Nonprofit · EIN 94-2515428
PALMER COLLEGE OF CHIROPRATIC- WEST
Tax-exempt · SAN JOSE, CA 95134
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $593,616 | $6,565,646 | -$5,972,030 | $6,962,389 | $345,859 | $6,616,530 |
| June 30, 2024 | 990 | $6,509,241 | $8,679,521 | -$2,170,280 | $14,671,306 | $2,159,392 | $12,511,914 |
| June 30, 2023 | 990 | $9,690,022 | $9,345,029 | $344,993 | $18,521,572 | $3,921,471 | $14,600,101 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $21,615
- of which government grants
- $17,269
- Program service revenue
- $1,749,668
- Investment income
- -$775,366
- Net rental income
- $11,190
- Net gain from sales of assets
- -$1,151,588
- Other revenue
- -$402,301
Expenses
- Grants and similar amounts paid
- $169,213
- Other salaries and wages
- $2,206,368
- Salaries, compensation and benefits (total)
- $2,961,886
- Professional fundraising fees
- $0
- Occupancy
- $2,376,220
- Travel
- $1,799
- Depreciation
- $197,594
- Program services (functional)
- $5,557,209
- Management and general (functional)
- $1,008,437
Balance sheet and other
- Total assets, start of year
- $14,671,306
- Total assets, end of year
- $6,962,389
- Total liabilities, end of year
- $345,859
- Net assets, end of year
- $6,616,530
- Net assets without donor restrictions
- $6,616,530
- Gross receipts
- $2,124,396
- Employees
- 66
- Volunteers
- 38
- Year formed
- 1978
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DENNIS MARCHIORI DC PHD | PRESIDENT/CHANCELLOR Officer | 10 | $0 | $1,207,266 | $129,174 |
| JENNIFER RANDAZZO | TREASURER Officer | 10 | $0 | $240,409 | $108,156 |
| GREGORY SNOW | DEAN Highest-paid employee | 40 | $221,548 | $0 | $21,267 |
| ARDEN LAWSON-HENZE | ASSOC CLINICAL PROF. (THRU 12/24) Highest-paid employee | 40 | $149,656 | $0 | $48,562 |
| THERESE REANEY-COOK | ASSOC CLINICAL PROF. (THRU 12/24) Highest-paid employee | 40 | $162,369 | $0 | $22,228 |
| BRIAN NOOK | ASSOC DEAN Highest-paid employee | 40 | $144,016 | $0 | $39,789 |
| RACHEL FROZENFAR | ASSOC CLINICAL PROF. (THRU 09/24) Highest-paid employee | 40 | $147,128 | $0 | $24,449 |
| MICHAEL CHANCE DC | TRUSTEE Trustee or director | 1 | $0 | $2,784 | $0 |
| KENT PILCHER | TRUSTEE Trustee or director | 1 | $0 | $2,464 | $0 |
| DON BETZ PHD | TRUSTEE Trustee or director | 1 | $0 | $1,485 | $0 |
| KENNETH R KOUPAL | TRUSTEE/INTERIM ASST SEC GENERAL Trustee or director, Officer | 1 | $0 | $1,099 | $0 |
| SUSAN HATFIELD PHD | TRUSTEE Trustee or director | 1 | $0 | $658 | $0 |
| TREVOR V IRELAND DC | TRUSTEE/CHAIRPERSON Trustee or director, Officer | 10 | $0 | $0 | $0 |
| PAUL VANDUYNE PE DC | TRUSTEE/VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| VICKIE A PALMER HCD | TRUSTEE/SECRETARY GENERAL Trustee or director, Officer | 1 | $0 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNA CRAFT DC | TRUSTEE Trustee or director | 1 | $0 |
| DONALD DOUCETTE PHD | TRUSTEE Trustee or director | 1 | $0 |
| NATHAN HINKELDEY DC DACRB | TRUSTEE Trustee or director | 1 | $0 |
| CHARLES KELLER DC MA | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 21 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DENNIS MARCHIORI DC | PRESIDENT/CHANCELLOR Officer | 10 | $0 | $556,175 | $61,735 |
| JENNIFER RANDAZZO | TREASURER Officer | 10 | $0 | $221,255 | $51,920 |
| GREGORY SNOW | DEAN Highest-paid employee | 40 | $217,421 | $0 | $23,827 |
| BRIAN NOOK | ASSOC DEAN Highest-paid employee | 40 | $154,859 | $0 | $36,728 |
| MATTHEW SKALSKI | FACULTY Highest-paid employee | 40 | $137,744 | $0 | $14,052 |
| THOMAS SOUZA | FACULTY (UNTIL 9.22.23) Highest-paid employee | 40 | $126,055 | $0 | $20,176 |
| TAMMI CLARK | DEAN OF CLINICS Highest-paid employee | 40 | $121,503 | $0 | $16,624 |
| LYNNE LINDSTROM | EXEC DIR OF BOD AFFAIRS/AS (UNTIL 2.3.24) Officer | 10 | $0 | $72,615 | $20,551 |
| MICHAEL CHANCE DC | TRUSTEE Trustee or director | 1 | $0 | $912 | $0 |
| KENT PILCHER | TRUSTEE Trustee or director | 1 | $0 | $779 | $0 |
| DONNA CRAFT DC | TRUSTEE Trustee or director | 1 | $0 | $757 | $0 |
| KENNETH R KOUPAL | TRUSTEE Trustee or director | 1 | $0 | $717 | $0 |
| SUSAN HATFIELD PHD | TRUSTEE Trustee or director | 1 | $0 | $657 | $0 |
| DONALD DOUCETTE PHD | TRUSTEE Trustee or director | 1 | $0 | $648 | $0 |
| TREVOR V IRELAND DC | TRUSTEE/CHAIRPERSON Trustee or director, Officer | 10 | $0 | $0 | $0 |
| VICKIE A PALMER HCD | TRUSTEE/SECRETARY GENERAL Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DON BETZ PHD | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| CHARLES KELLER DC MA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| PAUL VANDUYNE PE DC | TRUSTEE/VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| PATRICIA HARDAWAY JD | TRUSTEE (UNTIL 1.1.24) Trustee or director | 1 | $0 | $0 | $0 |
| NATHAN HINKELDEY DC DACRB | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 22 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DENNIS MARCHIORI DC | PRESIDENT/CHANCELLOR Officer | 10 | $0 | $536,695 | $76,458 |
| JENNIFER RANDAZZO | TREASURER Officer | 10 | $0 | $211,645 | $45,105 |
| GREGORY SNOW | DEAN Highest-paid employee | 40 | $212,056 | $0 | $22,128 |
| TAMMI CLARK | DEAN OF CLINICS Highest-paid employee | 40 | $150,288 | $0 | $45,370 |
| BRIAN NOOK | ASSOC DEAN Highest-paid employee | 40 | $158,007 | $0 | $36,453 |
| BEDI DALBIR SING | DIRECTOR OF CLINIC Highest-paid employee | 40 | $128,585 | $0 | $36,080 |
| MATTHEW SKALSKI | FACULTY Highest-paid employee | 40 | $130,437 | $0 | $13,614 |
| LYNNE LINDSTROM | EXEC DIR OF BOD AFFAIRS/AS Officer | 10 | $0 | $94,054 | $27,858 |
| TREVOR V IRELAND DC | TRUSTEE/CHAIRPERSON Trustee or director, Officer | 10 | $0 | $0 | $0 |
| VICKIE A PALMER HCD | TRUSTEE/SECRETARY GENERAL Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DON BETZ PHD | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| MICHAEL CHANCE DC | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| DONNA CRAFT DC | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| DONALD DOUCETTE PHD | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| SUSAN HATFIELD PHD | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| CHARLES KELLER DC MA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| KENNETH R KOUPAL | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| ROBERT LAMBERT JD | TRUSTEE (UNTIL 12.31.22) Trustee or director | 1 | $0 | $0 | $0 |
| KENT PILCHER | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| PAUL VANDUYNE PE DC | TRUSTEE/VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| PATRICIA HARDAWAY JD | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| NATHAN HINKELDEY DC DACRB | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 90 E TASMAN DR, SAN JOSE, CA 95134-1617
- Principal officer (990 for 2024)
- DENNIS MARCHIORI DC PHD, 1000 BRADY STREET, DAVENPORT, IA 52803
- Signed the 990
- JENNIFER RANDAZZO, TREASURER
- Phone
- (408) 944-6000
- Website
- WWW.PALMER.EDU
- Return prepared by
- RSM US LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2515428 or by the name PALMER COLLEGE OF CHIROPRATIC- WEST.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
PROMOTE LEARNING, DELIVER HEALTH CARE, ENGAGE OUR COMMUNITIES AND ADVANCE KNOWLEDGE THROUGH RESEARCH.
Program accomplishments
- PALMER COLLEGE EDUCATES STUDENTS WITH A DOCTOR OF CHIROPRACTIC DEGREE. STUDENTS ARE PROVIDED CLASSROOM AND LAB INSTRUCTION TO LEARN THE SCIENCE, ART AND PHILOSOPHY OF CHIROPRACTIC. THE CAMPUS WAS PHASED OUT IN FY25 WITH THE LAST CLASS GRADUATING IN MARCH 2025.Expenses $4,212,038 · grants $169,213 · revenue $1,628,976
- PALMER COLLEGE OPERATES CHIROPRACTIC CLINICS TO EXTEND THE STUDENT EDUCATION FROM THE CLASSROOM TO DIRECT PATIENT CARE. THE DOCTOR OF CHIROPRACTIC DEGREE IS A 13 QUARTER PROGRAM OF WHICH APPROXIMATELY THE FINAL 1/4TH IS SPENT IN THE CLINIC SETTING WORKING WITH PATIENTS. STUDENT TUITION REPORTED ABOVE IS USED TO OFFSET THE COST OF CLINIC OPERATIONS.Expenses $1,144,887 · revenue $120,692
- AUXILIARY ENTERPRISES AND ACTIVITIES RELATED TO OPERATION OF BOOKSTORE, CAFETERIA, PRINT SHOP, AND CONTINUING EDUCATION PROGRAMS.Expenses $200,284
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 94-2515428
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $6,962,389
- Income (IRS master file)
- $2,124,396
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $593,616 | $6,565,646 | $6,962,389 | XML |
| 990 | June 2024 | $6,509,241 | $8,679,521 | $14,671,306 | XML |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $9,690,022 | $9,345,029 | $18,521,572 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $14,589,852 | $11,961,732 | $15,332,281 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-2515428).
Questions about PALMER COLLEGE OF CHIROPRATIC- WEST
- What is the EIN of PALMER COLLEGE OF CHIROPRATIC- WEST?
- The employer identification number (EIN) of PALMER COLLEGE OF CHIROPRATIC- WEST is 94-2515428.
- Is PALMER COLLEGE OF CHIROPRATIC- WEST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to PALMER COLLEGE OF CHIROPRATIC- WEST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PALMER COLLEGE OF CHIROPRATIC- WEST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PALMER COLLEGE OF CHIROPRATIC- WEST due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PALMER COLLEGE OF CHIROPRATIC- WEST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PALMER COLLEGE OF CHIROPRATIC- WEST?
- The 990 for the year ended June 30, 2025 names DENNIS MARCHIORI DC PHD.
- Who are the officers and directors of PALMER COLLEGE OF CHIROPRATIC- WEST?
- The 990 for the year ended June 30, 2025 lists 19 people; 5 received compensation from the organization.
- How much revenue does PALMER COLLEGE OF CHIROPRATIC- WEST have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $593,616, expenses of $6,565,646 and total assets of $6,962,389 at year end.
Other nonprofits in SAN JOSE
- SAN ANDREAS REGIONAL CENTER EIN 94-2591195 · last filed 990 for 2025
- CRANKSTART FOUNDATION EIN 94-3377099 · last filed 990-PF for 2024
- SECOND HARVEST OF SILICON VALLEY EIN 94-2614101 · last filed 990 for 2025
- TECHNOLOGY CREDIT UNION EIN 94-1651781 · last filed 990 for 2024
- ROCKETSHIP EDUCATION EIN 20-4040597 · last filed 990 for 2025
- PLANNED PARENTHOOD MAR MONTE INC EIN 94-1583439 · last filed 990 for 2025
- THE HARKER SCHOOL EIN 94-1613808 · last filed 990 for 2025
- MOMENTUM FOR HEALTH EIN 94-1496052 · last filed 990 for 2025