Pacific Union College
Nonprofit profile at a glance
- EIN
- 941279798
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Angwin, CA, USA
- Phone
- 7079656633
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Undergraduate College (4-year)
- Affiliation
- Christianity
Reported finances
- Revenue
- $47,318,976
- Expenses
- $52,062,969
- Assets
- $81,384,969
- Liabilities
- $67,732,054
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
29 people listed
Executive titles in this filing
- RALPH TRECARTIN (BOARD SECRETARY & PUC PRESIDENT)
Highest reported compensation
- RALPH TRECARTIN (BOARD SECRETARY & PUC PRESIDENT): $232,515 total reported compensation
- KIMBERLY DUNKER (DEAN OF NURSING DEPARTMENT): $154,298 total reported compensation
- NICOLETTE PIAUBERT (ASSISTANT PROFESSOR OF NURSING): $141,514 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Pacific union college is a seventh-day adventist learning community offering an excellent christ-centered education that prepares its students for productive lives of useful human service and uncompromising personal integrity.
What it reported doing in 2024
Provide liberal arts college education for around 900 individual students including providing work opportunities for around 300 students to earn a portion of their education and/or living costs.
Operating model
- Revenue model
- Other-operating. 75% of the money available for current operations came from other operating revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 91
- Transparency & Controls: 88
- Accountability: 97
- Sustainability: 31
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.8%; rating input score 100
- Program expense ratio: 90.7%; rating input score 91
- Fundraising efficiency: $14.28 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 95.2%; rating input score 95; 29th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -10%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 1.56; rating input score 53; 53rd percentile among comparable filings
- Liabilities to assets ratio: 0.83; rating input score 13; 13th percentile among comparable filings
- Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings
Growth
- Program expense growth: -1.7% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -2.1% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -0.4% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 99.8% of revenue deployed · 90.7% of spending went to programs
- Governance: 20 of 21 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $47.2M in reported program spending
- Leadership: top reported pay $233K · 29 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $2.2M reported
- Consistency: 37 of 37 current checks pass
- Schedules: 9 filed schedules · includes major donors, grants, executive pay, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
- High — Sustainability: Operating margin scored 10/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 53/100.
- High — Sustainability: Liabilities to assets ratio scored 13/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.