POINT LOMA NAZARENE UNIVERSITY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- POINT LOMA NAZARENE UNIVERSITY (EIN 95-1644035)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-13
- IRS object ID
- 201141339349303639
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-13T14:33:26-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | 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 | 972 Emerson Parkway Ste A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | 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 | Vice President of Finance | Title |
| Phone | 6198492200 | Phone |
| Date Signed | 2011-05-13 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dave Moja | Name |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 92172040 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| 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 | 43 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 38 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2115 | TotalNbrEmployees |
| Total Nbr Volunteers | 42 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4628731 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3670279 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 84946587 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 87922654 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 397917 | InvestmentIncomePriorYear |
| Investment Income Current Year | 488565 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | -5823 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 89973235 | TotalRevenuePriorYear |
| Total Revenue Current Year | 92075675 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 14079584 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 17905551 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 47968949 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 47931586 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1289626 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 27758487 | OtherExpensePriorYear |
| Other Expenses Current Year | 26488654 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 89807020 | TotalExpensesPriorYear |
| Total Expenses Current Year | 92325791 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 166215 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -250116 | RevenuesLessExpensesCY |
| Total Assets BOY | 111066567 | TotalAssetsBOY |
| Total Assets EOY | 110649797 | TotalAssetsEOY |
| Total Liabilities BOY | 51366990 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 52880220 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 59699577 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 57769577 | NetAssetsOrFundBalancesEOY |
| 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. Being of Wesleyan heritage, 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 | 46576539 | Expense |
| Grants | 17905551 | Grants |
| Revenue | 69075157 | Revenue |
| Description | Higher Education: Faculty and Special Section Instructional. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 12117168 | Expense |
| Revenue | 13907364 | Revenue |
| Description | Higher Education: Academic Support | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 17296293 | Expense |
| Revenue | 4940133 | Revenue |
| Description | Higher Education: Student Services | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 75990000 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | 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 | 0 | 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 | 1 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 266 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 2115 | 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 |
| Nbr Voting Governing Body Members | 43 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 38 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | 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 | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Robert Brower | ||||||||
| President | 40.00 | X | X | 256821 | 0 | 33407 | ||
| John H Calhoun | ||||||||
| Chairman | 1.00 | X | X | 0 | 0 | 0 | ||
| Melvin F Rich | ||||||||
| Vice Chairman | 1.00 | X | X | 0 | 0 | 0 | ||
| J Fred Huff | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Jan Stone | ||||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 | ||
| Robert C Killen | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Mary Leland | ||||||||
| 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 | |||
| Ray L Doane | ||||||||
| 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 | |||
| Daryl L Hawkins | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Roberto Hodgson | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Russ Martin | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Mark Lehman | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Janine Metcalf | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Joe McCoy Jr | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Franklin McHodgkins | ||||||||
| 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 | |||
| Daryl C Nicholson | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Harold W Potter | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Georgina Rico | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Mendell Thompson | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Donald R Schengel | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Byron Schortinghouse | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Dale Twyeffort | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Steven R Scott | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Orlando R Serrano | ||||||||
| 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 | |||
| John T Watkin | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Carol Van Buskirk | ||||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |||
| Craig Van Hulzen | ||||||||
| 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 | |||
| George R Latter Jr | ||||||||
| VP of Finance | 40.00 | X | 159682 | 0 | 14232 | |||
| John Hawthorne | ||||||||
| Provost | 40.00 | 166023 | 0 | 23731 | X | |||
| Catherine Smith | ||||||||
| VP of Student Dev. | 40.00 | 123748 | 0 | 11435 | X | |||
| Mary Paul | ||||||||
| VP of Spiritual Dev. | 40.00 | 101175 | 0 | 22773 | X | |||
| Joe Watkins | ||||||||
| VP of External Relations | 40.00 | 122831 | 0 | 29604 | X | |||
| Rebecca Havens | ||||||||
| Professor | 40.00 | 128380 | 0 | 0 | X | |||
| Robert Morwood | ||||||||
| Professor | 40.00 | 135664 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1194324 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 135182 | TotalOtherCompensation |
| Number Individuals GT100 K | 32 | 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 |
|---|---|---|---|---|---|
| Sodexho | |||||
| Dept 43283 | Los Angeles | CA | 90088 | Catering Services | 3739054 |
| Siemens Industry Inc | |||||
| PO Box 2134 | Carol Stream | IL | 60132 | Maintenance Services | 1260465 |
| Donadio Communications | |||||
| 13223-1 Black Mountain Road | San Diego | CA | 92129 | Advertising Services | 372546 |
| Niesen Construction Co | |||||
| 3786 Rosecrans Street | San Diego | CA | 92110 | Construction Services | 350008 |
| Technology Integration Group | |||||
| PO Box 85244 | San Diego | CA | 92186 | Computer services | 172546 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 14 | NumberOfContractorsGT100K |
| Fundraising Events | 6250 | FundraisingEvents |
| Related Organizations | 484755 | RelatedOrganizations |
| Government Grants | 381803 | GovernmentGrants |
| All Other Contributions | 2797471 | AllOtherContributions |
| Noncash Contributions | 18828 | NoncashContributions |
| Total Contributions | 3670279 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and fees | 900099 | 69075157 | 69075157 |
| Auxiliary revenue | 611710 | 13907364 | 13907364 |
| Other program oper. | 611710 | 4940133 | 4940133 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 87922654 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 488565 | TotalRevenueColumn |
| Exclusion | $488,565 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 90542 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 6250 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 96365 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -5823 | TotalRevenueColumn |
| Exclusion | -$5,823 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 92075675 | TotalRevenueColumn |
| Related Or Exempt Function Income | 87922654 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $482,742 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3778200 | Total |
| Program Services | 3778200 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14127351 | Total |
| Program Services | 14127351 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 670632 | Total |
| Program Services | 491510 | ProgramServices |
| Management And General | 156893 | ManagementAndGeneral |
| Fundraising | 22229 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 483290 | Total |
| Program Services | 354062 | ProgramServices |
| Management And General | 113191 | ManagementAndGeneral |
| Fundraising | 16037 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35905531 | Total |
| Program Services | 30153965 | ProgramServices |
| Management And General | 4740244 | ManagementAndGeneral |
| Fundraising | 1011322 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2092641 | Total |
| Program Services | 1153616 | ProgramServices |
| Management And General | 939025 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6164151 | Total |
| Program Services | 4152703 | ProgramServices |
| Management And General | 2011448 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2615341 | Total |
| Program Services | 1385899 | ProgramServices |
| Management And General | 1229442 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22161 | Total |
| Program Services | 2381 | ProgramServices |
| Management And General | 19780 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78678 | Total |
| Program Services | 5231 | ProgramServices |
| Management And General | 73447 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3934226 | Total |
| Program Services | 3482751 | ProgramServices |
| Management And General | 445173 | ManagementAndGeneral |
| Fundraising | 6302 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 665610 | Total |
| Program Services | 640296 | ProgramServices |
| Management And General | 21237 | ManagementAndGeneral |
| Fundraising | 4077 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3928594 | Total |
| Program Services | 2379249 | ProgramServices |
| Management And General | 1516739 | ManagementAndGeneral |
| Fundraising | 32606 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2756677 | Total |
| Program Services | 1922987 | ProgramServices |
| Management And General | 821082 | ManagementAndGeneral |
| Fundraising | 12608 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2554970 | Total |
| Program Services | 2087263 | ProgramServices |
| Management And General | 410188 | ManagementAndGeneral |
| Fundraising | 57519 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 239381 | Total |
| Program Services | 211422 | ProgramServices |
| Management And General | 22647 | ManagementAndGeneral |
| Fundraising | 5312 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1877232 | Total |
| Program Services | 1817722 | ProgramServices |
| Management And General | 44703 | ManagementAndGeneral |
| Fundraising | 14807 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3830182 | Total |
| Program Services | 3708885 | ProgramServices |
| Management And General | 91117 | ManagementAndGeneral |
| Fundraising | 30180 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 448678 | Total |
| Program Services | 287031 | ProgramServices |
| Management And General | 160111 | ManagementAndGeneral |
| Fundraising | 1536 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Equipment Rental | 3591065 | 2016876 | 1570466 | 3723 |
| Miscellaneous | 1511403 | 1151948 | 306470 | 52985 |
| Books | 418324 | 407643 | 9278 | 1403 |
| Printing | 403449 | 156934 | 238828 | 7687 |
| Memberships | 228024 | 114075 | 104656 | 9293 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92325791 | Total |
| Program Services | 75990000 | ProgramServices |
| Management And General | 15046165 | ManagementAndGeneral |
| Fundraising | 1289626 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4320976 | BOY |
| EOY | 11680782 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1746242 | BOY |
| EOY | 2529049 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1188760 | BOY |
| EOY | 1288760 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3398301 | BOY |
| EOY | 2924483 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1139723 | BOY |
| EOY | 914690 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 137485939 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 63611797 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75108275 | BOY |
| EOY | 73874142 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12193669 | BOY |
| EOY | 10153801 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11970621 | BOY |
| EOY | 7284090 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111066567 | BOY |
| EOY | 110649797 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5077039 | BOY |
| EOY | 5780389 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2541148 | BOY |
| EOY | 2589748 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34000000 | BOY |
| EOY | 33875431 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 697589 | BOY |
| EOY | 179595 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3424913 | BOY |
| EOY | 3245032 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5626301 | BOY |
| EOY | 7210025 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51366990 | BOY |
| EOY | 52880220 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55595551 | BOY |
| EOY | 53323808 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3927361 | BOY |
| EOY | 4269104 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176665 | BOY |
| EOY | 176665 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59699577 | BOY |
| EOY | 57769577 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111066567 | BOY |
| EOY | 110649797 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 6666561 | OtherCostOrOtherBasis |
| Book Value | 6666561 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 104977391 | OtherCostOrOtherBasis |
| Depreciation | 43475554 | Depreciation |
| Book Value | 61501837 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 19143938 | OtherCostOrOtherBasis |
| Depreciation | 16093741 | Depreciation |
| Book Value | 3050197 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6698049 | OtherCostOrOtherBasis |
| Depreciation | 4042502 | Depreciation |
| Book Value | 2655547 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 73874142 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Bond issuance costs | 360414 |
| Due from related exempt foundation | 6923676 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 7284090 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Fair value of swap agreement liability | Description |
| Amount | $7,210,025 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 7210025 | TotalOfAmounts |
| Total Revenue | 92075675 | TotalRevenue |
| Total Expenses | 92325791 | TotalExpenses |
| Excess Or Deficit For Year | -250116 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -96160 | NetUnrealizedGLOnInvestments |
| Other | -$1,583,724 | OtherAmount |
| Total Adjustments | -1679884 | TotalAdjustments |
| Excess Or Deficit Per FS | -1930000 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 76364802 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -96163 | NetUnrealizedGainsInvestments |
| Other Revenues | -1487359 | OtherRevenues |
| Revenue Not Rptd F990 | -1583522 | RevenueNotRptdF990 |
| Revenue Subtotal | 77948324 | RevenueSubtotal |
| Other Revenues Not Included | 14127351 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 14127351 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 92075675 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 78294805 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 96365 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 96365 | ExpensesNotRptdF990 |
| Expenses Subtotal | 78198440 | ExpensesSubtotal |
| Other Expenses Not Included | 14127351 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 14127351 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 92325791 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | On July 1, 2009, the University adopted the new provisions of the Income Tax topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). These provisions clarify the accounting for uncertainty in tax positions and prescribe guidance related to the combined financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the combined statement of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the combined statement of activities. As of June 30, 2010, the University had no uncertain tax positions that qualify for recognition or disclosure in the combined financial statements. |
| Part XI, Line 8 - Other Adjustments: | Adjustment to swap termination liability: -1583724. | |
| Part XII, Line 2d - Other Adjustments: | Adjustment to value of interest rate swap agreement: -1583724. Special fundraising event direct expenses: 96365. | |
| Part XII, Line 4b - Other Adjustments: | Scholarships on Form 990 Part IX, Line 2 netted to revenue per books: 14127351. | |
| Part XIII, Line 2d - Other Adjustments: | Special fundraising event direct expenses: 96365. | |
| Part XIII, Line 4b - Other Adjustments: | Scholarships on Form 990 Part IX, Line 2 netted to revenue per books: 14127351. |
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 |
| Pub Via Broadcast Media Expln | Published annually in the San Diego Tribune. | PubViaBroadcastMediaExpln |
| 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 |
| Govt Financial Aid Explanation | The University receives funding from the federal government, and as a result, is required to comply with various regulations related to those funding programs. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Garrison Keillor Speaking Event | NameOfEvent1 |
| Gross Receipts Event1 | 96792 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 6250 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 90542 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 96365 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 96792 | GrossReceiptsTotal |
| Charitable Contributions Total | 6250 | CharitableContributionsTotal |
| Gross Revenue Total Events | 90542 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 96365 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 96365 | DirectExpenseSummaryEvents |
| Net Income Summary | -5823 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| 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 Of Recipient | 953948691 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 3778200 | AmountOfCashGrant |
| Purpose Of Grant | Add to quasi-endowment fund. | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Student Scholarships/Awards | TypeOfGrant |
| Number Of Recipients | 1837 | NumberOfRecipients |
| Amount Of Cash Grant | 14127351 | 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. Any amounts in excess of $600.00 are reported on Form 1099. 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 |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| 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 (4 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 | |||||||||||||
| 256821 | 0 | 0 | 0 | 0 | 0 | 20394 | 0 | 15152 | 0 | 292367 | 0 | 0 | 0 |
| George R Latter Jr | |||||||||||||
| 159682 | 0 | 0 | 0 | 0 | 0 | 12973 | 0 | 1521 | 0 | 174176 | 0 | 0 | 0 |
| John Hawthorne | |||||||||||||
| 166023 | 0 | 0 | 0 | 0 | 0 | 13294 | 0 | 10593 | 0 | 189910 | 0 | 0 | 0 |
| Joe Watkins | |||||||||||||
| 122831 | 0 | 0 | 0 | 0 | 0 | 13867 | 0 | 16972 | 0 | 153670 | 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. | 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 |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 34000000 | TotalProceeds |
| Amount Defeased | 33526459 | AmountDefeased |
| 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 |
| Bond Counsel Routinely Engaged | 0 | BondCounselRoutinelyEngaged |
| 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 |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Loan Table LoanTable (6 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 |
| John Hawthorne | ||||||
| Housing Equity Agreement | X | $300,000 | 300000 | 0 | 1 | 1 |
| George Latter Jr | ||||||
| Housing Equity Agreement | X | $58,000 | 58000 | 0 | 1 | 1 |
| Catherine Smith | ||||||
| Housing Equity Agreement | X | $65,360 | 65360 | 0 | 1 | 1 |
| Mary Paul | ||||||
| Housing Equity Agreement | X | $400,000 | 400000 | 0 | 1 | 1 |
| Joe Watkins | ||||||
| Housing Equity Agreement | X | $100,000 | 100000 | 0 | 1 | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 1288760 | TotalBalanceDue |
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Interested Person | Various | NameOfInterestedPerson |
| Relationship With Organization | Family of disqualified persons | RelationshipWithOrganization |
| Type Of Assistance | Student Aid Amount $ 96895. | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (8 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Linda Brower | |||
| See Schedule O Family member of Robert Brower, President | 10726 | W2 Employee | 0 |
| Justin Denney | |||
| See Schedule O Family member of John Denney, Trustee | 30283 | W2 Employee | 0 |
| Bethany Denney | |||
| See Schedule O Family member of John Denney, Trustee | 39116 | W2 Employee | 0 |
| Ken Martin | |||
| See Schedule O Family member of Russ Martin, Trustee | 129221 | W2 Employee | 0 |
| Karl Martin | |||
| See Schedule O Family member of Russ Martin, Trustee | 102206 | W2 Employee | 0 |
| Brenda Martin | |||
| See Schedule O Family member of Russ Martin, Trustee | 46112 | W2 Employee | 0 |
| Victor Labenske | |||
| Family member of Dan Spaite, Trustee | 98222 | W2 Employee | 0 |
| Danielle Brown | |||
| Family member of Ira Brown, Trustee | 27945 | W2 Employee | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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 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 |
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 III | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | 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 |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| Point Loma Nazarene University Foundation | |
| B | 3778200 |
| Point Loma Nazarene University Foundation | |
| C | 484755 |