Revenue | 1600401 | Revenue |
| Description | THE WARNER PACIFIC BOOKSTORE ENSURES THAT EDUCATIONAL TOOLS AND RESOURCES FOR BOTH THE TRADITIONAL AND ADULT DEGREE PROGRAM ARE READILY AVAILABLE TO STUDENTS AT A REASONABLE COST. THE STAFF WORKS CLOSELY WITH FACULTY TO ENSURE THAT COURSE MATERIALS ARE IN STOCK, OFFERING A COMPREHENSIVE RANGE OF CUSTOMER SERVICES BOTH IN PERSON OR ONLINE. ADDITIONALLY, THE BOOKSTORE PUBLICIZES BOOKS AND RECORDINGS WRITTEN AND RECORDED BY FACULTY, STAFF, AND STUDENTS THROUGH PROMOTIONAL EVENTS WITHIN THE COMMUNITY. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 948357 | Expense |
| Revenue | 153936 | Revenue |
| Description | WARNER PACIFIC CONTINUES TO BE RECOGNIZED FOR DIVERSITY AND VALUE. OUR URBAN SERVICE TRACK OF THE ACT SIX SCHOLARSHIP INITIATIVE HAS FUNDED THE EDUCATION OF 51 OF PORTLAND'S BRIGHTEST UNDER-REPRESENTED COLLEGE STUDENTS. IN 2013, THE COLLEGE WAS HONORED FOR ITS COMMITMENT TO DIVERSITY WITH THE ANDRINGA AWARD FROM THE COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES (CCCU) AND THE ALBINA MINISTERIAL ASSOCIATION EDUCATION AWARD. WARNER PACIFIC WAS ALSO BEEN RANKED AS ONE OF THE TOP 10 BEST VALUES AND BEST COLLEGES IN THE WEST BY U.S. NEWS & WORLD REPORT IN 2013. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 948357 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 153936 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 20793815 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | 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 | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | 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 | true | 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 | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | true | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 863 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 562 | 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 | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| 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 | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | 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 | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN P STENBERG | BusinessNameLine1 |
| Business Name Line2 | WARNER PACIFIC COLLEGE | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5035171000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2219 SE 68TH AVENUE | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97215 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (27 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| STEPHEN ANDERSON | ||||||
| TRUSTEE CHAI | 1.00 | X | 0 | 0 | 0 | |
| NOEL CASTELLANOS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| T ALLEN BETHEL | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| BARBARA DENTON | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| KURT GILGE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MARK HADDOCK | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| DENNIS HAYES | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MIKE MUGFORD | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GLEN HOSSLER | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| STEVE ROBERTSON | ||||||
| TRUSTEE VICE | 1.00 | X | 0 | 0 | 0 | |
| DAVID ELKINS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GREG ENGLUND | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| MONICA MONROE | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ROBERT STEWART | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| GREG SWANSON | ||||||
| TRUSTEE SEC | 1.00 | X | 0 | 0 | 0 | |
| MARK FAST | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| PATRICE TURNER | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SARAH CASTLES | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CLAUDIA HEMENWAY | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| ANDREA COOK | ||||||
| PRESIDENT | 40.00 | 166950 | 0 | 29652 | X | |
| STEVE STENBERG | ||||||
| VP FOR OPERA | 40.00 | 101370 | 0 | 22869 | X | |
| TONI PAULS | ||||||
| ASSOC VP ACA | 40.00 | 97674 | 0 | 17854 | X | |
| KEVIN BRYANT | ||||||
| VP ADVANCEME | 40.00 | 93216 | 0 | 19070 | X | |
| COLE DAWSON | ||||||
| VP ACAD AFF | 40.00 | 87506 | 0 | 20945 | X | |
| DAYMOND GLENN | ||||||
| VP OF COMMUN | 40.00 | 82500 | 0 | 8770 | X | |
| CHRIS TURNER | ||||||
| INTERIM ASSO | 40.00 | 58356 | 0 | 10332 | X | |
| DALE SEIPP | ||||||
| VP ENROLLMEN | 40.00 | 53618 | 0 | 10419 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 741190 | TotalReportableCompFromOrg |
| Total Other Compensation | 139911 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| IPDAPOLLO GROUP INC | |||||
| 4025 S RIVERPOINT PKWY 8TH FLOOR | PHOENIX | AZ | 85040 | ENROLLMENT | 4930000 |
| SODEXO INC | |||||
| DEPT 43283 | LOS ANGELES | CA | 90088 | DINING HALL MGT | 644340 |
| GLOBAL FACILITIES SERVICE CORP | |||||
| 2307 NW WHEATFIELD WAY | PORTLAND | OR | 97229 | CUSTODIAL SRVS | 215150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Government Grants | 371192 | GovernmentGrants |
| All Other Contributions | 1657926 | AllOtherContributions |
| Noncash Contributions | 10590 | NoncashContributions |
| Total Contributions | 2029118 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| INSTRUCTION | 17317121 | 17317121 |
| HOUSING & FOODSERVICE | 1903539 | 1903539 |
| BOOKSTORE | 1600401 | 1600401 |
| OTHER STUDENT SERVICES | 153936 | 153936 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 20974997 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 872412 | TotalRevenueColumn |
| Related Or Exempt Function Income | 370088 | RelatedOrExemptFunctionIncome |
| Exclusion | $502,324 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RENTS | Description |
| Total Revenue Column | 233476 | TotalRevenueColumn |
| Exclusion | $233,476 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 233476 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 24110003 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21345085 | RelatedOrExemptFunctionIncome |
| Exclusion | $735,800 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 715704 | Total |
| Program Services | 355584 | ProgramServices |
| Management And General | 293713 | ManagementAndGeneral |
| Fundraising | 66407 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8043715 | Total |
| Program Services | 7196641 | ProgramServices |
| Management And General | 748668 | ManagementAndGeneral |
| Fundraising | 98406 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197025 | Total |
| Program Services | 165345 | ProgramServices |
| Management And General | 26880 | ManagementAndGeneral |
| Fundraising | 4800 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1455759 | Total |
| Program Services | 1221659 | ProgramServices |
| Management And General | 198632 | ManagementAndGeneral |
| Fundraising | 35468 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 630125 | Total |
| Program Services | 528805 | ProgramServices |
| Management And General | 85969 | ManagementAndGeneral |
| Fundraising | 15351 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 598801 | Total |
| Program Services | 598801 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117320 | Total |
| Management And General | 117320 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82400 | Total |
| Management And General | 82400 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32517 | Total |
| Fundraising | 32517 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5346334 | Total |
| Program Services | 4973118 | ProgramServices |
| Management And General | 288960 | ManagementAndGeneral |
| Fundraising | 84256 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 183730 | Total |
| Program Services | 178591 | ProgramServices |
| Management And General | 4614 | ManagementAndGeneral |
| Fundraising | 525 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 583157 | Total |
| Program Services | 353438 | ProgramServices |
| Management And General | 190623 | ManagementAndGeneral |
| Fundraising | 39096 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184449 | Total |
| Program Services | 29541 | ProgramServices |
| Management And General | 154908 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 799057 | Total |
| Program Services | 444557 | ProgramServices |
| Management And General | 354500 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 518532 | Total |
| Program Services | 447980 | ProgramServices |
| Management And General | 61094 | ManagementAndGeneral |
| Fundraising | 9458 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65505 | Total |
| Program Services | 61004 | ProgramServices |
| Management And General | 4486 | ManagementAndGeneral |
| Fundraising | 15 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 404567 | Total |
| Program Services | 325787 | ProgramServices |
| Management And General | 78780 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 832777 | Total |
| Program Services | 567086 | ProgramServices |
| Management And General | 265691 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 154806 | Total |
| Program Services | 46062 | ProgramServices |
| Management And General | 108744 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| BOOKSTORE COGS | 1282235 | 1282235 | ||
| FACILITY RENT | 875924 | 852719 | 9456 | 13749 |
| EDUCATIONAL SUPPLIES | 479268 | 350306 | 114904 | 14058 |
| ALL OTHER | 102265 | 67245 | 34925 | 95 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -81327 | Total |
| Program Services | 747311 | ProgramServices |
| Management And General | -849179 | ManagementAndGeneral |
| Fundraising | 20541 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23604645 | Total |
| Program Services | 20793815 | ProgramServices |
| Management And General | 2376088 | ManagementAndGeneral |
| Fundraising | 434742 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 827327 | BOY |
| EOY | 477107 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 482415 | BOY |
| EOY | 1484104 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13698 | BOY |
| EOY | 15275 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 910817 | BOY |
| EOY | 1754349 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1700835 | BOY |
| EOY | 1705455 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 376362 | BOY |
| EOY | 385791 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27583 | BOY |
| EOY | 29475 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 20612693 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 8974794 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11829548 | BOY |
| EOY | 11637899 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9575989 | BOY |
| EOY | 12376109 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2866617 | BOY |
| EOY | 2948500 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28611191 | BOY |
| EOY | 32814064 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1623860 | BOY |
| EOY | 2911346 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2644284 | BOY |
| EOY | 2790465 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8626055 | BOY |
| EOY | 9223687 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2230419 | BOY |
| EOY | 2497685 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15124618 | BOY |
| EOY | 17423183 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7306968 | BOY |
| EOY | 8381068 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3364489 | BOY |
| EOY | 4016142 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2815116 | BOY |
| EOY | 2993671 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13486573 | BOY |
| EOY | 15390881 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28611191 | BOY |
| EOY | 32814064 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 505358 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 1398950 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
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 D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7690731 | BeginningOfYearBalance |
| Contributions | 143589 | Contributions |
| Investment Earnings Or Losses | 1857389 | InvestmentEarningsOrLosses |
| Administrative Expenses | -59330 | AdministrativeExpenses |
| End Of Year Balance | 9632379 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7508598 | BeginningOfYearBalance |
| Contributions | 27695 | Contributions |
| Investment Earnings Or Losses | 244184 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 30726 | GrantsOrScholarships |
| Other Expenditures | 802 | OtherExpenditures |
| Administrative Expenses | -58218 | AdministrativeExpenses |
| End Of Year Balance | 7690731 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6928475 | BeginningOfYearBalance |
| Contributions | 276970 | Contributions |
| Investment Earnings Or Losses | 780217 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 500 | GrantsOrScholarships |
| Other Expenditures | 421574 | OtherExpenditures |
| Administrative Expenses | -54990 | AdministrativeExpenses |
| End Of Year Balance | 7508598 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6581080 | BeginningOfYearBalance |
| Contributions | 15372 | Contributions |
| Investment Earnings Or Losses | 337290 | InvestmentEarningsOrLosses |
| Administrative Expenses | -5267 | AdministrativeExpenses |
| End Of Year Balance | 6928475 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.60350 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.31080 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.08570 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 746967 | OtherCostOrOtherBasis |
| Book Value | 746967 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11617725 | OtherCostOrOtherBasis |
| Depreciation | 4274272 | Depreciation |
| Book Value | 7343453 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6045120 | OtherCostOrOtherBasis |
| Depreciation | 3151690 | Depreciation |
| Book Value | 2893430 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2202881 | OtherCostOrOtherBasis |
| Depreciation | 1548832 | Depreciation |
| Book Value | 654049 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11637899 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| LEE BUILDINGS | 2218500 | F |
| KIM ANNUITY COLLATERAL (HOUSE) | 700000 | F |
| MINERAL RIGHTS | 30000 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2948500 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| SPLIT INTEREST | $1,752,059 |
| PERKINS | $745,626 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2497685 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 24676176 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 566173 | OtherRevenues |
| Revenue Not Rptd F990 | 566173 | RevenueNotRptdF990 |
| Revenue Subtotal | 24110003 | RevenueSubtotal |
| Total Revenue Per Form990 | 24110003 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 22771868 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 22771868 | ExpensesSubtotal |
| Other Expenses Not Included | 832777 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 832777 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 23604645 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 2D | ACTUARIAL ADJ TO DEFERRED GIFTS 321,177 CHANGE IN SWAP DIFFERENTIAL 125,466 GAIN ON TRUST ACQUISITION 952,307 DEPRECIATION ADJUSTMENT -832,777 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 4B | BOOK / TAX DEPRECIATION DIFFERENCE 832,777 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | false | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | 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 (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | WARNER PACIFIC COLLEGE PUBLISHES THIS INFORMATION THROUGH MATERIALS PRESENTED TO THE PUBLIC BY THE OREGON ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES IN ADVERTISING WITH THE PUBLIC MEDIA |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | SCHEDULE E LINE 6 | WARNER PACIFIC COLLEGE PARTICIPATES IN THE FEDERAL TITLE IV STUDENT AID PROGRAM AND ADMINISTERS THE FUNDS IN ACCORDANCE WITH PROGRAM GUIDELINES |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | true | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation (3 entries)
| Address Line1AddressUS/AddressLine1 | Address Line2AddressUS/AddressLine2 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | ActivityActivity | Fundraiser Control Of FundsFundraiserControlOfFunds | Amount Retained By ContractorAmountRetainedByContractor | Net To OrganizationNetToOrganization | Gross ReceiptsGrossReceipts |
|---|---|---|---|---|---|---|---|---|---|
| EPIPHEO | |||||||||
| 700 WEST PETE ROSE WAY | STE 450 | CINCINATTI | OH | 45203 | VIDEO | false | 15000 | -15000 | |
| THE FOCUS GROUP LLC | |||||||||
| 106 NAKOMA DRIVE | AUSTIN | TX | 78734 | DESIGN | false | 10476 | -10476 | ||
| CHARITABLE ESTATE PLANNING NW | |||||||||
| 3331 NW 179TH STREET | RIDGEFIELD | WA | 98642 | REFERRALS | false | 6572 | 18428 | 25000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 25000 | TotalGrossReceipts |
| Total Retained By Contractors | 32048 | TotalRetainedByContractors |
| Total Net To Organization | 25000 | TotalNetToOrganization |
| Licensed States | OR | LicensedStates |
| Licensed States | WA | LicensedStates |
| Licensed States | CA | LicensedStates |
| Licensed States | AZ | LicensedStates |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FUNDRAISING VS REIMBURSEMENT EXPLANATION | Identifier |
| Return Reference | SCHEDULE G PAGE 1 PART I LINE 2B COLUMN V | ReturnReference |
| Explanation | EPIPHEO PAID FEE THE FOCUS GROUP LLC PAID FEES RATHER THAN RETAINING A PORTION OF FUNDS CHARITABLE ESTATE PLANNING NW PAID MONTHLY FEE RATHER THAN RETAINING A PORTION OF FUNDS | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | false | SubstantiationRequired |
| 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 |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ANDREA COOK | NamePerson |
| Title | PRESIDENT | Title |
| Base Compensation Filing Org | 130950 | BaseCompensationFilingOrg |
| Other Compensation Filing Org | 36000 | OtherCompensationFilingOrg |
| Deferred Comp Filing Org | 15669 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 13983 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 196602 | TotalCompensationFilingOrg |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (6 entries)
| RelationshipRelationship | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|
| SARAH CASTLES | ||
| HUSBAND | MJ MURDOCK TRUSTEE | false |
| STEPHEN ROBERTSON | ||
| DAUGHTER | FORMER WPC EMPLOYEE | false |
| GREG SWANSON | ||
| PARENTS | CRAT | false |
| TONI PAULS | ||
| BROTHER | ADJUNCT PROFESSOR | false |
| TONI PAULS | ||
| DAUGHTER | WPC EMPLOYEE | false |
| GREG ENGLUND | ||
| WIFE | ADJUNCT PROFESSOR | false |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 10590 | NoncashContribsRptdF990 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS | Identifier |
| Return Reference | SCHEDULE M, PAGE 1, PART I, LINE 32B | ReturnReference |
| Explanation | STOCK GIFTS ARE SOLD THROUGH AN INVESTMENT ACCOUNT MAINTAINED FOR THE PURPOSE OF RECEIVING AND LIQUIDATING STOCK GIFTS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | WARNER PACIFIC IS A CHRIST-CENTERED URBAN LIBERAL ARTS COLLEGE DEDICATED TO PROVIDING STUDENTS FROM DIVERSE BACKGROUNDS AN EDUCATION THAT PREPARES THEM TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. AS STUDENTS PURSUE THEIR STUDIES IN WARNER PACIFIC'S COLLABORATIVE ENVIRONMENT, THEY WILL BEGIN TO BETTER UNDERSTAND THEIR STRENGTHS AND DISCOVER HOW TO PUT THOSE STRENGTHS INTO ACTION, FULFILLING THEIR UNIQUE CALLING. |
| EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS | FORM 990, PAGE 1, PART I, LINE 6 | ALUMNI ASSOCIATION IS VITAL TO THE LIFE AND MISSION OF WARNER PACIFIC COLLEGE, HELPING MAINTAIN OUR EXTENDED CAMPUS COMMUNITY BY VOLUNTEERING THEIR TIME TO ACTIVITIES AND EVENTS THAT SUPPORT THE GOALS OF THE COLLEGE. THROUGH THE ALUMNI ASSOCIATIONS, GRADUATES CAN CONNECT WITH OTHER ALUMS AND FIND WAYS TO ENGAGE IN CAMPUS ACTIVITIES. THE BOARD OF TRUSTEES IS COMPRISED OF 19 VOLUNTEER MEMBERS FROM A VARIETY OF PROFESSIONAL BACKGROUNDS. THESE DIVERSE MEMBERS PROVIDE GUIDANCE, PROFESSIONAL DIRECTION, AND GOVERNANCE TO THE INSTITUTION. |
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | WARNER PACIFIC CONTINUES TO BE RECOGNIZED FOR DIVERSITY AND VALUE. OUR URBAN SERVICE TRACK OF THE ACT SIX SCHOLARSHIP INITIATIVE HAS FUNDED THE EDUCATION OF 51 OF PORTLAND'S BRIGHTEST UNDER-REPRESENTED COLLEGE STUDENTS. IN 2013, THE COLLEGE WAS HONORED FOR ITS COMMITMENT TO DIVERSITY WITH THE ANDRINGA AWARD FROM THE COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES (CCCU) AND THE ALBINA MINISTERIAL ASSOCIATION EDUCATION AWARD. WARNER PACIFIC WAS ALSO BEEN RANKED AS ONE OF THE TOP 10 BEST VALUES AND BEST COLLEGES IN THE WEST BY U.S. NEWS & WORLD REPORT IN 2013. |
| ADDITIONAL INFORMATION | FORM 990, PART VI | SEC B 14 IS "NO" BECAUSE IT IS AN OPERATIONAL PROCEDURE RATHER THAN POLICY |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED BY THE SENIOR ACCOUNTANT AND REVIEWED BY THE DIRECTOR OF ACCOUNTING AND VP OF OPERATIONS. THREE WEEKS PRIOR TO SUBMISSION, IT IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW AND COMMENT. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR PRESIDENT IS SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES BASED ON A COMPENSATION REVIEW AND COMPARISON AGAINST CCCU SURVEY DATA. IT IS SUBJECT TO APPROVAL BY THE FULL BOARD OF TRUSTEES AND THE GENERAL ASSEMBLY OF CHURCH OF GOD, ANDERSON, INDIANA. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | KEY EMPLOYEES SALARIES ARE REVIEWED ANNUALLY AGAINST CCCU SURVEY DATA BY THE PRESIDENT AND VICE PRESIDENT FOR OPERATIONS. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND ALSO THROUGH GUIDESTAR (GUIDESTAR.ORG) WEBSITE. |
| OTHER FEES FOR SERVICES | FORM 990, PART IX, LINE 11G | 4,973,118 288,960 84,256 |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | ACTUARIAL ADJ TO DEFERRED GIFTS 321,177 CHANGE IN SWAP DIFFERENTIAL 125,466 GAIN ON TRUST ACQUISITION 952,307 DEPRECIATION ADJUSTMENT -832,777 BOOK / TAX DEPRECIATION DIFFERENCE 832,777 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF GOD | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2420 | AddressLine1 |
| City | ANDERSON | City |
| State | IN | State |
| ZIP Code | 46018 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF GOD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 164655 | AmountInvolved |
| Method Of Amt Determination | MONTHLY CHECKS | MethodOfAmtDetermination |