2025-02-26T09:38:27+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 930391586 Linfield University LINF 5038832698 900 SE BAKER STREET A512 MCMINNVILLE OR 97128 MICHAEL G WENZ VP OF FINANCE & ADMIN 5038832698 2025-02-26 true true Lauren Denton P01571860 2604604000 2024-11-15 2023 2025-03-06 01:10:19Z MICHAEL G WENZ 900 SE BAKER STREET A512 MCMINNVILLE OR 97128 122291482 false X LINFIELD.EDU X 1858 OR LINFIELD UNIVERSITY IS AN UNDERGRADUATE AND GRADUATE UNIVERSITY RECOGNIZED FOR ITS STRONG TEACHING FACULTY, OUTSTANDING SCIENCE PROGRAMS AND DISTINCTIVE INTERNATIONAL EMPHASIS. 34 33 1855 150 0 0 8288706 6304867 91732734 93712403 7906807 8340608 998963 1866832 108927210 110224710 40752327 42133001 0 0 40028099 40419787 41472 47521 2912772 24245155 27016960 105067053 109617269 3860157 607441 311444630 315258441 66400279 62927367 245044351 252331074 LINFIELD UNIVERSITY ADVANCES A VISION OF LEARNING, LIFE, AND COMMUNITY THAT PROMOTES INTELLECTUAL CHALLENGE AND CREATIVITY, VALUES BOTH THEORETICAL AND PRACTICAL KNOWLEDGE, ENGAGES THOUGHTFUL DIALOGUE IN A CLIMATE OF MUTUAL RESPECT AND INSPIRES THE COURAGE TO LIVE BY MORAL AND SPIRITUAL PRINCIPLES. false false 75766636 42133001 84030950 LINFIELD UNIVERSITY IS AN INDEPENDENT, COMPREHENSIVE UNDERGRADUATE AND GRADUATE UNIVERSITY RECOGNIZED FOR ITS STRONG TEACHING FACULTY OUTSTANDING SCIENCE PROGRAMS AND DISTINCTIVE INTERNATIONAL EMPHASIS. LINFIELD HAS CHALLENGING AND EXCITING ACADEMIC PROGRAMS THAT FEATURE A COLLEGE OF ARTS AND SCIENCES, SCHOOL OF BUSINESS AND SCHOOL OF NURSING IN WHICH THERE IS GENUINE CONCERN FOR INDIVIDUAL AND THEIR PROGRESS. THE CURRICULUM FOSTERS THE DEVELOPMENT OF WHOLLY EDUCATED INDIVIDUALS. THE LINFIELD CURRICULUM ENCOURAGES INQUIRY, ANALYSIS AND IMAGINATION HABITS OF MIND THAT PROVIDE THE FOUNDATION FOR REASONED ACTION, WONDER AND CONTINUAL LEARNING IN ALL ASPECTS OF LIFE. 13179118 103954 STUDENT SUPPORT: IN SUPPORT OF THE MISSION OF THE UNIVERSITY, THE MISSION OF THE STUDENTS SERVICES DIVISION IS TO OPTIMIZE THE OPPORTUNITY FOR STUDENT DEVELOPMENT BY FACILITATION AND ENCOURAGING THE INTELLECTUAL, SOCIAL, CULTURAL, EMOTIONAL, PHYSICAL, LIFE PLANNING AND SPIRITUAL GROWTH OF THE STUDENTS AS INDIVIDUALS AND A MEMBERS OF THE LARGER COMMUNITY. 5651787 11450337 AUXILIARY ENTERPRISES: IN SUPPORT OF THE MISSION OF THE UNIVERSITY, THE AUXILIARY AREAS OF THE UNIVERSITY PROVIDE SERVICES TO THE STUDENTS WHILE THEY CARRY OUT THEIR EDUCATIONAL ENDEAVORS. AUXILIARY ENTERPRISES INCLUDES SUCH AREAS AS BOOKSTORE, DINING SERVICES AND ON CAMPUS LIVING FACILITIES. 94597541 true true false false false false true false true true false false true true true true false true false true false true true true false false false true true true false false false false false false false false false false true false false false true true true false false false true 1902 0 true 1855 true false false false false false true true false false false false false false X 34 33 false false false false false false false true true false false true true true true true true true true false OR X ALYSIA STEVENS 5038832516 900 SE BAKER ST UNIT A512 MCMINNVILLE OR 97128 MILES DAVIS LEFT 012024 PRESIDENT/BOARD MEMBER 40.0 X X 388996 0 25095 REBECCA JOHNSON START 012024 PRESIDENT/BOARD MEMBER 40.0 X X 0 0 0 AMY PROSENJAK BOARD MEMBER 2.0 X 0 0 0 BRIAN GERRITZ BOARD MEMBER 2.0 X 0 0 0 CINDY JOHNSON BOARD MEMBER 2.0 X 0 0 0 CURT SHEPARD BOARD MEMBER 2.0 X 0 0 0 DAVE DILLON BOARD MEMBER 2.0 X 0 0 0 DAVID BACA BOARD MEMBER 2.0 X 0 0 0 DAVID HAUGEBERG BOARD MEMBER 2.0 X 0 0 0 ERIC DEFFENBAUGH BOARD MEMBER 2.0 X 0 0 0 ERIKA MARKSBURY BOARD MEMBER 2.0 X 0 0 0 GLEN GIOVANNETTI BOARD MEMBER 2.0 X 0 0 0 HAROLD TU BOARD MEMBER 2.0 X 0 0 0 JOHN NOSLER BOARD MEMBER 2.0 X 0 0 0 KELLANNE HENRY BOARD MEMBER 2.0 X 0 0 0 KERRY CARMODY BOARD MEMBER 2.0 X 0 0 0 KIRBY DYESS BOARD MEMBER 2.0 X 0 0 0 LEDA GARSIDE BOARD MEMBER 2.0 X 0 0 0 LUCINDA FOURNIER BOARD MEMBER 2.0 X 0 0 0 MARCY HAMBY TOWNS BOARD MEMBER 2.0 X 0 0 0 MARTHA COX BOARD MEMBER 2.0 X 0 0 0 MARV HENBERG BOARD MEMBER 2.0 X 0 0 0 MICHELLE GIGUERE BOARD MEMBER 2.0 X 0 0 0 MOE MOMTAZI BOARD MEMBER 2.0 X 0 0 0 NORM NIXON BOARD MEMBER 2.0 X 0 0 0 PAMELA CLAASSEN BOARD MEMBER 2.0 X 0 0 0 PHILLIP BOND BOARD MEMBER 2.0 X 0 0 0 PRESLIE PETRICK BOARD MEMBER 2.0 X 0 0 0 RANETTE KAMAKA BOARD MEMBER 2.0 X 0 0 0 ROB OWENS BOARD MEMBER 2.0 X 0 0 0 ROBERT BRESHOCK BOARD MEMBER 2.0 X 0 0 0 RYAN HARRIS BOARD MEMBER 2.0 X 0 0 0 SCOTT CHAMBERS BOARD MEMBER 2.0 X 0 0 0 STEVE BILS BOARD MEMBER 2.0 X 0 0 0 TIM NICKERSON BOARD MEMBER 2.0 X 0 0 0 BETH ECKARD CONCEPCION PROVOST/VP ACADEMIC 40.0 X 84251 0 4650 JOSEPH HUNTER VP ADVANCEMENT 40.0 X 163452 0 24584 MICHAEL WENZ VP FINANCE & ADMIN 40.0 X 196952 0 26912 ALLISON HORN ASSOCIATE VP OF ADMINISTRATION 40.0 X 157494 0 17363 GERARDO OCHOA VP ENROLLMENT MGMT 40.0 X 161617 0 5177 JENNIFER MADDEN DEAN OF SCHOOL OF BUSINESS 40.0 X 175012 0 29669 PAUL SMITH DEAN OF SCHOOL OF NURSING 40.0 X 163452 0 19677 VIRLENA CROSLEY ASSOCIATE PROVOST 40.0 X 144476 0 11174 1635702 0 164301 43 false true false PHYSICIANS MEDICAL CENTER PC 2435 NE CUMULUS AVE MCMINNVILLE OR 97128 MEDICAL SERVICES 413381 WALSH CONSTRUCTION 2905 SW FIRST AVE PORTLAND OR 97201 BUILDING CONTRACTOR 400883 JEREMY RHODES CONTRUCTION LLC 1233 NE 12TH AVE MCMINNVILLE OR 97128 BUILDING CONTRACTOR 222430 K MANN MARKETING LLC 24393 SW RON H SHERWOOD OR 97140 MARKETING 204359 CASCADE BUILDING SERVICES PO BOX 3252 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47661478 116279975 42678018 37026268 5651750 13671693 5508828 8162865 148604173 INTEREST RECEIVABLE 82070 ASSETS HELD IN TRUST BY OTHERS 15863554 15945624 SPLIT INTEREST AGREEMENTS 1302727 1302727 X 73775275 5258503 439103 5697606 68077669 14040 42133001 42147041 110224710 67909331 439103 439103 67470228 14040 42133001 42147041 109617269 Schedule D, Part III, Line 4 Collections of art - description of collections TWO HISTORICAL STRUCTURES ON CAMPUS WERE DESIGNATED AS HERITAGE SITES BY THE CITY OF MCMINNVILLE. THE CITY OF MCMINNVILLE RECOGNIZES THAT CERTAIN DISTRICTS, BUILDINGS, AND SITES GIVE THE COMMUNITY CHARACTER AND BEAUTY AND PROVIDE A VISUAL RECORD OF MCMINNVILLE HERITAGE. THE PRESERVATION OF THESE STRUCTURES AND AREAS IS IMPORTANT FOR THE EDUCATION, ENJOYMENT, AND PRIDE OF THE CITIZENS OF MCMINNVILLE. THESE BUILDINGS CONTINUE TO BE USED AS OFFICES AND CLASSROOMS FOR EDUCATIONAL PURPOSES. THE UNIVERSITY MAINTAINS A COLLECTION THROUGHOUT ITS CAMPUS OF DONATED ARTWORK. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED FOR INSTRUCTION SUPPORT, ACADEMIC SUPPORT, STUDENT SERVICES, INSTITUTIONAL SUPPORT, PLANT SUPPORT, RESEARCH AND SCHOLARSHIPS AS DIRECTED BY DONORS AND BY BOARD OF TRUSTEES IF ENDOWMENTS ARE NOT RESTRICTED. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE UNIVERSITY'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNIVERSITY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE UNIVERSITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN BY THE UNIVERSITY AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNIVERSITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNIVERSITY'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RENTAL EXPENSE - 401195 FUNDRAISING EXPENSE - 37908 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT FINANCIAL AID - 42133001 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSE - 401195 FUNDRAISING EXPENSE - 37908 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID - 42133001 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE UNIVERSITY CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF STUDENTS FROM LARGE GEOGRAPHIC SECTIONS OF THE US AND WORLDWIDE AND ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. THE UNIVERSITY FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO ALL STUDENTS, WHICH IS WIDELY PUBLISHED IN THE LITERATURE SENT TO STUDENTS AND PROSPECTIVE STUDENTS AND IS PUBLICIZED IN THE LOCAL NEWSPAPER. ACCORDINGLY, UNDER SEC 403(2)(B), THE UNIVERSITY COMPLIES WITH THE PUBLICITY REQUIREMENT BY FULFILLING THE SEC 402 PROCEDURES PERTAINING TO NONDISCRIMINATORY POLICY STATEMENTS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE UNIVERSITY RECEIVES STUDENT FINANCIAL ASSISTANCE FROM THE DEPARTMENT OF EDUCATION AND HAS AN ANNUAL INDEPENDENT AUDIT IN ACCORDANCE WITH OMB CIRCULAR A-133. THAT REPORT AND THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDES ALL FEDERAL GRANTS RECEIVED BY THE UNIVERSITY, WHICH HAVE ACTIVITY DURING THE FISCAL YEAR. THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING AND IN ACCORDANCE WITH OMB CIRCULAR A-133. true Europe (Including Iceland and Greenland) Grantmaking TUITION ASSISTANCE 32120 Middle East and North Africa Grantmaking TUITION ASSISTANCE 55780 East Asia and the Pacific Grantmaking TUITION ASSISTANCE 84000 Sub-Saharan Africa Grantmaking TUITION ASSISTANCE 6000 South Asia Grantmaking TUITION ASSISTANCE 38500 0 0 0 0 0 0 216400 0 216400 SCHOLARSHIPS Europe (Including Iceland and Greenland) 3 32120 ACCT CREDIT FMV SCHOLARSHIPS Middle East and North Africa 1 55780 ACCT CREDIT FMV SCHOLARSHIPS East Asia and the Pacific 4 84000 ACCT CREDIT FMV SCHOLARSHIPS Sub-Saharan Africa 1 6000 ACCT CREDIT FMV SCHOLARSHIPS South Asia 1 38500 ACCT CREDIT FMV false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS AND ASSISTANCE ARE MADE TO FOREIGN STUDENTS IN COLLEGE PROGRAMS AND ARE MONITORED FOR APPROPRIATE USE BY VALIDATING REGISTRATION AND SATISFACTORY PROGRESS. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFI; EUROPE (INCLUDING ICELAND AND GREENLAND; MIDDLE EAST AND NORTH AFRIC; SOUTH ASI; SUB-SAHARAN AFRIC Schedule F, Part III Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC -Cash EUROPE (INCLUDING ICELAND AND GREENLAND) -Cash MIDDLE EAST AND NORTH AFRICA -Cash SOUTH ASIA -Cash SUB-SAHARAN AFRICA -Cash X X true RUFFALO NOEL LEVITZ 5249 N PARK PL NE 1061 CEDAR RAPIDS IA 52402 MAIL SOLICIT false 47521 -47521 0 47521 -47521 CO AL IL AK MD MA MI MS NV NH OH SC VA AR WA Wildcat Open 52300 20398 31902 21706 1725 14477 0 0 52300 20398 31902 21706 1725 14477 37908 -6006 true Scholarships 1713 42133001 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. GRANTS AND SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY VALIDATING REGISTRATION AND SATISFACTORY PROGRESS TOWARDS COMPLETION OF EDUCATIONAL REQUIREMENTS. X X X true true X X X X false false false false false false false false false MILES DAVIS LEFT 012024 PRESIDENT/BOARD MEMBER 376100 0 0 0 12896 0 9900 0 15195 0 414091 0 0 0 JOSEPH HUNTER VP ADVANCEMENT 163452 0 0 0 0 0 5263 0 19321 0 188036 0 0 0 MICHAEL WENZ VP FINANCE & ADMIN 196952 0 0 0 0 0 6013 0 20899 0 223864 0 0 0 JENNIFER MADDEN DEAN OF SCHOOL OF BUSINESS 175012 0 0 0 0 0 5113 0 24556 0 204681 0 0 0 ALLISON HORN ASSOCIATE VP OF ADMINISTRATION 157494 0 0 0 0 0 4813 0 12550 0 174857 0 0 0 PAUL SMITH DEAN OF SCHOOL OF NURSING 163452 0 0 0 0 0 4813 0 14864 0 183129 0 0 0 GERARDO OCHOA VP ENROLLMENT MGMT 161617 0 0 0 0 0 4813 0 364 0 166794 0 0 0 VIRLENA CROSLEY ASSOCIATE PROVOST 144476 0 0 0 0 0 2910 0 8264 0 155650 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE UNIVERSITY OCCASIONALLY PAYS TRAVEL COSTS FOR THE PRESIDENT'S SPOUSE IF SHE IS ATTENDING ALUMNI GATHERINGS OR OTHER EVENTS WHERE IT BENEFITS THE UNIVERSITY TO HAVE THE PRESIDENT AND HIS WIFE PRESENT. THIS IS A NON-TAXABLE BENEFIT. Schedule J, Part I, Line 1a Housing allowance or residence for personal use LINFIELD UNIVERSITY PROVIDES HOUSING FOR THE PRESIDENT. HE IS REQUIRED TO LIVE THERE AS A CONDITION OF HIS EMPLOYMENT AND FOR THE CONVENIENCE OF THE EMPLOYER. THIS IS A NON-TAXABLE BENEFIT. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE UNIVERSITY PAYS CLUB DUES TO MICHELBOOK COUNTRY CLUB AND THE ARLINGTON CLUB AS PART OF THE PRESIDENT'S ROLE (E.G. FUNDRAISING, EXTERNAL RELATIONS, MEETING SPACE, ETC.). THIS IS A NON-TAXABLE BENEFIT. A YAMHILL COUNTY OREGON 2020 SERIES A BONDS 936001787 98464TAK5 2020-10-07 50612937 SEE PART VI false false false B YAMHILL COUNTY OREGON 2020 SERIES B BONDS 936001787 98464TAK5 2020-10-07 9440000 SEE PART VI false false false A 22317223 46135000 3991203 296706 24000000 289878 2023 true false true true B 8348035 9440000 944000 86605 61360 2020 true false true true A false false false false 0.0 false false true B false false false false 0.0 false false true A false false false true false false false true true B false false false true false false false true true A true B true Schedule K, Part I, Column (f) A: DESCRIPTION: YAMHILL COUNTY 2020A BOND WAS USED FOR REFUNDING OREGON FACILITIES AUTHORITY 2010A BONDS AND IS BEING USED TO FINANCE OR REIMBURSE THE UNIVERSITY FOR INCURRED AND TO BE INCURRED COSTS FOR CAMPUS DEVELOPMENT. B: DESCRIPTION: YAMHILL COUNTY 2020B BONDS WERE USED TO DEFEASE AND ADVANCE REFUND THE OREGON FACILITIES AUTHORITY 2015 SERIES A BONDS. X 5 455473 Market value X TICKETS 2 1400 Market value X CASES OF WINE 1 241 Market value X TRAVEL 1 3501 Market value false true false Schedule M, Part I COLUMN B LINFIELD UNIVERSITY IS REPORTING NUMBER OF CONTRIBTIONS IN COLUMN B OF SCHEDULE M, PART I. Schedule M, Part I, Line 33 Noncash contribution amounts not reported LINFIELD'S LIBRARY RECEIVED HARD COVER BOOKS, SOFT COVER BOOKS, CD'S, DVDS, AND TAPES FROM VARIOUS DONORS. LINFIELD ACCEPTS DONATIONS OF FOOD AND BEVERAGE ITEMS FOR THE BANQUETS AND MEETINGS IT HOSTS FOR STUDENTS AND TRUSTEES. SOME SERVICE PROVIDERS ROUTINELY DISCOUNT INVOICES FOR SERVICES RENDERED. THESE DONATIONS INDIVIDUALLY ARE SMALL AND DO NOT HAVE AN EASILY ASCERTAINABLE VALUE, THEREFORE, IT IS NOT PRUDENT OR COST EFFECTIVE TO ASSIGN THEM A VALUE AND WE DO NOT CAPITALIZE THEM. Form 990, Part VI, Line 1b REBECCA JOHNSON IS A COMPENSATED BOARD MEMBER AND THEREFORE IS NON-INDEPENDENT. Form 990, Part VI, Line 11b Review of form 990 by governing body BEFORE FILING OF THE UNIVERSITY'S TAX RETURN, THE RETURN (FORM 990) AND SUPPLEMENTAL SCHEDULES AND INFORMATION ARE FORWARDED TO THE AUDIT COMMITTEE FOR REVIEW, COMMENTS, AND APPROVAL, INCLUDING SCHEDULE B. AFTER THE APPROVAL AND BEFORE THE RETURN IS FILED, A COPY IS POSTED TO THE TRUSTEE'S WEBSITE TO BE AVAILABLE FOR REVIEW BY EACH MEMBER OF THE BOARD OF TRUSTEES, EXCLUDING SCHEDULE B. THE INFORMATION THAT IS INCLUDED IN AND REPORTED ON IN SCHEDULE B IS PROVIDED TO THE FULL BOARD OF TRUSTEES CONFIDENTIALLY AT ITS REGULAR MEETINGS. AFTER THE RETURN IS POSTED TO THE FULL TRUSTEE'S WEBSITE, AMPLE TIME IS ALLOWED FOR COMMENTS AND CHANGES, IF ANY, PRIOR TO THE EXTENDED DUE DATE OF THE RETURN. ANY MATERIAL CHANGES IN THE APPROVAL BY THE AUDIT COMMITTEE. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICTS OF INTEREST POLICIES AND QUESTIONNAIRES ARE DISBURSED, COLLECTED AND REVIEWED ANNUALLY. ANY APPARENT CONFLICTS ARE REVIEWED FOR MATERIALITY AND MITIGATING CONTROLS ARE THEN PUT IN PLACE AND FORWARDED TO THE UNIVERSITY'S AUDIT COMMITTEE FOR FURTHER REVIEW AND ACTION AS DEEMED NECESSARY. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE PROCESS FOR DETERMINING THE COMPENSATION OF THE PRESIDENT OF THE UNIVERSITY IS COMPLETED PERIODICALLY BASED ON THE DIRECTION AND REVIEW OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. DATA COLLECTION IS PERFORMED BY LINFIELD'S SENIOR DIRECTOR OF HUMAN RESOURCES AND ADMINISTRATION VIA SURVEY OF COMPARABLE INSTITUTIONS. THE DATA IS ANALYZED AND REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES WHO DETERMINES THE PRESIDENT'S COMPENSATION. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE PROCESS FOR DETERMINING COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS ALSO COMPLETED PERIODICALLY BY THE SENIOR DIRECTOR OF HUMAN SERVICES AND ADMINISTRATION UTILIZING PUBLISHED COMPARABILITY DATA. THE DATA IS ANALYZED AND REVIEWED BY THE PRESIDENT OF THE UNIVERSITY. THE COMPENSATION COMMITTEE LAST REVIEWED IN MAY OF 2022. Form 990, Part VI, Line 19 Required documents available to the public LINFIELD UNIVERSITY'S FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE UNIVERSITY'S WEBSITE AND BY REQUEST. EACH YEAR, A CONFLICT OF INTEREST QUESTIONNAIRE IS ISSUED TO ALL TRUSTEES, OFFICERS, KEY EMPLOYEES AND FACULTY. GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 1420779; ACORN TO OAK WINE LLC 900 SE BAKER ST NUM A528 MCMINNVILLE OR 97128 884266010 WINE EDUC. OR LINFIELD LINFIELD RESEARCH INSTITUTE 900 SE BAKER STREET MCMINNVILLE OR 97128 930452607 SUPPORTING OR 501(c)(3) Type I LINFIELD true false false true false false false false false false false false false false false true false true false false