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Nonprofiteer
← PALMER COLLEGE OF CHIROPRATIC- WEST

Form 990 for tax year 2024

Filed by PALMER COLLEGE OF CHIROPRATIC- WEST.

Totals

Total revenue
$593,616
Total expenses
$6,565,646
Contributions and grants received
$21,615
Grants paid
$169,213
Program service revenue
$1,749,668
Investment income
-$775,366
Other revenue
-$402,301
Total assets, end of year
$6,962,389
Total liabilities, end of year
$345,859
Net assets or fund balances, end of year
$6,616,530
Program services expenses (Part IX)
$5,557,209
Management and general expenses
$1,008,437
Fundraising expenses
$0
Program service expenses (Part III)
$5,557,209

Program services were 84.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • TREVOR V IRELAND DC

    TRUSTEE/CHAIRPERSON

    Total calculated
    $0
    Hours/week
    10 + 20 related

  • PAUL VANDUYNE PE DC

    TRUSTEE/VICE CHAIRPERSON

    Total calculated
    $0
    Hours/week
    2 + 5 related

  • VICKIE A PALMER HCD

    TRUSTEE/SECRETARY GENERAL

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DON BETZ PHD

    TRUSTEE

    Total calculated
    $1,485
    From this org
    $0
    From related orgs
    $1,485
    Other
    $0
    Hours/week
    1 + 1 related

  • MICHAEL CHANCE DC

    TRUSTEE

    Total calculated
    $2,784
    From this org
    $0
    From related orgs
    $2,784
    Other
    $0
    Hours/week
    1 + 1 related

  • DONNA CRAFT DC

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DONALD DOUCETTE PHD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SUSAN HATFIELD PHD

    TRUSTEE

    Total calculated
    $658
    From this org
    $0
    From related orgs
    $658
    Other
    $0
    Hours/week
    1 + 1 related

  • NATHAN HINKELDEY DC DACRB

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • CHARLES KELLER DC MA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • KENNETH R KOUPAL

    TRUSTEE/INTERIM ASST SEC GENERAL

    Total calculated
    $1,099
    From this org
    $0
    From related orgs
    $1,099
    Other
    $0
    Hours/week
    1 + 1 related

  • KENT PILCHER

    TRUSTEE

    Total calculated
    $2,464
    From this org
    $0
    From related orgs
    $2,464
    Other
    $0
    Hours/week
    1 + 1 related

  • DENNIS MARCHIORI DC PHD

    PRESIDENT/CHANCELLOR

    Total calculated
    $1,336,440
    From this org
    $0
    From related orgs
    $1,207,266
    Other
    $129,174
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $467,830 related
    Bonus
    $0 + $100,000 related
    Other
    $0 + $639,436 related
    Deferred
    $0 + $93,084 related
    Nontaxable benefits
    $0 + $36,090 related
    Filer's total
    $0 + $1,336,440 related

  • JENNIFER RANDAZZO

    TREASURER

    Total calculated
    $348,565
    From this org
    $0
    From related orgs
    $240,409
    Other
    $108,156
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $195,116 related
    Bonus
    $0 + $45,000 related
    Other
    $0 + $293 related
    Deferred
    $0 + $68,987 related
    Nontaxable benefits
    $0 + $39,169 related
    Filer's total
    $0 + $348,565 related

  • GREGORY SNOW

    DEAN

    Total calculated
    $242,815
    From this org
    $221,548
    From related orgs
    $0
    Other
    $21,267
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $213,950
    Bonus
    $7,000
    Other
    $598
    Deferred
    $17,352
    Nontaxable benefits
    $3,915
    Filer's total
    $242,815

  • BRIAN NOOK

    ASSOC DEAN

    Total calculated
    $183,805
    From this org
    $144,016
    From related orgs
    $0
    Other
    $39,789
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $138,016
    Bonus
    $6,000
    Other
    $0
    Deferred
    $11,463
    Nontaxable benefits
    $28,326
    Filer's total
    $183,805

  • THERESE REANEY-COOK

    ASSOC CLINICAL PROF. (THRU 12/24)

    Total calculated
    $184,597
    From this org
    $162,369
    From related orgs
    $0
    Other
    $22,228
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $115,103
    Bonus
    $0
    Other
    $47,266
    Deferred
    $8,539
    Nontaxable benefits
    $13,689
    Filer's total
    $184,597

  • ARDEN LAWSON-HENZE

    ASSOC CLINICAL PROF. (THRU 12/24)

    Total calculated
    $198,218
    From this org
    $149,656
    From related orgs
    $0
    Other
    $48,562
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $102,390
    Bonus
    $0
    Other
    $47,266
    Deferred
    $8,419
    Nontaxable benefits
    $40,143
    Filer's total
    $198,218

  • RACHEL FROZENFAR

    ASSOC CLINICAL PROF. (THRU 09/24)

    Total calculated
    $171,577
    From this org
    $147,128
    From related orgs
    $0
    Other
    $24,449
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $95,298
    Bonus
    $0
    Other
    $51,830
    Deferred
    $6,269
    Nontaxable benefits
    $18,180
    Filer's total
    $171,577

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 · First-class or charter travel
  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 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)

PART I, LINE 1A
FIRST CLASS OR CHARTER TRAVEL - FIRST CLASS TRAVEL IS ONLY PERMITTED BY THE CURRENT CHAIRMAN OF THE BOARD OF TRUSTEES SINCE HE IS LOCATED IN ANCHORAGE, ALASKA. CHARTER TRAVEL IS ALLOWED IF IT IS LESS EXPENSIVE THAN INDIVIDUAL AIRFARE WHEN A GROUP IS TRAVELING. THESE BENEFITS ARE NOT TREATED AS TAXABLE INCOME. TRAVELS FOR COMPANIONS - FOR ONE BOARD MEETING A YEAR, SPOUSES OF THE BOARD OF TRUSTEES ARE INVITED TO ACCOMPANY HIS/HER SPOUSE TO THE CITY WHERE THE MEETING TAKES PLACE. MOST YEARS THE COLLEGE REIMBURSES THE TRUSTEE MEMBER FOR THE SPOUSE'S TRAVEL AND EACH TRUSTEE MEMBER IS PROVIDED AN IRS FORM 1099 FOR THAT REIMBURSEMENT. ON A LESS FREQUENT BASIS, SPOUSES OF EXECUTIVES ARE INVITED TO BOARD MEETINGS. THE COST OF THAT TRAVEL IS ADDED TO AN EMPLOYEE'S IRS FORM W-2.
PART I, LINE 3
COMPENSATION FOR THE PRESIDENT/CHANCELLOR IS DETERMINED BY THE BOARD OF PALMER COLLEGE FOUNDATION, A RELATED ENTITY.
PART I, LINES 4A-B
THE FOLLOWING INDIVIDUALS RECEIVED A SEVERANCE PAYMENT: * $46,511 FOR ARDEN LAWSON-HENZE * $46,511 FOR THERESE REANEY-COOK * $50,585 FOR RACHEL FROZENFAR PALMER COLLEGE FOUNDATION, A RELATED ENTITY, MAINTAINS A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE. THE PLAN PROVIDES FOR THE ORGANIZATION TO MAKE CONTRIBUTIONS FOR ELIGIBLE EMPLOYEES. CONTRIBUTIONS DURING THE YEAR TOTALED $387,732. THE FOLLOWING INDIVIDUALS HAD CONTRIBUTIONS DURING THE YEAR: * $67,884 FOR DENNIS MARCHIORI, DC, PH.D. * $52,500 FOR JENNIFER RANDAZZO

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.

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

Provenance

Return type
form_990
Tax year
2024
Filed
9 February 2026
IRS schema version
2024v5.5
Source object
202610419349301436

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