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        <TotalRevenueColumn>108807</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>108807</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>108807</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>15732635</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>11278746</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>2656842</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>1278780</Total>
        <ProgramServices>1278780</ProgramServices>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>267177</Total>
        <ProgramServices>200383</ProgramServices>
        <ManagementAndGeneral>53435</ManagementAndGeneral>
        <Fundraising>13359</Fundraising>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>7405958</Total>
        <ProgramServices>5210905</ProgramServices>
        <ManagementAndGeneral>1797010</ManagementAndGeneral>
        <Fundraising>398043</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>772614</Total>
        <ProgramServices>542548</ProgramServices>
        <ManagementAndGeneral>196655</ManagementAndGeneral>
        <Fundraising>33411</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>567764</Total>
        <ProgramServices>399843</ProgramServices>
        <ManagementAndGeneral>137471</ManagementAndGeneral>
        <Fundraising>30450</Fundraising>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>77585</Total>
        <ManagementAndGeneral>77585</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>6192</Total>
        <ManagementAndGeneral>3093</ManagementAndGeneral>
        <Fundraising>3099</Fundraising>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>85611</Total>
        <ManagementAndGeneral>85611</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>365490</Total>
        <ProgramServices>359273</ProgramServices>
        <ManagementAndGeneral>3648</ManagementAndGeneral>
        <Fundraising>2569</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>430104</Total>
        <ProgramServices>185485</ProgramServices>
        <ManagementAndGeneral>162525</ManagementAndGeneral>
        <Fundraising>82094</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>275168</Total>
        <ProgramServices>168670</ProgramServices>
        <ManagementAndGeneral>63769</ManagementAndGeneral>
        <Fundraising>42729</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>188427</Total>
        <ManagementAndGeneral>188427</ManagementAndGeneral>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>0</Total>
      </Occupancy>
      <Travel>
        <Total>260409</Total>
        <ProgramServices>212313</ProgramServices>
        <ManagementAndGeneral>12301</ManagementAndGeneral>
        <Fundraising>35795</Fundraising>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>29434</Total>
        <ProgramServices>18060</ProgramServices>
        <ManagementAndGeneral>8914</ManagementAndGeneral>
        <Fundraising>2460</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>231891</Total>
        <ProgramServices>231891</ProgramServices>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>777844</Total>
        <ProgramServices>681980</ProgramServices>
        <ManagementAndGeneral>77851</ManagementAndGeneral>
        <Fundraising>18013</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>216392</Total>
        <ProgramServices>13499</ProgramServices>
        <ManagementAndGeneral>202893</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>OPERATION OF PLANT</Description>
        <Total>777187</Total>
        <ProgramServices>664891</ProgramServices>
        <ManagementAndGeneral>93737</ManagementAndGeneral>
        <Fundraising>18559</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS EXPENSE</Description>
        <Total>236148</Total>
        <ProgramServices>165921</ProgramServices>
        <Fundraising>70227</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LIBRARY EQUIPMENT &amp; MATERIALS</Description>
        <Total>108894</Total>
        <ProgramServices>108894</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>COURSE EXPENSE</Description>
        <Total>209377</Total>
        <ProgramServices>209377</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BOARDER FOOD COSTS</Description>
        <Total>546652</Total>
        <ProgramServices>546652</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>114901</Total>
        <ProgramServices>70912</ProgramServices>
        <ManagementAndGeneral>40600</ManagementAndGeneral>
        <Fundraising>3389</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>15229999</Total>
        <ProgramServices>11270277</ProgramServices>
        <ManagementAndGeneral>3205525</ManagementAndGeneral>
        <Fundraising>754197</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>238602</BOY>
        <EOY>222678</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>1141242</BOY>
        <EOY>1787429</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>375000</BOY>
        <EOY>125000</EOY>
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        <EOY>204032</EOY>
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      <ReceivablesFromOfficersEtc>
        <EOY>0</EOY>
      </ReceivablesFromOfficersEtc>
      <ReceivablesFromDisqualPersons>
        <EOY>0</EOY>
      </ReceivablesFromDisqualPersons>
      <OtherNotesLoansReceivableNet>
        <BOY>58000</BOY>
        <EOY>58000</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>55491</BOY>
        <EOY>0</EOY>
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      <PrepaidExpensesDeferredCharges>
        <BOY>144518</BOY>
        <EOY>150209</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>29382387</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>14804836</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>14205675</BOY>
        <EOY>14577551</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>6196658</BOY>
        <EOY>6611030</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <EOY>0</EOY>
      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
        <EOY>0</EOY>
      </InvestmentsProgramRelated>
      <IntangibleAssets>
        <EOY>0</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>8210634</BOY>
        <EOY>5403255</EOY>
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      <TotalAssets>
        <BOY>30816660</BOY>
        <EOY>29139184</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>725618</BOY>
        <EOY>945118</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>1852</BOY>
      </DeferredRevenue>
      <LoansFromOfficersDirectors>
        <BOY>43890</BOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <BOY>4673000</BOY>
        <EOY>1864062</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>3791154</BOY>
        <EOY>3957653</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>9235514</BOY>
        <EOY>6766833</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>9768744</BOY>
        <EOY>11172281</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>3144371</BOY>
        <EOY>2400145</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>8668031</BOY>
        <EOY>8799925</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>21581146</BOY>
        <EOY>22372351</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>30816660</BOY>
        <EOY>29139184</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="09000047" softwareVersion="2009v1.7">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="09000047" softwareVersion="2009v1.7">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="09000047" softwareVersion="2009v1.7">
      <AgentTrusteeEtc>true</AgentTrusteeEtc>
      <BeginningBalance>55337</BeginningBalance>
      <AdditionsDuringYear>169400</AdditionsDuringYear>
      <DistributionsDuringYear>161109</DistributionsDuringYear>
      <EndingBalance>63628</EndingBalance>
      <IncludedOnFS>false</IncludedOnFS>
      <CurrentYear>
        <BeginningOfYearBalance>6049244</BeginningOfYearBalance>
        <Contributions>84557</Contributions>
        <InvestmentEarningsOrLosses>88480</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>181618</GrantsOrScholarships>
        <EndOfYearBalance>6040663</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>7041925</BeginningOfYearBalance>
        <Contributions>81107</Contributions>
        <InvestmentEarningsOrLosses>-790784</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>283004</GrantsOrScholarships>
        <EndOfYearBalance>6049244</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Land>
        <OtherCostOrOtherBasis>1200255</OtherCostOrOtherBasis>
        <BookValue>1200255</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>19461191</OtherCostOrOtherBasis>
        <Depreciation>7580734</Depreciation>
        <BookValue>11880457</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>6507335</OtherCostOrOtherBasis>
        <Depreciation>5593670</Depreciation>
        <BookValue>913665</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>2213606</OtherCostOrOtherBasis>
        <Depreciation>1630432</Depreciation>
        <BookValue>583174</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>14577551</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>Rounding</Description>
        <BookValue>3</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>5403255</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>LIABILITY UNDER SPLIT-INTEREST AGREEMENT</Description>
        <Amount>1244052</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DEPOSITS</Description>
        <Amount>239065</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>CAPITAL LEASES PAYABLE</Description>
        <Amount>224091</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ACTUARIAL LIABILITY FOR ANNUITIES</Description>
        <Amount>2250445</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>3957653</TotalOfAmounts>
      <TotalRevenue>15732635</TotalRevenue>
      <TotalExpenses>15229999</TotalExpenses>
      <ExcessOrDeficitForYear>502636</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>274000</NetUnrealizedGLOnInvestments>
      <DonatedServicesAndFacilities>15806</DonatedServicesAndFacilities>
      <TotalAdjustments>289806</TotalAdjustments>
      <ExcessOrDeficitPerFS>792442</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>16022441</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>274000</NetUnrealizedGainsInvestments>
      <DonatedSrvcAndUseOfFacilities>15806</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>289806</RevenueNotRptdF990>
      <RevenueSubtotal>15732635</RevenueSubtotal>
      <TotalRevenuePerForm990>15732635</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>15245805</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>15806</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>15806</ExpensesNotRptdF990>
      <ExpensesSubtotal>15229999</ExpensesSubtotal>
      <TotalExpensesPerForm990>15229999</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>Part X</Identifier>
        <ReturnReference>Part X : FIN48 Footnote</ReturnReference>
        <Explanation>Pursuant to FSP FIN 48-3, management has elected to defer the application of Topic 740-10 - Accounting for Uncertainty in Income Taxes to fiscal years beginning after December 15, 2008. The College evaluates uncertain tax positions in accordance with FASB Statement No. 5, Accounting for Contingencies whereby the effect of the uncertainty would be recorded if the outcome was considered probable and reasonably estimable. As of June 30, 2010 and 2009, the College had no uncertain tax positions requiring accrual.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part V, Line 4</Identifier>
        <ReturnReference>Part V, Line 4: Intended uses of the endowment fund.</ReturnReference>
        <Explanation>TO PROVIDE SCHOLARSHIPS PER DONOR INSTRUCTIONS.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part IV, Line 1b</Identifier>
        <ReturnReference>Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib</ReturnReference>
        <Explanation>STUDENT GOVERNMENT FUNDS HELD IN AGENCY ARRANGEMENT. WE ASSIST OUR STUGO BY PROVIDING A/P &amp; A/R FUNCTIONS, AT THEIR DIRECTION</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE" softwareId="09000047" softwareVersion="2009v1.7">
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      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <PubViaBroadcastMediaExpln>POLICY HIGHLIGHTED AND INCLUDED IN THE FOLLOWING: INTERNET WEB SITE; COLLEGE CATALOG; EMPLOYEE APPLICATION; STUDENT ADMISSIONS APPLICATION</PubViaBroadcastMediaExpln>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleI documentId="IRS990ScheduleI" softwareId="09000047" softwareVersion="2009v1.7">
      <RecordsMaintained>true</RecordsMaintained>
      <NoGrantMoreThan5000>X</NoGrantMoreThan5000>
      <TotalNbrOf501C3AndGovtGrants>0</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>MULTNOMAH GRANTS</TypeOfGrant>
        <NumberOfRecipients>528</NumberOfRecipients>
        <AmountOfCashGrant>1192241</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>ENDOWMENT SCHOLARSHIPS</TypeOfGrant>
        <NumberOfRecipients>106</NumberOfRecipients>
        <AmountOfCashGrant>86540</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Additional Supplemental Information</Identifier>
        <Explanation>GRANT QUALIFICATIONS: STUDENTS RECEIVING SCHOLARSHIPS AND FELLOWSHIPS ARE JUDGED WORTHY BY THE COLLEGE'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILIAR STANDARDS.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="09000047" softwareVersion="2009v1.7">
      <HousingAllowanceOrResidence>X</HousingAllowanceOrResidence>
      <WrittenPolicyReTAndEExpenses>true</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>DANIEL LOCKWOOD</NamePerson>
        <BaseCompensationFilingOrg>110812</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>40145</OtherCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>4800</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>155757</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>Sch J, Part I, Line 1a</Identifier>
        <ReturnReference>Part I, Line 1a: Relevant information in regards to selections on 1a.</ReturnReference>
        <Explanation>CLERGY HOUSING ALLOWANCES ARE SUBMITTED TO THE BOARD BY QUALIFYING FACULTY/STAFF WHO ARE ORDAINED MINISTERS. THE PRESIDENT AND CFO OF MULTNOMAH UNIVERSITY ARE BOTH ORDAINED, AND DO SUBMIT AN ANNUAL REQUEST TO THE BOARD TO DESIGNATE A PORTION OF THEIR RESPECTIVE COMPENSATION AS A CLERGY HOUSING ALLOWANCE.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="09000047" softwareVersion="2009v1.7">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>6</NumberOfContributions>
        <NoncashContribsRptdF990>15405</NoncashContribsRptdF990>
      </SecuritiesPubliclyTraded>
      <Collectibles>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>106501</NoncashContribsRptdF990>
      </Collectibles>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>true</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>Part I, Line 32, Hire and Use of Third Parties</Identifier>
        <Explanation>INVESTOR BROKERS ARE UTILIZED TO SELL CONTRIBUTIONS OF PUBLICLY TRADED SECURITIES. REAL ESTATE BROKERS ARE USED TO SELL CONTRIBUTIONS OF REAL PROPERTY.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="09000047" softwareVersion="2009v1.7">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>PROVIDED ON REQUEST FROM PRESIDENT'S OFFICE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES ARE REVIEWED PERIODICALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD, AND COMPARED TO CURRENT CUPA RANGES FOR EACH INDIVIDUAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>ALL DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A QUESTIONNAIRE, THEN SIGN AN ANNUAL FORM STATING THAT THEY HAVE REVIEWED THE CONFLICT OF INTEREST POLICY AND HAVE DISCLOSED ANY CONFLICT THEY MAY HAVE. THESE FORMS ARE REVIEWED FOR ACCURACY AND COMPLETION, AND ARE RETAINED BY THE NOMINATING AND MEMBERSHIP COMMITTEE OF THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>FORM 99O SUBMITTED TO THE FINANCE COMMITTEE OF THE BOARD FOR DISCUSSION AND REVIEW, THEN PROVIDED TO EXECUTIVE COMMITTE OF THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. IN ADDITION, ALL BOARD MEMBERS ARE PROVIDED A PDF OF THE FORM 990 PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>