2026-03-30T16:42:17-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 402 E YAKIMA AVENUE SUITE 110 YAKIMA WA 98901 990 2023-07-01 911160585 HERITAGE UNIVERSITY HERI 5098658500 3240 FORT ROAD TOPPENISH WA 989489599 CHRIS GILMER PRESIDENT 5098658500 2026-03-30 1 1 EMINA O CRESSWELL P01217304 5092487750 2026-03-27 2023 2025-03-06 01:10:19Z X CHRIS GILMER 3240 FORT ROAD TOPPENISH WA 989489599 58120728 0 X WWW.HERITAGE.EDU X 1981 WA HERITAGE UNIVERSITY IS A NON-PROFIT, INDEPENDENT, NON-DENOMINATIONAL ACCREDITED INSTITUTION OF HIGHER EDUCATION OFFERING UNDERGRADUATE AND GRADUATE EDUCATION. ITS MISSION IS TO PROVIDE QUALITY, ACCESSIBLE HIGHER EDUCATION TO MULTICULTURAL POPULATIONS, WHICH HAVE BEEN UNDERSERVED IN THE YAKIMA VALLEY. 30 29 441 29 0 0 3030844 6109368 24052747 23761410 460579 1572165 3585812 532700 31129982 31975643 4708433 3540553 0 0 16225119 16482510 0 0 1014926 7444547 9292995 28378099 29316058 2751883 2659585 69939929 80770321 8643276 13326157 61296653 67444164 X HERITAGE UNIVERSITY EMPOWERS A MULTI-CULTURAL AND INCLUSIVE STUDENT BODY TO OVERCOME THE SOCIAL, CULTURAL, ECONOMIC AND GEOGRAPHIC BARRIERS THAT LIMIT ACCESS TO HIGHER EDUCATION. ROOTED IN THE HOMELAND OF THE YAKAMA NATION, WE EMBRACE TRANSFORMATIONAL STUDENT-CENTERED EDUCATION THAT CULTIVATES LEADERSHIP AND A COMMITMENT TO THE PROMOTION OF A MORE JUST SOCIETY. 0 0 21603686 3540553 24074389 1. TO PROVIDE CLASSROOM, FACULTY AND SERVICES TO ALL HERITAGE STUDENTS, PREDOMINANTLY MINORITY UNDERGRADUATE AND GRADUATE STUDENTS, WHO ARE LIVING IN AN ISOLATED LOCATION AT OR BELOW THE FEDERAL POVERTY GUIDELINES. 2. TO PROVIDE STUDENTS WITH SERVICES INCLUDING FINANCIAL AID ASSISTANCE, COUNSELING, INTERNSHIPS, JOB PLACEMENT, SCHOLARSHIPS, AND GRANTS.3. ACADEMIC SUPPORT INCLUDING STUDENT SUPPORT AND ACCESS TO LEARNING RESOURCES, AND RECORD MAINTENANCE. 21603686 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1344 0 1 441 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 29 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CO OR X SAUNDRA FLEMING 5098658643 3240 FORT ROAD TOPPENISH WA 989489599 ANDREW SUND HERITAGE PRESIDENT 40.00 X X 326150 0 33153 BOB GERST BOARD CHAIR 1.00 X X 0 0 0 SAUNDRA HILL 1ST VICE CHAIR 1.00 X X 0 0 0 HENRY STROM 2ND VICE CHAIR 1.00 X X 0 0 0 PATRICK OSHIE TREASURER 1.00 X X 0 0 0 DOUGLAS LAWRENCE SECRETARY 1.00 X X 0 0 0 KATHLEEN CHILTON BOARD MEMBER 1.00 X 0 0 0 ALEX VERA BOARD MEMBER 1.00 X 0 0 0 ALLISON PARKER BOARD MEMBER 1.00 X 0 0 0 BRAD HILL BOARD MEMBER 1.00 X 0 0 0 ELIZABETH MENDOZA BOARD MEMBER 1.00 X 0 0 0 GERARDO RUELAS BOARD MEMBER 1.00 X 0 0 0 JILL FALK BOARD MEMBER 1.00 X 0 0 0 JOHN FRAIRE BOARD MEMBER 1.00 X 0 0 0 KIP RAMSEY BOARD MEMBER 1.00 X 0 0 0 BRIAN NEWHOUSE BOARD MEMBER 1.00 X 0 0 0 LORI ARVISO ALVORD BOARD MEMBER 1.00 X 0 0 0 MARICELA SANCHEZ BOARD MEMBER 1.00 X 0 0 0 MICHAEL GOETTL BOARD MEMBER 1.00 X 0 0 0 MICHAEL GUIDON BOARD MEMBER 1.00 X 0 0 0 MICHELLE GONZALEZ BOARD MEMBER 1.00 X 0 0 0 MIMI GARDNER GATES BOARD MEMBER 1.00 X 0 0 0 NICHOLE JMAHER BOARD MEMBER 1.00 X 0 0 0 PAUL CHILES BOARD MEMBER 1.00 X 0 0 0 PHILIP RIGDON BOARD MEMBER 1.00 X 0 0 0 RUSSELL LIDMAN BOARD MEMBER 1.00 X 0 0 0 STEVEN SMITH BOARD MEMBER 1.00 X 0 0 0 ARLEN WASHINES BOARD MEMBER 1.00 X 0 0 0 ELLEN WALLACH BOARD MEMBER 1.00 X 0 0 0 BARRY WARNER BOARD MEMBER 1.00 X 0 0 0 LAURA REHRMANN BOARD MEMBER (THRU 07/23) 1.00 X 0 0 0 DR MELISSA HILL PROVOST/VP OF ACADEMIC AFFAIRS 40.00 X 130240 0 20091 THOMAS RICHTER CFOVP OF ADMINISTRATION (THRU 10/23) 40.00 X 108139 0 15625 SAUNDRA FLEMING INTERIM CFO 40.00 X 0 0 0 KAZUHIRO SONODA PROFESSOR ARTS & SCIENCE 40.00 X 143352 0 10318 CHRISTINA NYIRATI CHAIR, DEPT OF NURSING DIRECTOR 40.00 X 137944 0 20117 DAVID WISE VP OF ADVANCEMENT/MARKETING 40.00 X 137132 0 20091 COREY HODGE VP OF STUDENT AFFAIRS 40.00 X 136650 0 20083 JOEL THOME ASSOCIATE PROFESSOR 40.00 X 114298 0 18347 1233905 0 157825 18 0 1 0 T & M HEATING & REFRIGERATION INC PO BOX 3120 UNION GAP WA 989030120 HEATING & REFRIGERATION 350665 CERIUM NETWORKS INC 1636 W 1ST AVENUE SPOKANE WA 99201 TECHNOLOGY SUPPORT SERVICES 308691 CHERVENELL CONSTRUCTION COMPANY 107422 E DETRICK PR SE KENNEWICK WA 99338 CONSTRUCTION 277838 JENZABAR INC PO BOX 845588 BOSTON MA 022845588 TECHNOLOGY SUPPORT SERVICES 263548 HANNA & ASSOCIATES INC PO BOX 2025 COEUR DALENE ID 838162025 ADVERTISING 232024 15 632415 5476953 268481 6109368 TUITION AND FEES 611600 15156954 15156954 FEDERAL GRANTS 611600 6489635 6489635 STATE & LOCAL GRANTS 611600 1234191 1234191 STUDENT FEE REVENUE 611710 484787 484787 PRIVATE GRANTS 611600 395843 395843 23761410 1135158 1135158 98500 28619 69881 69881 69881 26301386 25864379 437007 437007 437007 102129 632415 102129 0 299798 149958 149840 149840 CHILDCARE 624410 312979 312979 312979 31975643 24074389 0 1791886 3540553 3540553 661887 387776 274111 12810951 10069478 2207525 533948 558311 445697 82306 30308 1492718 1067956 355086 69676 958643 801625 113678 43340 167029 25470 141559 244125 244125 237483 237483 1366978 1143395 220083 3500 236796 30895 205901 1206841 672145 413809 120887 599866 95365 504501 861798 456796 393703 11299 723902 697147 14975 11780 335939 335939 1419588 1052169 367419 126602 1128 125474 SUPPLIES 1378769 904833 327078 146858 DUES AND SUBSCRIPTIONS 387279 211258 132691 43330 29316058 21603686 6697446 1014926 767769 344285 400000 202605 1101597 3567493 18428 24015 284741 716528 50483966 19531569 31057976 30952397 35975956 42995528 114322 0 219140 1967470 69939929 80770321 2149396 3398439 222746 292199 5521134 5051317 750000 2800000 0 1784202 8643276 13326157 X 52516852 55815058 8779801 11629106 61296653 67444164 69939929 80770321 2659585 3487926 0 X 0 1 X 1 1 1 X 2270009 8349509 3720893 3030844 6109368 23480623 2270009 8349509 3720893 3030844 6109368 23480623 3676880 19803743 536014 613048 580723 716710 1233556 3680051 299856 100832 280888 3396512 312979 4391067 31551741 120988549 0.62770 0.68590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CHILDCARE - 2019 AMOUNT: $ 299,856. 2020 AMOUNT: $ 100,832. 2021 AMOUNT: $ 280,888. 2022 AMOUNT: $ 344,074. 2023 AMOUNT: $ 312,979. DEBT EXTINGUISHMENT BAD DEBT RECOVERY - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 3,052,438. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 7795 7795 0 PART II-B, LINE 1: NATIONAL ASSOCIATES OF INDEPENDENT COLLEGES (ICW) #3033170 MEMBERSHIPS DUES WHICH A PORTION MAY GO TO LOBBYING FOR INDEPENDENT COLLEGES. ICW USED AN ESTIMATED 8.40% OF THEIR DUES ON LOBBYING. HERITAGE UNIVERSITY PAID A TOTAL OF $94,941 FOR DUES, OF WHICH $7,795 IS ESTIMATED TO BE USED FOR LOBBYING. 96773 X X 0 33538286 2770169 4608409 1347387 39569477 31167146 742664 3086655 1458179 33538286 34410762 1816278 -3823227 1236667 31167146 26990421 986451 7541830 1107940 34410762 26238313 453370 1242977 944239 26990421 0.79000 0.14000 0.07000 1 0 234725 234725 43399045 16868940 26530105 6537328 2541019 3996309 312868 121610 191258 30952397 RIGHT OF USE ASSETS - OPERATING LEASES 1784202 1784202 X 31966239 3487926 280706 3768632 28197607 237483 3540553 3778036 31975643 25818728 280706 280706 25538022 237483 3540553 3778036 29316058 PART III, LINE 4: LOCAL HISTORICAL ARTWORK OF THE COWICHE CANYON OUTSIDE YAKIMA, WA. THE COLLECTION OF ART HELPS SUPPORT THE UNIVERSITY'S ART DEPARTMENT/PROGRAM, ALONG WITH THE ART WING IN THE NEW BUILDING. THE ART WING DISPLAYS VARIOUS PIECES OF ART, INCLUDING THE DONATED PIECES. PART V, LINE 4: ENDOWMENTS ARE USED TO FUND SCHOLARSHIPS AND ACADEMIC PROGRAMS. PART X, LINE 2: THE UNIVERSITY IS A TAX-EXEMPT ORGANIZATION QUALIFYING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNIVERSITY'S TAX-EXEMPT PURPOSE WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE UNIVERSITY DID NOT ENGAGE IN AN ACTIVITY UNRELATED TO ITS TAX-EXEMPT PURPOSE; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT ADOPTED THE PROVISIONS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES AND HAS DETERMINED THEY HAVE NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 102,129. INVENTORY EXPENSE 149,958. RENTAL EXPENSE 28,619. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 3,540,553. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 102,129. INVENTORY EXPENSE 149,958. RENTAL EXPENSES 28,619. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 3,540,553. 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 UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE OFFICIAL COURSE CATALOG. THIS INFORMATION IS ALSO FOUND ON THE HERITAGE WEB SITE. THE MISSION OF THE UNIVERSITY IS TO SERVE MULTI-CULTURAL POPULATIONS AND IS WIDELY ADVERTISED AND COMMUNICATED AS SUCH. SCHEDULE E, PART I, LINE 6 HERITAGE UNIVERSITY RECEIVES VARIOUS GRANTS FROM GOVERNMENTAL AGENCIES SUCH AS; PELL GRANTS, DEPARTMENT OF EDUCATION GRANTS, EQUAL OPPORTUNITY GRANTS, AND OTHER GRANTS. 2024 SCHOLARSHIP DINNER 734544 632415 102129 4992 97137 734544 632415 102129 4992 97137 102129 0 1 INSTITUTIONAL AID 780 1619228 ENDOWED SCHOLARSHIPS 241 1038990 NON-ENDOWED DONOR SCHOLARSHIPS 140 565552 GRANT-FUNDED SCHOLARSHIPS 83 213166 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT (FSEOG) 152 103617 PART I, LINE 2: HERITAGE UNIVERSITY PARTICIPATES IN FEDERAL GRANTS AND LOAN PROGRAMS. ALL OF THE STUDENT AWARDING PROCESS IS DOCUMENTED IN THE SOFTWARE USED TO DETERMINE ELIGIBILITY AND TRACK STUDENT AWARDS. FOR THOSE AWARDS WITH SUBJECTIVE SELECTION CRITERIA, THE DOCUMENTATION IS MAINTAINED BY THE PERSON RESPONSIBLE FOR SUCH AWARDS OR GRANTS. X X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 ANDREW SUND HERITAGE PRESIDENT 281750 0 0 0 44400 0 22830 0 10323 0 359303 0 0 0 CHRISTINA NYIRATI CHAIR, DEPT OF NURSING DIRECTOR 137944 0 0 0 0 0 9790 0 10327 0 158061 0 0 0 DAVID WISE VP OF ADVANCEMENT/MARKETING 137132 0 0 0 0 0 9734 0 10357 0 157223 0 0 0 COREY HODGE VP OF STUDENT AFFAIRS 136650 0 0 0 0 0 9734 0 10349 0 156733 0 0 0 KAZUHIRO SONODA PROFESSOR ARTS & SCIENCE 134802 0 0 0 8550 0 10035 0 283 0 153670 0 0 0 DR MELISSA HILL PROVOST/VP OF ACADEMIC AFFAIRS 130240 0 0 0 0 0 9734 0 10357 0 150331 0 0 0 PART I, LINE 1A THE PRESIDENT RECEIVES A TAXABLE MONTHLY HOUSING STIPEND. TAXABLE GROSS UP PAYMENTS ARE MADE TO THE PRESIDENT RELATING TO CERTAIN TAXABLE BENEFITS. THE UNIVERSITY ALSO PROVIDES GYM FEES, SOCIAL CLUB DUES, AS WELL AS VARIOUS OTHER PERSONAL SERVICES WHILE ON CAMPUS. A WASHINGTON HIGHER EDUCATION FACILITIES AUTHORITY SERIES 2013 911306482 2013-10-28 9000000 REFUND 2007 BOND AND FUND BUILDING CONSTRUCTION 0 0 0 A 3948682 9000000 145709 7349847 1504444 2015 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 A 1 X 3500 RETAIL PRICE OF BOOKS X 9 264981 FMV ON DATE OF GIFT 0 0 1 0 PART I, COLUMN (B): THE NUMBER REPRESENTS NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER GENERATES THE RETURN INFORMATION, WITH THE ASSISTANCE OF VARIOUS HERITAGE PERSONNEL. THE CFO AND THE PRESIDENT CAN REVIEW THE SUPPORTING SCHEDULES AND THE RETURN BEFORE FILING. ONCE THE RETURN IS COMPLETED, HERITAGE WILL SEND OUT NOTICE TO THE BOARD OF DIRECTORS TO NOTIFY THEM THAT THE RETURN IS AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTOR OF HR, THE PRESIDENT, AND OTHER MEMBERS OF MANAGEMENT REGULARLY REVIEW THE LISTING OF BOARD MEMBERS TO DETERMINE IF THERE ARE ANY CONFLICTS OF INTEREST. THE DIRECTOR OF HR IS RESPONSIBLE FOR ENSURING THAT EACH BOARD MEMBER UNDERSTANDS THE CONFLICT OF INTEREST POLICY AND SIGNS A DISCLOSURE EACH YEAR. THE DISCLOSURE LETTERS ARE KEPT ON FILE BY THE DIRECTOR OF HR. IN THE EVENT OF A CONFLICT OF INTEREST, MEMBERS ARE EXCUSED FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 EVERY YEAR, COMPENSATION FOR TOP MANAGEMENT IS DONE BY USING COMPARATIVE DATA PROVIDED BY CUPA. THE DATA IS REVIEWED BY THE COMPENSATION COMMITTEE OF THE BOARD WHICH IS COMPRISED OF THE BOARD CHAIR, FINANCE COMMITTEE CHAIR, PRESIDENT OF THE UNIVERSITY AND THE CFO. THE RESULTS OF THE REVIEW ARE NOTED IN THE MEETING MINUTES FILED WITH THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE UPON REQUEST. FORM 990 PARTS I, III, VIII, IX, X, XI, XII, SCHEDULES A, B, D, G, AND I: EXPLANATION FOR AMENDED RETURN - THE ORGANIZATION'S SEPARATE FINANCIAL STATEMENT AUDIT WAS DELAYED DURING THE PREPARATION OF THE ORIGINALLY FILED TAX RETURN. THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS HAS SINCE BEEN COMPLETED. FINANCIAL UPDATES ARE INCLUDED IN PARTS I, III, VIII, IX, X, XI, AND XII SCHEDULES A, B, D, G, AND I OF FORM 990. PARTS IV AND XII ARE UPDATED TO INDICATE THAT THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED ON A SEPARATE BASIS.