2026-03-16T09:51:36-05:00 2025-04-30 332621854 CRI CAPIN CROUSE ADVISORS LLC 345 MASSACHUSETTS AVE STE 300 INDIANAPOLIS IN 46204 990 2024-05-01 941339635 SIMPSON UNIVERSITY SIMP 5302245600 2211 COLLEGE VIEW DRIVE REDDING CA 96003 DR NORMAN HALL PRESIDENT 5302264130 2026-03-16 1 0 ASHLEY PEABODY P01385870 5055022746 2026-03-16 2024 2025-03-06 01:10:19Z DR NORMAN HALL 2211 COLLEGE VIEW DRIVE REDDING CA 96003 47455869 0 X SIMPSONU.EDU X 1955 CA DEVELOPING EACH STUDENT IN MIND, FAITH, AND CHARACTER FOR A LIFE-TIME OF MEANINGFUL WORK AND SERVICE. 19 19 539 40 0 0 4517646 5261160 32867303 37410253 563397 509646 707140 347174 38655486 43528233 12575076 13859932 0 0 13387086 13951820 0 86500 1085245 13701447 15213163 39663609 43111415 -1008123 416818 50371200 53685746 30963714 33537987 19407486 20147759 SIMPSON UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY COMMITTED TO DEVELOPING EACH STUDENT IN MIND, FAITH, AND CHARACTER FOR A LIFE-TIME OF MEANINGFUL WORK AND SERVICE IN A CONSTANTLY CHANGING WORLD. 0 0 37569178 13859932 37410253 SIMPSON UNIVERSITY IS AN INSTITUTION OF HIGHER LEARNING OFFERING LIBERAL ARTS AND PROFESSIONAL STUDIES DEGREES AND A GRADUATE SCHOOL. THE UNIVERSITY SERVED APPROXIMATELY 741 TRADITIONAL UNDERGRADUATE STUDENTS AND 280 OTHER EDUCATION AND GRADUATE LEVEL STUDENTS. 37569178 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1248 0 1 539 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CO OR WA X KENNETH MACUR 5302245600 2211 COLLEGE VIEW DR REDDING CA 96003 X DR JAMES M POSTMA BOARD CHAIR 1.00 X X 0 0 0 ADAM MCELVAIN BOARD VICE CHAIR 1.00 X X 0 0 0 JIM GODDARD BOARD SECRETARY 1.00 X X 0 0 0 REV DENNIS PUST BOARD SECRETARY (PART YEAR) 1.00 X X 0 0 0 KIMBERLY ALLEN TRUSTEE 1.00 X 0 0 0 JOSH BARKER TRUSTEE 1.00 X 0 0 0 DR CELINE BOWER TRUSTEE 1.00 X 0 0 0 DR JO ANNE CRIPE TRUSTEE 1.00 X 0 0 0 REV ROB DOUGLAS TRUSTEE 1.00 X 0 0 0 DR GARY D FRIESEN TRUSTEE 1.00 X 0 0 0 DAVID GILMORE TRUSTEE 1.00 X 0 0 0 FRANK HARDING TRUSTEE 1.00 X 0 0 0 SADIE HESS TRUSTEE 1.00 X 0 0 0 RAYMOND L HOMAN TRUSTEE 1.00 X 0 0 0 MARK MATHESON TRUSTEE 1.00 X 0 0 0 DR THOMAS J PERRY TRUSTEE 1.00 X 0 0 0 NORMAN F REINHARDT TRUSTEE 1.00 X 0 0 0 DAVID S RICHEY TRUSTEE 1.00 X 0 0 0 NHA TRAN TRUSTEE 1.00 X 0 0 0 REV MONTY C WRIGHT TRUSTEE 1.00 X 0 0 0 DR NORMAN D HALL PRESIDENT 40.00 X 149614 0 121769 TIMOTHY N DIETZ CHIEF FINANCIAL OFFICER 40.00 X 123947 0 25782 ROBERT QUIRK CHIEF OPERATIONS OFFICER 40.00 X 116701 0 20017 KEN WHITE DEAN OF ADVANCEMENT 40.00 X 107654 0 27409 ROBERT HARLEY ATHLETIC DIRECTOR 40.00 X 110546 0 28531 DANIEL SLOAN ASSOCIATE PROFESSOR OF BUSINESS 40.00 X 104338 0 9103 LISA SCOTT DEAN OF SCHOOL OF NURSING 40.00 X 142936 0 19750 JOHN AYABE PROVOST 40.00 X 116342 0 2438 972078 0 254799 8 0 1 0 SAGE DINING SERVICES 1402 YORK RD LUTHERVILLE TIMONIUM MD 21093 CAFETERIA FOOD SERVICE 2397376 NHERMC 436 MOUNTAIN VIEW DR STE 301 COLCHESTER VT 05446 ACTUARIAL CONSULTING SERVICES 801885 CENTRINELL LLC 794 BINGHAM RD RIDGEWOOD NJ 07452 IT DEPARTMENT MGMT 706147 GIFFORD CONSTRUCTION PO BOX 492618 REDDING CA 96049 CONSTRUCTION AND FACILITIES IMPROVEMENT 464591 ELLUCIAN INC 62578 COLLECTIONS CENTER DR CHICAGO IL 606930625 ENTERPRISE SOFTWARE & TECHNOLOGY SVCS 365209 18 37620 2729924 2493616 5261160 TUITION AND FEES 611310 30157252 30157252 RESIDENCE HOUSING 611310 5310414 5310414 EDUCATIONAL CONFERENCE 611310 81258 81258 1861329 1861329 37410253 428845 428845 472141 174969 297172 297172 297172 3801046 3720245 80801 80801 80801 47245 37620 32422 14823 14823 35179 35179 35179 43528233 37410253 0 856820 13859932 13859932 615173 615173 174516 65313 40715 68488 11237658 9099492 1779887 358279 97343 17992 79351 962081 737271 190926 33884 865049 659295 174633 31121 31824 31824 99552 51068 48484 86500 86500 127072 127072 1023739 766339 86503 170897 653035 548550 97955 6530 516419 385143 94607 36669 433327 380995 34999 17333 779446 656351 91917 31178 1942677 1760863 173409 8405 1705376 1381355 255806 68215 1252067 1044174 157810 50083 1304585 1056714 195688 52183 FOOD SERVICES 2362262 2313606 48656 EQUIP. REPAIRS & MAINTE 1075935 1075935 INSTRUCTIONAL & LIBRARY 741886 738982 2904 STUDENT ACTIVITIES 689799 646200 37864 5735 474162 291784 125537 56841 43111415 37569178 4456992 1085245 163250 516025 5585938 5557402 2492869 2583904 151696 103877 15742 15742 24210 24210 55504 131625 57233158 22080945 31571098 35152213 6760317 6668332 2033481 1979986 1517095 952430 50371200 53685746 769716 1041057 28967194 28986861 1896014 441000 391000 785804 1223055 30963714 33537987 X 7728886 7477470 11678600 12670289 19407486 20147759 50371200 53685746 416818 323455 0 X 0 1 X 1 1 1 X 17121327 14746087 6862256 4517646 5261160 48508476 17121327 14746087 6862256 4517646 5261160 48508476 554446 47954030 235783 302103 913924 1650253 900986 4003049 382828 87481 35179 505488 53017013 152498224 0.90450 0.92030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE SETTLEMENT - 2022 AMOUNT: $ 382,828. MISC INCOME - 2023 AMOUNT: $ 87,481. 2024 AMOUNT: $ 35,179. SCHEDULE A, PART II: THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(1)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY STATUS SECTION 170(B)(1)(A)(VI) AND, THEREFORE, QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 6722 6722 0 PART II-B, LINE 1: DUES PAID FOR MEMBERSHIPS TO HIGHER EDUCATION LOBBYING GROUPS. 7374442 193248 704793 301780 18835 7951868 6836063 105804 457373 24798 7374442 7190291 38261 -17051 153725 221713 6836063 7388879 272667 -374098 97157 7190291 5990453 167498 1235095 4167 7388879 0.04412 0.95588 0 0 622289 622289 41075244 14687629 26387615 9726905 4466012 5260893 5808720 2927304 2881416 35152213 OPERATING LEASE OBLIGATIONS 161892 ANNUITY AND TRUST OBLIGATIONS 388816 CONSTRUCTION PAYABLE 672347 1223055 30086727 323455 207391 530846 29555881 112420 13859932 13972352 43528233 29346454 207391 207391 29139063 112420 13859932 13972352 43111415 PART V, LINE 4: TO FUND SCHOLARSHIPS AND OTHER DONOR DESIGNATED PROJECTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 32,422. RENT EXPENSES 174,969. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED AGAINST REVENUE 13,859,932. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 32,422. RENT EXPENSES 174,969. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED AGAINST REVENUE 13,859,932. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE AT ALL TIMES DURING ITS TAX YEAR IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FEDERAL ASSISTANCE TO AWARD FINANCIAL AID TO ELIGIBLE STUDENTS. X X 1 KELLER PARTNERS 1201 FIFTEENTH STREET NW - SUITE 4 WASHINGTON DC 20005 GRANT WRITING; CONGRESSIONALLY DIRECTED SPENDING REQUESTS 0 628000 86500 541500 628000 86500 541500 CA WA OR AL CT MO GALA 47510 25510 22000 9557 GOLF TOURNAMENT 37355 12110 25245 2585 11340 8940 84865 37620 47245 2585 11340 9557 8940 32422 14823 1 SCHOLARSHIPS 1005 13859932 PART I, LINE 2: SIMPSON UNIVERSITY AWARDS FINANCIAL AID GRANTS TO STUDENTS IN ACCORDANCE WITH THE UNIVERSITY'S INSTITUTIONAL FINANCIAL AID POLICIES. ALL SCHOLARSHIPS ARE AWARDED TO CURRENT STUDENTS OF THE INSTITUTION, THUS ENABLING THE INSTITUTION TO TRACK THEIR ACADEMIC PERFORMANCE AND USE OF ALL SCHOLARSHIP FUNDS. SCHOLARSHIPS FUNDS ARE DIRECTLY APPLIED TO THE STUDENT ACCOUNTS WITH NO CASH CHANGING HANDS. X 1 1 X X X 0 0 0 0 0 0 0 1 0 DR NORMAN D HALL PRESIDENT 147218 0 2396 0 0 0 33545 0 88224 0 271383 0 0 0 LISA SCOTT DEAN OF SCHOOL OF NURSING 141836 0 1100 0 0 0 1470 0 18280 0 162686 0 0 0 PART I, LINE 1A DR. NORMAN D. HALL, PRESIDENT, RECEIVED A MINISTERIAL HOUSING ALLOWANCE DURING THE REPORTING PERIOD. PURSUANT TO INTERNAL REVENUE CODE SECTION 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR QUALIFYING MINISTERIAL EMPLOYEES. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. PART I, LINE 7 THE ORGANIZATION MADE NONFIXED PAYMENTS IN THE FORM OF DISCRETIONARY BONUSES. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13048VUK2 2020-12-17 29500000 REFINANCE DEBT & CAPITAL PROJECTS 0 0 0 A 3523000 29514660 2434521 590000 2900000 3118906 20471233 2023 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K PART II LINE 3 THE AMOUNT REPORTED HERE INCLUDES $14,660 OF ACCRUED INTEREST. THIS EXPLAINS THE DIFFERENCE FROM THE AMOUNT REPORTED ON PART I, COLUMN (E). ALLISON HALL FAMILY MEMBER OF DR. NORMAN HALL, PRESIDENT 68488 COMPENSATION AND BENEFITS 0 JONATHAN HALL FAMILY MEMBER OF DR. NORMAN HALL, PRESIDENT 65313 COMPENSATION AND BENEFITS 0 MICAH DIETZ FAMILY MEMBER OF TIMOTHY DIETZ, CFO 40715 COMPENSATION AND BENEFITS 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE BOARD CHAIR (WHO SHALL CHAIR THE COMMITTEE MEETINGS), ALL FORMER BOARD CHAIRS, THE CURRENT VICE CHAIR(S), THE BOARD SECRETARY, THE BOARD COMMITTEE CHAIRS, AND A DISTRICT SUPERINTENDENT DESIGNATED BY THE BOARD CHAIR. THE PRIMARY RESPONSIBILITIES OF THIS COMMITTEE ARE TO: 1) ESTABLISH, MONITOR, AND EVALUATE ALL RESPONSIBILITIES AND ACTIVITIES OF THE BOARD. 2) ENSURE THAT ALL BOARD ACTIONS ARE CONSISTENT WITH THE UNIVERSITY'S STRATEGIC PLAN, THE UNIVERSITY'S BY-LAWS, AND THE BOARD'S POLICY MANUAL. 3) REVIEW AND RECOMMEND POLICIES AND PROCEDURES APPLICABLE TO RELATIONSHIPS BETWEEN THE BOARD, THE UNIVERSITY PRESIDENT, AND STAFF. 4) CONDUCT THE ANNUAL EVALUATION OF THE PRESIDENT AND RATE HIS OR HER PERFORMANCE, ESTABLISHING PERFORMANCE OBJECTIVES FOR THE UPCOMING YEAR. 5) SERVE, ALONG WITH THE BOARD CHAIR, AS THE SELECTION COMMITTEE MAKING RECOMMENDATIONS TO THE FULL BOARD FOR PRESIDENTIAL APPOINTMENTS DURING TRANSITIONS IN INSTITUTIONAL LEADERSHIP. 6) DRAFT AND AUTHORIZE THE CHAIR TO EXECUTE CONTRACTS OF EMPLOYMENT BETWEEN THE UNIVERSITY AND ITS PRESIDENT, AND, WHEN APPROPRIATE, PRESIDENT'S SPOUSE, REPORTING BACK TO THE FULL BOARD ON ANY SUCH ACTIONS TAKEN 7) ANNUALLY REVIEW COMPENSATION AND BENEFITS FOR ALL SIMPSON UNIVERSITY EXECUTIVE STAFF MEMBERS THAT THEY ARE JUST AND REASONABLE IN COMPARISON WITH AVAILABLE SALARY SURVEY DATA (SUCH AS THE CCCU SURVEY). 8) OVERSEE AND MONITOR ALL LEGAL MATTERS; AND 9) ACT ON BEHALF OF THE BOARD AT AND BETWEEN BOARD MEETINGS ON MATTERS SPECIFICALLY DELEGATED TO IT BY RESOLUTION OF THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPRARER AND REVIEWED IN DETAIL BY THE INTERIM CFO AND CONTROLLER. THE REVIEWED FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY ALL OFFICERS AND BOARD MEMBERS ON AN ANNUAL BASIS. THE SIGNED STATEMENTS ARE REVIEWED BY MEMBERS OF THE EXECUTIVE COMMITTEE. THE INDIVIDUAL MEMBERS OF THE EXECUTIVE COMMITTEE DO NOT REVIEW THEIR OWN SIGNED STATEMENT. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPENSATION DATA COMPILED FROM THE COALITION OF CHRISTIAN COLLEGES AND UNIVERSITY'S (CCCU) NATIONAL SALARY SURVEY. THIS DATA SHOWS CURRENT EXECUTIVE SALARIES AND CONSIDERS THOSE ALONG WITH THE STANDARD EMPLOYEE PAY INCREASE FOR ALL UNIVERSITY EMPLOYEES. THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION FOR ALL EXECUTIVES. THE SECRETARY OF THE BOARD OF TRUSTEES SIGNS THE EMPLOYEE CONTRACTS FOR EXECUTIVES AND THE SIGNED CONTRACTS ARE SAVED IN THE APPLICABLE HUMAN RESOURCE FILES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (D) COMPENSATION REPORTED IN PART VII, COLUMN D AND SCHEDULE J, PART II, COLUMN B 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 MINISTER'S RETIREMENT PLAN DEFERRALS IN PART VII, COLUMN F AND SCHEDULE J, PART II, COLUMN C. CHARITABLE REMAINDER ANNUITY TRUST (1) TRUST CA SIMPSON UNIVERSITY 1 CHARITABLE REMAINDER UNITRUST (2) TRUST CA SIMPSON UNIVERSITY 1 CHARITABLE REMAINDER TRUST (1) TRUST CA SIMPSON UNIVERSITY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0