2024-04-09T20:19:03-05:00 2023-05-31 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 200 STOCKTON CA 952192367 990 2022-06-01 237052227 GONZAGA LAW SCHOOL FOUNDATION GONZ 5093133711 P O BOX 3528 451 SPOKANE WA 992203528 JACOB H ROOKSBY PRESIDENT 5093133711 2024-04-09 1 JACOB ROOKSBY 999009999 0 TRACY S PAGLIA P00366884 2099556100 2024-03-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JACOB H ROOKSBY 502 E BOONE AVE SPOKANE WA 98258 9951799 0 X WWW.GONZAGA.EDU/SCHOOL-OF-LAW/ X 1970 WA SUPPORT THE ADVANCEMENT OF LEGAL EDUCATION AND TRAINING; PROVIDE LOANS, SCHOLARSHIPS, AND GRANTS. 5 3 0 3 0 0 664190 829875 0 0 3056840 78617 0 2700 3721030 911192 1602946 1694729 0 0 0 0 0 0 0 160129 182248 1763075 1876977 1957955 -965785 33516870 31432257 0 22505 33516870 31409752 X SEE SCHEDULE O 0 0 923242 923242 PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR SCHOLARSHIPS. SCHOLARSHIPS ARE AWARDED TO QUALIFYING LAW STUDENTS BASED ON MERIT AND NEED DETERMINED BY APPLICATIONS SUBMITTED TO THE GONZAGA UNIVERSITY SCHOOL OF LAW ADMISSIONS COMMITTEE AND THE GONZAGA UNIVERSITY SCHOOL OF LAW SCHOLARSHIP COMMITTEE. LOANS ARE TO ASSIST GRADUATES WITH REPAYMENT OF THEIR LAW SCHOOL STUDENT LOAN DEBT. LOANS ARE FORGIVEN BY THE GONZAGA UNIVERSITY FOUNDATION IF QUALIFYING LENGTH AND TYPE OF EMPLOYMENT ARE MET. COMMITTEE MEMBERS CONSIST OF GONZAGA UNIVERSITY SCHOOL OF LAW FACULTY AND STAFF. 346651 346651 PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR SALARIES AND BENEFITS OF THE CENTER FOR CIVIL AND HUMAN RIGHTS AND THE IMMIGRATION CLINIC, WHO ARE EMPLOYED BY GONZAGA UNIVERSITY SCHOOL OF LAW. SPONSORED PRESENTATIONS AND LECTURES ATTENDED BY STUDENTS, FACULTY AND STAFF, AND PUBLIC. 309252 309252 PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR THE SALARIES AND BENEFITS FOR THE FREDERICK N. AND BARBARA T. CURLEY CHAIR IN COMMERCIAL LAW, THE JOHN J. HEMMINGSON PROFESSOR IN CIVIL LIBERTIES, THE J. DONALD AND VA LENA SCARPELLI CURRAN PROFESSOR OF LEGAL ETHICS, THE SMITHMOORE P. MYERS CHAIR OF LAW, THE NORMAN AND RITA ROBERTS ENDOWED SCHOLAR AND THE CLUTE/HALLORAN FACULTY FELLOWSHIP. ALL OF THE FACULTY IN THESE POSITIONS ARE EMPLOYED BY GONZAGA UNIVERSITY SCHOOL OF LAW. ALSO PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR SALARIES AND BENEFITS FOR THE CENTER OF LAW, ETHICS & COMMERCE, THE IMMIGRATION CLINIC, THE INSTITUTE FOR LAW SCHOOL TEACHING AND THE EXECUTIVE DIRECTOR OF THE FOUNDATION WHO ARE EMPLOYED BY GONZAGA UNIVERSITY. 237414 115584 PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FOR THE WINE INSTITUTE. PROVIDED SUPPORT TO GONZAGA UNIVERSITY SCHOOL OF LAW FACULTY FOR FACULTY DEVELOPMENT TRAVEL AND RESEARCH, INCLUDING CONFERENCE FEES, MEMBERSHIP DUES AND RESEARCH MATERIAL. 237414 115584 1816559 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X DEENA PRESNELL 5093136803 502 E BOONE AVE SPOKANE WA 98258 ROOKSBY JACOB H PRESIDENT 3.00 40.00 X X 0 348165 48993 SMITH JOSEPH DIRECTOR 2.00 40.00 X 0 302056 52388 HULSIZER DANIEL CHAIR 3.00 X X 0 0 0 FENNESSY TIM DIRECTOR 1.00 X 0 0 0 LEONG TAMARAE DIRECTOR 1.00 X 0 0 0 CHARLES PATRICK DIRECTOR (THRU 08/2022) 1.00 40.00 X 0 178158 33461 KISER JESSICA DIRECTOR (THRU 08/2022) 1.00 40.00 X 0 138093 20926 DUNHAM GEORGIA SECRETARY & TREASURER (THRU 12/22) 2.00 40.00 X 0 185351 25785 STRAWN LEON TREASURER (AS OF 05/2023) 3.00 40.00 X 0 85027 14909 0 1236850 196462 0 0 1 0 0 829875 280000 829875 218285 218285 8900939 9040607 -139668 -139668 -139668 MISCELLANEOUS INCOME 900099 2700 2700 2700 911192 0 0 81317 771487 771487 923242 923242 40161 40161 19025 19025 20257 20257 10090 10090 38513 38513 12506 12506 MEMBERSHIPS 3106 3106 38590 38590 1876977 1816559 60418 0 114193 576518 1027924 746393 32374753 30109346 33516870 31432257 0 22505 0 22505 X 2496429 2411069 31020441 28998683 33516870 31409752 33516870 31432257 -965785 -1141333 0 X X 0 1 X 0 0 X 701796 1109372 1883385 644190 829875 5168618 701796 1109372 1883385 644190 829875 5168618 1517332 3651286 407201 355202 521779 160566 218285 1663033 842 797 700 2700 5039 6836690 0.53410 0.53030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 842. 2019 AMOUNT: $ 797. 2020 AMOUNT: $ 700. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 2,700. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29512566 513678 1062715 488241 542560 27932728 29997108 296239 166708 427872 519617 29512566 20750267 149465 9969410 356656 515378 29997108 20612314 75200 896524 338952 494819 20750267 20302604 415819 901987 390361 617735 20612314 0.06000 0.94000 0.00000 0 1 0 0 DUE FROM GONZAGA UNIVERSITY 2433648 BENEFICIAL INTEREST IN GU ENDOWMENT 27645005 LIFE INSURANCE POLICY 30693 30109346 X PART V, LINE 4: THE GONZAGA LAW SCHOOL FOUNDATION HOLDS PERMANENT ENDOWMENTS AND QUASI ENDOWMENTS. THE PERMANENT ENDOWMENTS ARE KEPT IN PERPETUITY. THE ANNUAL SPENDING DISTRIBUTIONS ARE SPENT ACCORDING TO THE DONORS' INTENT. THE USES OF THE DISTRIBUTIONS HAVE BEEN FOR STUDENT SCHOLARSHIPS, LOANS UNDER LOAN REPAYMENT ASSISTANCE PROGRAMS, REMODELING AND FURNISHINGS, FACULTY DEVELOPMENT, AND COMPENSATION AND BENEFITS FOR FACULTY CHAIRS AND FACULTY SCHOLARS. THE QUASI ENDOWMENT WAS ESTABLISHED BY THE GONZAGA LAW SCHOOL FOUNDATION BOARD DIRECTORS FROM UNRESTRICTED DONOR FUNDS. THE USES OF THE SPENDING DISTRIBUTION ON THE QUASIENDOWED FUNDS ARE SUBJECT TO THE APPROVAL OF THE GONZAGA LAW SCHOOL FOUNDATION BOARD OF DIRECTORS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS RECOGNIZED THE FOUNDATION AS EXEMPT FROM TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME UNDER SECTIONS 511 THROUGH 515. UNRELATED BUSINESS INCOME TAX, IF ANY, IS IMMATERIAL. AS OF MAY 31, 2023 AND 2022, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE UNIVERSITY MAY BE SUBJECT TO ROUTINE AUDIT BY THE IRS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 THE CORPORATION OF GONZAGA UNIVERSITY 502 E BOONE AVENUE SPOKANE WA 99258 910236600 501(C)(3) 771487 0 SCHOLARSHIPS TO LAW STUDENTS; SALARIES AND BENEFITS FOR LAW ENDOWED CHAIRS AND SCHOLARS, FACULTY, AND STAFF; REMODELING AND FURNITURE FOR LAW SCHOOL BUILDING; INVESTMENT MANAGEMENT FEE 1 0 SCHOLARSHIPS 114 808343 GONZAGA LAW FOUNDATION LOAN REPAYMENT ASSISTANT PROGRAM 11 68800 THOMAS MORE SUMMER FELLOWSHIP 3 2499 DIVERSITY TECHNOLOGY FELLOWSHIP 1 10000 CLARKE LEGAL ETHICS CONTEST AND CLE 7 8500 RICHARD AND LYNN GUY PUBLIC INTERNATIONAL LAW 1 7500 JOHN R. CLARK LOAN 2 7000 LINDEN CUP ENDOWMENT 6 6000 GARY RANDALL ANNUAL SCHOLARSHIP 1 4600 PART I, LINE 2: REQUESTS OF FUNDING TO BE USED BY GONZAGA UNIVERSITY SCHOOL OF LAW ARE APPROVED BY THE BOARD OF DIRECTORS OF THE GONZAGA LAW SCHOOL FOUNDATION. THESE INCLUDE REQUESTS FOR BUILDING IMPROVEMENTS, CURRICULUM DEVELOPMENT, AND TRAVEL. GRANTS AND ASSISTANCE UNDER THE GONZAGA LAW SCHOOL FOUNDATION SCHOLARSHIP PROGRAM ARE AWARDED TO QUALIFYING GONZAGA UNIVERSITY LAW SCHOOL STUDENTS BASED ON NEEDS AND MERIT AND ARE DETERMINED BY APPLICATIONS SUBMITTED BY THE STUDENTS TO THE GONZAGA UNIVERSITY SCHOOL OF LAW ADMISSIONS COMMITTEE AND THE GONZAGA UNIVERSITY SCHOOL OF LAW SCHOLARSHIP COMMITTEE. MEMBERS OF BOTH COMMITTEES CONSIST OF GONZAGA UNIVERSITY SCHOOL OF LAW FACULTY AND STAFF. ADMISSIONS AND ELIGIBILITY REQUIREMENTS ARE VERIFIED BY THIRD-PARTY SUBSTANTIATION AND INFORMATION PROVIDED BY GONZAGA UNIVERSITY SCHOOL OF LAW. THESE SCHOLARSHIPS ARE MONITORED THROUGHOUT THE YEAR BY GONZAGA UNIVERSITY'S STUDENT FINANCIAL SERVICES. OTHER GRANTS AND AWARDS ARE DETERMINED BY APPLICATIONS APPROVED BY VARIOUS COMMITTEES/CENTERS OF THE GONZAGA UNIVERSITY SCHOOL OF LAW. 0 0 0 0 0 0 0 0 0 ROOKSBY JACOB H PRESIDENT 0 306778 0 0 0 41387 0 25925 0 23068 0 397158 0 0 SMITH JOSEPH DIRECTOR 0 286136 0 0 0 15920 0 25925 0 26463 0 354444 0 0 CHARLES PATRICK DIRECTOR (THRU 08/2022) 0 148539 0 0 0 29619 0 15440 0 18021 0 211619 0 0 DUNHAM GEORGIA SECRETARY & TREASURER (THRU 12/22) 0 55430 0 92582 0 37339 0 15810 0 9975 0 211136 0 0 KISER JESSICA DIRECTOR (THRU 08/2022) 0 130887 0 0 0 7206 0 11869 0 9057 0 159019 0 0 PART I, LINE 3 COMPENSATION IS PAID TO DIRECTORS AND OFFICERS IN THEIR CAPACITY AS EMPLOYEES OF GONZAGA UNIVERSITY, INCLUDING THE SCHOOL OF LAW, BY THE CORPORATION OF GONZAGA UNIVERSITY. GONZAGA UNIVERSITY USES EMPLOYMENT CONTRACTS, COMPENSATION SURVEYS, AND/OR STUDIES WITH APPROVAL BY GONZAGA UNIVERSITY'S BOARD OF TRUSTEES. X 1 280000 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION REPORTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 1 THE PURPOSES FOR WHICH THIS CORPORATION IS FORMED ARE TO RECEIVE AND MAINTAIN A FUND OR FUNDS OF REAL OR PERSONAL PROPERTY, OR BOTH, AND, SUBJECT TO THE RESTRICTIONS AND LIMITATIONS HEREINAFTER SET FORTH, TO USE AND APPLY THE WHOLE OR ANY PART OF THE INCOME THEREFROM AND THE PRINCIPAL THEREOF FOR EXCLUSIVELY CHARITABLE, RELIGIOUS, SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES EITHER DIRECTLY OR BY CONTRIBUTIONS TO ORGANIZATIONS (HEREINAFTER REFERRED TO AS "IRS QUALIFIED ORGANIZATION OR "IRS QUALIFIED ORGANIZATIONS") THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3), AND CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C)(2), OF THE INTERNAL REVENUE CODE OF 1954 (OR THE CORRESPONDING PROVISIONS OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW). SUBJECT TO THIS GENERAL LIMITATION OF PURPOSE, THIS CORPORATION IS ORGANIZED; (1) FOR THE ADVANCEMENT OF LEGAL EDUCATION AND TRAINING AT GONZAGA LAW SCHOOL; (2) FOR THE PROVIDING OF LOANS, WITH OR WITHOUT INTEREST, SCHOLARSHIPS, GRANTS, AND/OR FELLOWSHIPS TO QUALIFIED AND WORTHY STUDENTS ENROLLED AT SUCH SCHOOL; (3) FOR THE CONSTRUCTION OF OR ADDITION TO THE LAW SCHOOL'S PHYSICAL PLANT; (4) FOR SUCH OTHER EXCLUSIVELY CHARITABLE, RELIGIOUS, SCIENTIFIC, LITERARY OR EDUCATIONAL ACTIVITIES AS WOULD TEND TO INCREASE THE APPRECIATION AND UNDERSTANDING OF THE LEGAL PROFESSION AND THE STUDY OF LAW BY THE STUDENTS OF SUCH SCHOOL, INCLUDING, BUT NOT LIMITED TO, THE FUNDING OF DISTINGUISHED SPEAKERS' PROGRAMS ON LEGAL AND RELATED TOPICS AT SUCH SCHOOL, AND THE GRANTING OF AWARDS FOR OUTSTANDING LEGAL RESEARCH AND/OR SERVICE AT SUCH SCHOOL. FORM 990, PART VI, SECTION A, LINE 7A TWO GONZAGA LAW SCHOOL FOUNDATION BOARD OF DIRECTOR POSITIONS ARE APPOINTED BY THE PRESIDENT OF THE CORPORATION OF GONZAGA UNIVERSITY PURSUANT TO A MUTUAL OPERATING AGREEMENT BETWEEN GONZAGA LAW SCHOOL FOUNDATION AND THE CORPORATION OF GONZAGA UNIVERSITY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 FOR THE GONZAGA LAW SCHOOL FOUNDATION IS E-MAILED TO ITS BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE GONZAGA LAW SCHOOL FOUNDATION'S CONFLICT OF INTEREST POLICY REQUIRES THE FOUNDATION'S BOARD OF DIRECTORS AND OFFICERS TO ANNUALLY DISCLOSE OR UPDATE THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS THAT COULD HAVE BUSINESS OR OTHER CONTACT WITH THE FOUNDATION. THIS IS ACCOMPLISHED BY SUBMISSION OF AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE TO THE CHAIRPERSON OF THE BOARD OF DIRECTORS. FOR EACH INTEREST DISCLOSED TO THE CHAIRPERSON OF THE BOARD OF DIRECTORS, THE CHAIRPERSON WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE FOUNDATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE FOUNDATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE FOUNDATION'S REMOVAL PROCEDURES. THE FOUNDATION'S SECRETARY/TREASURER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIRPERSON OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION C, LINE 19 THE GONZAGA LAW SCHOOL FOUNDATION PROVIDES COPIES OF THESE DOCUMENTS UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2A AND 3B: THE GONZAGA LAW SCHOOL FOUNDATION'S FINANCIAL STATEMENTS WERE PREPARED ON A CONSOLIDATED BASIS WITH THE CORPORATION OF GONZAGA UNIVERSITY AND AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. THE CORPORATION OF GONZAGA UNIVERSITY'S AUDIT AND RISK MANAGEMENT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTING FIRM. THE CORPORATION OF GONZAGA UNIVERSITY RECEIVES FEDERAL AWARDS WHICH REQUIRES AN AUDIT UNDER THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. THE GONZAGA LAW SCHOOL FOUNDATION DOES NOT RECEIVE FEDERAL AWARDS. THE CORPORATION OF GONZAGA UNIVERSITY 502 E BOONE AVENUE SPOKANE WA 99258 910236600 PRIVATE JESUIT HIGHER EDUCATION INSTITUTION WA 501(C)(3) LINE 2 N/A 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0