Totals
- Total revenue
- $108,927,210
- Total expenses
- $105,067,053
- Contributions and grants received
- $8,288,706
- Grants paid
- $40,752,327
- Program service revenue
- $91,732,734
- Investment income
- $7,906,807
- Other revenue
- $998,963
- Total assets, end of year
- $311,444,630
- Total liabilities, end of year
- $66,400,279
- Net assets or fund balances, end of year
- $245,044,351
- Program services expenses (Part IX)
- $92,999,042
- Management and general expenses
- $9,013,203
- Fundraising expenses
- $3,054,808
- Program service expenses (Part III)
- $92,999,042
Program services were 88.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$27,705
-
1e · Government grants (contributions)
$889,890
-
1f · All other contributions, gifts and grants
$7,371,111
-
1g · Noncash contributions included above
$1,399,491
-
2a · Program service revenue: TUITION REVENUE
total $80,336,472 · related or exempt $80,336,472
-
2b · Program service revenue: AUXILIARY SERVICE REVENUE
total $10,847,342 · related or exempt $10,847,342
-
2c · Program service revenue: ATHLETICS
total $548,920 · related or exempt $548,920
-
3 · Investment income
total $4,674,169 · excluded $4,674,169
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $833,427
-
6b · Less rental expenses
real property $395,339
-
6c · Rental income or loss
real property $438,088 · personal property $0
-
6d · Net rental income or loss
total $438,088 · related or exempt $438,088
-
7a · Gross sales of assets other than inventory
securities $47,026,594
-
7b · Less cost or other basis and sales expenses
securities $42,596,214 · other assets $1,197,742
-
7c · Gain or loss
securities $4,430,380 · other assets -$1,197,742
-
7d · Net gain or loss
total $3,232,638 · excluded $3,232,638
-
8a · Fundraising events: gross income
$54,216
-
8a · Fundraising events: contributions included on line 1c
$27,705
-
8b · Fundraising events: direct expenses
$41,061
-
8c · Net income from fundraising events
total $13,155 · excluded $13,155
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: PARKING
total $118,862 · related or exempt $118,862
-
11b · Other revenue: OTHER REVENUE
total $428,858 · related or exempt $428,858
-
11e · Other revenue, total
$547,720
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $40,535,276 · program services $40,535,276
-
3 · Grants to foreign organizations and individuals
total $217,051 · program services $217,051
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $1,015,474 · program services $317,524 · management and general $604,656 · fundraising $93,294
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $30,209,286 · program services $27,342,502 · management and general $1,347,566 · fundraising $1,519,218
-
8 · Pension plan contributions
total $654,601 · program services $553,856 · management and general $53,536 · fundraising $47,209
-
9 · Other employee benefits
total $5,898,185 · program services $4,041,245 · management and general $1,528,150 · fundraising $328,790
-
10 · Payroll taxes
total $2,250,553 · program services $1,988,773 · management and general $140,954 · fundraising $120,826
-
11a · Fees: management
total $10,458,132 · program services $8,662,729 · management and general $1,171,645 · fundraising $623,758
-
11b · Fees: legal
total $178,886 · management and general $178,886
-
11c · Fees: accounting
total $118,350 · management and general $118,350
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $41,472 · fundraising $41,472
-
11f · Fees: investment management
total $54,324 · management and general $54,324
-
11g · Fees: other
total $18,377 · program services $13,288 · management and general $5,089
-
12 · Advertising and promotion
total $389,241 · program services $135,725 · management and general $253,516
-
13 · Office expenses
total $124,489 · fundraising $124,489
-
14 · Information technology
total $721,803 · program services $411,625 · management and general $302,915 · fundraising $7,263
-
15 · Royalties
total $0
-
16 · Occupancy
total $2,442,368 · program services $1,918,403 · management and general $376,945 · fundraising $147,020
-
17 · Travel
total $1,691,435 · program services $1,630,589 · management and general $59,377 · fundraising $1,469
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $10,083 · program services $6,880 · management and general $3,203
-
20 · Interest
total $2,503,708 · program services $2,041,414 · management and general $462,294
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $3,892,236 · program services $3,173,559 · management and general $718,677
-
23 · Insurance
total $1,641,723 · program services $8,603 · management and general $1,633,120
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $9,861 · end of year $9,579
-
2 · Savings and temporary cash investments
beginning of year $15,835,643 · end of year $7,497,206
-
3 · Pledges and grants receivable
beginning of year $5,452,706 · end of year $3,674,279
-
4 · Accounts receivable
beginning of year $6,746,002 · end of year $7,457,118
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $3,783,533 · end of year $4,005,435
-
8 · Inventories for sale or use
beginning of year $24,845 · end of year $24,845
-
9 · Prepaid expenses and deferred charges
beginning of year $3,311,872 · end of year $1,643,201
-
10a · Land, buildings and equipment: cost or other basis
$235,769,044
-
10b · Land, buildings and equipment: accumulated depreciation
$85,473,085
-
10c · Land, buildings and equipment, net
beginning of year $135,071,249 · end of year $150,295,959
-
11 · Investments: publicly traded securities
beginning of year $122,679,901 · end of year $120,124,450
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $15,743,855 · end of year $16,712,558
-
17 · Accounts payable and accrued expenses
beginning of year $8,207,994 · end of year $6,198,021
-
18 · Grants payable
beginning of year $4,352,622 · end of year $4,145,937
-
19 · Deferred revenue
beginning of year $2,114,191 · end of year $1,554,630
-
20 · Tax-exempt bond liabilities
beginning of year $56,152,684 · end of year $53,042,968
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $1,597,497 · end of year $1,458,723
-
27 · Net assets without donor restrictions
beginning of year $116,490,671 · end of year $123,092,219
-
28 · Net assets with donor restrictions
beginning of year $119,743,808 · end of year $121,952,132
Mission and programs · 2022
Mission
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.
Activities or mission (Part I)
LINFIELD UNIVERSITY IS AN UNDERGRADUATE AND GRADUATE UNIVERSITY RECOGNIZED FOR ITS STRONG TEACHING FACULTY, OUTSTANDING SCIENCE PROGRAMS AND DISTINCTIVE INTERNATIONAL EMPHASIS.
-
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.
Expenses $74,486,339 · Grants $40,752,327 · Revenue $81,510,777
-
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.
Expenses $12,956,419 · Revenue $100,836
-
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.
Expenses $5,556,284 · Revenue $11,106,929
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Miles DavisMILES DAVIS
PRESIDENT/BOARD MEMBER
- Total calculated
- $380,106
- From this org
- $353,919
- From related orgs
- $0
- Other
- $26,187
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $338,518
- Bonus
- $0
- Other
- $15,401
- Deferred
- $9,900
- Nontaxable benefits
- $16,287
- Filer's total
- $380,106
-
Jennifer MaddenJENNIFER MADDEN
DEAN OF SCHOOL OF BUSINESS
- Total calculated
- $200,582
- From this org
- $175,808
- From related orgs
- $0
- Other
- $24,774
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $175,808
- Bonus
- $0
- Other
- $0
- Deferred
- $5,100
- Nontaxable benefits
- $19,674
- Filer's total
- $200,582
-
Susan Agre-KippenhanSUSAN AGRE-KIPPENHAN
PROVOST/VP ACADEMIC(LEFT 7/22)
- Total calculated
- $197,408
- From this org
- $187,443
- From related orgs
- $0
- Other
- $9,965
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $129,474
- Bonus
- $0
- Other
- $57,969
- Deferred
- $3,478
- Nontaxable benefits
- $6,487
- Filer's total
- $197,408
-
Joseph HunterJOSEPH HUNTER
VP ADVANCEMENT
- Total calculated
- $193,979
- From this org
- $172,050
- From related orgs
- $0
- Other
- $21,929
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $172,050
- Bonus
- $0
- Other
- $0
- Deferred
- $5,250
- Nontaxable benefits
- $16,679
- Filer's total
- $193,979
-
Allison HornALLISON HORN
ASSOCIATE VP OF ADMINISTRATION
- Total calculated
- $173,266
- From this org
- $156,932
- From related orgs
- $0
- Other
- $16,334
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $156,932
- Bonus
- $0
- Other
- $0
- Deferred
- $4,200
- Nontaxable benefits
- $12,134
- Filer's total
- $173,266
-
Joseph Wilferth Left 922JOSEPH WILFERTH LEFT 922
DEAN COLLEGE ARTS & SCIENCE
- Total calculated
- $165,433
- From this org
- $139,354
- From related orgs
- $0
- Other
- $26,079
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $139,354
- Bonus
- $0
- Other
- $0
- Deferred
- $4,106
- Nontaxable benefits
- $21,973
- Filer's total
- $165,433
-
Susan Hopp Left 722SUSAN HOPP LEFT 722
VP STUDENT SVCS/DEAN STUDENTS
- Total calculated
- $164,212
- From this org
- $152,092
- From related orgs
- $0
- Other
- $12,120
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $105,425
- Bonus
- $0
- Other
- $46,667
- Deferred
- $4,200
- Nontaxable benefits
- $7,920
- Filer's total
- $164,212
-
Paul SmithPAUL SMITH
DEAN OF SCHOOL OF NURSING
- Total calculated
- $160,721
- From this org
- $143,311
- From related orgs
- $0
- Other
- $17,410
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $143,311
- Bonus
- $0
- Other
- $0
- Deferred
- $3,859
- Nontaxable benefits
- $13,551
- Filer's total
- $160,721
-
Ginny BlacksonGINNY BLACKSON
DIRECTOR OF LIBRARY
- Total calculated
- $133,391
- From this org
- $126,340
- From related orgs
- $0
- Other
- $7,051
- Hours/week
- 40
-
Michael Wenz Start 112022MICHAEL WENZ START 112022
VP FINANCE & ADMIN
- Total calculated
- $18,375
- From this org
- $15,710
- From related orgs
- $0
- Other
- $2,665
- Hours/week
- 40
-
David BacaDAVID BACA
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Steve BilsSTEVE BILS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Phillip BondPHILLIP BOND
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Robert BreshockROBERT BRESHOCK
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Kerry CarmodyKERRY CARMODY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Scott ChambersSCOTT CHAMBERS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Pamela ClaassenPAMELA CLAASSEN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Martha CoxMARTHA COX
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Dave DillonDAVE DILLON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Lucinda FournierLUCINDA FOURNIER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Leda GarsideLEDA GARSIDE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Brian GerritzBRIAN GERRITZ
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Michelle GiguereMICHELLE GIGUERE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Glen GiovannettiGLEN GIOVANNETTI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
David HaugebergDAVID HAUGEBERG
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Kellanne HenryKELLANNE HENRY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Erika MarksburyERIKA MARKSBURY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Moe MomtaziMOE MOMTAZI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Norman NixonNORMAN NIXON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Amy ProsenjakAMY PROSENJAK
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Su-Yen WongSU-YEN WONG
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Harold TuHAROLD TU
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
John NoslerJOHN NOSLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Kirby DyessKIRBY DYESS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Marcy TownsMARCY TOWNS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Marv HenbergMARV HENBERG
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Preslie PetrickPRESLIE PETRICK
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Ranette KamakaRANETTE KAMAKA
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Ryan HarrisRYAN HARRIS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Tim NickersonTIM NICKERSON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Travel for companions
- 1a · Housing allowance or residence for personal use
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 4a · Severance or change-of-control payment
Answered no
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- SCHEDULE J, PART I, LINE 1A
- 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. The UNIVERSITY pays club dues to Michelbook Country Club and the Arlington Club as part of the Presidents role(e.g. fundraising, external relations, meeting space, etc.). The UNIVERSITY occasionally pays travel costs for the presidents spouse if she is attending alumni gatherings or other events where it benefits the UNIVERSITY to have the president and his wife present. These are all non-taxable benefits.
- SCHEDULE J, PART I, LINE 4A
- SUSAN AGRE-KIPPENHAN RECEIVED SEVERENCE IN THE AMOUNT OF $57,969 REPORTED ON THEIR 2022 W2. SUSAN HOPP RECEIVED SEVERENCE IN THE AMOUNT OF $46,667 REPORTED ON THEIR 2022 W2.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
12A · SUPPORTING · OR · controlled entity
Directly controlled by LINFIELD
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
ACORN TO OAK WINE LLC
WINE EDUC. · OR
Directly controlled by LINFIELD
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 May 2024
- IRS schema version
- 2022v5.0
- Source object
- 202400929349301110
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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