2024-05-14T08:41:46+00:00 2023-06-30 363990892 Capin Crouse LLP 3200 Guasti Road Suite 230 Ontario CA 91761 990 2022-07-01 941021164 Fresno Pacific University FRES 5594532000 1717 S Chestnut Avenue Fresno CA 93702 Robert Lippert VP Finance & Business 5594532189 2024-05-14 true Robert Lippert 999009999 true Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Andre Stephens 1717 S Chestnut Avenue Fresno CA 93702 99144128 false X www.fresno.edu X 1944 CA To develop students for service and leadership through excellence in Christian higher education. 21 21 1464 225 0 0 22604907 25357218 67924125 62541027 1514895 179103 755 45329 92044682 88122677 24705762 16809251 0 0 41402654 44273515 0 1787031 21370810 22820779 87479226 83903545 4565456 4219132 61382484 90600310 11643440 35863411 49739044 54736899 The University is the Central Valley's only accredited Christian University, offering leading academic programs and ethical and spiritual development through traditional bachelor's degree, adult degree completion, master's, certificate, and credentialing programs. false false 58625844 16809251 57050116 Fresno Pacific University offers 90 areas of study through degrees, credentials and certificates. Including traditional and adult programs, this translates to 38 for undergraduates and 52 for graduate students in four schools-The School of Business, The School of Education, The School of Natural Sciences and the School of Humanities, Religion and Social Sciences-and Fresno Pacific Biblical Seminary. The university serves nearly 3,500 students on campuses in Southeast Fresno, Merced, North Fresno, Visalia and Bakersfield. Among the most popular and respected programs are business/organizational studies/leadership, various fields of education, psychology and art. Most students are from Central California and represent its rich diversity of culture, ethnicity and religious affiliation. Many are the first in their families to attend a university, and 98 percent receive financial aid. All receive an education that stresses solid academics and strong ethics. FPU has the region's highest four-year graduation rate, and is one of the top 10 Hispanic Serving Institutions 10 nationally in graduating Hispanic students. The Valley's only comprehensive Christian university granting master's degrees, FPU is affiliated with the Mennonite Brethren Church, accredited by the Western Association of Schools and Colleges and ranked in the top tier of its category by U.S. News & World Report. 6399831 5447441 In addition to quality academics, Fresno Pacific University is committed to providing its students with valuable services and formative experiences. The Student Life Division provides information, opportunities and services that aid the holistic development of students and their ability to succeed in careers and graduate programs. Services include counseling, career development, disability services, health services, academic services, residence life, commuter life, housing, leadership and spiritual development. The College Hour chapel program and outreach ministries, operated by the Office of Spiritual Formation, also enhance students' potential as vital members of society and the kingdom of God. 2155522 43470 Fresno Pacific University serves approximately 5,500 students annually through the Office of Continuing Education. Programs are available online, through customized corporate training, correspondence and workshops/seminars. Courses and certificates are graduate-level, professional development units primarily used for professional advancement, rather than toward academic credit or a degree. Educators, nurses, grant writers, counselor and professionals in human resources, marketing and business management are among those who have benefited from continuing education through FPU. 67181197 true true false true false false false false true true false false true true false false true true false true false false false true false false false true true false false false false false false false false false false false false false true true true false false true 4511 0 true 1464 true false false false false false true true false false false false false false X 21 21 false false false false true true true true true false false true true true true true true true true false CA X Gary Estes 5594532000 1717 S Chestnut Avenue Fresno CA 93702 Ed Eng Trustee, Secretary 0.5 0.5 X X 0 0 0 Joshua Wilson Trustee, Chair 1.0 1.0 X X 0 0 0 Royce Fast Trustee, Vice Chair/Treasurer; Chair-Bus./Fin. Committee 1.0 1.0 X X 0 0 0 Aaron Wiens Trustee, Chair, Board Development/ Enrollment Committee 1.0 1.0 X 0 0 0 Arthur Klassen Trustee 0.5 X 0 0 0 Cary Nikkel Trustee (part year) 0.5 X 0 0 0 Dennis Fast Trustee 0.2 X 0 0 0 Don Warkentine Trustee 1.0 1.0 X 0 0 0 Garry Prieb Trustee 0.5 X 0 0 0 James Parks Trustee 0.5 X 0 0 0 Jason Ekk Trustee 0.5 X 0 0 0 John Gregory Root Trustee (part year) 0.5 X 0 0 0 Jordan Ringhofer Trustee, PDC District Minister 0.5 0.5 X 0 0 0 Kelsey Reimer-Mattox Trustee 0.5 X 0 0 0 Larry Powell Trustee, Chair, Advancement Committee 0.5 0.5 X 0 0 0 Linda Montemayor Trustee 0.5 X 0 0 0 Mark Fowler Trustee 0.5 X 0 0 0 Nichole Mosqueda Trustee 0.5 X 0 0 0 Nicolas Allen Trustee, Chair Audit Committee, Chair, Campus Life Committee 1.0 0.5 X 0 0 0 Paul Micu Trustee (part year) 0.5 X 0 0 0 Ronald Smith Trustee, Chair, Seminary Committee 1.0 0.5 X 0 0 0 Stephen Dick Trustee (part year) 0.5 X 0 0 0 Teshome Dubale Trustee 0.5 X 0 0 0 Will Dyck Trustee and Executive Board Member 0.5 0.5 X 0 0 0 Xavier Pina Trustee, Chair, Academic Committee 1.0 1.0 X 0 0 0 Andre Stephens University President 40.0 0.5 X 130697 0 33634 Robert Lippert VP- Finance & Bus. Affairs 40.0 0.5 X 153719 0 15894 Deborah Copeland Provost 40.0 X 170121 0 15287 Angel Krause Faculty 40.0 X 129523 0 14344 Dena Fiori Faculty 40.0 X 152377 0 5338 Jonathan Endicott VP Enrollment 40.0 X 129776 0 13779 Morgan Walker Athletic Director 40.0 X 127811 0 7084 Stephen Varvis Faculty 40.0 X 171430 0 5783 Joseph Jones University President (thru June 2022) 40.0 0.5 X 140044 0 38809 1305498 0 149952 38 false true false Quiring General 5118 E Clinton Way Ste 201 Fresno CA 93727 Construction 1357231 Campus Works Inc 1767 Lakewood Ranch Blvd 305 Bradenton FL 34211 Computer Services 383370 Ricana Media Group 7330 N Palm Ave Ste 106 Fresno CA 93711 Advertising 148219 3 56969 1479615 18682807 5137827 14451 25357218 Tuition and fees 611310 57050116 57050116 Auxiliary Services 611310 5447441 5447441 Continuing Education 611310 43470 43470 0 0 0 0 62541027 319919 319919 122803 61439 61364 0 61364 61364 10798711 10939527 -140816 0 -140816 -140816 4450 56969 20485 -16035 -16035 0 0 0 0 0 88122677 62541027 0 224432 16809251 16809251 666110 188516 477594 35512044 29223185 5230423 1058436 289020 239412 37053 12555 5484764 4642037 766801 75926 2321577 1863219 383769 74589 865628 863856 1772 137894 137894 6000 6000 105517 105517 0 0 0 0 1933757 844937 847268 241552 1928058 1028071 828504 71483 215623 9019 100444 106160 10329425 7415947 2794262 119216 3192362 2634828 543928 13606 2372102 2164973 195393 11736 589955 117802 472153 Bad Debt Expense 1144458 1144458 0 0 0 0 83903545 67181197 14935317 1787031 772216 1601052 340333 722267 713208 666067 2955618 2937932 0 0 269823 0 53004 65256 1033576 1180464 86681498 47691554 39435604 38989944 15809102 19972668 0 0 0 24464660 61382484 90600310 5905215 2820176 35122 35122 5402410 7775472 231880 0 68813 0 25232641 11643440 35863411 X 22319166 35670652 27419878 19066247 49739044 54736899 61382484 90600310 4219132 778723 0 X false true X true true true X 3496910 9276006 8770650 22604907 25357218 69505691 0 0 3496910 9276006 8770650 22604907 25357218 69505691 6864817 62640874 203716 288731 591668 374758 442722 1901595 7543 7543 0 0 0 0 0 0 71414829 363202877 0.8771 0.8243 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 6000 6000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Amounts paid to the California Association of Christian Colleges and Universities to lobby against legislation that would be detrimental to Fresno Pacific University. 18810594 94982 1939521 57709 1039261 19748127 21733785 190037 -2601370 461318 50540 18810594 17569795 282435 4424669 543114 21733785 17138227 103520 613273 438831 -153606 17569795 16159388 480854 950697 452712 17138227 0.0049 0.9951 0.0 false true true 2796813 2796813 66989045 33418824 33570221 10840937 8799543 2041394 6054703 5473187 581516 38989944 Right of Use Lease Assets 24464660 24464660 Right of Use lease obligations 25232641 25232641 Schedule D, Part V, Line 4 Intended uses of endowment funds To provide scholarships for students, maintenance funds for campus buildings, and for endowed chairs. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its nondiscriminatory policy on the home page of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Fresno Pacific University participates in Federal funding in connection with Title IV financial aid to students. In addition, during FYE 6/30/23 Fresno Pacific University received CARES Act funding (HEERF grants) and Employee Retention Credit funding from the Department of the Treasury. East Asia and the Pacific 0 0 Program Services Educational Services/Travel 35411 Europe (Including Iceland and Greenland) 0 0 Program Services Educational services/travel 60024 0 0 0 0 0 0 95435 0 95435 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Golf Tournament 61419 56969 4450 10000 8900 1585 0 0 61419 56969 4450 10000 8900 1585 20485 -16035 true Scholarships - students attending FPU 16783251 CARES Act Student Funding (HEERF) 26000 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarships and student aid are monitored through the financial aid office to ensure that all scholarship monies are used for housing, tuition, meals and books. No cash changed hands and funds were directly tied to student accounts. X X X true true X X false false false false false false false false false Robert Lippert VP- Finance & Bus. Affairs 153719 0 0 0 0 0 3161 0 12733 0 169613 0 0 0 Andre Stephens University President 130697 0 0 0 0 0 10814 0 22820 0 164331 0 0 0 Deborah Copeland Provost 170121 0 0 0 0 0 3469 0 11818 0 185408 0 0 0 Stephen Varvis Faculty 171430 0 0 0 0 0 3450 0 2333 0 177213 0 0 0 Dena Fiori Faculty 152377 0 0 0 0 0 0 0 5338 0 157715 0 0 0 Joseph Jones University President (thru June 2022) 140044 0 0 0 0 0 13845 0 24964 0 178853 0 0 0 Schedule J, Part I, Line 1a Discretionary spending account The organization provides the President with a discretionary spending account funded by donations restricted for the purpose of this fund. THESE FUNDS ARE USED SOLELY FOR UNIVERSITY INITIATIVES AND DOCUMENTATION TO SUPPORT BUSINESS USE OF THE FUNDS IS PROVIDED ACCORDING TO THE ACCOUNTABLE PLAN RULES. The fund is excluded from taxable income. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Housing allowance: As a condition of employment and as a convenience to the University, the President is provided a home on University grounds. The home is provided as a nontaxable benefit to the President. Schedule J, Part I, Line 1a Health or social club dues or initiation fees In their respective roles as President of the University, Dr. Joseph Jones, President (through June 2022) and current President Dr. Andre Stephens are members of the Rotary Club. The dues associated with this membership during their terms as President are considered bona fide business expenses and were not taxable to the President. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee is made up of the Board Chair, Vice Chair, Secretary, Treasurer, Chair - Academic Committee, Chair - Advancement Committee, Chair - Student Life Committee, Chair - Board Development Committee, and the Pacific District Minister, all of whom are members of the governing body. The scope of the committee's authority is as follows: The Executive Committee shall be empowered to act in all matters in place of and with the same authority as the full Board of Trustees whenever such action is required for the timely and orderly operation of the University and cannot conveniently be accomplished by the full Board, except that: (i) it may not act to terminate or dissolve the Corporation, (ii) it may not assign or use any of the Corporate assets as security for any loan, (iii) it may not authorize the construction of any new facility, (iv) it may not hire or terminate the President, unless authorized to do so by the full Board of Trustees, (v) but in any event, it may not exercise any of the action or powers restricted by California Corporation Code 9212 and specifically, it may not: (1) approve any action for which the approval of the majority of members is required, (2) fill vacancies on the Board or in any Committee which has the authority of the Board, (3) fix compensation of the directors for serving on the Board or on any committee, (4) amend, repeal, or adopt any Bylaws, (5) amend or repeal any resolution of the Board which is not amendable or repealable, (6) appoint Committees of the Board or its members, and (7) approve any self-dealing transactions. Form 990, Part VI, Line 6 Classes of members or stockholders The members of Fresno Pacific University shall consist of those persons who are duly elected by their respective home churches to serve as delegates (the "Delegate Members") to the Convention of the Pacific District Conference of Mennonite Brethren Churches (the "Conference") and shall serve as Members until either such Member's home church elects new delegates to the Conference Convention or until such Member ceases to be a member of the church which elected them. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Delegate Members shall have the power to elect, as herein provided, sixty percent (60%) of the voting members of Fresno Pacific University's Board of Trustees. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The Delegate Members shall have the right and power to approve the disposition of all or substantially all of the assets of the Fresno Pacific University consistent with the provisions contained in Fresno Pacific University's Articles of Incorporation and to approve of a merger or dissolution of Fresno Pacific University. Form 990, Part VI, Line 11b Review of form 990 by governing body The 990 is prepared by an independent CPA firm, reviewed in detail by management and finance, and then provided to the entire Board electronically for a top-level review prior to being filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy is reviewed and signed annually by the trustees, officers, and key employees to certify they are in compliance with the policy. Officers, key employees, and board members are expected to self-report the potential for any actual or perceived conflict of interest. In addition, the Chair of the Board and President of the University monitor Board assignments and relationships with the University for potential conflict of interest. Potential or actual conflicts of interest are resolved by the President and/or Board of Trustees as appropriate. Should any potential conflicts of interest be disclosed, the board member, officer, or key employee would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The independent trustees who make up the Executive Committee of the Board reviews and approves the compensation, including benefits, of the President. In hiring a new president, the committee seeks guidance from the presidential search consultant and other outside professional counsel to ensure comparability with peer presidents. The Board Chair, Treasurer, and VP of Finance are given authority to negotiate the new president's compensation within guidelines established by the Trustees. Documentation of the deliberation and decision is included in Board records. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Vice President of Finance and the Provost's compensation are solely determined by the President and they serve at the pleasure of the President. The Board does not approve their compensation, nor is it entered into the minutes of the Board. Compensation is based off of a salary banding model and comparability data is considered. The process is documented in HR files. Form 990, Part VI, Line 19 Required documents available to the public The University makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Fresno Pacific University Foundation 1717 South Chestnut Ave Fresno CA 93702 770139570 Providing assistance and benefits to the University CA 501(c)(3) Type I Fresno Pacific University true MBBS-US Inc 1717 South Chestnut Ave Fresno CA 93702 272515130 To support Fresno Pacific University - Biblical Seminary CA 501(c)(3) Type I Fresno Pacific University true false false true false false false false false false false true false false true true false false false false Fresno Pacific University Foundation C 1382181 Cash Fresno Pacific University Foundation K 148950 Lease Agreement Fresno Pacific University Foundation N 132329 Expense Reports Fresno Pacific University Foundation O 184935 Expense Reports MBBS-US Inc C 97434 Cash