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Nonprofiteer
← PACIFIC UNION COLLEGE

Form 990 for tax year 2023

Filed by PACIFIC UNION COLLEGE.

Totals

Total revenue
$49,473,893
Total expenses
$50,446,595
Contributions and grants received
$9,904,761
Grants paid
$12,824,253
Program service revenue
$32,521,123
Investment income
$2,248,493
Other revenue
$4,799,516
Total assets, end of year
$81,984,383
Total liabilities, end of year
$64,635,517
Net assets or fund balances, end of year
$17,348,866
Program services expenses (Part IX)
$45,744,786
Management and general expenses
$3,958,941
Fundraising expenses
$742,868
Program service expenses (Part III)
$45,744,786

Program services were 90.7% 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.

  • 1e · Government grants (contributions)

    $2,846,463

  • 1f · All other contributions, gifts and grants

    $7,058,298

  • 2a · Program service revenue: TUITION & FEES

    total $26,069,203 · related or exempt $26,069,203

  • 2b · Program service revenue: MEN & WOMEN'S DORMITORIES

    total $3,404,579 · related or exempt $3,404,579

  • 2c · Program service revenue: STUDENT HOUSING

    total $1,585,108 · related or exempt $1,585,108

  • 2d · Program service revenue: VARIOUS FEES

    total $49,248 · related or exempt $49,248

  • 2e · Program service revenue: FOOD SERVICE

    total $13,892 · related or exempt $13,892

  • 2f · All other program service revenue

    total $1,399,093 · related or exempt $1,325,006 · unrelated business $74,087 · excluded $0

  • 3 · Investment income

    total $1,584,820 · excluded $1,584,820

  • 6a · Gross rents

    real property $971,210

  • 6b · Less rental expenses

    real property $172,548

  • 6c · Rental income or loss

    real property $798,662 · personal property $0

  • 6d · Net rental income or loss

    total $798,662 · unrelated business $75,103 · excluded $723,559

  • 7a · Gross sales of assets other than inventory

    securities $2,777,410 · other assets $70,534

  • 7b · Less cost or other basis and sales expenses

    securities $2,184,271 · other assets $0

  • 7c · Gain or loss

    securities $593,139 · other assets $70,534

  • 7d · Net gain or loss

    total $663,673 · excluded $663,673

  • 11a · Other revenue: WATER SYSTEM

    total $854 · related or exempt $854

  • 11b · Other revenue: LAND EASEMENT SALE

    total $4,000,000 · excluded $4,000,000

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $4,000,854

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $12,824,253 · program services $12,824,253

  • 5 · Compensation of officers, directors and key employees

    total $664,240 · program services $287,097 · management and general $197,930 · fundraising $179,213

  • 7 · Other salaries and wages

    total $13,830,305 · program services $12,078,150 · management and general $1,639,247 · fundraising $112,908

  • 8 · Pension plan contributions

    total $1,972,779 · program services $1,693,041 · management and general $245,952 · fundraising $33,786

  • 9 · Other employee benefits

    total $3,182,728 · program services $3,041,176 · management and general $80,077 · fundraising $61,475

  • 10 · Payroll taxes

    total $1,011,919 · program services $868,430 · management and general $126,159 · fundraising $17,330

  • 11a · Fees: management

    total $35,582 · program services $35,582 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $94,093 · program services $0 · management and general $94,093 · fundraising $0

  • 11c · Fees: accounting

    total $137,101 · program services $0 · management and general $137,101 · fundraising $0

  • 11g · Fees: other

    total $2,113,467 · program services $2,092,074 · management and general $0 · fundraising $21,393

  • 12 · Advertising and promotion

    total $462,640 · program services $460,312 · management and general $744 · fundraising $1,584

  • 13 · Office expenses

    total $1,906,168 · program services $1,705,812 · management and general $125,507 · fundraising $74,849

  • 14 · Information technology

    total $846,547 · program services $802,526 · management and general $12,767 · fundraising $31,254

  • 16 · Occupancy

    total $3,886,949 · program services $3,524,153 · management and general $362,796 · fundraising $0

  • 17 · Travel

    total $1,236,026 · program services $1,141,521 · management and general $0 · fundraising $94,505

  • 20 · Interest

    total $1,671,951 · program services $1,468,839 · management and general $203,112 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,818,817 · program services $1,612,556 · management and general $206,261 · fundraising $0

  • 23 · Insurance

    total $1,081,856 · program services $1,075,492 · management and general $6,364

  • 24a · Other expenses: BUILDING & EQUIPMENT REPAIR

    total $1,121,749 · program services $742,633 · management and general $378,803 · fundraising $313

  • 24b · Other expenses: BANKING FEES

    total $280,831 · program services $185,971 · management and general $94,860 · fundraising $0

  • 24c · Other expenses: FEES, LICENSE, ACCREDITATION

    total $139,641 · program services $92,473 · management and general $47,168 · fundraising $0

  • 24d · Other expenses: MISCELLANEOUS

    total $126,953 · program services $12,695 · management and general $0 · fundraising $114,258

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,948 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $2,063,751 · end of year $2,036,218

  • 3 · Pledges and grants receivable

    beginning of year $4,949,274 · end of year $5,285,979

  • 4 · Accounts receivable

    beginning of year $6,653,491 · end of year $1,676,240

  • 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 $5,998,117 · end of year $5,307,279

  • 8 · Inventories for sale or use

    beginning of year $299,303 · end of year $270,875

  • 9 · Prepaid expenses and deferred charges

    beginning of year $622,834 · end of year $632,057

  • 10a · Land, buildings and equipment: cost or other basis

    $95,821,830

  • 10b · Land, buildings and equipment: accumulated depreciation

    $56,028,804

  • 10c · Land, buildings and equipment, net

    beginning of year $40,538,153 · end of year $39,793,026

  • 11 · Investments: publicly traded securities

    beginning of year $24,793,976 · end of year $26,247,529

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $731,623 · end of year $735,180

  • 17 · Accounts payable and accrued expenses

    beginning of year $9,120,959 · end of year $6,451,547

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 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 $53,684,764 · end of year $53,277,339

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $6,969,630 · end of year $4,906,631

  • 27 · Net assets without donor restrictions

    beginning of year -$20,044,241 · end of year -$18,584,068

  • 28 · Net assets with donor restrictions

    beginning of year $36,927,358 · end of year $35,932,934

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION.

  • 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.

    Expenses $45,744,786 · Grants $12,824,253 · Revenue $32,521,977

As filed on the 2023 return.

Listed in Part VII

  • Ralph Trecartin

    BOARD SECRETARY & PUC PRESIDENT

    Total calculated
    $230,738
    From this org
    $197,220
    From related orgs
    $0
    Other
    $33,518
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,980
    Bonus
    $0
    Other
    $3,240
    Deferred
    $15,518
    Nontaxable benefits
    $18,000
    Filer's total
    $230,738

  • Andre Wang

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Berit Von Pohle

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Bradford Newton

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Carlos Camacho

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dan Serns

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dwayne Leslie

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Erik Vandenburgh

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Gina Brown

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jana Aagaard

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Karen Cress

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Kenneth Weiss

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Leon Brown

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Marc Woodson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Niels-Erik Andreasen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Ruth Chung

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Sandra Roberts

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Stephen Mayer

    BOARD TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Steven Herber

    BOARD VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Joy Hirdler

    PUC CFO/VP FOR FINANCE

    Total calculated
    $108,319
    From this org
    $100,477
    From related orgs
    $0
    Other
    $7,842
    Hours/week
    40

  • lindsay hayasaka

    PUC VP FOR ACADEMICS

    Total calculated
    $99,953
    From this org
    $92,726
    From related orgs
    $0
    Other
    $7,227
    Hours/week
    40

  • Hannah Saravanakumar

    ASSOCIATE PROFESSOR OF NURSING

    Total calculated
    $124,142
    From this org
    $115,089
    From related orgs
    $0
    Other
    $9,053
    Hours/week
    40

  • Jean Buller

    PROFESSOR OF EDUCATION

    Total calculated
    $120,160
    From this org
    $111,424
    From related orgs
    $0
    Other
    $8,736
    Hours/week
    40

  • Kimberly Dunker

    DEAN OF NURSING DEPARTMENT

    Total calculated
    $141,991
    From this org
    $131,901
    From related orgs
    $0
    Other
    $10,090
    Hours/week
    40

  • Robert Paulson

    PROFESSOR OF KINESIOLOGY

    Total calculated
    $118,548
    From this org
    $112,548
    From related orgs
    $0
    Other
    $6,000
    Hours/week
    40

  • Stacy Nelson

    EXECUTIVE DIRECTOR HUMAN RESOURCES

    Total calculated
    $121,102
    From this org
    $112,599
    From related orgs
    $0
    Other
    $8,503
    Hours/week
    40

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
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 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 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.

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.

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.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • HOWELL MOUNTAIN ENTERPRISES

    C Corporation · RETAIL · CA · 100% owned · share of income $1,725,368 · share of assets $1,420,112 · controlled entity

    Directly controlled by PUC

  • CHARITABLE REMAINDER TRUSTS (2)

    Trust · CHAR. REM. TR · CA

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202541359349314484

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