Civic Intelligence

Oak Tree Foundation Inc.

990 • Fiscal year 2022 • EIN 93-1159383

Sep 01, 2021 to Aug 31, 2022 • Filed on Jul 11, 2022

Organization Profile
2043 College Way Uc Box 681Forest Grove, OR 97116

(503) 352-2258

Siviq Scores

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

Liabilities / Assets

96th percentile

1.06x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

97th percentile

11.33x

Higher debt load relative to revenue than 97% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

74th percentile

22%

Higher net margin than 74% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$299,982

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

39th percentile

-2.9%

Faster asset growth than 39% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

44th percentile

1.4%

Faster revenue growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$26,808,266

Down $807,580 (-2.9%) from 2021

Net Assets

Up

-$1,556,034

Up $118,760 (+7.1%) from 2021

Liabilities

Down

$28,364,300

Down $926,340 (-3.2%) from 2021

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin74th percentile

Revenue

Up

$2,503,022

Up $35,307 (+1.4%) from 2021

Expenses

Down

$1,958,957

Down $26,969 (-1.4%) from 2021

Net Income

Up

$544,065

Up $62,276 (+13%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$40M$30M$20M$10M$0-$10MAssets 2010: $30,896,450Liabilities 2010: $31,168,362Net Assets 2010: -$271,9122010Assets 2011: $30,581,626Liabilities 2011: $32,883,949Net Assets 2011: -$2,302,3232011Assets 2012: $30,321,456Liabilities 2012: $33,038,671Net Assets 2012: -$2,717,2152012Assets 2013: $29,939,664Liabilities 2013: $33,027,639Net Assets 2013: -$3,087,9752013Assets 2014: $29,708,378Liabilities 2014: $32,912,269Net Assets 2014: -$3,203,8912014Assets 2015: $29,066,464Liabilities 2015: $32,653,332Net Assets 2015: -$3,586,8682015Assets 2016: $28,562,912Liabilities 2016: $32,299,759Net Assets 2016: -$3,736,8472016Assets 2017: $27,604,553Liabilities 2017: $31,567,125Net Assets 2017: -$3,962,5722017Assets 2018: $27,533,274Liabilities 2018: $30,998,373Net Assets 2018: -$3,465,0992018Assets 2019: $27,376,617Liabilities 2019: $30,399,623Net Assets 2019: -$3,023,0062019Assets 2020: $27,379,355Liabilities 2020: $29,768,201Net Assets 2020: -$2,388,8462020Assets 2021: $27,615,846Liabilities 2021: $29,290,640Net Assets 2021: -$1,674,7942021Assets 2022: $26,808,266Liabilities 2022: $28,364,300Net Assets 2022: -$1,556,0342022Assets 2023: $29,546,380Liabilities 2023: $30,339,248Net Assets 2023: -$792,8682023Assets 2024: $29,709,289Liabilities 2024: $29,303,302Net Assets 2024: $405,9872024Assets 2025: $29,771,666Liabilities 2025: $28,234,926Net Assets 2025: $1,536,7402025

Highlighted filing

2022

Assets$26,808,266
Liabilities$28,364,300
Net Assets-$1,556,034
Open 2022 Filing

Operations Trend

Revenue Growth44th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,655,0222010Expenses 2011: $2,892,3422011Expenses 2012: $2,888,6012012Expenses 2013: $2,861,7082013Revenue 2014: $2,499,586Expenses 2014: $2,776,492Net Income 2014: -$276,9062014Revenue 2015: $2,458,705Expenses 2015: $2,734,220Net Income 2015: -$275,5152015Revenue 2016: $2,439,253Expenses 2016: $2,680,409Net Income 2016: -$241,1562016Revenue 2017: $2,123,885Expenses 2017: $2,417,238Net Income 2017: -$293,3532017Revenue 2018: $2,544,152Expenses 2018: $2,097,709Net Income 2018: $446,4432018Revenue 2019: $2,533,500Expenses 2019: $2,061,384Net Income 2019: $472,1162019Revenue 2020: $2,515,976Expenses 2020: $2,036,041Net Income 2020: $479,9352020Revenue 2021: $2,467,715Expenses 2021: $1,985,926Net Income 2021: $481,7892021Revenue 2022: $2,503,022Expenses 2022: $1,958,957Net Income 2022: $544,0652022Revenue 2023: $2,541,414Expenses 2023: $1,901,754Net Income 2023: $639,6602023Revenue 2024: $2,598,579Expenses 2024: $1,849,775Net Income 2024: $748,8042024Revenue 2025: $2,611,351Expenses 2025: $1,804,064Net Income 2025: $807,2872025

Highlighted filing

2022

Revenue$2,503,022
Expenses$1,958,957
Net Income$544,065
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jul 11, 2022
Return Version
2021v4.0
Gross Receipts
$2,503,022
Mission and Program Overview

Mission

Support pacific university by making distributions to the university, or furnishing services or facilities to the university, and assist it in providing on-campus or off-campus housing, and parking for its students.

Support pacific university by providing on-campus housing, parking, and facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$20,958,903$20,424,250▼ $534,653
Investments in Publicly Traded Securities$2,600,907$2,403,435▼ $197,472
Accounts Receivable$2,359,908$2,316,696▼ $43,212
Savings and Temporary Cash Investments$992,281$1,190,747▲ $198,466
Cash and Non-Interest-Bearing Accounts$550,784$335,599▼ $215,185
Intangible Assets$143,154$137,539▼ $5,615
Prepaid Expenses and Deferred Charges$9,909--
Total Assets$27,615,846$26,808,266▼ $807,580
Liabilities
Tax Exempt Bond Liabilities$23,038,317$21,988,211▼ $1,050,106
Other Liabilities$6,042,943$6,365,298▲ $322,355
Accounts Payable and Accrued Expenses-$10,243-
Deferred Revenue$209,380$548▼ $208,832
Total Liabilities$29,290,640$28,364,300▼ $926,340
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,674,794$-1,556,034▲ $118,760
Total Net Assets Fund Balance$-1,674,794$-1,556,034▲ $118,760
Total Liabilities and Net Assets / Fund Balance$27,615,846$26,808,266▼ $807,580

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,165,114$7,567,556$26,732,670
Land$1,259,136-$1,259,136
Equipment-$1,232,724$1,232,724
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
John HayesPresident
Kevin WhiteDirector
Mark FrandsenDirector
Tige HarrisDirector
Jim LangstraatSecretary
Maggie BoehmerTreasurer
Skyler ErbenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,453,476
Investment Income
$49,354
Other Revenue
$192
Change in Net Assets
$544,065

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,483,500
Revenue Not Reported on Financial Statements
$19,522
Revenue Not Reported on Form 990
$-425,305
Total Revenue per Audited Statements
$2,058,195
Total Revenue per Form 990
$2,503,022
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,958,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$880,421--$880,421
Depreciation Depletion$534,653--$534,653
Fees for Service Investment Mgmnt Fees$19,522--$19,522
Insurance$18,304--$18,304
Fees for Services Accounting-$18,100-$18,100
Fees for Services Other$5,500--$5,500
Other Expenses$662--$662
Total Functional Expenses$1,940,857$18,100$0$1,958,957

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,958,957
Expenses per Audited Statements$1,939,435
Total Expenses per Audited Statements$1,939,435
Expenses Not Reported on Financial Statements$19,522
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Deferred Rent Payable$5,933,506
Accrued Interest$429,457
Other Current Liabilities$2,335

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACity of Forest Grove - 2017 Series2017-04-27$27,162,604REFUNDING 2007 ISSUE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$27,162,604--$323,912

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

“The organization's form 990 is distributed to the board. They review and approve it before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“Disclosure statements are sent to each board member annually for signature.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Oak Tree Foundation Inc
EIN
93-1159383
Phone
5033522258
Address
2043 COLLEGE WAY UC BOX 681, FOREST GROVE, OR 97116

Signing Officer

Name
John Hayes
Title
President
Phone
5033522258
Signed
2022-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hayes
Formed
1994
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Jones & Roth Pc
Address
5635 NE ELAM YOUNG PKWY STE 100, HILLSBORO, OR 97124-6488
Preparer
Colleen Chernus
Phone
5036480521
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers serve as members of the organization's governing board. They oversee payments of expenses, purchases of property and investment of assets.”

Raw XML AppendixShowing 400 of 486 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/EOYAmt010243
IRS990/AccountsReceivableGrp/BOYAmt02359908
IRS990/AccountsReceivableGrp/EOYAmt02316696
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUPPORT PACIFIC UNIVERSITY BY PROVIDING ON-CAMPUS HOUSING, PARKING, AND FACILITIES.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0JOHN HAYES
IRS990/BooksInCareOfDetail/PhoneNum05033522258
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02043 COLLEGE WAY UC BOX 681
IRS990/BooksInCareOfDetail/USAddress/CityNm0FOREST GROVE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097116
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0550784
IRS990/CashNonInterestBearingGrp/EOYAmt0335599
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt049354
IRS990/CYOtherExpensesAmt01958957
IRS990/CYOtherRevenueAmt0192
IRS990/CYProgramServiceRevenueAmt02453476
IRS990/CYRevenuesLessExpensesAmt0544065
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01958957
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02503022
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0209380
IRS990/DeferredRevenueGrp/EOYAmt0548
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0534653
IRS990/DepreciationDepletionGrp/TotalAmt0534653
IRS990/Desc0SUPPORT PACIFIC UNIVERSITY BY PROVIDING ON-CAMPUS HOUSING, PARKING AND FACILITIES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt01940857
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018100
IRS990/FeesForServicesAccountingGrp/TotalAmt018100
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05500
IRS990/FeesForServicesOtherGrp/TotalAmt05500
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt019522
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt019522
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt034122
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JIM LANGSTRAAT
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN HAYES
IRS990/Form990PartVIISectionAGrp/PersonNm2SKYLER ERBEN
IRS990/Form990PartVIISectionAGrp/PersonNm3MAGGIE BOEHMER
IRS990/Form990PartVIISectionAGrp/PersonNm4MARK FRANDSEN
IRS990/Form990PartVIISectionAGrp/PersonNm5KEVIN WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm6TIGE HARRIS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0265860
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02503022
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt018304
IRS990/InsuranceGrp/TotalAmt018304
IRS990/IntangibleAssetsGrp/BOYAmt0143154
IRS990/IntangibleAssetsGrp/EOYAmt0137539
IRS990/InterestGrp/ProgramServicesAmt0880421
IRS990/InterestGrp/TotalAmt0880421
IRS990/InvestmentIncomeGrp/ExclusionAmt049354
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt049354
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02600907
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02403435
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08800280
IRS990/LandBldgEquipBasisNetGrp/BOYAmt020958903
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020424250
IRS990/LandBldgEquipCostOrOtherBssAmt029224530
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORT PACIFIC UNIVERSITY BY MAKING DISTRIBUTIONS TO THE UNIVERSITY, OR FURNISHING SERVICES OR FACILITIES TO THE UNIVERSITY, AND ASSIST IT IN PROVIDING ON-CAMPUS OR OFF-CAMPUS HOUSING, AND PARKING FOR ITS STUDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-1674794
IRS990/NetAssetsOrFundBalancesEOYAmt0-1556034
IRS990/NetUnrlzdGainsLossesInvstAmt0-425305
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1674794
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1556034
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0LAND LEASE
IRS990/OtherExpensesGrp/Desc1BUILDING REPAIRS
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0481026
IRS990/OtherExpensesGrp/ProgramServicesAmt1769
IRS990/OtherExpensesGrp/ProgramServicesAmt2662
IRS990/OtherExpensesGrp/TotalAmt0481026
IRS990/OtherExpensesGrp/TotalAmt1769
IRS990/OtherExpensesGrp/TotalAmt2662
IRS990/OtherLiabilitiesGrp/BOYAmt06042943
IRS990/OtherLiabilitiesGrp/EOYAmt06365298
IRS990/OtherRevenueMiscGrp/BusinessCd0900003
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0192
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0192
IRS990/OtherRevenueTotalAmt0192
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09909
IRS990/PrincipalOfficerNm0JOHN HAYES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0BUILDING RENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02453476
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02453476
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06109
IRS990/PYOtherExpensesAmt01985926
IRS990/PYProgramServiceRevenueAmt02461606
IRS990/PYRevenuesLessExpensesAmt0481789
IRS990/PYTotalExpensesAmt01985926
IRS990/PYTotalRevenueAmt02467715
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0544065
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02453476
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0992281
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01190747
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SUPPORTS PACIFIC UNIVERSITY BY PROVIDING ON-CAMPUS HOUSING FOR GRADUATE AND UNDERGRADUATE STUDENTS, AND FURNISHES SERVICES AND FACILITIES TO THE UNIVERSITY FOR CONFERENCES, MEETINGS AND SEMINARS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, LINE 2A
IRS990ScheduleA/OtherSupportSumAmt0534653
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0930386892
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt0534653
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01406204
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0PACIFIC UNIVERSITY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0PACIFIC UNIVERSITY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt01406204
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt019165114
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07567556
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt026732670
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01232724
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01232724
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt019522
IRS990ScheduleD/ExpensesSubtotalAmt01939435
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt019522
IRS990ScheduleD/InvestmentExpensesNotIncldAmt019522
IRS990ScheduleD/LandGrp/BookValueAmt01259136
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01259136
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-425305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05933506
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1429457
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22335
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER CURRENT LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt0-425305
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt019522
IRS990ScheduleD/RevenueSubtotalAmt02483500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020424250
IRS990ScheduleD/TotalExpensesPerForm990Amt01958957
IRS990ScheduleD/TotalLiabilityAmt06365298
IRS990ScheduleD/TotalRevenuePerForm990Amt02503022
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02058195
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01939435
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0265860
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt034122
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JIM LANGSTRAAT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0299982
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0CITY OF FOREST GROVE - 2017 SERIES REFUNDING 2007 ISSUE
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1CITY OF FOREST GROVE - 2017 SERIES THE 2017 BOND WAS A REFUNDING ISSUE OF THE 2007 ISSUE FOR WHICH THE REBATE COMPUTATION WAS PERFORMED ON 3/31/14.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1ADDITIONAL INFORMATION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02017-04-27
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0936002164
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0345651AV5
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt027162604
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0CITY OF FOREST GROVE - 2017 SERIES
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0REFUNDING 2007 ISSUE
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0364359
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0323912
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02008
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt027162604
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS SERVE AS MEMBERS OF THE ORGANIZATION'S GOVERNING BOARD. THEY OVERSEE PAYMENTS OF EXPENSES, PURCHASES OF PROPERTY AND INVESTMENT OF ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FORM 990 IS DISTRIBUTED TO THE BOARD. THEY REVIEW AND APPROVE IT BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCLOSURE STATEMENTS ARE SENT TO EACH BOARD MEMBER ANNUALLY FOR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PACIFIC UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0930386892
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02043 COLLEGE WAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FOREST GROVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097116
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02453476
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1481026
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMOUNT RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1AMOUNT PAID

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,808,266
Liabilities
$28,364,300
Net assets
-$1,556,034
Revenue
$2,503,022
Expenses
$1,958,957
Net income
$544,065
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$29.8$28.2$1.54$2.61$1.80$0.81
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.7$29.3$0.41$2.60$1.85$0.75
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.5$30.3$0.79$2.54$1.90$0.64
2022Detailed filing. Detailed filing data is available for this year.$26.8$28.4$1.56$2.50$1.96$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.6$29.3$1.67$2.47$1.99$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.4$29.8$2.39$2.52$2.04$0.48
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.4$30.4$3.02$2.53$2.06$0.47
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.5$31.0$3.47$2.54$2.10$0.45
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.6$31.6$3.96$2.12$2.42$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.6$32.3$3.74$2.44$2.68$0.24
2015Detailed filing. Detailed filing data is available for this year.$29.1$32.7$3.59$2.46$2.73$0.28
2014Detailed filing. Detailed filing data is available for this year.$29.7$32.9$3.20$2.50$2.78$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.9$33.0$3.09$2.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.3$33.0$2.72$2.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.6$32.9$2.30$2.89
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.9$31.2$0.27$2.66