Skip to content
Nonprofiteer
← WARNER PACIFIC UNIVERSITY

Form 990 for tax year 2023

Filed by WARNER PACIFIC UNIVERSITY.

Totals

Total revenue
$17,967,126
Total expenses
$20,205,674
Contributions and grants received
$3,168,170
Grants paid
$2,169,050
Program service revenue
$12,708,949
Investment income
$1,908,871
Other revenue
$181,136
Total assets, end of year
$26,063,843
Total liabilities, end of year
$12,932,692
Net assets or fund balances, end of year
$13,131,151
Program services expenses (Part IX)
$14,129,547
Management and general expenses
$5,475,785
Fundraising expenses
$600,342
Program service expenses (Part III)
$14,129,547

Program services were 69.9% 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)

    $2,602,499

  • 1f · All other contributions, gifts and grants

    $565,671

  • 1g · Noncash contributions included above

    $107,370

  • 2a · Program service revenue: TUITION

    total $10,931,047 · related or exempt $10,931,047

  • 2b · Program service revenue: HOUSING & FOOD SERVICES

    total $954,278 · related or exempt $954,278

  • 2c · Program service revenue: OTHER STUDENT SERVICES

    total $589,434 · related or exempt $589,434

  • 2d · Program service revenue: BOOKSTORE

    total $234,190 · related or exempt $234,190

  • 3 · Investment income

    total $506,529 · excluded $506,529

  • 6a · Gross rents

    real property $181,136

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $181,136

  • 6d · Net rental income or loss

    total $181,136 · related or exempt $181,136

  • 7a · Gross sales of assets other than inventory

    securities $16,389,896

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

    securities $14,893,933 · other assets $93,621

  • 7c · Gain or loss

    securities $1,495,963 · other assets -$93,621

  • 7d · Net gain or loss

    total $1,402,342 · excluded $1,402,342

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,169,050 · program services $2,169,050

  • 5 · Compensation of officers, directors and key employees

    total $659,315 · management and general $580,646 · fundraising $78,669

  • 7 · Other salaries and wages

    total $7,604,399 · program services $5,980,730 · management and general $1,370,963 · fundraising $252,706

  • 8 · Pension plan contributions

    total $58,573 · program services $48,134 · management and general $8,937 · fundraising $1,502

  • 9 · Other employee benefits

    total $857,982 · program services $616,448 · management and general $211,534 · fundraising $30,000

  • 10 · Payroll taxes

    total $565,354 · program services $396,266 · management and general $146,635 · fundraising $22,453

  • 11a · Fees: management

    total $596,352 · program services $596,352

  • 11b · Fees: legal

    total $57,597 · management and general $57,597

  • 11c · Fees: accounting

    total $97,104 · management and general $97,104

  • 11g · Fees: other

    total $369,421 · program services $151,539 · management and general $176,704 · fundraising $41,178

  • 12 · Advertising and promotion

    total $178,405 · program services $1,727 · management and general $176,678

  • 13 · Office expenses

    total $250,721 · program services $49,268 · management and general $101,935 · fundraising $99,518

  • 14 · Information technology

    total $536,274 · program services $68,729 · management and general $466,677 · fundraising $868

  • 16 · Occupancy

    total $2,027,998 · program services $1,828,172 · management and general $160,746 · fundraising $39,080

  • 17 · Travel

    total $344,832 · program services $256,681 · management and general $84,287 · fundraising $3,864

  • 19 · Conferences, conventions and meetings

    total $43,395 · program services $11,666 · management and general $31,304 · fundraising $425

  • 20 · Interest

    total $795,694 · program services $271,629 · management and general $524,065

  • 22 · Depreciation, depletion and amortization

    total $956,241 · program services $585,471 · management and general $370,770

  • 23 · Insurance

    total $180,711 · program services $3,846 · management and general $176,865

  • 24a · Other expenses: EDUCATIONAL SUPPLIES

    total $1,088,737 · program services $479,601 · management and general $579,447 · fundraising $29,689

  • 24b · Other expenses: FOOD SERVICES/BOOKSTORE

    total $462,217 · program services $462,217

  • 24c · Other expenses: OTHER

    total $305,302 · program services $152,021 · management and general $152,891 · fundraising $390

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $227,392 · end of year $9,048

  • 3 · Pledges and grants receivable

    beginning of year $262,500 · end of year $2,391,705

  • 4 · Accounts receivable

    beginning of year $307,060 · end of year $413,564

  • 7 · Other notes and loans receivable

    beginning of year $1,606,325 · end of year $1,299,530

  • 8 · Inventories for sale or use

    beginning of year $17,424 · end of year $16,693

  • 9 · Prepaid expenses and deferred charges

    beginning of year $401,737 · end of year $385,467

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

    $25,386,299

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

    $15,445,589

  • 10c · Land, buildings and equipment, net

    beginning of year $10,316,237 · end of year $9,940,710

  • 11 · Investments: publicly traded securities

    beginning of year $8,383,744 · end of year $5,310,015

  • 12 · Investments: other securities

    beginning of year $5,160,000 · end of year $5,355,082

  • 15 · Other assets

    beginning of year $1,375,174 · end of year $942,029

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,053,658 · end of year $2,481,113

  • 19 · Deferred revenue

    beginning of year $356,910 · end of year $304,064

  • 23 · Secured mortgages and notes payable

    beginning of year $8,571,299 · end of year $8,214,516

  • 25 · Other liabilities

    beginning of year $2,717,471 · end of year $1,932,999

  • 27 · Net assets without donor restrictions

    beginning of year $3,675,216 · end of year $3,396,531

  • 28 · Net assets with donor restrictions

    beginning of year $9,683,039 · end of year $9,734,620

Mission and programs · 2023

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. WARNER PACIFIC UNIVERSITY IS ACCREDITED BY THE NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES. FOUNDED IN 1937, TODAY WPU OFFERS A FOUR-YEAR CHRISTIAN LIBERAL ARTS EDUCATION IN AN URBAN SETTING ON BEAUTIFUL MT. TABOR IN PORTLAND, OREGON. OUR CHRIST-CENTERED, LIBERAL ARTS APPROACH INVITES STUDENTS TO SEEK ANSWERS TO DIFFICULT QUESTIONS AND CHALLENGES THEM TO EXPAND THEIR COMFORT ZONES IN ORDER TO EXPLORE THE WAYS IN WHICH THEY UNDERSTAND SOCIETY, COMMUNITY, AND FAITH. FACULTY GUIDE CLASSES THROUGH REAL-WORLD SITUATIONS IN PROGRAMS FROMBUSINESS TO EDUCATION, NURSING, CRIMINAL JUSTICE, HEALTH SCIENCE AND MANY OTHER DEGREES. AT WARNER PACIFIC UNIVERSITY, STUDENTS DISCOVER THEIR PASSIONS, DEVELOP THEIR SKILLS, AND SERVE THE GREATER COMMUNITY. MOST STUDENTS QUALIFY FOR FINANCIAL AID.

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, 63% OF STUDENTS COME FROM RACIALLY AND ETHNICALLY DIVERSE BACKGROUNDS AND 47% 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 10:1 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 $8,817,900 · Grants $2,169,050 · Revenue $11,175,054

  • 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 $3,416,080 · Revenue $900,395

  • 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 RECENTLY 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 2025 EDITION; EARNING #4 AS TOP PERFORMER IN SOCIAL MOBILITY; #6 IN OVERALL BEST VALUE; AND #12 (OUT OF 104) 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, IN THE 2023-2024 SCHOOL 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. STARTING IN THE 2024-2025 SCHOOL YEAR, WPU WAS ALSO CHOSEN TO RECEIVE A HAWKINS GRANT BY THE U.S. DEPARTMENT OF EDUCATION TO PROVIDE TEACHER EDUCATION PROGRAMS TO INCREASE THE NUMBER OF BILINGUAL TEACHERS IN OREGON.

    Expenses $1,229,575 · Revenue $524,794

  • 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. BEGINNING IN THE 2020-2021 SCHOOL YEAR, THIS PROGRAM WAS ROLLED OUT TO ALL TRADITIONAL STUDENTS AND THE COST OF BOOKS WAS INCORPORATED INTO THE COST OF TUITION PROVIDING THIS PROGRAM TO STUDENTS AT NO ADDITIONAL COST. BEGINNING IN THE 2024-2025 SCHOOL YEAR THIS WAS EXPANDED TO INCLUDE ALL STUDENTS AT WARNER PACIFIC UNIVERSITY.

    Expenses $665,992 · Revenue $289,842

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Michael Moreland

    TRUSTEE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Randee Doe

    TRUSTEE SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Victor Alvarizares

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Kimberlee Armstrong

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Guzman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Rachelle Quinn

    TRUSTEE (THRU 3/24)

    Total calculated
    $0
    Hours/week
    1

  • Ben Shular

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Andria Skornik

    TRUSTEE (THRU 4/24)

    Total calculated
    $0
    Hours/week
    1

  • Tj Smuelu

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Kevin Stiffler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Joel Tallman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Sylvia Welch

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Marsha Williams

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Doug Wilson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Will Wright

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Ken Yarnell

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Brian Johnson

    PRESIDENT

    Total calculated
    $395,597
    From this org
    $353,464
    From related orgs
    $0
    Other
    $42,133
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $275,505
    Bonus
    $0
    Other
    $77,959
    Deferred
    $11,470
    Nontaxable benefits
    $30,663
    Filer's total
    $395,597

  • Douglas Wade

    EXECUTIVE VP/CFO

    Total calculated
    $192,966
    From this org
    $175,000
    From related orgs
    $0
    Other
    $17,966
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,000
    Bonus
    $0
    Other
    $0
    Deferred
    $5,742
    Nontaxable benefits
    $12,224
    Filer's total
    $192,966

  • Jennifer Boehmer

    SENIOR VP/CHIEF OF STAFF

    Total calculated
    $191,325
    From this org
    $167,508
    From related orgs
    $0
    Other
    $23,817
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,508
    Bonus
    $0
    Other
    $0
    Deferred
    $5,513
    Nontaxable benefits
    $18,304
    Filer's total
    $191,325

  • Jessica Sandstrom

    NURSING EDUCATOR

    Total calculated
    $137,683
    From this org
    $120,452
    From related orgs
    $0
    Other
    $17,231
    Hours/week
    40

  • Andrew Wynings

    ASSOC VP FOR ADVANCEMENT

    Total calculated
    $132,926
    From this org
    $119,538
    From related orgs
    $0
    Other
    $13,388
    Hours/week
    40

  • Darilis Garcia

    VP FOR ENROLLMENT, STUDENT SUCCESS & ENGAGEMENT

    Total calculated
    $166,143
    From this org
    $132,850
    From related orgs
    $0
    Other
    $33,293
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,850
    Bonus
    $0
    Other
    $0
    Deferred
    $4,420
    Nontaxable benefits
    $28,873
    Filer's total
    $166,143

  • Linda Campbell

    DEAN OF NURSING

    Total calculated
    $143,317
    From this org
    $125,240
    From related orgs
    $0
    Other
    $18,077
    Hours/week
    40

  • Kyle Vanderschick

    ASSOCIATE DEAN OF NURSING

    Total calculated
    $171,399
    From this org
    $125,981
    From related orgs
    $0
    Other
    $45,418
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,981
    Bonus
    $0
    Other
    $0
    Deferred
    $3,632
    Nontaxable benefits
    $41,786
    Filer's total
    $171,399

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
TAXABLE HOUSING ALLOWANCE WAS PROVIDED TO 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
2023
Filed
10 April 2025
IRS schema version
2023v6.0
Source object
202501059349300020

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.