Civic Intelligence

Pacific Islands University

990 • Fiscal year 2025 • EIN 66-0480546

Jul 01, 2024 to Jun 30, 2025 • Filed on Jan 27, 2026

Organization Profilewww.piu.edu
172 Kinneys RdMangilao, GU 96913

(671) 734-1812

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.56x

Higher debt load relative to assets than 86% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.18x

Higher debt load relative to revenue than 65% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

43rd percentile

2.1%

Higher net margin than 43% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$422,686

Down $155,443 (-27%) from 2019

Net Assets

Down

$187,329

Down $141,113 (-43%) from 2019

Liabilities

Down

$235,357

Down $14,330 (-5.7%) from 2019

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin43rd percentile

Revenue

Up

$1,307,856

Up $421,186 (+48%) from 2019

Expenses

Up

$1,280,257

Up $1,280,257 from 2019

Net Income

Down

$27,599

Down $859,071 (-97%) from 2019

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $914,363Liabilities 2010: $6,957Net Assets 2010: $907,4062010Assets 2011: $777,376Liabilities 2011: $56,194Net Assets 2011: $721,1822011Assets 2012: $778,694Liabilities 2012: $46,997Net Assets 2012: $731,6972012Assets 2013: $726,817Liabilities 2013: $68,734Net Assets 2013: $658,0832013Assets 2014: $762,232Liabilities 2014: $51,187Net Assets 2014: $711,0452014Assets 2015: $962,316Liabilities 2015: $240,104Net Assets 2015: $722,2122015Assets 2016: $895,984Liabilities 2016: $296,510Net Assets 2016: $599,4772016Assets 2017: $853,971Liabilities 2017: $291,536Net Assets 2017: $562,4352017Assets 2018: $487,994Liabilities 2018: $254,847Net Assets 2018: $233,1472018Assets 2019: $578,129Liabilities 2019: $249,687Net Assets 2019: $328,4422019Assets 2025: $422,686Liabilities 2025: $235,357Net Assets 2025: $187,3292025

Highlighted filing

2025

Assets$422,686
Liabilities$235,357
Net Assets$187,329
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $2,036,497Expenses 2010: $2,550,643Net Income 2010: -$514,1462010Revenue 2011: $2,128,255Expenses 2011: $2,214,506Net Income 2011: -$86,2512011Revenue 2012: $1,755,305Expenses 2012: $1,755,861Net Income 2012: -$5562012Revenue 2013: $1,544,296Expenses 2013: $1,638,876Net Income 2013: -$94,5802013Revenue 2014: $1,191,190Expenses 2014: $1,157,765Net Income 2014: $33,4252014Revenue 2015: $1,091,861Expenses 2015: $1,093,116Net Income 2015: -$1,2552015Revenue 2016: $1,106,296Expenses 2016: $1,247,519Net Income 2016: -$141,2232016Revenue 2017: $990,110Expenses 2017: $1,053,100Net Income 2017: -$62,9902017Revenue 2018: $850,970Expenses 2018: $1,217,171Net Income 2018: -$366,2012018Revenue 2019: $886,670Expenses 2019: $0Net Income 2019: $886,6702019Revenue 2025: $1,307,856Expenses 2025: $1,280,257Net Income 2025: $27,5992025

Highlighted filing

2025

Revenue$1,307,856
Expenses$1,280,257
Net Income$27,599
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 27, 2026
Return Version
2024v5.2
Gross Receipts
$1,309,519
Mission and Program Overview

Mission

PIU exists to provide accessible, excellent, transformational Christian higher education and ministry training to Micronesia, the Pacific Islands, and to the ends of the earth. As such, our mission is to prepare men and women with biblical worldviews for leadership and service in life, work, and ministry in the global community and the church.

Training students from Guam, Micronesia, and the Pacific region preparing them for pastoral, educational and missionary service in church, ministries, and provide a biblical foundation for Christian students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$392,451$185,660▼ $206,791
Cash and Non-Interest-Bearing Accounts$107,474$138,904▲ $31,430
Accounts Receivable$72,223$93,104▲ $20,881
Total Assets$589,836$422,686▼ $167,150
Other Assets Total$17,688$5,018▼ $12,670
Liabilities
Accounts Payable and Accrued Expenses$234,526$181,591▼ $52,935
Deferred Revenue-$26,582-
Other Liabilities$16,028$15,660▼ $368
Mortgage Notes Payable Secured by Investment Property$37,139$11,524▼ $25,615
Total Liabilities$287,693$235,357▼ $52,336
Net Assets / Fund Balance
Net Assets With Donor Restrictions$301,915$301,915→ $0
Net Assets Without Donor Restrictions$228$-114,586▼ $114,814
Total Net Assets Fund Balance$302,143$187,329▼ $114,814
Total Liabilities and Net Assets / Fund Balance$589,836$422,686▼ $167,150

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$132,338$610,231$742,569
Equipment$43,337$530,085$573,122
Other Land Buildings$9,985$137,477$147,462
Compensation and Service Providers
Top Officer Pay42nd percentile

Board Members and Trustees

NameTitle
Pacita TomadaChairwoman
Ian RichardsPresident
Joanna GreenInterim Vice President - Academics
Delight SudaVice President - Student Development
Byung Chul KimTrustee
Christopher MatthewsTrustee
Gidion MooralTrustee
Komber KumoTrustee
Kurten OrichiroTrustee
Frank GuterSecretary
Marcellus NgiraingasVice-Charman Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$542,899
Program Service Revenue
$735,900
Investment Income
$0
Other Revenue
$29,057
All Other Contributions
$542,899
Change in Net Assets
$27,599

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$100,000Actual rent if not contributed
Total Noncash Contributions1$100,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$874,806
Salaries, Compensation, and Employee Benefits$405,451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$242,979$68,515-$311,494
All Other Expenses$18,330$135,824-$154,154
Depreciation Depletion$77,058--$77,058
Fees for Services Other$45,528$28,595-$74,123
Other Employee Benefits$13,453$27,575-$41,028
Current Officers, Directors, Trustees, and Key Employees-$26,768-$26,768
Payroll Taxes-$26,161-$26,161
Interest-$24,225-$24,225
Fees for Services Accounting-$16,000-$16,000
Other Expenses$12,384$1,294-$13,678
Office Expenses-$11,138-$11,138
Travel-$3,067-$3,067
Total Functional Expenses$911,095$369,162$0$1,280,257
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,834
Fundraising Direct Expenses$1,663
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$12,000
Loan from affiliate$3,660
Other Current Liabilties-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A

“The Board of Trustees vote for the President, Vice President, Secretary, and Treasurer. The remaining members are trustees.”

Form 990, Part VI, Line 7B

“The President, the VP of Academics, and the VP of Administration is referred to as the admin council who has the authority to make governance decisions.”

Form 990, Part VI, Line 11B

“The Form 990 was emailed to the Admin Council to seek inputs and concurrence for submission.”

Form 990, Part VI, Line 12C

“Compliance of the Conflict of Interest Policy started during S.Y. 2018-2019 and the Board of Trustees signed the form.”

Form 990, Part VI, Line 15A

“The President position is decided by the Board of Trustees. Applicants are interviewed and selected by the Board. Meetings are set up with the applicant, as well as the students, staff, and faculty. They can forward their thoughts and concerns to the Board, which will vote on whether to hire or reject the applicant. The VP positions are decided by the President.”

Form 990, Part VI, Line 15B

“The VPs would select their candidates and discuss with the rest of the Admin Council. The VP will make the final decisions.”

Form 990, Part VI, Line 19

“The governing documents and financial statements are available for public viewing at the Pacific Islands University Administrative Office.”

Filing and Contact Details

Filer

Filer Name
Pacific Island University
EIN
66-0480546
Phone
6717341812
Address
172 Kinneys Rd, Mangilao, GU 96913

Signing Officer

Name
Ian Richards
Title
President
Phone
6717341812
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Gu
Voting Board Members
8
Independent Board Members
8
Employees
17

Preparer

Firm
Burger & Comer P C
Address
PO Box 504053, Saipan, MP 96950
Preparer
David J Burger
Phone
6702331837
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The Business Office is responsible for the review and compilation of the financial statements and oversees the audit”

Form 990, Part IX, Line 24E

“Other expenses includes meeting expenses, gas, fuel and oil, bank charges, supplies, accreditation expense, student event and expenses, and miscellaneous costs.”

Form 990, Part IX, Line 11G

“Other fees for services are for Honorarium, teacher assistant and other professional services”

Raw XML AppendixShowing 400 of 453 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0234526
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0181591
IRS990/AccountsReceivableGrp/BOYAmt072223
IRS990/AccountsReceivableGrp/EOYAmt093104
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Training students from Guam, Micronesia, and the Pacific region preparing them for pastoral, educational and missionary service in church, ministries, and provide a biblical foundation for Christian students.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0542899
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0135824
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018330
IRS990/AllOtherExpensesGrp/TotalAmt0154154
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Arnel Oscianas
IRS990/BooksInCareOfDetail/PhoneNum06717341812
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0172 Kinneys Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0Mangilao
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GU
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096913
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0107474
IRS990/CashNonInterestBearingGrp/EOYAmt0138904
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt026768
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt026768
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0542899
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0874806
IRS990/CYOtherRevenueAmt029057
IRS990/CYProgramServiceRevenueAmt0735900
IRS990/CYRevenuesLessExpensesAmt027599
IRS990/CYSalariesCompEmpBnftPaidAmt0405451
IRS990/CYTotalExpensesAmt01280257
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01307856
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DeferredRevenueGrp/EOYAmt026582
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt077058
IRS990/DepreciationDepletionGrp/TotalAmt077058
IRS990/Desc0PIU provided academic support by providing experienced, spiritual, and qualified faculty members to students, assisting students to acquire skills, perspectives, and commitment necessary for effective Christian service. In addition, the faculty and staff provide an educational environment of Christian integrity and love that enhances and supports the learning expenses.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0301915
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0301915
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0911095
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt016000
IRS990/FeesForServicesAccountingGrp/TotalAmt016000
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt028595
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt045528
IRS990/FeesForServicesOtherGrp/TotalAmt074123
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Gidion Mooral
IRS990/Form990PartVIISectionAGrp/PersonNm1Christopher Matthews
IRS990/Form990PartVIISectionAGrp/PersonNm2Byung Chul Kim
IRS990/Form990PartVIISectionAGrp/PersonNm3Komber Kumo
IRS990/Form990PartVIISectionAGrp/PersonNm4Kurten Orichiro
IRS990/Form990PartVIISectionAGrp/PersonNm5Pacita Tomada
IRS990/Form990PartVIISectionAGrp/PersonNm6Marcellus Ngiraingas
IRS990/Form990PartVIISectionAGrp/PersonNm7Frank Guter
IRS990/Form990PartVIISectionAGrp/PersonNm8Ian Richards
IRS990/Form990PartVIISectionAGrp/PersonNm9Joanna Green
IRS990/Form990PartVIISectionAGrp/PersonNm10Delight Suda
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairwoman
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice-Charman Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Interim Vice President - Academics
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President - Student Development
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt01663
IRS990/FundraisingGrossIncomeAmt01834
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01309519
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt024225
IRS990/InterestGrp/TotalAmt024225
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01277793
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0392451
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0185660
IRS990/LandBldgEquipCostOrOtherBssAmt01463153
IRS990/LegalDomicileStateCd0GU
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PIU exists to provide accessible, excellent, transformational Christian higher education and ministry training to Micronesia, the Pacific Islands, and to the ends of the earth. As such, our mission is to prepare men and women with biblical worldviews for leadership and service in life, work, and ministry in the global community and the church.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt037139
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt011524
IRS990/NetAssetsOrFundBalancesBOYAmt0302143
IRS990/NetAssetsOrFundBalancesEOYAmt0187329
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0171
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0228
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-114586
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0100000
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011138
IRS990/OfficeExpensesGrp/TotalAmt011138
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017688
IRS990/OtherAssetsTotalGrp/EOYAmt05018
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027575
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013453
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041028
IRS990/OtherExpensesGrp/Desc0In kind rent
IRS990/OtherExpensesGrp/Desc1Student aid
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Repairs and Maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01294
IRS990/OtherExpensesGrp/ProgramServicesAmt0100000
IRS990/OtherExpensesGrp/ProgramServicesAmt1355949
IRS990/OtherExpensesGrp/ProgramServicesAmt245414
IRS990/OtherExpensesGrp/ProgramServicesAmt312384
IRS990/OtherExpensesGrp/TotalAmt0100000
IRS990/OtherExpensesGrp/TotalAmt1355949
IRS990/OtherExpensesGrp/TotalAmt245414
IRS990/OtherExpensesGrp/TotalAmt313678
IRS990/OtherLiabilitiesGrp/BOYAmt016028
IRS990/OtherLiabilitiesGrp/EOYAmt015660
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt028886
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt028886
IRS990/OtherRevenueTotalAmt028886
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt068515
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0242979
IRS990/OtherSalariesAndWagesGrp/TotalAmt0311494
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026161
IRS990/PayrollTaxesGrp/TotalAmt026161
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Ian Richards
IRS990/PriorPeriodAdjustmentsAmt0-142413
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Student Tuition and Fees
IRS990/ProgramServiceRevenueGrp/Desc1Sales and services of auxillary enterprise
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0689556
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt146344
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0689556
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt146344
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0735785
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01225280
IRS990/PYOtherRevenueAmt077807
IRS990/PYProgramServiceRevenueAmt0569467
IRS990/PYRevenuesLessExpensesAmt0-256088
IRS990/PYSalariesCompEmpBnftPaidAmt0413867
IRS990/PYTotalExpensesAmt01639147
IRS990/PYTotalRevenueAmt01383059
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt027599
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt043337
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0530085
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0573122
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0132338
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0610231
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0742569
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09985
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0137477
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0147462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13660
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Loan from affiliate
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other Current Liabilties
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0185660
IRS990ScheduleD/TotalLiabilityAmt015660
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Pacific Islands University will admit students of any race, nationality, or ethnic background to any of its program
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization received funds from the DOE for student scholarship
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc03
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc16a
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Contributed Rent
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Actual rent if not contributed
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0100000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Trustees vote for the President, Vice President, Secretary, and Treasurer. The remaining members are trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The President, the VP of Academics, and the VP of Administration is referred to as the admin council who has the authority to make governance decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 was emailed to the Admin Council to seek inputs and concurrence for submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compliance of the Conflict of Interest Policy started during S.Y. 2018-2019 and the Board of Trustees signed the form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The President position is decided by the Board of Trustees. Applicants are interviewed and selected by the Board. Meetings are set up with the applicant, as well as the students, staff, and faculty. They can forward their thoughts and concerns to the Board, which will vote on whether to hire or reject the applicant. The VP positions are decided by the President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The VPs would select their candidates and discuss with the rest of the Admin Council. The VP will make the final decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The governing documents and financial statements are available for public viewing at the Pacific Islands University Administrative Office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Business Office is responsible for the review and compilation of the financial statements and oversees the audit
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Other expenses includes meeting expenses, gas, fuel and oil, bank charges, supplies, accreditation expense, student event and expenses, and miscellaneous costs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Other fees for services are for Honorarium, teacher assistant and other professional services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GU
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0589836
IRS990/TotalAssetsEOYAmt0422686
IRS990/TotalAssetsGrp/BOYAmt0589836
IRS990/TotalAssetsGrp/EOYAmt0422686
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0542899
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0369162
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0911095
IRS990/TotalFunctionalExpensesGrp/TotalAmt01280257
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0287693
IRS990/TotalLiabilitiesEOYAmt0235357

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$422,686
Liabilities
$235,357
Net assets
$187,329
Revenue
$1,307,856
Expenses
$1,280,257
Net income
$27,599
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.42$0.24$0.19$1.31$1.28$0.03
2019Summary only. Only limited summary data is available for this year.$0.58$0.25$0.33$0.89$0.00$0.89
2018Summary only. Only limited summary data is available for this year.$0.49$0.25$0.23$0.85$1.22$0.37
2017Summary only. Only limited summary data is available for this year.$0.85$0.29$0.56$0.99$1.05$0.06
2016Summary only. Only limited summary data is available for this year.$0.90$0.30$0.60$1.11$1.25$0.14
2015Summary only. Only limited summary data is available for this year.$0.96$0.24$0.72$1.09$1.09$0.00
2014Summary only. Only limited summary data is available for this year.$0.76$0.05$0.71$1.19$1.16$0.03
2013Summary only. Only limited summary data is available for this year.$0.73$0.07$0.66$1.54$1.64$0.09
2012Summary only. Only limited summary data is available for this year.$0.78$0.05$0.73$1.76$1.76$0.00
2011Summary only. Only limited summary data is available for this year.$0.78$0.06$0.72$2.13$2.21$0.09
2010Summary only. Only limited summary data is available for this year.$0.91$0.01$0.91$2.04$2.55$0.51
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • $1M-$5M nonprofits