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Nonprofiteer
← CITY UNIVERSITY OF SEATTLE

Form 990 for tax year 2022

Filed by CITY UNIVERSITY OF SEATTLE.

Totals

Total revenue
$41,187,847
Total expenses
$43,967,120
Contributions and grants received
$3,411,066
Grants paid
$411,747
Program service revenue
$37,493,867
Investment income
$282,914
Other revenue
$0
Total assets, end of year
$48,167,764
Total liabilities, end of year
$28,759,208
Net assets or fund balances, end of year
$19,408,556
Program services expenses (Part IX)
$29,065,630
Management and general expenses
$14,901,490
Fundraising expenses
$0
Program service expenses (Part III)
$29,065,630

Program services were 66.1% 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.

  • 1d · Related organizations

    $1,759,611

  • 1e · Government grants (contributions)

    $1,641,455

  • 1f · All other contributions, gifts and grants

    $10,000

  • 2a · Program service revenue: TUITION & FEES

    total $37,493,867 · related or exempt $37,493,867

  • 3 · Investment income

    total $282,914 · excluded $282,914

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $211,588 · program services $211,588

  • 3 · Grants to foreign organizations and individuals

    total $200,159 · program services $200,159

  • 5 · Compensation of officers, directors and key employees

    total $930,807 · management and general $930,807

  • 7 · Other salaries and wages

    total $22,839,994 · program services $17,190,707 · management and general $5,649,287

  • 8 · Pension plan contributions

    total $126,276 · program services $98,047 · management and general $28,229

  • 9 · Other employee benefits

    total $3,029,670 · program services $2,027,709 · management and general $1,001,961

  • 10 · Payroll taxes

    total $1,771,080 · program services $1,344,114 · management and general $426,966

  • 11b · Fees: legal

    total $58,483 · management and general $58,483

  • 11c · Fees: accounting

    total $35,755 · management and general $35,755

  • 11g · Fees: other

    total $1,227,503 · program services $784,629 · management and general $442,874

  • 12 · Advertising and promotion

    total $3,230,922 · program services $687,083 · management and general $2,543,839

  • 13 · Office expenses

    total $1,016,633 · program services $565,798 · management and general $450,835

  • 14 · Information technology

    total $860,202 · program services $85,605 · management and general $774,597

  • 16 · Occupancy

    total $4,549,591 · program services $3,864,990 · management and general $684,601

  • 17 · Travel

    total $605,847 · program services $280,033 · management and general $325,814

  • 19 · Conferences, conventions and meetings

    total $153,493 · program services $99,739 · management and general $53,754

  • 20 · Interest

    total $63,985 · management and general $63,985

  • 22 · Depreciation, depletion and amortization

    total $975,313 · program services $400,013 · management and general $575,300

  • 23 · Insurance

    total $46,367 · management and general $46,367

  • 24a · Other expenses: TOUR PROGRAM EXPENSES

    total $652,629 · program services $20,908 · management and general $631,721

  • 24b · Other expenses: INSTRUCTIONAL MATERIALS

    total $527,294 · program services $515,822 · management and general $11,472

  • 24c · Other expenses: BAD DEBT EXPENSE

    total $410,966 · program services $410,966

  • 24d · Other expenses: TAXES & LICENSES

    total $136,320 · program services $135,698 · management and general $622

  • 24e · All other expenses

    total $306,243 · program services $142,022 · management and general $164,221

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $11,501,154 · end of year $6,922,200

  • 2 · Savings and temporary cash investments

    beginning of year $3,543,391 · end of year $2,003,580

  • 4 · Accounts receivable

    beginning of year $2,030,507 · end of year $4,504,286

  • 7 · Other notes and loans receivable

    beginning of year $667,775 · end of year $562,123

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,008,835 · end of year $947,529

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

    $31,379,095

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

    $28,193,907

  • 10c · Land, buildings and equipment, net

    beginning of year $3,998,872 · end of year $3,185,188

  • 11 · Investments: publicly traded securities

    beginning of year $14,274,431 · end of year $15,278,719

  • 15 · Other assets

    beginning of year $18,163,932 · end of year $14,764,139

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,478,863 · end of year $2,918,829

  • 19 · Deferred revenue

    beginning of year $3,388,294 · end of year $2,758,198

  • 23 · Secured mortgages and notes payable

    beginning of year $4,871,871 · end of year $4,127,278

  • 25 · Other liabilities

    beginning of year $22,816,166 · end of year $18,954,903

  • 27 · Net assets without donor restrictions

    beginning of year $21,039,031 · end of year $18,988,068

  • 28 · Net assets with donor restrictions

    beginning of year $594,672 · end of year $420,488

Mission and programs · 2022

Mission

SEE SCHEDULE OFOUNDED IN 1973, CITY UNIVERSITY OF SEATTLE'S MISSION IS TO CHANGE LIVES FOR GOOD BY OFFERING HIGH QUALITY AND RELEVANT LIFELONG EDUCATION TO ANYONE WITH THE DESIRE TO LEARN. CITY UNIVERSITY'S VISION IS TO PROVIDE UNDERSERVED INDIVIDUALS AND COMMUNITIES AROUND THE WORLD ACCESS TO HIGH QUALITY, LIFELONG EDUCATION THROUGH A NETWORK OF LOCAL AND INTERNATIONAL PARTNERSHIPS. TO FULFILL ITS MISSION AND WORK TOWARD ACHIEVING ITS VISION, CITY UNIVERSITY OF SEATTLE DETERMINES TO BE FLEXIBLE: DESIGN AND DELIVER PROGRAMS AND SERVICES TO BE CONVENIENT TO STUDENTS; ACCESSIBLE: PROVIDE EDUCATIONAL OPPORTUNITIES TO ANYONE, ANYWHERE; INNOVATIVE: CONTINUALLY CREATE NEW EDUCATIONAL OPPORTUNITIES; RELEVANT: WHAT IS TAUGHT TODAY CAN BE APPLIED TOMORROW; AND GLOBAL: ACT LOCALLY AND THINK GLOBALLY.CITY UNIVERSITY OF SEATTLE IS ACCREDITED BY THE NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES (NWCCU), A REGIONAL BODY APPROVED BY THE U.S. DEPARTMENT OF EDUCATION.

Activities or mission (Part I)

CITY UNIVERSITY OF SEATTLE IS A PRIVATE, NOT-FOR-PROFIT INSTITUTION OF HIGHER EDUCATION.

  • CITY UNIVERSITY OF SEATTLE IS A PRIVATE, NOT-FOR-PROFIT UNIVERSITY WITH APPROXIMATELY 6,500 ENROLLMENTS DURING THE YEAR ENDED JUNE 30, 2023. ALL GRANTS UNDER FINANCIAL AID GO TO STUDENTS TO FINANCE THEIR EDUCATION. THE UNIVERSITY IS COMPRISED OF THE SCHOOL OF MANAGEMENT, THE GORDON ALBRIGHT SCHOOL OF EDUCATION, THE DIVISION OF ARTS AND SCIENCES, THE SCHOOL OF APPLIED LEADERSHIP, AND THE DIVISION OF WASHINGTON ACADEMY OF LANGUAGES. HEADQUARTERED IN THE PACIFIC NORTHWEST, CITY UNIVERSITY OF SEATTLE OFFERS PROFESSIONAL CERTIFICATION, ASSOCIATES, BACHELORS, MASTER'S, AND DOCTORAL PROGRAMS. CLASSES ARE HELD AT LOCATIONS THROUGHOUT WASHINGTON, CANADA, MEXICO, GREECE, SWITZERLAND, THE CZECH REPUBLIC, VIETNAM, AND CHINA.

    Expenses $28,653,883 · Revenue $37,493,867

  • CITY UNIVERSITY OF SEATTLE BELIEVES THAT FUNDING SHOULD NOT BE A BARRIER TO EDUCATION. THE UNIVERSITY HAS MULTIPLE SCHOLARSHIP PROGRAMS AVAILABLE FOR STUDENTS WHO ARE LOW-INCOME MINORITIES, UNDERREPRESENTED, EXPERIENCING ECONOMIC HARDSHIP, OR DEPENDENT ON MERIT-BASED SCHOLARSHIPS. CITYU HAS AWARDED MORE THAN $6.1 MILLION IN SCHOLARSHIPS TO DATE. CITY UNIVERSITY OF SEATTLE CONTINUES THE LAID-OFF WORKER AND TRANSFER SCHOLARSHIP PROGRAM TO ASSIST STUDENTS THAT WERE IMPACTED BY RECENT POOR ECONOMIC CONDITIONS. CITY UNIVERSITY OF SEATTLE ALSO ADDED INTERNATIONAL STUDENT SCHOLARSHIPS FOR STUDENTS WITH ECONOMIC NEED, NEW STUDENTS AND TRANSFER STUDENTS.

    Expenses $411,747 · Grants $411,747

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DR MARK MILLIRON

    CHAIR

    Total calculated
    $0
    Hours/week
    3

  • DR E LEE RICE

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    3

  • THOMAS TOPUZES

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • RICHARD CHISHOLM

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • STACY ALLISON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • THOMAS CLEVINGER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • JEANNE CONNELLY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • KIM FOLSOM

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • ANA GOMEZ CHAPMAN

    TRUSTEE UNTIL JUL 2022

    Total calculated
    $0
    Hours/week
    3

  • HAROLD GREENBERG

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • DR RUTHANN HEINRICH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • MICHAEL MCGILL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • JOANNE PASTULA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • DAN PITTARD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • HIEP QUACH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • TAHJAR ROAMARTINEZ

    TRUSTEE UNTIL JUL 2022

    Total calculated
    $0
    Hours/week
    3

  • CARLOS RODRIGUEZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • DR ERLINDA MARTINEZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • LEE WILLIS-IRVINE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • CHRIS BRYAN

    CHIEF FINANCIAL OFFICER/COO

    Total calculated
    $290,272
    From this org
    $267,435
    From related orgs
    $0
    Other
    $22,837
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,535
    Bonus
    $19,900
    Other
    $0
    Deferred
    $11,359
    Nontaxable benefits
    $11,478
    Filer's total
    $290,272

  • RANDY C FRISCH

    PRESIDENT

    Total calculated
    $623,465
    From this org
    $600,552
    From related orgs
    $0
    Other
    $22,913
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $521,352
    Bonus
    $36,000
    Other
    $43,200
    Deferred
    $22,913
    Nontaxable benefits
    $0
    Filer's total
    $623,465

  • MICHELLE BELLO

    ASSISTANT SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • SCOTT CARNZ

    PROVOST

    Total calculated
    $256,296
    From this org
    $222,201
    From related orgs
    $0
    Other
    $34,095
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,701
    Bonus
    $16,500
    Other
    $0
    Deferred
    $13,545
    Nontaxable benefits
    $20,550
    Filer's total
    $256,296

  • JASON ELLIOTT

    VP OF MARKETING & ENROLLMENT

    Total calculated
    $212,084
    From this org
    $188,858
    From related orgs
    $0
    Other
    $23,226
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $188,858
    Bonus
    $0
    Other
    $0
    Deferred
    $12,362
    Nontaxable benefits
    $10,864
    Filer's total
    $212,084

  • KEVIN BROWN DIRECTOR

    OF INSTITUTIONAL EFFECTIVENESS

    Total calculated
    $196,535
    From this org
    $168,109
    From related orgs
    $0
    Other
    $28,426
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,109
    Bonus
    $0
    Other
    $0
    Deferred
    $8,371
    Nontaxable benefits
    $20,055
    Filer's total
    $196,535

  • MELISSA MECHAM

    VICE PRESIDENT

    Total calculated
    $195,939
    From this org
    $173,120
    From related orgs
    $0
    Other
    $22,819
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,120
    Bonus
    $0
    Other
    $0
    Deferred
    $11,447
    Nontaxable benefits
    $11,372
    Filer's total
    $195,939

  • SUMANTRA SENGUPTA DEAN

    SCHOOL OF BUSINESS & MANAGEMENT

    Total calculated
    $191,321
    From this org
    $167,776
    From related orgs
    $0
    Other
    $23,545
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,776
    Bonus
    $0
    Other
    $0
    Deferred
    $5,261
    Nontaxable benefits
    $18,284
    Filer's total
    $191,321

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 · 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 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
FIRST CLASS TRAVEL IS MADE AVAILABLE TO BOARD MEMBERS IF THE FLIGHT IS OVER 3 HOURS. THIS IS NOT INCLUDED AS TAXABLE INCOME TO SUCH BOARD MEMBERS IF UTILIZED. UNDER RANDY FRISCH'S EMPLOYMENT CONTRACT, HE WAS REIMBURSED FOR CERTAIN EXPENSES FOR HOUSING RECEPTIONS AND CONDUCTING UNIVERSITY RELATED BUSINESS IN HIS RESIDENCE. SUCH AMOUNT IS INCLUDED AS TAXABLE COMPENSATION.
PART I, LINE 7
OFFICERS AND KEY EMPLOYEES ARE ELIGIBLE FOR BONUSES. BONUSES ARE AWARDED WITHIN A SPECIFIED RANGE IN THE DISCRETION OF THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES AND ARE BASED ON ACHIEVING GOALS.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
15 May 2024
IRS schema version
2022v5.0
Source object
202411369349316051

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