Skip to content
Nonprofiteer
← PACIFIC UNION COLLEGE

Form 990 for tax year 2022

Filed by PACIFIC UNION COLLEGE.

Totals

Total revenue
$43,861,638
Total expenses
$51,704,932
Contributions and grants received
$10,015,340
Grants paid
$12,842,662
Program service revenue
$32,605,196
Investment income
$875,030
Other revenue
$366,072
Total assets, end of year
$86,658,470
Total liabilities, end of year
$69,775,353
Net assets or fund balances, end of year
$16,883,117
Program services expenses (Part IX)
$47,202,579
Management and general expenses
$3,716,915
Fundraising expenses
$785,438
Program service expenses (Part III)
$47,202,579

Program services were 91.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • RALPH TRECARTIN

    PRESIDENT

    Total calculated
    $229,096
    From this org
    $195,705
    From related orgs
    $0
    Other
    $33,391
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $192,390
    Bonus
    $75
    Other
    $3,240
    Deferred
    $15,391
    Nontaxable benefits
    $18,000
    Filer's total
    $229,096

  • BRANDON PARKER LEFT 0722

    CHIEF FINANCIAL OFFICER

    Total calculated
    $157,745
    From this org
    $134,091
    From related orgs
    $0
    Other
    $23,654
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $77,423
    Bonus
    $125
    Other
    $56,543
    Deferred
    $5,654
    Nontaxable benefits
    $18,000
    Filer's total
    $157,745

  • KELLIE LIND

    VP FOR ADVANCEMENT

    Total calculated
    $141,672
    From this org
    $133,020
    From related orgs
    $0
    Other
    $8,652
    Hours/week
    40

  • KIMBERLY DUNKER

    CHAIR OF NURSING DEPARTMENT

    Total calculated
    $140,641
    From this org
    $130,120
    From related orgs
    $0
    Other
    $10,521
    Hours/week
    40

  • MICHAEL PERRYMAN

    PROFESSOR BUSINESS ADMIN.

    Total calculated
    $120,774
    From this org
    $112,857
    From related orgs
    $0
    Other
    $7,917
    Hours/week
    40

  • CLIFFORD RUSCH

    PROFESSOR OF VISUAL ARTS

    Total calculated
    $119,163
    From this org
    $115,805
    From related orgs
    $0
    Other
    $3,358
    Hours/week
    40

  • RYAN SMITH

    VP FOR STUDENT LIFE

    Total calculated
    $116,792
    From this org
    $111,097
    From related orgs
    $0
    Other
    $5,695
    Hours/week
    40

  • MILBERT MARIANO

    SECRETARY

    Total calculated
    $101,471
    From this org
    $93,706
    From related orgs
    $0
    Other
    $7,765
    Hours/week
    40

  • JOY HIRDLER START 1122

    TREASURER

    Total calculated
    $16,506
    From this org
    $15,300
    From related orgs
    $0
    Other
    $1,206
    Hours/week
    40

  • BRADFORD NEWTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • SANDRA ROBERTS

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • ANDRE WANG

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BERIT VON POHLE

    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

  • STEPHEN MAYER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • STEVEN HERBER

    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 · 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
PACIFIC UNION COLLEGE PROVIDES HOUSING TO THE PRESIDENT AND THE CFO (BRANDON PARKER). THE HOMES ARE LOCATED ON CAMPUS AND ARE REGULARLY USED FOR BUSINESS PURPOSES. THE PRESIDENT AND THE CFO MUST LIVE IN THE PROVIDED HOUSING AS CONDITIONS OF EMPLOYMENT. AS SUCH, THE HOUSING IS NON-TAXABLE. 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. BRANDON PARKER RECEIVED $50,700 IN SEVERENCE DURING CALENDAR YEAR 2022.

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 CORP · RETAIL · CA · 100% owned · share of income $2,100,345 · share of assets $1,418,431 · 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
2022
Filed
15 May 2024
IRS schema version
2022v5.0
Source object
202401369349310345

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.