2025-05-15T16:21:37+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 941279798 Pacific Union College PACI 7079656633 ONE ANGWIN AVENUE ANGWIN CA 94508 RALPH TRECARTIN OFFICER 2025-05-15 true true Lauren Denton P01571860 2604604000 2025-05-15 2023 2025-03-06 01:10:19Z RALPH TRECARTIN ONE ANGWIN AVENUE ANGWIN CA 94508 51830712 false X WWW.PUC.EDU X 1913 CA SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION. 19 18 822 20 149190 7359 10015340 9904761 32605196 32521123 875030 2248493 366072 4799516 43861638 49473893 12842662 12824253 0 20227551 20661971 0 0 742868 18634719 16960371 51704932 50446595 -7843294 -972702 86658470 81984383 69775353 64635517 16883117 17348866 PACIFIC UNION COLLEGE IS A SEVENTH-DAY ADVENTIST LEARNING COMMUNITY OFFERING AN EXCELLENT CHRIST-CENTERED EDUCATION THAT PREPARES ITS STUDENTS FOR PRODUCTIVE LIVES OF USEFUL HUMAN SERVICE AND UNCOMPROMISING PERSONAL INTEGRITY. false false 45744786 12824253 32521977 PROVIDE LIBERAL ARTS COLLEGE EDUCATION FOR AROUND 900 INDIVIDUAL STUDENTS INCLUDING PROVIDING WORK OPPORTUNITIES FOR AROUND 300 STUDENTS TO EARN A PORTION OF THEIR EDUCATION AND/OR LIVING COSTS. 45744786 true true false false false true false false true true false false false true false false true true false false false false false false false false false true true false false false false false false false false false false false false false true true true false false true 1003 0 822 true true true false false false false false false false false false false false X 19 18 false false false false false false false true true false false true true true true true true true true false CA X JOY HIRDLER FINANCIAL ADMIN OFFICE 7079656633 ONE ANGWIN AVEN ANGWIN CA 94508 RALPH TRECARTIN BOARD SECRETARY & PUC PRESIDENT 40.0 0.0 X X 197220 0 33518 ANDRE WANG TRUSTEE 1.0 0.0 X 0 0 0 BERIT VON POHLE TRUSTEE 1.0 0.0 X 0 0 0 BRADFORD NEWTON TRUSTEE 1.0 0.0 X 0 0 0 CARLOS CAMACHO TRUSTEE 1.0 0.0 X 0 0 0 DAN SERNS TRUSTEE 1.0 0.0 X 0 0 0 DWAYNE LESLIE TRUSTEE 1.0 0.0 X 0 0 0 ERIK VANDENBURGH TRUSTEE 1.0 0.0 X 0 0 0 GINA BROWN TRUSTEE 1.0 0.0 X 0 0 0 JANA AAGAARD TRUSTEE 1.0 0.0 X 0 0 0 KAREN CRESS TRUSTEE 1.0 0.0 X 0 0 0 KENNETH WEISS TRUSTEE 1.0 0.0 X 0 0 0 LEON BROWN TRUSTEE 1.0 0.0 X 0 0 0 MARC WOODSON TRUSTEE 1.0 0.0 X 0 0 0 NIELS-ERIK ANDREASEN TRUSTEE 1.0 0.0 X 0 0 0 RUTH CHUNG TRUSTEE 1.0 0.0 X 0 0 0 SANDRA ROBERTS BOARD CHAIR 1.0 0.0 X 0 0 0 STEPHEN MAYER BOARD TREASURER 1.0 0.0 X 0 0 0 STEVEN HERBER BOARD VICE CHAIR 1.0 0.0 X 0 0 0 JOY HIRDLER PUC CFO/VP FOR FINANCE 40.0 0.0 X 100477 0 7842 lindsay hayasaka PUC VP FOR ACADEMICS 40.0 0.0 X 92726 0 7227 HANNAH SARAVANAKUMAR ASSOCIATE PROFESSOR OF NURSING 40.0 0.0 X 115089 0 9053 JEAN BULLER PROFESSOR OF EDUCATION 40.0 0.0 X 111424 0 8736 KIMBERLY DUNKER DEAN OF NURSING DEPARTMENT 40.0 0.0 X 131901 0 10090 ROBERT PAULSON PROFESSOR OF KINESIOLOGY 40.0 0.0 X 112548 0 6000 STACY NELSON EXECUTIVE DIRECTOR HUMAN RESOURCES 40.0 0.0 X 112599 0 8503 973984 0 90969 9 false true false 0 2846463 7058298 9904761 TUITION & FEES 611710 26069203 26069203 MEN & WOMEN'S DORMITORIES 611710 3404579 3404579 STUDENT HOUSING 611710 1585108 1585108 VARIOUS FEES 611710 49248 49248 FOOD SERVICE 611710 13892 13892 1399093 1325006 74087 0 32521123 1584820 1584820 971210 172548 798662 0 798662 75103 723559 2777410 70534 2184271 0 593139 70534 663673 663673 WATER SYSTEM 900099 854 854 LAND EASEMENT SALE 900099 4000000 4000000 0 0 0 0 4000854 49473893 32447890 149190 6972052 12824253 12824253 664240 287097 197930 179213 13830305 12078150 1639247 112908 1972779 1693041 245952 33786 3182728 3041176 80077 61475 1011919 868430 126159 17330 35582 35582 0 0 94093 0 94093 0 137101 0 137101 0 2113467 2092074 0 21393 462640 460312 744 1584 1906168 1705812 125507 74849 846547 802526 12767 31254 3886949 3524153 362796 0 1236026 1141521 0 94505 1671951 1468839 203112 0 1818817 1612556 206261 0 1081856 1075492 6364 BUILDING & EQUIPMENT REPAIR 1121749 742633 378803 313 BANKING FEES 280831 185971 94860 0 FEES, LICENSE, ACCREDITATION 139641 92473 47168 0 MISCELLANEOUS 126953 12695 0 114258 0 0 0 0 50446595 45744786 3958941 742868 7948 0 2063751 2036218 4949274 5285979 6653491 1676240 0 0 0 0 5998117 5307279 299303 270875 622834 632057 95821830 56028804 40538153 39793026 24793976 26247529 0 0 0 0 731623 735180 86658470 81984383 9120959 6451547 0 0 0 0 0 0 0 0 0 0 53684764 53277339 0 0 6969630 4906631 69775353 64635517 X -20044241 -18584068 36927358 35932934 16883117 17348866 86658470 81984383 X -972702 1393978 44473 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 860.0 1 false 10.0 500 32738045 565659 3248315 1697698 632784 34221537 31215552 48918 2271514 581280 216659 32738045 34745313 107481 -2821296 249424 566522 31215552 30090803 88680 5275653 278223 431600 34745313 29213723 278545 1028896 655739 -225378 30090803 0.0748 0.9252 0.0 false false 11083509 2101605 13185114 49942599 34980037 14962562 19463817 12176982 7286835 13230300 8871785 4358515 39793026 DEPOSITS FROM OTHERS 1416115 TRUSTS PAYABLE 541369 ASSET RETIREMENT OBLIGATION 2949147 4906631 46025382 1393978 7981764 9375742 36649640 12824253 12824253 49473893 45807471 8185129 8185129 37622342 12824253 12824253 50446595 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part II, Line 9 Conservation easements financial reporting THE REVENUE WAS RECORDED WHEN IT WAS RECEIVED IN DECEMBER OF 2018. ALL RELATED EXPENSES FOR THE CARE OF THE EASEMENT ARE ACCOUNTED FOR IN OPERATIONS AND MAINTENANCE. Schedule D, Part V, Line 4 Intended uses of endowment funds PACIFIC UNION COLLEGE'S ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR STUDENT SCHOLARSHIPS, GENERAL OPERATIONS, CAPITAL PROJECTS AND ENDOWED CHAIRS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 HOWELL MOUNTAIN ENTERPRISES REVENUE - 7764743 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 44473 RENTAL EXPENSE - 172548 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT AID RECLASS - 12824253 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 HOWELL MOUNTAIN ENTERPRISES EXPENSE - 8012581 RENTAL EXPENSE - 172548 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT AID RECLASS - 12824253 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 DISCRIMINATION POLICY WAS PUBLISHED ON THE WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT PACIFIC UNION COLLEGE RECEIVES ACCESS TO FEDERAL FUNDS FOR EDUCATIONAL LOANS AND SCHOLARSHIPS. true EDUCATIONAL ASSISTANCE/SCHOLARSHIPS 914 12824253 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. ALL SCHOLARSHIPS ARE MONITORED FOR APPROPRIATE USE BY MONITORING REGISTRATION AND SATISFACTORY COMPLETION OF COURSES AND PROGRAMS TOWARDS EDUCATIONAL REQUIREMENTS. X X true true X X X true false false false false false false false false RALPH TRECARTIN BOARD SECRETARY & PUC PRESIDENT 193980 0 0 0 3240 0 15518 0 18000 0 230738 0 0 0 Schedule J, Part I, Line 1a Travel for companions OCCASIONALLY, EMPLOYEES' SPOUSES JOIN THE EMPLOYEE FOR TRAVEL PURPOSES. THIS IS A TAXABLE BENEFIT FOR THE EMPLOYEE BECAUSE THE SPOUSES DO NOT MEET THE BUSINESS PURPOSE REQUIREMENT. THE TRAVEL FOR COMPANIONS BENEFIT IS AVAILABLE TO THE PRESIDENT, VICE PRESIDENT, AND ASSOCIATE VICE PRESIDENTS. Schedule J, Part I, Line 1a Housing allowance or residence for personal use PACIFIC UNION COLLEGE PROVIDES HOUSING TO THE PRESIDENT. THE HOME IS LOCATED ON CAMPUS AND IS REGULARLY USED FOR BUSINESS PURPOSES. THE PRESIDENT LIVES IN THE PROVIDED HOUSE AS A CONDITION OF EMPLOYMENT. AS SUCH, THE HOUSING BENEFIT IS NON-TAXABLE. Schedule J, Part I, Line 4a Severance or change-of-control payment ROBERT PAULSON RECEIVED $29,919 IN SEVERANCE DURING CALENDAR YEAR 2023. Form 990, Part VI, Line 1b NON-INDEPENDENT BOARD MEMBER RALPH TRECARTIN IS COMPENSATED AS THE PRESIDENT OF THE COLLEGE AND IS THEREFORE A NON-INDEPENDENT BOARD MEMBER. Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION OF TOP OFFICIALS AND KEY EMPLOYEES COMPENSATION FOR TOP OFFICIALS AND KEY EMPLOYEES ARE REVIEWED IN ACCORDANCE WITH THE NORTH AMERICAN DIVISION OF SEVENTH-DAY ADVENTISTS SCHEDULES. AN ANNUAL REVIEW IS PERFORMED BY AUDITORS OF THE GENERAL CONFERENCE OF SEVENTH DAY ADVENTISTS. THE AUDITOR'S REPORT IS REVIEWED BY THE AUDIT COMMITTEE AND FINANCE COMMITTEE AND PRESENTED TO THE FULL BOARD FOR APPROVAL. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT CPA FIRM. IT IS THEN REVIEWED IN DETAIL BY THE CFO, CONTROLLER, AND BOARD PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL TRUSTEES SHALL DISCLOSE TO THE BOARD OF TRUSTEES ON AN ANNUAL BASIS ANY POSSIBLE CONFLICT OF INTEREST. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A MEETING OF THE BOARD OR ANY OF ITS COMMITTEES IN WHICH THE TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH A MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OF TRUSTEES OR COMMITTEE OF THE BOARD TO RESOLVE THE QUESTION BY A MAJORITY VOTE. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue OTHER - Total Revenue: 1399093, Related or Exempt Function Revenue: 1325006, Unrelated Business Revenue: 74087, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 44473; HOWELL MOUNTAIN ENTERPRISES PO BOX 159 ANGWIN CA 94508 680168059 RETAIL CA PUC C Corporation 1725368 1420112 1.00 true CHARITABLE REMAINDER TRUSTS (2) ONE ANGWIN AVE ANGWIN CA 95408 CHAR. REM. TR CA NA Trust false false false false true true false false false false true false false false false false false false false false HOWELL MOUNTAIN ENTERPRISES D 3883279 CASH HOWELL MOUNTAIN ENTERPRISES J 110424 CASH