Totals
- Total revenue
- $15,221,182
- Total expenses
- $20,017,680
- Contributions and grants received
- $1,517,338
- Grants paid
- $2,094,322
- Program service revenue
- $13,233,107
- Investment income
- $322,539
- Other revenue
- $148,198
- Total assets, end of year
- $28,057,593
- Total liabilities, end of year
- $14,699,338
- Net assets or fund balances, end of year
- $13,358,255
- Program services expenses (Part IX)
- $15,096,819
- Management and general expenses
- $4,468,591
- Fundraising expenses
- $452,270
- Program service expenses (Part III)
- $15,096,819
Program services were 75.4% 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
$5,513
-
1e · Government grants (contributions)
$958,002
-
1f · All other contributions, gifts and grants
$553,823
-
1g · Noncash contributions included above
$265,825
-
2a · Program service revenue: TUITION
total $11,585,032 · related or exempt $11,585,032
-
2b · Program service revenue: HOUSING & FOOD SERVICES
total $948,807 · related or exempt $948,807
-
2c · Program service revenue: OTHER STUDENT SERVICES
total $393,842 · related or exempt $393,842
-
2d · Program service revenue: BOOKSTORE
total $305,426 · related or exempt $305,426
-
3 · Investment income
total $393,342 · excluded $393,342
-
6a · Gross rents
real property $159,169
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $159,169
-
6d · Net rental income or loss
total $159,169 · related or exempt $159,169
-
7a · Gross sales of assets other than inventory
securities $10,400,831 · other assets $69,225
-
7b · Less cost or other basis and sales expenses
securities $10,540,859 · other assets $0
-
7c · Gain or loss
securities -$140,028 · other assets $69,225
-
7d · Net gain or loss
total -$70,803 · excluded -$70,803
-
8a · Fundraising events: gross income
$28,690
-
8a · Fundraising events: contributions included on line 1c
$5,513
-
8b · Fundraising events: direct expenses
$39,661
-
8c · Net income from fundraising events
total -$10,971 · excluded -$10,971
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $2,094,322 · program services $2,094,322
-
5 · Compensation of officers, directors and key employees
total $752,593 · management and general $752,593
-
7 · Other salaries and wages
total $7,553,669 · program services $6,326,520 · management and general $947,411 · fundraising $279,738
-
8 · Pension plan contributions
total $163,687 · program services $145,763 · management and general $12,538 · fundraising $5,386
-
9 · Other employee benefits
total $908,781 · program services $735,754 · management and general $145,839 · fundraising $27,188
-
10 · Payroll taxes
total $580,950 · program services $441,810 · management and general $122,814 · fundraising $16,326
-
11a · Fees: management
total $606,107 · program services $606,107
-
11b · Fees: legal
total $223,131 · management and general $223,131
-
11c · Fees: accounting
total $124,995 · management and general $124,995
-
11g · Fees: other
total $546,378 · program services $159,819 · management and general $320,662 · fundraising $65,897
-
12 · Advertising and promotion
total $167,250 · program services $40,800 · management and general $121,365 · fundraising $5,085
-
13 · Office expenses
total $183,699 · program services $71,353 · management and general $98,819 · fundraising $13,527
-
14 · Information technology
total $494,722 · program services $72,687 · management and general $419,856 · fundraising $2,179
-
16 · Occupancy
total $2,183,580 · program services $2,023,957 · management and general $144,433 · fundraising $15,190
-
17 · Travel
total $335,771 · program services $260,737 · management and general $68,240 · fundraising $6,794
-
19 · Conferences, conventions and meetings
total $26,628 · program services $14,785 · management and general $10,533 · fundraising $1,310
-
20 · Interest
total $432,707 · program services $232,292 · management and general $200,415
-
22 · Depreciation, depletion and amortization
total $937,740 · program services $568,438 · management and general $369,302
-
23 · Insurance
total $141,996 · program services $5,739 · management and general $136,257
-
24a · Other expenses: EDUCATIONAL SUPPLIES
total $753,130 · program services $573,831 · management and general $167,745 · fundraising $11,554
-
24b · Other expenses: FOOD SERVICES/BOOKSTORE
total $607,006 · program services $607,006
-
24c · Other expenses: OTHER
total $198,838 · program services $115,099 · management and general $81,643 · fundraising $2,096
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $26,445 · end of year $227,392
-
3 · Pledges and grants receivable
beginning of year $327 · end of year $262,500
-
4 · Accounts receivable
beginning of year $280,285 · end of year $307,060
-
7 · Other notes and loans receivable
beginning of year $1,999,942 · end of year $1,606,325
-
8 · Inventories for sale or use
beginning of year $29,000 · end of year $17,424
-
9 · Prepaid expenses and deferred charges
beginning of year $351,245 · end of year $401,737
-
10a · Land, buildings and equipment: cost or other basis
$26,135,278
-
10b · Land, buildings and equipment: accumulated depreciation
$15,819,041
-
10c · Land, buildings and equipment, net
beginning of year $9,802,350 · end of year $10,316,237
-
11 · Investments: publicly traded securities
beginning of year $10,949,436 · end of year $8,383,744
-
12 · Investments: other securities
beginning of year $5,960,000 · end of year $5,160,000
-
14 · Intangible assets
beginning of year $1,923,050
-
15 · Other assets
beginning of year $0 · end of year $1,375,174
-
17 · Accounts payable and accrued expenses
beginning of year $1,499,248 · end of year $3,053,658
-
19 · Deferred revenue
beginning of year $715,239 · end of year $356,910
-
23 · Secured mortgages and notes payable
beginning of year $8,635,409 · end of year $8,571,299
-
25 · Other liabilities
beginning of year $2,459,009 · end of year $2,717,471
-
27 · Net assets without donor restrictions
beginning of year $8,131,263 · end of year $3,675,216
-
28 · Net assets with donor restrictions
beginning of year $9,881,912 · end of year $9,683,039
Mission and programs · 2022
Mission
WARNER PACIFIC IS A CHRIST-CENTERED URBAN LIBERAL ARTS UNIVERSITY DEDICATED TO PROVIDING STUDENTS FROM DIVERSE BACKGROUNDS AN EDUCATION THAT PREPARES THEM TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD.SEE SCHEDULE O FOR CONTINUATION.
Activities or mission (Part I)
OFFER A FOUR-YEAR CHRISTIAN LIBERAL ARTS EDUCATION IN AN URBAN SETTING.
-
WARNER PACIFIC UNIVERSITY IS DEDICATED TO SEEING INDIVIDUALS, FAMILIES, AND COMMUNITIES FLOURISH. AS AN URBAN COLLEGE DESIGNED TO SERVE STUDENTS FROM DIVERSE BACKGROUNDS, WE KNOW THAT FOR A CITY TO FLOURISH, ITS LEADERS MUST BE PREPARED TO ENGAGE ACTIVELY IN A CONSTANTLY CHANGING WORLD. AT WARNER PACIFIC, 69% OF STUDENTS COME FROM RACIALLY AND ETHNICALLY DIVERSE BACKGROUNDS AND 33% OF STUDENTS ARE THE FIRST IN THEIR FAMILY TO ATTEND COLLEGE. THROUGH VARIOUS ACADEMIC PROGRAMS, AS WELL AS A HUMANITIES CORE CURRICULUM, WARNER PACIFIC UNIVERSITY PREPARES STUDENTS TO BECOME ENGAGED CITIZENS THROUGH CAREER-FOCUSED LIBERAL ARTS PROGRAMS. A STUDENT-TO- FACULTY RATIO OF 5:1 ENSURES THAT PROFESSORS ARE COMMITTED TO GUIDING STUDENTS AS THEY DEVELOP AN ETHICAL PERSPECTIVE THAT INTEGRATES THEIR BELIEF SYSTEM TO THEIR CHOSEN AREA OF STUDY. THROUGH PROFESSIONAL AND GRADUATED STUDIES, WARNER PACIFIC UNIVERSITY ALSO PROVIDES ADULT LEARNERS A CONVENIENT, PERSONALIZED, AND AFFORDABLE DEGREE COMPLETION PROGRAM AVAILABLE ONE NIGHT A WEEK OR ONLINE.
Expenses $9,421,551 · Grants $2,094,322 · Revenue $11,585,032
-
RESIDENCE LIFE AT WARNER PACIFIC UNIVERSITY IS COMMITTED TO CULTIVATING A RESPONSIBLE LIVING AND LEARNING ENVIRONMENT WHERE HOLISTIC GROWTH TAKES PLACES THROUGH DYNAMIC RELATIONSHIPS. OUR FACILITIES INCLUDE TWO RESIDENCE HALLS AND A VARIETY OF APARTMENTS AND HOUSES SPREAD ACROSS OUR MT. TABOR CAMPUS. OUR STAFF PROVIDES COMMUNITY BUILDING PROGRAMMING THAT CONNECTS STUDENTS TO EACH OTHER AND THE BROADER CAMPUS COMMUNITY. THE STUDENT DINING EXPERIENCE CENTERS ON GATHERING WITH OTHERS, CULINARY EXPERTISE, FRESH INGREDIENTS, HEALTHY OPTIONS, AND A SHARED SENSE OF ENVIRONMENTAL AND SOCIAL RESPONSIBILITY.
Expenses $3,649,936 · Revenue $948,807
-
WARNER PACIFIC UNIVERSITY CONTINUES TO BE RECOGNIZED FOR DIVERSITY AND VALUE. IT IS THE MOST DIVERSE UNIVERSITY IN OREGON, AND THE ONLY CHRISTIAN UNIVERSITY WITH A MINORITY-SERVING MISSION IN THE PACIFIC NORTHWEST. WPU WAS OREGON'S FIRST FOUR-YEAR SCHOOL TO EARN THE PRESTIGIOUS HISPANIC-SERVING INSTITUTION (HSI) DESIGNATION FROM THE U.S. DEPARTMENT OF EDUCATION, AND THIS PAST YEAR ALSO ATTAINED THE PRESTIGIOUS FEDERAL DESIGNATION OF ASIAN AMERICAN, NATIVE AMERICAN, & PACIFIC ISLANDER-SERVING INSTITUTION (AANAPASI). THE UNIVERSITY HAS ALSO RECEIVED ACCLAIMED RANKINGS BY THE U.S. NEWS & WORLD REPORT'S BEST COLLEGES IN THE REGIONAL WEST 2023 EDITION; EARNING #3 AS TOP PERFORMER IN SOCIAL MOBILITY; #6 IN OVERALL BEST VALUE; AND #11 (OUT OF 103) IN OVERALL REGIONAL COLLEGES IN THE WEST. WE ARE PARTICULARLY PROUD OF THE RANKING IN THE SOCIAL MOBILITY CATEGORY AS IT RECOGNIZES THAT ECONOMICALLY DISADVANTAGED STUDENTS ARE LESS LIKELY THAN OTHERS TO FINISH COLLEGE, EVEN WHEN CONTROLLING FOR OTHER CHARACTERISTICS. BECAUSE OF OUR ROLE IN SERVING AS A PATHWAY TO SUCCESS FOR MINORITY AND FIRST-GENERATION STUDENTS, THIS YEAR WPU WAS CHOSEN TO RECEIVE A HISTORIC TITLE V GRANT BY THE U.S. DEPARTMENT OF EDUCATION THE FIRST UNIVERSITY IN OREGON TO HAVE RECEIVED SUCH AN AWARD. THE 5-YEAR GRANT WILL ALLOW WPU TO PROVIDE INCREASED SERVICES TO DISADVANTAGED STUDENTS INCLUDING TUTORING, MENTORING, LANGUAGE SUPPORT AND OTHER ASSISTANCE.
Expenses $1,313,748 · Revenue $553,011
-
THE WARNER PACIFIC BOOKSTORE IS FULLY ONLINE, ENSURING THAT EDUCATIONAL TOOLS AND RESOURCES ARE READILY AVAILABLE TO STUDENTS AT A REASONABLE COST. BY OFFERING ONLINE SALES, STUDENTS ARE ABLE TO COMPARISON SHOP FOR THE BEST PRICES TO STRETCH THEIR EDUCATION DOLLARS FURTHER AND EXPLORE MODERN OPTIONS LIKE TEXT BOOK RENTALS AND E-BOOKS TO STAY WITHIN THEIR FINANCIAL GOALS. IN THE 2019-2020 SCHOOL YEAR, THE UNIVERSITY PILOTED A NEW BOOK PROGRAM THAT PROVIDED NEW TRADITIONAL STUDENTS, BOTH FRESHMEN AND TRANSFERS, AUTOMATIC ENROLLMENT IN A DIGITAL/RENTAL BOOK PROGRAM FOR A STANDARD PER CREDIT HOUR FEE. THE PROGRAM ENSURED THAT STUDENTS RECEIVED THEIR BOOKS ON-CAMPUS DURING THE WEEKEND BEFORE CLASSES STARTED EACH SEMESTER.
Expenses $711,584 · Revenue $305,426
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Brian JohnsonBRIAN JOHNSON
PRESIDENT
- Total calculated
- $400,900
- From this org
- $342,258
- From related orgs
- $0
- Other
- $58,642
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $321,300
- Bonus
- $0
- Other
- $20,958
- Deferred
- $14,786
- Nontaxable benefits
- $43,856
- Filer's total
- $400,900
-
Douglas WadeDOUGLAS WADE
EXECUTIVE VP/CFO
- Total calculated
- $205,350
- From this org
- $154,167
- From related orgs
- $0
- Other
- $51,183
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $154,167
- Bonus
- $0
- Other
- $0
- Deferred
- $6,107
- Nontaxable benefits
- $45,076
- Filer's total
- $205,350
-
Miriam ChitigaMIRIAM CHITIGA
VP FOR ACADEMIC AFFAIRS
- Total calculated
- $202,695
- From this org
- $151,680
- From related orgs
- $0
- Other
- $51,015
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $138,680
- Bonus
- $0
- Other
- $13,000
- Deferred
- $6,125
- Nontaxable benefits
- $44,890
- Filer's total
- $202,695
-
Dwight SanchezDWIGHT SANCHEZ
VP OF ENROLLMENT MGMT
- Total calculated
- $148,805
- From this org
- $142,843
- From related orgs
- $0
- Other
- $5,962
- Hours/week
- 40
-
Wendy MarshWENDY MARSH
VP FOR ADVANCEMENT
- Total calculated
- $148,642
- From this org
- $124,731
- From related orgs
- $0
- Other
- $23,911
- Hours/week
- 40
-
Ashlee SpearmanASHLEE SPEARMAN
VP FOR STUDENT SUCCESS & ENGAGEMENT
- Total calculated
- $125,181
- From this org
- $115,000
- From related orgs
- $0
- Other
- $10,181
- Hours/week
- 40
-
Rachel LeaRACHEL LEA
VP FOR HUMAN RESOURCES
- Total calculated
- $117,476
- From this org
- $105,000
- From related orgs
- $0
- Other
- $12,476
- Hours/week
- 40
-
Michael MorelandMICHAEL MORELAND
TRUSTEE CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Rolando CruzROLANDO CRUZ
TRUSTEE VICE-CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Ben ShularBEN SHULAR
TRUSTEE SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
David ClearyDAVID CLEARY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Jerry DavissonJERRY DAVISSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Geremy DixonGEREMY DIXON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Randee DoeRANDEE DOE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
G Blair DowdenG BLAIR DOWDEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Cara MeredithCARA MEREDITH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Chuck GoodrichCHUCK GOODRICH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Rachelle QuinnRACHELLE QUINN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ramon RamirezRAMON RAMIREZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Andria SkornikANDRIA SKORNIK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Joel TallmanJOEL TALLMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Sylvia WelchSYLVIA WELCH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Marsha WilliamsMARSHA WILLIAMS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Doug WilsonDOUG WILSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Will WrightWILL WRIGHT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ken YarnellKEN YARNELL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
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 · Housing allowance or residence for personal use
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 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)
- PART I, LINE 1A
- A TAXABLE HOUSING ALLOWANCE IS PROVIDED FOR THE PRESIDENT.
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.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 5 April 2024
- IRS schema version
- 2022v5.0
- Source object
- 202401039349300145
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