2024-04-12T21:38:15-05:00 2023-05-31 390859910 BAKER TILLY US LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2022-06-01 930386858 LEWIS & CLARK COLLEGE LEWI 5037687801 615 S PALATINE HILL ROAD PORTLAND OR 972197879 ANDREA DOOLEY CFO & VP FOR OPERATIONS 5037687801 2024-04-10 1 ANDREA DOOLEY XXX-XX-XXXX 1 KAREN A GRIES P00078514 6128764500 2024-04-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREA DOOLEY 615 S PALATINE HILL ROAD PORTLAND OR 972197879 317246395 0 X WWW.LCLARK.EDU X 1946 OR THE MISSION OF LEWIS & CLARK COLLEGE IS TO KNOW THE TRADITIONS OF THE LIBERAL ARTS, TO TEST THEIR BOUNDARIES THROUGH ONGOING EXPLORATION, AND TO HAND ON TO SUCCESSIVE GENERATIONS THE TOOLS AND DISCOVERIES OF THIS QUEST. BY THESE MEANS, THE COLLEGE PURSUES THE AIMS OF ALL LIBERAL LEARNING: TO SEEK KNOWLEDGE FOR ITS OWN SAKE AND TO PREPARE FOR CIVIC LEADERSHIP. 30 26 2571 1311 721533 144159 20774360 20687413 189779833 200601575 26533557 16067911 3049153 4082851 240136903 241439750 85489879 89800334 0 0 72199837 77653751 0 0 3492499 50618616 56882120 208308332 224336205 31828571 17103545 616912897 608652009 186802857 182614377 430110040 426037632 X THE MISSION OF LEWIS & CLARK COLLEGE IS TO KNOW THE TRADITIONS OF THE LIBERAL ARTS, TO TEST THEIR BOUNDARIES THROUGH ONGOING EXPLORATION, AND TO HAND ON TO SUCCESSIVE GENERATIONS THE TOOLS AND DISCOVERIES OF THIS QUEST. BY THESE MEANS, THE COLLEGE PURSUES THE AIMS OF ALL LIBERAL LEARNING: TO SEEK KNOWLEDGE FOR ITS OWN SAKE AND TO PREPARE FOR CIVIC LEADERSHIP. 0 0 146516635 89800334 175840809 ACADEMICS: LEWIS & CLARK COLLEGE SUPPORTS ITS EDUCATIONAL MISSION BY PREPARING STUDENTS FOR WORLD CITIZENSHIP THROUGH RIGOROUS CURRICULA AND RICH EXPERIENCES BOTH IN AND OUT OF THE CLASSROOM. THE COLLEGE OF ARTS AND SCIENCES OFFERS 29 MAJORS AND 33 MINORS IN THE SCIENCES, ARTS, HUMANITIES, AND SOCIAL SCIENCES. A STUDENT-FACULTY RATIO OF 12 TO 1 IS PROVIDED FOR A DIVERSE COMMUNITY OF STUDENTS FROM 47 STATES AND THE DISTRICT OF COLUMBIA, PUERTO RICO, THE VIRGIN ISLANDS, AND FROM APPROXIMATELY 56 OTHER COUNTRIES. A WIDE RANGE OF OVERSEAS AND OFF-CAMPUS PROGRAMS FORM AN INTEGRAL PART OF THE TOTAL EDUCATIONAL EXPERIENCE AT LEWIS & CLARK. THE COLLEGE IS COMMITTED IN HELPING STUDENTS DEVELOP THE SKILLS TO UNDERSTAND, CREATE, AND CONNECT THEIR EDUCATIONAL EXPERIENCE WITH FUTURE GOALS THROUGH PROGRAMS SUCH AS CAREER COUNSELING, INTERNSHIPS, LEADERSHIP & DEVELOPMENT, AND ENTREPRENEURSHIP PROGRAMS. IN SUPPORT OF ITS ACADEMIC PROGRAMS, LEWIS & CLARK OPERATES WELL-STOCKED LIBRARIES, AWARD-WINNING GREEN BUILDINGS, AND OUTSTANDING ATHLETIC FACILITIES.THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING OFFERS NATIONALLY ACCREDITED PROFESSIONAL PROGRAMS IN A WIDE RANGE OF EDUCATION AND COUNSELING-RELATED FIELDS WITH SCHOLAR-PRACTITIONER FACULTY WHO CONDUCT LEADING RESEARCH IN THEIR ACADEMIC FIELDS, WHILE REMAINING DEEPLY EMBEDDED IN THE REAL NEEDS OF LOCAL COMMUNITIES, AGENCIES, AND INSTITUTIONS. DRAWING STUDENTS FROM ACROSS THE COUNTRY AND INTERNATIONALLY, THE LAW SCHOOL HAS A NATIONAL REACH WITH GRADUATES PRACTICING IN MANY AREAS OF LAW. WITH RIGOROUS CLASSROOM TEACHING AND A WIDE VARIETY OF OPPORTUNITIES TO GAIN PRACTICAL EXPERIENCE, THE LAW SCHOOL'S ENVIRONMENTAL PROGRAM HAS CONSISTENTLY BEEN RANKED AS ONE OF THE BEST IN THE NATION FOR MANY YEARS. ASIDE FROM TRADITIONAL LAW DEGREE, SPECIAL CERTIFICATES ARE AVAILABLE FOR STUDENTS WHO PURSUE A PRESCRIBED CURRICULUM IN BUSINESS, INTELLECTUAL PROPERTY, TAX, CRIMINAL LAW, GLOBAL LAW, PUBLIC INTEREST LAW, OR ENVIRONMENTAL LAW. 17232183 4705921 STUDENT SERVICES: STUDENT EXPERIENCE IS CRITICAL TO OUR MISSION AND LEWIS & CLARK IS DEDICATED IN SUPPORTING STUDENTS' TRANSITION TO COLLEGE BY ENCOURAGING PERSONAL DEVELOPMENT, PROMOTING CO-CURRICULAR LEARNING, STIMULATING EDUCATIONAL SUCCESS, AND HELPING PREPARE STUDENTS FOR LIFELONG CAREERS. LEWIS & CLARK IS A RESIDENTIAL CAMPUS, LOCATED ON 137 WOODED ACRES IN SOUTHWEST PORTLAND. FIRST AND SECOND YEAR STUDENTS ARE REQUIRED TO LIVE ON CAMPUS AND APPROXIMATELY 71% OF ALL LEWIS & CLARK UNDERGRADUATE STUDENTS LIVE ON CAMPUS. THE COLLEGE PROVIDES A RANGE OF STUDENT SERVICES AND SUPPORT WITH MORE THAN 100 REGISTERED STUDENT-RUN CLUBS AND ORGANIZATIONS. THE DIVISION OF STUDENT LIFE PARTNERS WITH THE UNDERGRADUATE STUDENTS THROUGH THEIR DEVELOPMENT IN ACADEMIC & EXPERIENTIAL LEARNING, CIVIC LEADERSHIP & CAREER DEVELOPMENT, DIVERSITY & INCLUSION, AND WELLNESS. OVER 400 STUDENT-ATHLETES COMPETE IN 20 NCAA DIVISION III SPORTS PROGRAMS OFFERED AT LEWIS & CLARK AND A LARGER NUMBER PARTICIPATE IN OTHER RECREATIONAL ACTIVITIES SUCH AS CLUB AND INTRAMURAL SPORTS.AT THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING, STUDENTS BENEFIT FROM SPECIALIZED SUPPORT IN A RANGE OF AREAS RELATED TO PROFESSIONAL LICENSURE, ENDORSEMENTS, AND OTHER JOB RELATED CREDENTIALS. GIVEN THAT GRADUATES PURSUE POSITIONS FROM PORTLAND TO QATAR, THIS CAN BE A COMPLICATED PROCESS, INVOLVING MANY EXTERNAL AGENCIES AND ORGANIZATIONS. STUDENTS ARE GUIDED THROUGH THE PROCESS AND REQUIREMENTS RELEVANT TO THEIR SPECIFIC GOALS. THE GRADUATE SCHOOL ALSO SPONSORS A VARIETY OF VISITS BY SCHOOL DISTRICTS, MENTAL HEALTH AGENCIES, AND RELATED ORGANIZATIONS TO HELP STUDENTS MAKE CONNECTIONS WITH (AND OFTEN ACTUALLY INTERVIEW WITH) THEIR FUTURE EMPLOYERS.THE CAREER DEVELOPMENT OFFICE WORKS CLOSELY WITH LAW STUDENTS AND PROVIDES SERVICES SUCH AS MAKING MENTORS AVAILABLE TO ALL STUDENTS, MEETING WITH STUDENTS INDIVIDUALLY TO COUNSEL ON CAREER CHOICES, REVIEWING RESUMES, AND TAPING MOCK INTERVIEWS WITH PRACTICING ATTORNEYS. 11790360 23993 ACADEMIC SUPPORT: LEWIS & CLARK IS COMMITTED TO THE ACADEMIC SUCCESS OF EVERY STUDENT AND CARRIES OUT ITS MISSION THROUGH GIVING EACH STUDENT THE OPPORTUNITY TO DISCOVER THEMSELVES AND THE WORLD THROUGH THE STUDY OF THE ARTS, THE HUMANITIES, AND THE MATHEMATICAL, NATURAL, AND SOCIAL SCIENCES. OVER NINETY-ONE PERCENT OF FULL TIME FACULTY HOLD A PH.D. OR TERMINAL DEGREE IN THEIR FIELDS. MANY OF OUR FACULTY ARE ACTIVE IN RESEARCH AND SCHOLARSHIPS AND HAVE BEEN TREMENDOUSLY SUCCESSFUL IN SECURING PRESTIGIOUS AWARDS AND APPOINTMENTS INCLUDING FULBRIGHT ALUMNI AMBASSADOR, COUNCIL FOR THE ADVANCEMENT AND SUPPORT OF EDUCATION (CASE)AND THE CARNEGIE FOUNDATION FOR THE ADVANCEMENT FOR TEACHING FOR TEACHER OF YEAR AWARDS. SEVERAL FACULTY MEMBERS HAVE RECENTLY BEEN RECOGNIZED FOR EXCELLENCE IN TEACHING WITH GRAVES AWARDS IN HUMANITIES AND NUMEROUS FACULTY MEMBERS HAVE BEEN AWARDED FELLOWSHIPS TO CONDUCT RESEARCH AND TEACH ABROAD. AN AVERAGE CLASS SIZE OF 17 ALLOWS CLOSE CONTACT BETWEEN PROFESSORS AND STUDENTS AND CREATES OPPORTUNITIES FOR DISCUSSION AND COLLABORATION. OVER 90 PERCENT OF UNDERGRADUATE STUDENTS RECEIVE FINANCIAL ASSISTANCE THROUGH MERIT-BASED SCHOLARSHIPS, NEED-BASED GRANTS, LOANS, OR CAMPUS EMPLOYMENT.IN THE GRADUATE SCHOOL OF EDUCATION AND COUNSELING, STUDENTS AND FACULTY WORK CLOSELY TOGETHER IN A VARIETY OF CONTEXTS, FROM INTENSIVE FIELD-BASED INTERNSHIPS TO CO-AUTHORING RESEARCH ARTICLES. STUDENTS LEARN NOT ONLY TO BE EXCELLENT PRACTITIONERS, BUT LEADERS AND CHANGE AGENTS. THE LAW SCHOOL FACULTY MAKE THEMSELVES AVAILABLE OUTSIDE OF CLASS FOR MENTORING, AND TO EXPAND ON TOPICS TAUGHT IN CLASSES. IN ADDITION, THE LAW SCHOOL HAS A PROGRAM FOR STUDENTS WHO FEEL THE NEED FOR ACADEMIC SUPPORT DURING LAW SCHOOL, AS WELL AS A PROGRAM DESIGNED TO ENHANCE THE LIKELIHOOD OF BAR PASSAGE UPON GRADUATION. BEYOND ANYSPECIALIZED MAJORS, STUDENTS HONE THEIR ABILITIES AS KNOWLEDGEABLE AND LOGICAL THINKERS, ARTICULATE SPEAKERS, AND EFFECTIVE WRITERS. THE COLLEGE PROVIDES MANY RESOURCES TO SUPPORT STUDENTS. THESE SERVICES RANGE FROM TUTORING AT THE MATH SKILLS CENTER TO SUPPORT FROM ONE OF OUR COUNSELORS. 22176333 24102988 AUXILIARY SERVICES RELATED TO AND SUPPORTING OUR EDUCATIONAL PURPOSE SUCH AS STUDENT HOUSING, FOOD SERVICE, CAMPUS BOOKSTORE, PARKING AND TRANSPORTATION, AND SUMMER CONFERENCES. 22176333 24102988 197715511 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 1 1 0 1 0 1 0 0 1 1 1 0 0 0 0 1 0 1 0 1 1 0 0 0 1 0 0 0 1 5102 0 2571 1 1 1 1 GM 0 0 0 1 1 0 0 0 0 0 0 X 30 26 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AK CO DC MA MD MI NH NJ NY OR PA VA WA WV X X ANDREA DOOLEY 5037687801 615 S PALATINE HILL ROAD PORTLAND OR 972197899 MARINUS WIEWEL PRESIDENT-EMERITUS 45.00 X X 419522 0 27663 ROBIN HOLMES-SULLIVAN PRESIDENT 45.00 X X 317748 0 28240 STEPHANIE FOWLER TRUSTEE (CHAIR) 4.00 X X 0 0 0 PAULA HAYES TRUSTEE (FIRST VICE CHAIR) 2.00 X X 0 0 0 PATRICK MAHAFFY TRUSTEE (SECOND VICE CHAIR) 2.00 X X 0 0 0 AMY MILLER TRUSTEE 2.00 X 0 0 0 ANDRE STEWART TRUSTEE 2.00 X 0 0 0 BRAD KRUPICKA TRUSTEE EX OFFICIO 2.00 X 0 0 0 BRENT HUTCHINGS TRUSTEE 2.00 X 0 0 0 CHRISTOPHER JAY TRUSTEE 2.00 X 0 0 0 CHRISTOPHER OHMAN TRUSTEE EX OFFICIO 2.00 X 0 0 0 CRAIG MACLEOD TRUSTEE 2.00 X 0 0 0 DAVID MABIE TRUSTEE 2.00 X 0 0 0 HEIDI HU TRUSTEE 2.00 X 0 0 0 JAMES SPENCER TRUSTEE 2.00 X 0 0 0 JAY WALDRON TRUSTEE 2.00 X 0 0 0 JENNIFER FRONK TRUSTEE 2.00 X 0 0 0 JIM BLAKEMORE TRUSTEE 2.00 X 0 0 0 JOHN STADTER TRUSTEE 2.00 X 0 0 0 JOUNI KORHONEN TRUSTEE 2.00 X 0 0 0 LIBBY MCCASLIN TRUSTEE 2.00 X 0 0 0 LINDA ROBERTSON TRUSTEE 2.00 X 0 0 0 MARK TRATOS TRUSTEE & ADJUNCT FACULTY 2.00 X 3621 0 22 MATTHEW BERGMAN TRUSTEE 2.00 X 0 0 0 PATRICIA FRANCY TRUSTEE 2.00 X 0 0 0 PATRICK NIELSON TRUSTEE 2.00 X 0 0 0 ROMAYNE LEVEE TRUSTEE 2.00 X 0 0 0 SERENA CRUZ TRUSTEE 2.00 X 0 0 0 STACY THOMPSON TRUSTEE 2.00 X 0 0 0 STEPHEN DOVER TRUSTEE 2.00 X 0 0 0 TONY ABENA TRUSTEE 2.00 X 0 0 0 JENNIFER J JOHNSON DEAN OF THE LAW SCHOOL 45.00 X 346574 0 27485 DAVID REESE VP, CHIEF OF STAFF, GENERAL COUNSEL, SECRETARY 45.00 X 248340 0 23896 KENNETH WALTER VP FOR ADVANCEMENT 45.00 X 220024 0 21198 ANDREA DOOLEY CFO AND VP OF OPERATIONS 45.00 X 214799 0 24370 ERIC STAAB VP OF ADMISSIONS AND FINANCIAL AID 45.00 X 207882 0 21096 EARL SCOTT FLETCHER DEAN OF THE GRADUATE SCHOOL OF EDUCATION AND COUNS 45.00 X 201897 0 26978 BRUCE SUTTMEIER DEAN OF THE COLLEGE OF ARTS & SCIENCES 45.00 X 205058 0 19466 DANIELLE TORRES DEAN OF EQUITY AND INCLUSION 45.00 X 111711 0 18492 EVETTE CLARK VP STUDENT LIFE AND DEAN OF STUDENTS 45.00 X 89352 0 8345 LORI FRIEDMAN VP OF COMMUNICATIONS 45.00 X 0 0 0 JOHN PARRY ASSOC DEAN OF LAW SCHOOL FACULTY 45.00 X 232815 0 20479 JULIO DE PAULA PROFESSOR OF CHEMISTRY 45.00 X 207248 0 38890 LYDIA LOREN PROFESSOR OF LAW 45.00 X 210829 0 30713 ROBERT KLONOFF PROFESSOR OF LAW 45.00 X 214621 0 21492 CRAIG JOHNSTON PROFESSOR OF LAW 45.00 X 202023 0 27561 3654064 0 386386 105 0 1 0 BREMIK CONSTRUCTION INC 1026 SE STARK STREET PORTLAND OR 97214 BUILDING CONSTRUCTION 12647483 COMPASS GROUP USA INC (DBA BON APPETIT 2400 YORKMONT RD CHARLOTTE NC 28217 CATERING & FOOD SERVICE 5882019 A&A MAINTENANCE 965 MIDLAND AVE YONKERS NY 10704 HOUSEKEEPING & CUSTODIAL 2128596 WALSH CONSTRUCTION OREGON 2905 SW FIRST AVENUE PORTLAND OR 97201 BUILDING CONSTRUCTION 1453916 FORTIS CONSTRUCTION 1705 SW TAYLOR STREET PORTLAND OR 97205 BUILDING CONSTRUCTION 1075420 69 26431 3648915 17012067 407961 20687413 TUITION AND FEES 611600 178101366 178101366 AUXILIARY SERVICES 900099 22219770 22219770 CONTRACTS/EXCHANGE TRA 900099 280439 280439 200601575 1679924 696093 983831 337670 326761 10909 10909 25440 -14531 89843868 75455881 14387987 14387987 14387987 23809 26431 24003 -194 -194 ALUMNI EVENTS 900099 484644 484644 RETURN OF PERKINS LOAN 900099 140031 140031 3447461 3447461 4072136 241439750 204673711 721533 15357093 30593 30593 83679245 83679245 6090496 6090496 2729649 1113301 1358819 257529 57300338 48335332 6977288 1987718 4015425 3383351 489076 142998 9455169 7702235 1501832 251102 4153170 3488759 519808 144603 52452 52452 119020 119020 38839 38839 1183617 1183617 14775145 12006399 2601032 167714 198356 169702 23745 4909 3643224 2864406 605754 173064 2520968 455519 1990417 75032 3836808 3058036 768489 10283 4404632 3327766 853056 223810 382452 212210 143761 26481 4854625 3973999 880626 8913237 6769107 2144130 4543099 3744911 798188 OVERSEAS PROJECT EXPENS 4890949 4890949 LIBRARY BOOKS/MATERIALS 1489534 1489534 UBI TAXES PAID 21327 21327 1013836 890822 95758 27256 224336205 197715511 23128195 3492499 184349 234920 100410726 72160265 8826068 8996057 369765 714551 9620634 9313592 101986 78695 1371745 996088 337915045 157642250 163260822 180272795 163146767 170292451 169620035 163151178 0 2441417 616912897 608652009 18392253 18355916 7436960 7288200 150902089 150970166 10071555 6000095 186802857 182614377 X 135558042 145231999 294551998 280805633 430110040 426037632 616912897 608652009 X 17103545 -23675268 2499315 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 38839 0 0 38839 0 PART II-B, LINE 1: AS A COMPONENT OF ITS GRANT-FUNDED ASSESSMENT OF OREGON'S DISCRETIONARY PAROLE SYSTEM WHICH INCLUDES MAKING REFORM RECOMMENDATIONS TO IMPROVE PAROLE DECISION-MAKING AND INCREASE THE TRANSPARENCY OF OREGON'S PAROLE PROCESS, THE LAW SCHOOL'S CRIMINAL JUSTICE REFORM CLINIC (THE CLINIC) HAS ENGAGED AN INDEPENDENT FIRM REGISTERED IN THE STATE OF OREGON AS LOBBYISTS FOR THE CLINIC TO CARRY OUT ADVOCACY EFFORTS TO STATE AGENCIES, COMMITTEES, AND LAWMAKERS. 0 2792121 0 0 X X X 0 322345847 9850797 -6979217 6358557 5326978 1309233 312222659 302258210 4461552 29110161 5863573 5454673 2165830 322345847 240342122 960682 74218463 5711261 5541847 2009949 302258210 236647648 3168908 13579997 5215659 5826420 2012352 240342122 235613927 7329359 6376721 4969325 6166108 1536926 236647648 0.19000 0.46000 0.35000 0 0 18402563 18402563 247402894 114239010 133163884 21586277 13770215 7816062 35838622 29633025 6205597 14684689 14684689 180272795 ALTERNATIVE INVESTMENTS 132037679 F ADAGE CAPITAL PARTNERS LP 31113499 F 163151178 SPLIT INTEREST AGREEEMENTS 4591858 US GOVT GRANTS REFUNDABLE 1408237 6000095 X 129535587 -23675268 350764 -23324504 152860091 1309233 87270426 88579659 241439750 133607995 350764 350764 133257231 1309233 89769741 91078974 224336205 PART III, LINE 4: DESCRIPTION OF COLLEGE'S COLLECTIONS: PAINTINGS, SCULPTURES AND OTHER WORKS OF ART FOR PUBLIC EXHIBITION AND CAMPUS BEAUTIFICATION; POETRY, LITERARY COLLECTIONS, PHOTOGRAPHS, MEMORABILIA, NEWSPAPERS, JOURNALS, CORRESPONDENCE AND RESEARCH NOTES HELD FOR HISTORICAL PRESERVATION AND EDUCATIONAL RESEARCH PURPOSES. PART V, LINE 4: INTENDED USE OF COLLEGE'S ENDOWMENT FUNDS: TO PROVIDE FUNDING FOR STUDENT SCHOLARSHIPS AND TUITION ASSISTANCE, AND TO PROVIDE FINANCIAL SUPPORT AND STABILITY FOR INSTITUTIONAL PROGRAMS. PART X, LINE 2: THE COLLEGE IS A TAX-EXEMPT ORGANIZATION AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME, IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COLLEGE QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF MAY 31, 2023 AND 2022. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 326,761. DIRECT FUNDRAISING EVENT EXPENSES 24,003. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 305,798. CHANGE IN VALUE OF SWAP AGREEMENTS -2,805,113. SCHOLARSHIPS AND FELLOWSHIPS 89,769,741. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 326,761. DIRECT FUNDRAISING EVENT EXPENSES 24,003. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FELLOWSHIPS 89,769,741. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 LEWIS & CLARK COLLEGE INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IN ALL DOCUMENTED AND CIRCULATED SOLICITATIONS FOR REGISTRATION, AND PUBLISHES SUCH STATEMENT IN A LOCAL NEWSPAPER ANNUALLY. SCHEDULE E, PART I, LINE 6 ALL FEDERAL GRANT OPERATIONS OF LEWIS & CLARK COLLEGE, INCLUSIVE OF U.S. DEPARTMENT OF EDUCATION STUDENT FINANCIAL ASSISTANCE, ARE INCLUDED IN AN AUDIT OF FEDERAL AWARDS PERFORMED IN ACCORDANCE WITH THE UNIFORM GUIDANCE ISSUED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET AND COMPLIANCE SUPPLEMENTS FOR AUDITS OF HIGHER LEARNING, AND OTHER NONPROFIT INSTITUTIONS AS APPLICABLE. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 1 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS EAST ASIA AND THE PACIFIC 0 10 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 1859142 EUROPE 0 14 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 2187160 MIDDLE EAST AND NORTH AFRICA 0 4 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS NORTH AMERICA 0 1 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 113250 RUSSIA AND NEIGHBORING STATES 0 2 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS -3263 SOUTH AMERICA 0 3 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 360619 SOUTH ASIA 0 1 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS SUB-SAHARAN AFRICA 0 2 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR UNDERGRADUATE STUDENTS 369640 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 55405089 EUROPE 0 0 INVESTMENTS 18773168 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 1770575 EUROPE 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 3365241 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 183399 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 393182 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 283702 RUSSIA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 94397 0 36 0 2 0 38 4516908 80638393 85155301 EAST ASIA AND THE PACIFIC 73 1770575 CREDIT ON STUDENT ACCOUNT EUROPE 132 3365241 CREDIT ON STUDENT ACCOUNT NORTH AMERICA 7 183399 CREDIT ON STUDENT ACCOUNT SOUTH AMERICA 19 393182 CREDIT ON STUDENT ACCOUNT MIDDLE EAST & N. AFRICA 14 283702 CREDIT ON STUDENT ACCOUNT RUSSIA 3 94397 CREDIT ON STUDENT ACCOUNT 1 0 1 1 1 0 PART I, LINE 2: ASSISTANCE IS GIVEN TO INDIVIDUALS IN THE FORM OF CREDITS TOWARD THE COST OF TUITION, AND A RECORD OF THE ASSISTANCE PROVIDED IS RECORDED IN SEPARATE ACCOUNTS MAINTAINED FOR EACH STUDENT/RECIPIENT. IN CONJUNCTION WITH THE INSTITUTION'S BUDGET PROCESS, EACH SCHOOL DETERMINES SCHOLARSHIP SPENDING FOR THE YEAR. THE FINANCIAL AID OFFICE AWARDS FINANCIAL AID TO APPLICANTS AT EACH SCHOOL ACCORDING TO THE CRITERIA ESTABLISHED FOR EACH AWARD TYPE. THROUGHOUT THE YEAR, THE BUSINESS OFFICE AND FINANCIAL AID OFFICE COMMUNICATE ABOUT AND RECONCILE DISBURSEMENTS. THE INSTITUTIONAL ADVANCEMENT DEPARTMENT PROVIDES ANNUAL REPORTS TO THE DONORS REGARDING THE USE OF DONOR-CONTRIBUTED SCHOLARSHIP FUNDS. PART I, LINE 3: EXPENDITURES REPORTED ARE DETERMINED UNDER THE ACCRUAL METHOD. PART III, COL (C): RECIPIENTS FOR GRANTS OUTSIDE THE UNITED STATES ARE COUNTED FOR EACH TERM THEY WERE ENROLLED, EVEN IF IT WAS IN THE SAME LOCATION. PART III ACCOUNTING METHOD: SCHEDULE F PART IV, FOREIGN FORMS: SOME QUESTIONS REGARDING OWNERSHIP OF OR TRANSFERS TO FOREIGN ENTITIES HAVE BEEN ANSWERED YES DUE TO THE COLLEGE'S DIRECT AND INDIRECT OWNERSHIP OF FOREIGN ENTITIES THROUGH VARIOUS ALTERNATIVE INVESTMENTS. ONLY FORMS 926 AND 8865 REFERENCED IN PART IV WERE REQUIRED TO BE FILED BY THE COLLEGE. PUBLIC INTEREST LAW AUCTION 50240 26431 23809 11028 12513 462 50240 26431 23809 11028 12513 462 24003 -194 1 WORLD AFFAIRS COUNCIL 1200 SW PARK AVE 3RD FLOOR PORTLAND OR 97205 930568356 501(C)(3) 7500 0 SPONSORHIP TO SUPPORT DEVELOPMENT OF GLOBAL LEARNING, CROSS-CULTURAL EXCHANGE, AND YOUTH LEADERSHIP TRAINING. 1 0 GRANTS AND SCHOLARSHIPS FOR UNDERGRADUATE STUDENTS 4794 68082737 SCHOLARSHIPS AND FELLOWSHIPS FOR LAW SCHOOL STUDENTS 763 398912 SCHOLARSHIPS FOR GRADUATE SCHOOL STUDENTS 145 15197596 PART I, LINE 2: ASSISTANCE IS GIVEN TO INDIVIDUALS IN THE FORM OF CREDITS TOWARD THE COST OF TUITION, AND A RECORD OF THE ASSISTANCE PROVIDED IS RECORDED IN SEPARATE ACCOUNTS MAINTAINED FOR EACH STUDENT/RECIPIENT. IN CONJUNCTION WITH THE INSTITUTION'S BUDGET PROCESS, EACH SCHOOL DETERMINES SCHOLARSHIP SPENDING FOR THE YEAR. THE FINANCIAL AID OFFICE AWARDS FINANCIAL AID TO APPLICANTS AT EACH SCHOOL ACCORDING TO THE CRITERIA ESTABLISHED FOR EACH AWARD TYPE. THROUGHOUT THE YEAR, THE BUSINESS OFFICE AND FINANCIAL AID OFFICE COMMUNICATE ABOUT AND RECONCILE DISBURSEMENTS. THE INSTITUTIONAL ADVANCEMENT DEPARTMENT PROVIDES ANNUAL REPORTS TO THE DONORS REGARDING THE USE OF DONOR-CONTRIBUTED SCHOLARSHIP FUNDS. X X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 MARINUS WIEWEL PRESIDENT-EMERITUS 419522 0 0 0 0 0 25650 0 2013 0 447185 0 0 0 JENNIFER J JOHNSON DEAN OF THE LAW SCHOOL 345974 0 0 0 600 0 25650 0 1835 0 374059 0 0 0 ROBIN HOLMES-SULLIVAN PRESIDENT 310548 0 0 0 7200 0 25650 0 2590 0 345988 0 0 0 DAVID REESE VP, CHIEF OF STAFF, GENERAL COUNSEL, 247740 0 0 0 600 0 22298 0 1598 0 272236 0 0 0 JOHN PARRY ASSOC DEAN OF LAW SCHOOL FACULTY 232815 0 0 0 0 0 18872 0 1607 0 253294 0 0 0 JULIO DE PAULA PROFESSOR OF CHEMISTRY 201119 0 0 0 6129 0 19321 0 19569 0 246138 0 0 0 LYDIA LOREN PROFESSOR OF LAW 210829 0 0 0 0 0 17671 0 13042 0 241542 0 0 0 KENNETH WALTER VP FOR ADVANCEMENT 220024 0 0 0 0 0 19727 0 1471 0 241222 0 0 0 ANDREA DOOLEY CFO AND VP OF OPERATIONS 214199 0 0 0 600 0 20279 0 4091 0 239169 0 0 0 ROBERT KLONOFF PROFESSOR OF LAW 214621 0 0 0 0 0 19937 0 1555 0 236113 0 0 0 CRAIG JOHNSTON PROFESSOR OF LAW 202023 0 0 0 0 0 16028 0 11533 0 229584 0 0 0 ERIC STAAB VP OF ADMISSIONS AND FINANCIAL AID 207882 0 0 0 0 0 19608 0 1488 0 228978 0 0 0 EARL SCOTT FLETCHER DEAN OF THE GRADUATE SCHOOL OF EDUCA 201897 0 0 0 0 0 18009 0 8969 0 228875 0 0 0 BRUCE SUTTMEIER DEAN OF THE COLLEGE OF ARTS & SCIENC 205058 0 0 0 0 0 18028 0 1438 0 224524 0 0 0 PART I, LINE 1A CERTAIN EXPENSES ARE REIMBURSED TO THE COLLEGE PRESIDENT FOR SPOUSAL TRAVEL. WHEN SUCH TRAVEL IS NOT FOR BONA FIDE BUSINESS PURPOSES, REIMBURSEMENTS ARE TREATED AS TAXABLE COMPENSATION. A NON-TAXABLE HOUSING BENEFIT IS PROVIDED TO THE COLLEGE PRESIDENT. THE COLLEGE PRESIDENT ALSO RECEIVES AN AUTOMOTIVE ALLOWANCE AND CUSTODIAL SERVICES FOR THE PERSONAL PORTION OF THE PROVIDED HOUSING WHICH ARE INCLUDED IN TAXABLE COMPENSATION. THE COLLEGE PAYS MEMBERSHIP DUES TO LOCAL SOCIAL CLUBS FOR USE BY CERTAIN OFFICERS FOR MEETINGS AND NETWORKING RELATING TO COLLEGE BUSINESS AS RELEVANT TO THEIR ROLE. THE BENEFIT IS NOT TREATED AS TAXABLE COMPENSATION AS THERE IS A BONA FIDE BUSINESS PURPOSE TO MEMBERSHIP IN THESE CLUBS, AS THE CLUBS ARE USED FOR MEETINGS AND NETWORKING RELATING TO COLLEGE BUSINESS. ANY MEALS OR OTHER ACTIVITIES WHICH THE OFFICER DEEMS TO BE FOR HIS/HER OWN PERSONAL USE ARE NOT REIMBURSED. 16500 FINANCIAL AID EDUCATIONAL ASSISTANCE CHRYS HUTCHINGS FAMILY MEMBER OF TRUSTEE, BRENT HUTCHINGS 40662 EMPLOYMENT COMPENSATION FOR POSITION AS ASSOCIATE DIRECTOR OF PROGRAMMING AND PARTNERSHIPS 0 X 26 377006 FMV X SUPPLIES 98 26554 COST X TRAVEL ACCOMODATION 1 4400 COST 0 0 1 1 PART I, COLUMN (B): THE NUMBER REPORTED REPRESENTS THE NUMBER OF CONTRIBUTIONS OF EACH TYPE OF ITEM. PART I, LINE 32B: SALES OF NON-CASH CONTRIBUTIONS (OTHER THAN PUBLICLY TRADED SECURITIES) HAPPEN VERY INFREQUENTLY, BUT TYPICALLY AN INDEPENDENT APPRAISER OR OTHER EXPERT IS HIRED TO ASSIST IN THE SALE OF DONATED ITEMS WHICH ARE OF SIGNIFICANT VALUE. FORM 990, PART VI, SECTION A, LINE 1A THE COLLEGE'S BYLAWS ESTABLISH AN EXECUTIVE COMMITTEE THAT CONSISTS OF THE BOARD CHAIR, VICE CHAIRS, THE PRESIDENT, THE CHAIRS OF THE BOARD'S STANDING COMMITTEES, AND OTHER TRUSTEES OR LIFE TRUSTEES WHO ARE APPOINTED BY THE BOARD CHAIR. THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT ON BEHALF OF THE FULL BOARD BETWEEN MEETINGS OF THE BOARD, ALTHOUGH THE EXECUTIVE COMMITTEE MAY NOT (1) TAKE ANY ACTION INCONSISTENT WITH A PRIOR ACTION OF THE BOARD; (2) APPOINT OR DISCHARGE THE PRESIDENT, AN ACTING PRESIDENT, OR ANY BOARD MEMBER TO OR FROM ANY POSITION; (3) MATERIALLY AMEND THE ANNUAL OPERATING BUDGET OR THE CAPITAL BUDGET OF THE COLLEGE; (4) AMEND THE ARTICLES OR BYLAWS OF THE COLLEGE OR THE STANDING RULES OF THE BOARD; (5) SITE PERMANENT BUILDINGS; (6) BORROW MONEY OR ENCUMBER ASSETS; (7) SELL A SIGNIFICANT PORTION OF THE ASSETS OF THE COLLEGE; OR (8) TAKE ANY ACTION THAT BY RESOLUTION HAS BEEN RESERVED FOR THE FULL BOARD. FORM 990, PART VI, SECTION A, LINE 7A ALL VOTING TRUSTEES ARE ELECTED OR APPOINTED BY THE BOARD OF TRUSTEES, EXCEPT THAT THE PRESIDENT OF THE COLLEGE, AND THE PRESIDENTS OF THE COLLEGE OF ARTS AND SCIENCES ALUMNI ASSOCIATION AND LAW SCHOOL ALUMNI ASSOCIATION ARE EX OFFICIO VOTING MEMBERS OF THE BOARD DURING THEIR RESPECTIVE TERMS OF SERVICE. FORM 990, PART VI, SECTION B, LINE 11B 1. A DRAFT OF FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND VICE PRESIDENT FOR OPERATIONS. THE CHIEF FINANCIAL OFFICER AND VICE PRESIDENT FOR OPERATIONS CONSULTS WITH THE GENERAL COUNSEL AND IDENTIFIES SPECIFIC AREAS FOR SECONDARY REVIEW AS NEEDED. 2. THE AUDIT COMMITTEE WILL MEET EACH YEAR IN ADVANCE OF THE RETURN DUE DATE TO REVIEW THE FINAL DRAFT OF FORM 990. 3. THE BUSINESS OFFICE WILL FORWARD THE ELECTRONIC PUBLIC VERSION OF THE FORM 990 TO THE AUDIT COMMITTEE FOR REVIEW PRIOR TO THE AUDIT COMMITTEE MEETING. 4. THE FULL DETAIL OF SCHEDULE B DONORS WILL BE MADE AVAILABLE TO THE BOARD CHAIR FOR REVIEW IN HARD COPY. 5. THE COMMITTEE WILL REVIEW THE COMPLETE FORM 990 AND HAVE THE ABILITY TO ASK QUESTIONS OF THE ADMINISTRATION AND THE COLLEGE'S TAX CONSULTANTS. 6. FOLLOWING THE AUDIT COMMITTEE MEETING THE ELECTRONIC VERSION OF THE PUBLIC FORM 990 WILL BE SENT TO EACH TRUSTEE. TRUSTEES WILL HAVE THE ABILITY TO ASK QUESTIONS BY EMAIL OR BY PHONE. FORM 990, PART VI, SECTION B, LINE 12C A BOARD MEMBER OR BOARD COMMITTEE MEMBER SHALL BE CONSIDERED TO HAVE A CONFLICT OF INTEREST IF: (1) SUCH BOARD OR COMMITTEE MEMBER HAS EXISTING OR POTENTIAL FINANCIAL OR OTHER INTERESTS WHICH IMPAIR OR MIGHT REASONABLY APPEAR TO IMPAIR SUCH PERSON'S INDEPENDENT JUDGMENT IN THE DISCHARGE OF HIS OR HER RESPONSIBILITIES TO THE COLLEGE; OR (2) SUCH PERSON IS AWARE THAT A MEMBER OF HIS OR HER FAMILY, OR ANOTHER ORGANIZATION IN WHICH SUCH PERSON IS AN OFFICER OR DIRECTOR OR IS OTHERWISE INVOLVED, HAS SUCH EXISTING OR POTENTIAL CONFLICT OF INTEREST. ALL BOARD OR COMMITTEE MEMBERS SHALL DISCLOSE TO THE BOARD OR TO THE COMMITTEE ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICABLE TIME AND, IF THE MATTER IS UNCERTAIN, MAY REQUEST THE BOARD OR COMMITTEE TO RESOLVE THE QUESTIONS BY MAJORITY VOTE. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES ARE ASKED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. NO BOARD OR COMMITTEE MEMBER SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING IN WHICH SUCH PERSON HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETINGS SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE PERSON HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANNUALLY EACH OFFICER OF THE COLLEGE IS REQUIRED TO REVIEW THE COLLEGE'S CODE OF ETHICS, WHICH INCLUDES OUR CONFLICT OF INTEREST POLICY, AND ACKNOWLEDGE COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 THE COLLEGE IS GOVERNED BY AN INDEPENDENT BOARD OF TRUSTEES. THE BOARD IS RESPONSIBLE FOR THE APPOINTMENT, EVALUATION AND COMPENSATION OF THE PRESIDENT OF THE COLLEGE. THE BOARD HAS ESTABLISHED A COMPENSATION COMMITTEE, WHICH CONSISTS OF THREE TO FIVE INDEPENDENT TRUSTEES APPOINTED BY THE CHAIR OF THE BOARD, PLUS THE CHAIR OF THE BOARD AS AN EX OFFICIO MEMBER. THE COMMITTEE ANNUALLY EVALUATES THE PRESIDENT AND DETERMINES THE PRESIDENT'S COMPENSATION, TAKING INTO ACCOUNT ANNUAL SURVEY DATA FROM PEER INSTITUTIONS. THIS PROCESS WAS COMPLETED IN SPRING 2022 FOR THE PRESIDENT'S COMPENSATION EFFECTIVE SEPTEMBER 1, 2022. THE COMPENSATION FOR THE VICE PRESIDENTS AND DEANS OF THE COLLEGE IS DETERMINED BY THE PRESIDENT. WHEN SETTING COMPENSATION, THE PRESIDENT CONSIDERS COMPENSATION SURVEYS OF SIMILAR PEER INSTITUTIONS, AS WELL AS INTERNAL COMPENSATION DATA. THIS PROCESS WAS COMPLETED IN SUMMER 2022 FOR COMPENSATION EFFECTIVE SEPTEMBER 1, 2022. INFORMATION REGARDING THE COMPENSATION OF VICE PRESIDENTS AND DEANS IS REQUIRED BY BOARD POLICY TO BE SHARED ANNUALLY WITH THE BOARD OF TRUSTEE'S COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC ON THE COLLEGE'S WEBSITE AND UPON REQUEST. IN LIEU OF FORM 1023, A LETTER FROM THE IRS DATED FEBRUARY 10, 2011 ACKNOWLEDGING THE ORGANIZATION'S TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE IS MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE COLLEGE'S GOVERNING DOCUMENTS (CORPORATE BY-LAWS) AND CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -305,798. CHANGE IN VALUE OF SWAP AGREEMENTS 2,805,113. CHARITABLE REMAINDER UNITRUSTS (10) CHARITABLE REMAINDER TRUST OR N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0