2024-02-13T17:03:04-07:00 2023-06-30 910189318 Moss Adams LLP 601 W Riverside Ave Ste 1800 Spokane WA 99201 990 2022-07-01 061744054 PACIFIC NORTHWEST UNIVERSITY OF HEALTH SCIENCES PACI 5094525100 111 University Parkway Suite 202 Yakima WA 98901 Jim Langstraat CFO 5092497936 2024-02-13 1 Jim Langstraat 999009999 1 Emina Cresswell P01217304 5097770218 2024-02-13 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Michael Lawler 111 University Parkway Suite 202 Yakima WA 98901 44412743 0 X www.pnwu.edu X 2005 WA Pacific Northwest University of Health Sciences educates and trains health care professionals emphasizing service among rural and medically underserved communities throughout the Northwest. 20 20 450 20 0 0 2765859 4980921 36533079 38373316 83874 890952 138108 110624 39520920 44355813 360329 448184 0 0 22661186 24948955 0 0 1144110 10066978 12507022 33088493 37904161 6432427 6451652 122000171 128880265 46589508 46593698 75410663 82286567 Pacific Northwest University of Health Sciences educates and trains health care professionals emphasizing service among rural and medically under-served communities throughout the Northwest. 0 0 27242347 448184 38373316 The University provided education and training to students pursuing a Doctorate in Osteopathic medicine, and continued development of new degree programs in Physical Therapy and Occupational Therapy. PNWU engaged in partner education and training programs with other universities. 0 0 0 27242347 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 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 0 0 0 0 0 0 0 0 0 1 253 0 1 450 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Jim Langstraat 5092497936 111 University Parkway Suite 202 Yakima WA 98901 Michael Lawler PhD President 40 0 X 450601 0 68155 Thomas Scandalis DO Dean, COM 40 0 X 379163 0 47679 Edward Bilsky Provost through 10/2022 40 0 X 290820 0 30978 Frank Alvarez Chief Operations Officer 40 0 X 275504 0 38679 Ann Hittle Chief Financial Officer through 12/2022 40 0 X 277423 0 30163 Mirna Ramos-Diaz Chief Diversity Officer 40 0 X 263384 0 37989 Stephen Laird DO Associate Dean Student Affairs 40 0 X 236331 0 35378 Elizabeth McMurtry Associate Dean Clinical Ed 40 0 X 237847 0 31156 Russell Maier Associate Dean for GME 40 0 X 237070 0 31741 William Elliott Chair of Biomedical Sciences 40 0 X 219499 0 33786 Mark Baldwin Chair of Internal Medicine 40 0 X 217469 0 34659 Jameson Watkins Chief Information Officer 40 0 X 180421 0 35522 Erin Murphy Chief Human Resources Officer 40 0 X 158242 0 28300 Dean O'Driscoll Chief Communications Officer 40 0 X 139262 0 25460 Michele Erickson Chief Development Officer through 09/2022 40 0 X 136508 0 21121 Maria Benavides MEd Trustee 1 0 X 0 0 0 Dion Booras DO Trustee 1 0 X 0 0 0 Vaughan Bulfinch Trustee 1 0 X 0 0 0 Eric Silvers Trustee 1 0 X 0 0 0 Federico Cruz-Uribe MD Trustee 1 0 X 0 0 0 Robert Wilmouth Trustee 1 0 X 0 0 0 Daniel Dunbar Trustee 1 0 X 0 0 0 Karen Hyatt BA Trustee 1 0 X 0 0 0 Karen Ireland MD Trustee 1 0 X 0 0 0 Norman Johnson Trustee 1 0 X 0 0 0 Bruce Kinney DDS Trustee 1 0 X 0 0 0 Kristen Larson MD Trustee 1 0 X 0 0 0 Sarah Penney Med Trustee 1 0 X 0 0 0 Davis Washines Trustee 1 0 X 0 0 0 Catherine Potts MD Chair 1 0 X X 0 0 0 John Vornbrock MHA Vice Chair 1 0 X X 0 0 0 Vickie Ybarra PhD Secretary 1 0 X X 0 0 0 Kevin Van Nortwick CPA Treasurer 1 0 X X 0 0 0 Priscilla Cadwell Asst Secretary-Treasurer 1 0 X X 0 0 0 Dennis Fulton JD Imm. Past Chair 1 0 X X 0 0 0 3699544 0 530766 56 0 1 0 Lydig Construction Inc 11001 E Montgomery Drive Spokane Valley WA 99206 Construction 4571743 Digital Design & Development PO Box 583 Selah WA 98942 Construction Management 573174 Let It Shine Commercial Cleaning Services LLC 3005 Castlevale Rd 40 Yakima WA 98902 Janitorial 374347 The Segal Co Inc 333 West 24th Street New York NY 100012402 HR Services 148426 Praetorian LLC 13188 Builder LN SW Port Orchard WA 98367 Security Service 134190 11 0 0 46357 0 852546 4082018 7843 4980921 Tuition and Fees 900099 37255334 37255334 0 0 Partner Programs 900099 795402 795402 0 0 322580 322580 0 0 38373316 896575 0 0 896575 0 0 0 0 0 0 0 0 152431 0 34705 0 117726 0 117726 0 0 117726 0 -5623 0 0 0 -5623 -5623 0 0 -5623 15123 46357 22225 -7102 0 -7102 0 44355813 38373316 0 1001576 0 0 448184 448184 0 0 0 0 3774796 2377851 1295321 101624 0 0 0 0 16406212 12798693 3051215 556304 1250676 930566 271999 48111 1994751 1484195 433821 76735 1522520 1132831 331120 58569 60526 0 60526 0 268811 100174 168637 0 100557 0 100557 0 60766 0 60766 0 0 0 25954 0 25954 0 3587328 2650758 841489 95081 0 0 0 0 172178 66255 105923 0 860286 316766 491417 52103 0 0 0 0 554239 222195 332044 0 0 0 0 0 0 0 0 0 757473 568858 118857 69758 1178922 707353 471569 0 0 0 0 0 1876138 1125683 750455 0 441490 264894 176596 0 Student Expenses 1166005 1154952 6178 4875 Staff Recruitment 456069 366394 88335 1340 Supplies 725354 352426 293318 79610 Accreditation Fees and Dues & Licenses 214926 173319 41607 0 37904161 27242347 9517704 1144110 9276012 -888172 42430792 45646756 3990800 3348304 1027576 704912 0 0 0 0 0 0 0 0 356548 290248 92272500 15739119 61984445 76533381 2349680 2649582 0 0 0 0 0 0 584318 595254 122000171 128880265 5759021 6196391 0 0 5157909 6455529 35672578 33941778 0 0 0 0 0 0 0 0 0 0 46589508 46593698 X 71447815 76467651 3962848 5818916 75410663 82286567 122000171 128880265 X 6451652 424252 0 0 0 0 X 0 1 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 60766 0 0 60766 0 Schedule C, Part II-B, Line 1 PNWU paid Knutson Consulting to lobby on its behalf. 2174988 278546 178658 91000 0 0 2541192 2289652 286895 -318959 82600 0 0 2174988 1554320 375017 420015 59700 0 0 2289652 1512898 26306 71516 56400 0 0 1554320 1435844 76189 79796 78931 0 0 1512898 0 0.9287 0.0713 0 0 0 24285750 24285750 0 41917944 9891217 32026727 0 54443 54443 0 0 8565851 5181038 3384813 0 17448512 612421 16836091 76533381 0 0 X 44811041 424252 0 0 56930 481182 44329859 25954 0 25954 44355813 37935137 0 0 0 56930 56930 37878207 25954 0 25954 37904161 Schedule D, Part V, Line 4 The intended use of endowment funds are for Student Scholarships. Schedule D, Part X, Line 2 The University is exempt from federal and state income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code except to the extent of unrelated business income tax under Sections 511 through 515. In accordance with requirements related to accounting for uncertain tax positions, the University had no certain tax positions as of June 30, 2023 and 2022. The University files income tax returns in the U.S. federal jurisdiction. In addition, the University has no material unrelated business income subject to tax at June 30, 2023 and 2022. Schedule D, Part XI, Line 2d Rental Expense of $34,705 from Part VIII Line 6b and Fundraising expense of $22,225 from Part VIII Line 8b. Schedule D, Part XII, Line 2d Rental expense of $34,705 from Part VIII Line 6b and Fundraising expense of $22,225 from Part VIII Line 8b. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 PNWU publishes the racially nondiscriminatory policy on student applications and recruitment materials. Since PNWU recruits geographically wide area, publicizing through newspaper or broadcast media is not suitable. The organizations' publicly accessible internet homepage provides a direct link to the organization's racially nondiscriminatory policy. Schedule E, Part I, Line 6 Federal Financial Aid is provided to eligible students. Golf Tournament 61480 46357 15123 0 3357 10829 3133 0 4906 0 0 61480 46357 15123 0 3357 10829 3133 0 4906 22225 -7102 1 CARES ACT - Supplemental Support Under the American Rescue Plan 553 166151 0 0 Scholarships 35 282033 0 0 Schedule I, Part I, Line 2 Institutional scholarship funds are awarded by the PNWU Scholarship Committee after receiving authorization from the Finance office and according to the donor guidelines. All recipients reside in the US and funds are for US Institutions. CARES act Supplemental SSARP were awarded to students as a blanket disbursement based on their Expected Family Contribution (EFC). X 1 1 X X 0 1 0 0 0 0 0 0 0 Michael Lawler PhD President 421775 0 0 0 28826 0 53151 0 15004 0 518756 0 0 0 Edward Bilsky Provost 290003 0 0 0 817 0 16425 0 14553 0 321798 0 0 0 Ann Hittle Chief Financial Officer 276227 0 0 0 1196 0 20439 0 9724 0 307586 0 0 0 Frank Alvarez Chief Operations Officer 272552 0 0 0 2952 0 25035 0 13644 0 314183 0 0 0 Michele Erickson Chief Development Officer 135570 0 0 0 939 0 9868 0 11253 0 157630 0 0 0 Jameson Watkins Chief Information Officer 179761 0 0 0 660 0 18058 0 17464 0 215943 0 0 0 Erin Murphy Chief Human Resources Officer 156238 0 0 0 2004 0 14656 0 13644 0 186542 0 0 0 Dean O'Driscoll Chief Communications Officer 137990 0 0 0 1272 0 13636 0 11824 0 164722 0 0 0 Thomas Scandalis DO Dean, COM 376919 0 0 0 2244 0 26775 0 20904 0 426842 0 0 0 Mirna Ramos-Diaz Chief Diversity Officer 261860 0 0 0 1524 0 24345 0 13644 0 301373 0 0 0 Elizabeth McMurtry Associate Dean Clinical Ed 237187 0 0 0 660 0 21432 0 9724 0 269003 0 0 0 Russell Maier Associate Dean for GME 235798 0 0 0 1272 0 22017 0 9724 0 268811 0 0 0 Stephen Laird DO Associate Dean Student Affairs 233379 0 0 0 2952 0 21734 0 13644 0 271709 0 0 0 William Elliott Chair of Biomedical Sciences 217027 0 0 0 2472 0 20142 0 13644 0 253285 0 0 0 Mark Baldwin Chair of Internal Medicine 214997 0 0 0 2472 0 21555 0 13104 0 252128 0 0 0 Schedule J, Part I, Line 1a Dues to the Country Club for business meals only for the PNWU President and Chief Development Officer. Only social dues are paid for the use of the dining facilities with key donors. The amount of the social dues has been reported as taxable compensation. Schedule J, Part I, Line 4 PNWU President participates in a 457(f) plan. A Washington Higher Education Facilities Authority 911306482 2018-03-01 42630000 Refunding Revenue Bonds 0 0 0 A 8410000 0 42630000 0 0 0 380622 0 0 0 42249378 0 2018 1 0 1 1 A 0 0 1 1 0 0 0 0 0 0 1 A 0 0 1 0 1 0 0 0 1 A 1 Schedule K, Part III, Line 3a-03/01/2018 42,630,000 Washington Higher Education Facilities Authority The only arrangements that the University has in connection with bond finance facilities that could give rise to private business use of bond financed property are a contract with a private cafe/caterer that operates at a loss for the benefit of the students, and a vending machine contract with the Coca Cola Company. The University believes these contracts fall within the incidental use exceptions to the private business use restrictions applicable to bond financed property, by reason of Treas. Regs. Sec. 1.1141-3(d)(5). Form 990, Part VI, Section B, Line 11b The 990 is reviewed by the members of the Finance Committee and presented tot he Board of Trustees for questions and approval. Form 990, Part VI, Section B, Line 12c The PNWU Conflict of Interest policy is designed to ensure that interests are disclosed and that these interests do not interfere with the impartiality of the individual or outweigh the overarching duty to secure and ensure the academic and fiscal integrity of the institution when contemplating entering into a transaction or arrangement that might benefit the private interest of an officer, trustee, or employee. This policy is intended to supplement but not replace and applicable state or federal laws governing conflict of interest applicable to nonprofit and charitable organizations. The PNWU policy covers trustees, employees, and students when the individual has a direct of indirect financial interest. To ensure compliance, each trustee and employee completes a disclosure form on an annual basis. for the Board of Trustees, if a conflict of interest in a matter is determined, the interested trustee shall be required to leave the meeting prior to the discussion of, and the vote on, the proposed transaction or arrangement. The board shall approve the transaction or arrangement only upon a finding, by a majority of the disinterested trustees, that the transaction or arrangement is in the university's best interest, is for the university's benefit, and is fair and reasonable to the university. The board's process is monitored continuously by the board chair with the question raised prior to the start of each board meeting regarding conflicts with agenda items listed. Effective April 2012, this policy/procedure has been implemented with all employees as well. Form 990, Part VI, Section B, Line 15 Compensation for the President and other Chief Officers/Executives are set and approved by a compensation committee of the Board of Trustees, and the executive committee of the Board of Trustees, following a review of comparability and performance data. A third party, Segal Consulting, conducts a review to verify reasonableness of executive compensation. Segal completed the most recent review in October 2022 and changes to compensation were effective July 1, 2023. Decisions regarding compensation are documented in the committee's meeting minutes. Form 990, Part VI, Section C, Line 19 PNWU makes its Conflicts of Interest policy available to the public upon request. PNWU currently does not make its audited financial statements or governing documents available to the public. Form 990, Part XI, Line 9 Rounding adjustment