POINT LOMA NAZARENE UNIVERSITY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- POINT LOMA NAZARENE UNIVERSITY (EIN 95-1644035)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-04-24
- IRS object ID
- 201341149349300639
- Schema version
- 2011v1.5
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-04-24T18:20:08-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 Saturn Street Ste 205 | AddressLine1 |
| City | Brea | City |
| State | CA | State |
| ZIP Code | 92821 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951644035 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Point Loma Nazarene University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | POIN | NameControl |
| Phone | 6198492200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 Lomaland Drive | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | George R Latter Jr | Name |
| Title | VP of Finance | Title |
| Phone | 6198492200 | Phone |
| Date Signed | 2013-04-24 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 7149619300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Robert Brower | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 Lomaland Drive | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 99305375 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.pointloma.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1918 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | Non-profit Christian university. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 44 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 37 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2158 | TotalNbrEmployees |
| Total Nbr Volunteers | 43 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3379939 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3630948 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 92942813 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 95249671 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 264075 | InvestmentIncomePriorYear |
| Investment Income Current Year | 424756 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 96586827 | TotalRevenuePriorYear |
| Total Revenue Current Year | 99305375 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 15910516 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 16234601 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 49960237 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 51260146 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1174615 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 26735604 | OtherExpensePriorYear |
| Other Expenses Current Year | 28793942 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 92606357 | TotalExpensesPriorYear |
| Total Expenses Current Year | 96288689 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3980470 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3016686 | RevenuesLessExpensesCY |
| Total Assets BOY | 114946962 | TotalAssetsBOY |
| Total Assets EOY | 113108424 | TotalAssetsEOY |
| Total Liabilities BOY | 52168187 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 54691915 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 62778775 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 58416509 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Point Loma Nazarene University exists to provide higher education in a vital Christian community where minds are engaged and challenged, character is modeled and formed, and service becomes an expression of faith. We aspire to be a learning community where grace is foundational, truth is pursued, and holiness is a way of life. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 52316625 | Expense |
| Grants | 16234601 | Grants |
| Revenue | 76059114 | Revenue |
| Description | Point Loma Nazarene University is a thriving Christian liberal arts institution in San Diego. Rooted in the Wesleyan tradition, PLNU aims to educate students not only for their own benefit but also for the benefit of our community and those who are in need. That's why we seek to prepare students to address the complex issues facing our world today with integrity and forward thinking. Armed with strong intellect, deep faith, and a commitment to causes larger than themselves, PLNU graduates enter the workforce prepared to influence our world for good. PLNU serves more than 3,500 students. In addition to offering more than 60 undergraduate areas of study, PLNU offers graduate programs in regional centers throughout Southern California. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 10447759 | Expense |
| Revenue | 15333682 | Revenue |
| Description | Academic Support bolsters PLNU students' academic experience through resources like the Tutorial Center, PLNU's Ryan Library, Information Technology Services, and Media and Technology. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 12533581 | Expense |
| Revenue | 3856875 | Revenue |
| Description | Student Services enriches the student experience and resources like the Offices of Strengths and Vocation, the Wellness Center, Outdoor Leadership and Recreation, Spiritual Development, and Student Financial Services. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 75297965 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 219 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 2158 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 44 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 37 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jim Bergherm | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6198492429 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 Lomaland Drive | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (50 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Robert Brower | |||||||
| President | 40.00 | X | X | 261473 | 0 | 34981 | |
| Steven R Scott | |||||||
| Chairman | 1.00 | X | X | 0 | 0 | 0 | |
| J Fred Huff | |||||||
| Vice Chairman | 1.00 | X | X | 0 | 0 | 0 | |
| Daryl C Nicholson | |||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 | |
| Carol Van Buskirk | |||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 | |
| Jack Stone | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jan Stone | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| William Thomas Battin | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jennifer J Bentley | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Ira F Brown | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Randal Benefiel | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John H Calhoun | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Nancy F Clayton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| William James Cullumber | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John L Denney | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jerry L Ferguson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Esther Frejo | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Larry Fry | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Craig K Furusho | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Gregory A Garman | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Ewell Gunter | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Daryl L Hawkins | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Roberto Hodgson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Wendy Hubbard | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Robert C Killen | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mark Lehman | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mary Leland | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Russ Martin | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Franklin McHodgkins | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rollie Miller | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Gary W Morris | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John R Nells | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Georgina Rico | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Donald R Schengel | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Orlando R Serrano | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Gary Smee | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rob Songer | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Daniel W Spaite | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jim Swanson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Derek Taylor | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mendell Thompson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dale Twyeffort | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Craig Van Hulzen | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John T Watkin | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| George R Latter Jr | |||||||
| VP of Finance | 40.00 | X | 163396 | 0 | 29197 | ||
| Allison Reaser | |||||||
| Chief Economist | 40.00 | 214581 | 0 | 50303 | X | ||
| Catherine Smith | |||||||
| VP of Student Dev. | 40.00 | 131979 | 0 | 11951 | X | ||
| Kerry Fulcher | |||||||
| Provost | 40.00 | 161317 | 0 | 29659 | X | ||
| Joe Watkins | |||||||
| VP of External Relations | 40.00 | 128837 | 0 | 85645 | X | ||
| Lewis Rutledge | |||||||
| Professor | 40.00 | 137515 | 0 | 16531 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1199098 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 258267 | TotalOtherCompensation |
| Number Individuals GT100 K | 37 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sodexo | |||||
| Dept 43283 | Los Angeles | CA | 90088 | Food Services | 4072211 |
| Technology Integration Group | |||||
| PO Box 85244 | San Diego | CA | 92186 | Technology | 558567 |
| CCS Presentation Systems Inc | |||||
| 3331 Jack Northrup Ave | Hawthorne | CA | 90250 | Audio and Visual System Integration | 363312 |
| Jenzabar Inc | |||||
| PO Box 845939 | Boston | MA | 02284 | Software & Support | 351082 |
| Christian Brother's Inc | |||||
| 12086 Woodside Ave | Lakeside | CA | 92040 | Flooring | 339352 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 11 | NumberOfContractorsGT100K |
| Related Organizations | 312587 | RelatedOrganizations |
| All Other Contributions | 3318361 | AllOtherContributions |
| Noncash Contributions | 98910 | NoncashContributions |
| Total Contributions | 3630948 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and fees | 611710 | 76059114 | 76059114 |
| Auxiliary revenue | 611710 | 15333682 | 15333682 |
| Other program revenue | 611710 | 3856875 | 3856875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 95249671 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 424756 | TotalRevenueColumn |
| Exclusion | $424,756 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 99305375 | TotalRevenueColumn |
| Related Or Exempt Function Income | 95249671 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $424,756 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16234601 | Total |
| Program Services | 16234601 | ProgramServices |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 684945 | Total |
| Program Services | 518373 | ProgramServices |
| Management And General | 150570 | ManagementAndGeneral |
| Fundraising | 16002 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39338770 | Total |
| Program Services | 31668058 | ProgramServices |
| Management And General | 7051767 | ManagementAndGeneral |
| Fundraising | 618945 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2277361 | Total |
| Program Services | 1443942 | ProgramServices |
| Management And General | 830223 | ManagementAndGeneral |
| Fundraising | 3196 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6191261 | Total |
| Program Services | 4008000 | ProgramServices |
| Management And General | 2174650 | ManagementAndGeneral |
| Fundraising | 8611 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2767809 | Total |
| Program Services | 1727008 | ProgramServices |
| Management And General | 1036883 | ManagementAndGeneral |
| Fundraising | 3918 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63789 | Total |
| Program Services | 21125 | ProgramServices |
| Management And General | 41580 | ManagementAndGeneral |
| Fundraising | 1084 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81459 | Total |
| Program Services | 16961 | ProgramServices |
| Management And General | 63655 | ManagementAndGeneral |
| Fundraising | 843 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4342781 | Total |
| Program Services | 3729285 | ProgramServices |
| Management And General | 554546 | ManagementAndGeneral |
| Fundraising | 58950 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 692931 | Total |
| Program Services | 680746 | ProgramServices |
| Management And General | 10636 | ManagementAndGeneral |
| Fundraising | 1549 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4420750 | Total |
| Program Services | 2320326 | ProgramServices |
| Management And General | 1980626 | ManagementAndGeneral |
| Fundraising | 119798 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1041871 | Total |
| Program Services | 546878 | ProgramServices |
| Management And General | 466758 | ManagementAndGeneral |
| Fundraising | 28235 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2597263 | Total |
| Program Services | 1230778 | ProgramServices |
| Management And General | 1338409 | ManagementAndGeneral |
| Fundraising | 28076 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2584750 | Total |
| Program Services | 1991329 | ProgramServices |
| Management And General | 514992 | ManagementAndGeneral |
| Fundraising | 78429 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 308729 | Total |
| Program Services | 234579 | ProgramServices |
| Management And General | 62972 | ManagementAndGeneral |
| Fundraising | 11178 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1542487 | Total |
| Program Services | 1369251 | ProgramServices |
| Management And General | 145261 | ManagementAndGeneral |
| Fundraising | 27975 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3886995 | Total |
| Program Services | 3476763 | ProgramServices |
| Management And General | 343781 | ManagementAndGeneral |
| Fundraising | 66451 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 516003 | Total |
| Program Services | 278003 | ProgramServices |
| Management And General | 230069 | ManagementAndGeneral |
| Fundraising | 7931 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Equipment rental | 4217929 | 1759306 | 2453632 | 4991 |
| Other | 1271105 | 1227853 | -9898 | 53150 |
| Books | 465434 | 453550 | 10323 | 1561 |
| Printing | 460331 | 216810 | 216798 | 26723 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 299335 | Total |
| Program Services | 144440 | ProgramServices |
| Management And General | 147876 | ManagementAndGeneral |
| Fundraising | 7019 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96288689 | Total |
| Program Services | 75297965 | ProgramServices |
| Management And General | 19816109 | ManagementAndGeneral |
| Fundraising | 1174615 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4519990 | BOY |
| EOY | 3985851 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10084999 | BOY |
| EOY | 17777116 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2571236 | BOY |
| EOY | 2126445 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 884760 | BOY |
| EOY | 884760 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3149973 | BOY |
| EOY | 2970160 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 983366 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1404009 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 144350994 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 71389818 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73157902 | BOY |
| EOY | 72961176 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10508718 | BOY |
| EOY | 4459271 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 167810 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9086018 | BOY |
| EOY | 6371826 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 114946962 | BOY |
| EOY | 113108424 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6180636 | BOY |
| EOY | 7267706 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3349096 | BOY |
| EOY | 2421473 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33012589 | BOY |
| EOY | 31720000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112200 | BOY |
| EOY | 388649 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3336353 | BOY |
| EOY | 3395039 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6177313 | BOY |
| EOY | 9499048 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52168187 | BOY |
| EOY | 54691915 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58241339 | BOY |
| EOY | 53613119 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4360772 | BOY |
| EOY | 4626726 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176664 | BOY |
| EOY | 176664 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 62778775 | BOY |
| EOY | 58416509 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 114946962 | BOY |
| EOY | 113108424 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3016686 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -7378952 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | 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
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6796960 | OtherCostOrOtherBasis |
| Book Value | 6796960 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 107209794 | OtherCostOrOtherBasis |
| Depreciation | 48800179 | Depreciation |
| Book Value | 58409615 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 22682182 | OtherCostOrOtherBasis |
| Depreciation | 18162491 | Depreciation |
| Book Value | 4519691 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7662058 | OtherCostOrOtherBasis |
| Depreciation | 4427148 | Depreciation |
| Book Value | 3234910 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 72961176 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Bond issuance costs | 532736 |
| Due from related exempt foundation | 5396108 |
| Deposits | 415074 |
| Other receivables | 27908 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 6371826 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Fair value of swap agreement liability | Description |
| Amount | $9,499,048 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 9499048 | TotalOfAmounts |
| Total Revenue | 99305375 | TotalRevenue |
| Total Expenses | 96288689 | TotalExpenses |
| Excess Or Deficit For Year | 3016686 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -42373 | NetUnrealizedGLOnInvestments |
| Other | -$7,336,579 | OtherAmount |
| Total Adjustments | -7378952 | TotalAdjustments |
| Excess Or Deficit Per FS | -4362266 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 79394080 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -42373 | NetUnrealizedGainsInvestments |
| Other Revenues | -19556335 | OtherRevenues |
| Revenue Not Rptd F990 | -19598708 | RevenueNotRptdF990 |
| Revenue Subtotal | 98992788 | RevenueSubtotal |
| Other Revenues Not Included | 312587 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 312587 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 99305375 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 79741501 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -312587 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -312587 | ExpensesNotRptdF990 |
| Expenses Subtotal | 80054088 | ExpensesSubtotal |
| Other Expenses Not Included | 16234601 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 16234601 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 96288689 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XI, Line 8 - Other Adjustments: | Adjustment to swap termination liability -3,321,734. Prior period adjustment with affiliate -4,014,845. Total to Schedule D, Part XI, Line 8: -7,336,579. |
| Part XII, Line 2d - Other Adjustments: | Adjustment to value of interest rate swap agreement -3,321,734. Scholarships netted to tuition revenue per books -16,234,601. |
| Part XII, Line 4b - Other Adjustments: | Grant from Foundation that audit grouped with University expenses 312,587. |
| Part XIII, Line 2d - Other Adjustments: | Grant from Foundation that audit grouped with University expenses -312,587. |
| Part XIII, Line 4b - Other Adjustments: | Scholarships netted to tuition revenue per books 16,234,601. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | Published annually in the San Diego Tribune. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The University receives funding from the federal government, and as a result, is required to comply with various regulations related to those funding programs. |
| Schedule E, line 5d: | Some scholarships awarded from the endowment fund are specified for certain racial groups, such as Hispanics, Laotians, and Hawaiians. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Student Scholarships/Awards | TypeOfGrant |
| Number Of Recipients | 1867 | NumberOfRecipients |
| Amount Of Cash Grant | 16234601 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: The University awards grants, scholarships & student loans based on various, predefined criteria. Students must qualify for the assistance. Student enrollment and continuing eligibility are verified on an ongoing basis. The University also grants funds to its supporting organization, Point Loma Nazarene University Foundation. The use of these funds is monitored through direct oversight of the Foundation. The finance department of the University maintains the books and records of the Foundation. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Robert Brower | |||||||||||||
| 257082 | 0 | 210 | 0 | 4181 | 0 | 20567 | 0 | 14707 | 0 | 296747 | 0 | 0 | 0 |
| George R Latter Jr | |||||||||||||
| 163186 | 0 | 210 | 0 | 0 | 0 | 13349 | 0 | 15622 | 0 | 192367 | 0 | 0 | 0 |
| Allison Reaser | |||||||||||||
| 174867 | 0 | 210 | 0 | 39504 | 0 | 14803 | 0 | 35608 | 0 | 264992 | 0 | 0 | 0 |
| Kerry Fulcher | |||||||||||||
| 159278 | 0 | 210 | 0 | 1829 | 0 | 13000 | 0 | 16892 | 0 | 191209 | 0 | 0 | 0 |
| Joe Watkins | |||||||||||||
| 128837 | 0 | 0 | 0 | 0 | 0 | 13796 | 0 | 73440 | 0 | 216073 | 0 | 0 | 0 |
| Lewis Rutledge | |||||||||||||
| 97873 | 0 | 210 | 0 | 39432 | 0 | 10649 | 0 | 11061 | 0 | 159225 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | The University allows members of the Board of Trustees to bring their spouse to one of the two annual meetings each year. The University will pay the spouse's travel expenses and if any aggregate amount is in excess of $600 per year, it is reported on Form 1099. A housing allowance is provided to ordained ministers. The housing allowance is approved by the board and documented in the board minutes. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABAG Finance Authority for Nonprofit Corps | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 943130123 | IssuerEIN |
| CUSIP Number | 00037CNH9 | CUSIPNumber |
| Date Issued | 2008-11-25 | DateIssued |
| Issue Price | 34000000 | IssuePrice |
| Description Of Purpose | Refund | DescriptionOfPurpose |
| Defeased | 1 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 34000000 | TotalProceeds |
| Refunding Escrow | 33526459 | RefundingEscrow |
| Issuance Costs From Proceeds | 119000 | IssuanceCostsFromProceeds |
| Working Capital Expenditures | 354541 | WorkingCapitalExpenditures |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bank of America | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 24.833333300000 | TermOfHedge |
| Superintegrated Hedge | 0 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Loan Table LoanTable (5 entries)
| Purpose Of LoanPurposeOfLoan | Loan From OrganizationLoanFromOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|---|
| Robert Brower | ||||||
| Housing Equity Agreement | X | $365,400 | 365400 | 0 | 1 | 1 |
| George Latter Jr | ||||||
| Housing Equity Agreement | X | $58,000 | 29000 | 0 | 1 | 1 |
| Catherine Smith | ||||||
| Housing Equity Agreement | X | $65,360 | 65360 | 0 | 1 | 1 |
| Joe Watkins | ||||||
| Housing Equity Agreement | X | $100,000 | 100000 | 0 | 1 | 1 |
| Kerry Fulcher | ||||||
| Housing Equity Agreement | X | $325,000 | 325000 | 0 | 1 | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 884760 | TotalBalanceDue |
Form990 Schedule L Part III Form990ScheduleLPartIII (5 entries)
| Relationship With OrganizationRelationshipWithOrganization | Amount Of GrantAmountOfGrant |
|---|---|
| Student Aid | 12400 |
| Need Based Scholarships | 10400 |
| Discounted Tuition | 26345 |
| Merit Scholarship | 11000 |
| Tuition Remission | 46600 |
Form990 Schedule L Part IV Form990ScheduleLPartIV (13 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Linda Brower | |||
| Family of Robert Brower, President | 14009 | W2 Employee | 0 |
| Alisha Brower | |||
| Family of Robert Brower, President | 25230 | W2 Employee | 0 |
| Ron Benefiel | |||
| Family of Randy Benefiel, Trustee | 52621 | W2 Employee | 0 |
| Stephanie Bentley | |||
| Family of Jennifer Bentley, Trustee | 13836 | W2 Employee | 0 |
| Danielle Brown | |||
| Family of Ira Brown, Trustee | 26167 | W2 Employee | 0 |
| Justin Denney | |||
| Family of John Denney, Trustee | 26060 | W2 Employee | 0 |
| Bethany Denney | |||
| Family of John Denney, Trustee | 35059 | W2 Employee | 0 |
| Ashley Hutchison | |||
| Family of Sue Hutchison, Trustee | 20592 | W2 Employee | 0 |
| Shannon Hutchison | |||
| Family of Sue Hutchison, Trustee | 43413 | W2 Employee | 0 |
| Ken Martin | |||
| Family of Russ Martin, Trustee | 103531 | W2 Employee | 0 |
| Karl Martin | |||
| Family of Russ Martin, Trustee | 85973 | W2 Employee | 0 |
| Brenda Martin | |||
| Family of Russ Martin, Trustee | 36398 | W2 Employee | 0 |
| Victor Labenske | |||
| Family of Dan Spaite, Trustee | 84395 | W2 Employee | 0 |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 1909 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 1649 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
Collectibles Collectibles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | Miscellaneous | 5 | 961 | Fair Market Value |
| X | Computer Equipment | 1 | 72352 | Fair Market Value |
| X | Musical Instruments | 2 | 12500 | Fair Market Value |
| X | Office Furniture | 1 | 8040 | Fair Market Value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method for Determining Number of Contributors: | Identifier |
| Return Reference | Part I, Column (b): | ReturnReference |
| Explanation | Amounts in this column represent the number of contributions received. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | Darryl Nicholson and Craig VanHulzen - business relationship. Jim Swanson and Gary Smee - business relationship. | |
| Form 990, Part VI, Section B, line 11 | The Form 990 is prepared by an independent CPA firm, reviewed by the finance team, and distributed to the board of trustees prior to being filed with the IRS. | |
| Form 990, Part VI, Section B, line 12c | Conflict of interest statements are completed annually by all members of the governing body. The statements are reviewed by the Chairman of the Board of Trustees. The finance team is also monitoring all transactions for potential conflicts of interest. | |
| Form 990, Part VI, Section B, line 15 | Each year at the spring board meeting of the University's Board of Trustees, the board Finance Committee receives a report in executive session from the Associate Vice President for Human Resources which compares the salaries of the University President and senior administrators (the Administrative Cabinet) to salaries for similar positions using four different salary surveys. Following discussion of this information, the Finance Committee takes action to set the salaries of the President and Administrative Cabinet for the following year and records this action in the minutes of its meeting. | |
| Form 990, Part VI, Section C, line 19 | The organizing documents, conflict of interest policy, and the financial statements are available upon request. | |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -42,373. Adjustment to swap termination liability -3,321,734. Prior period adjustment with affiliate -4,014,845. Total to Form 990, Part XI, Line 5: -7,378,952. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, line 2c: | The University has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. | Explanation of responsibility |
| Form 990, Part VII, Section A, Line 1a: | Compensation reported in column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the employee's retirement plan deferrals with the box 1 compensation for the listed minister, following the IRS compensation reporting grid on page 29 of the Form 990 instructions. | |
| Form 990, Part X: | Form 990, Part X, Column A is reported as filed on the 990 as of 6/30/11. Certain amounts in Column B as of 6/30/12 were reclassified to provide more detail and not comparable to the beginning balances. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Point Loma Nazarene University Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 Lomaland Drive | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953948691 | EIN |
| Primary Activities | Support Point Loma Nazarene University | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | Line 11c - Type I | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |