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PALMER COLLEGE OF CHIROPRATIC- WEST

EIN 94-2515428 SAN JOSE, CA

Revenue 2024
$593,616
Expenses 2024
$6,565,646

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

As filed

Subsection
03
Classification
0000
Street
90 E TASMAN DR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $593,616
    Expenses
    $6,565,646
    Contributions
    $21,615
    Grants paid
    $169,213
  • 2023
    Revenue
    $6,509,241
    Expenses
    $8,679,521
    Contributions
    $99,129
    Grants paid
    $467,290
  • 2022
    Revenue
    $9,690,022
    Expenses
    $9,345,029
    Contributions
    $111,565
    Grants paid
    $761,335

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2021 · 990

    Revenue
    $14,589,852
    Expenses
    $11,961,732
    Assets (EOY)
    $15,332,281
  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2020 · 990

    Revenue
    $13,979,062
    Expenses
    $12,436,037
    Assets (EOY)
    $14,453,903
  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2019 · 990

    Revenue
    $13,430,875
    Expenses
    $13,015,157
    Assets (EOY)
    $12,919,049
  • 2018 · 990

    Revenue
    $13,407,146
    Expenses
    $12,761,823
    Assets (EOY)
    $11,450,918
  • 2017 · 990

    Revenue
    $13,531,270
    Expenses
    $12,686,769
    Assets (EOY)
    $10,751,674
  • 2016 · 990

    Revenue
    $13,745,815
    Expenses
    $10,871,415
    Assets (EOY)
    $9,024,938

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 23 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.