Warner Pacific University FY2024 filing

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Warner Pacific University is accredited by the northwest commission on colleges and universities. Founded in 1937, today wpu offers a four-year christian liberal arts education in an urban setting on beautiful mt. Tabor in portland, oregon. Our christ-centered, liberal arts approach invites students to seek answers to difficult questions and challenges them to expand their comfort zones in order to explore the ways in which they understand society, community, and faith. Faculty guide classes through real-world situations in programs from business to education, nursing, criminal justice, health science and many other degrees. At Warner Pacific University, students discover their passions, develop their skills, and serve the greater community. Most students qualify for financial aid.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$1.3M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $2.1M a year · 12% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $10.7M in investments, Pt X · Ln 11–13
Fine: 0.0 months of spending in cash, plus $10.7M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $204K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$12.9M
50% of total assets
Looks good: liabilities are 50% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18.0M
+18% vs prior year
Spent
$20.2M
To programs
70%
Net assets
$13.1M
By yearFY2021–FY2025
Revenue
$18.0M
FY2024▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2021$18.2M
FY2022$17.8M
FY2023$15.2M
FY2024$18.0M
FY2025$18.3M
Expenses
$20.2M
FY2024▲ +0.9%
Tap a bar for its year
Expenses by fiscal year
FY2021$18.4M
FY2022$18.6M
FY2023$20.0M
FY2024$20.2M
FY2025$20.8M
Net assets
$13.1M
FY2024▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2021$18.3M
FY2022$18.0M
FY2023$13.4M
FY2024$13.1M
FY2025$13.8M

From the FY2024 Form 990 (year ending May 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $14.1M Management & general 27% · $5.5M Fundraising 3% · $600K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

24 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President
$353,464Pt VII · Sec A
Executive VP/CFO
$175,000Pt VII · Sec A
Senior VP/Chief of Staff
$167,508Pt VII · Sec A
VP for Enrollment, Student Success & Engagement
$132,850Pt VII · Sec A
Associate Dean of Nursing
$125,981Pt VII · Sec A
Dean of Nursing
$125,240Pt VII · Sec A
Nursing Educator
$120,452Pt VII · Sec A
Assoc VP for Advancement
$119,538Pt VII · Sec A

Brian Johnson’s $358K as President is at the 75th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Brian Johnson$358,370$353,464$342,258$301,681$141,692
Douglas Wade$175,000$175,000$154,167$150,073$101,000
Cecelia Monto$167,807————
Jennifer Boehmer—$167,508———
Miriam Chitiga——$151,680——
Dwight Sanchez——$142,843——
Darilis Garcia$139,689$132,850———
Kevin Finn$134,807————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Warner Pacific University executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers Christian liberal arts degrees, guiding students to explore faith, society, and community.

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3 programs · $13.5M · in their own filed words · FY2023
01

Warner pacific university is dedicated to seeing individuals, families, and communities flourish. As an urban college designed to serve students from diverse backgrounds, we know that for a city to flourish, its leaders must be prepared to engage actively in a constantly changing world.

$8.8Mprogram expense
02

Residence life at warner pacific university is committed to cultivating a responsible living and learning environment where holistic growth takes places through dynamic relationships. Our facilities include two residence halls and a variety of apartments and houses spread across our MT. Tabor campus.

$3.4Mprogram expense
03

Warner pacific university continues to be recognized for diversity and value. It is the most diverse university in oregon, and the only christian university with a minority-serving mission in the pacific northwest. Wpu was oregon's first four-year school to earn the prestigious hispanic-serving institution (hsi) designation from the U.S.

$1.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 3 grants · $6.5M · 2022–2024
Unitemized GrantFY2024$2,186,752
Unitemized GrantFY2023$2,169,050
Unitemized GrantFY2022$2,094,322

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending May 2025 · $8.4M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$5.3M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$1.7M
Higher Education Institutional AidDepartment of Education · ALN 84.031 · Direct$940K
Federal Work-Study ProgramDepartment of Education · ALN 84.033 · Direct$147K
Federal Supplemental Educational Opportunity GrantsDepartment of Education · ALN 84.007 · Direct$122K

Plus 3 smaller programs.

The auditor reported 13 findings: a weakness in money controls.

Year ending May 2024 · $7.0M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$5.0M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$1.4M
Higher Education_institutional AidDepartment of Education · ALN 84.031 · Direct$198K
Federal Work-Study ProgramDepartment of Education · ALN 84.033 · Direct$148K
Federal Supplemental Educational Opportunity GrantsDepartment of Education · ALN 84.007 · Direct$122K

Plus 2 smaller programs.

The auditor reported 6 findings: a weakness in money controls.

Year ending May 2023 · $8.1M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$5.5M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$1.4M
Education Stabilization FundDepartment of Education · ALN 84.425 · Direct$539K
Federal Perkins Loan ProgramDepartment of Education · ALN 84.038 · Direct$394K
Federal Supplemental Educational Opportunity GrantsDepartment of Education · ALN 84.007 · Direct$153K

Plus 2 smaller programs.

The auditor reported 12 findings: a material weakness in money controls.

Year ending May 2022 · $11.1M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$6.3M
Education Stabilization FundDepartment of Education · ALN 84.425 · Direct$2.4M
Federal Pell Grant ProgramDepartment of Education · ALN 84.063 · Direct$1.8M
Federal Perkins Loan ProgramDepartment of Education · ALN 84.038 · Direct$446K
Federal Supplemental Educational Opportunity GrantsDepartment of Education · ALN 84.007 · Direct$191K

Plus 2 smaller programs.

The auditor reported 2 findings: a weakness in money controls.

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$18.0M
Ln 12
Fees for servicesLn 2g$12.7M
Gifts and grantsLn 1h$3.2M
Investment incomeLn 3$1.9M
Money outPt IX
$20.2M
Ln 25
Programscol B$14.1M
Managementcol C$5.5M
Fundraisingcol D$600K
Owns and owesPt X
$13.1M
net assets · Ln 32
Cash and savingsLn 1–2$9K
Total assetsLn 16$26.1M
LiabilitiesLn 26$12.9M
PeoplePt VI, VII
24
listed · VII A
PaidVII A8
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.2M
Government grantsLn 1e$2.6M
Noncash giftsLn 1g$107K
Fees for servicesLn 2g$12.7M
Investment incomeLn 3$1.9M
Other incomeLn 4–11$181K
Gains on assetsLn 7$1.4M
Total revenueLn 12$18.0M
Assets in detailPt X, end of year
CashLn 1$9K
Cash and savings togetherLn 1–2$9K
InvestmentsLn 11–13$10.7M
Land, buildings, equipmentLn 10c$9.9M
Other assetsLn 15$942K
Total assetsLn 16$26.1M
LiabilitiesLn 26$12.9M
Net assetsLn 32$13.1M
OperationsPt I, VI
EmployeesI 5408
VolunteersI 675
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$107K
EndowmentSch D · Pt V
LineFY24FY23FY22FY21FY20
End of yearLn 1g$18.2M$15.3M$18.2M$20.3M$18.4M
Given inLn 1b$8K$300K$42K$313K$24K
SpentLn 1d–1f$975K$4.3M$1.7M−$666K−$1.3M
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$227K$9K
InvestmentsLn 11–13$13.5M$10.7M
Land, buildings, equipmentLn 10c$10.3M$9.9M
Total assetsLn 16$28.1M$26.1M
LiabilitiesLn 26$14.7M$12.9M
Net assetsLn 32$13.4M$13.1M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2.2M$2.2M
Pay of current officers, directors and key staffLn 5$659K$581K$79K
Other salaries and wagesLn 7$7.6M$6.0M$1.4M$253K
Pension plan contributionsLn 8$59K$48K$9K$2K
Other employee benefitsLn 9$858K$616K$212K$30K
Payroll taxesLn 10$565K$396K$147K$22K
Management feesLn 11a$596K$596K
Legal feesLn 11b$58K$58K
Accounting feesLn 11c$97K$97K
Other fees for servicesLn 11g$369K$152K$177K$41K
Advertising and promotionLn 12$178K$2K$177K
Office expensesLn 13$251K$49K$102K$100K
Information technologyLn 14$536K$69K$467K$868
OccupancyLn 16$2.0M$1.8M$161K$39K
TravelLn 17$345K$257K$84K$4K
Conferences, conventions and meetingsLn 19$43K$12K$31K$425
InterestLn 20$796K$272K$524K
Depreciation, depletion and amortizationLn 22$956K$585K$371K
InsuranceLn 23$181K$4K$177K
Other expenses (24a–d)Ln 24$1.9M$1.1M$732K$30K
Total functional expensesLn 25$20.2M$14.1M$5.5M$600K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Apr 15, 2026 $18.3M$20.8M−$2.4M$13.8M 990 PDF
FY2024 ViewingFiled with the IRS Apr 15, 2025 $18.0M$20.2M−$2.2M$13.1M 990 PDF
FY2023Filed with the IRS Apr 12, 2024 $15.2M$20.0M−$4.8M$13.4M 990 PDF
FY2022Filed with the IRS Apr 18, 2023 $17.8M$18.6M−$724K$18.0M 990 PDF
FY2021Filed with the IRS Mar 10, 2022 $18.2M$18.4M−$149K$18.3M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $17,967,126 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,517,338$3,168,170
I-9 Program service revenuePrior year $13,233,107$12,708,949
I-10 Investment incomePrior year $322,539$1,908,871
I-11 Other revenuePrior year $148,198$181,136
I-12 Total revenuePrior year $15,221,182$17,967,126
I-13 Grants and similar amounts paidPrior year $2,094,322$2,169,050
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $9,959,680$9,745,623
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $7,963,678$8,291,001
I-18 Total expensesPrior year $20,017,680$20,205,674
I-19 Revenue less expensesPrior year −$4,796,498−$2,238,548
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $17,967,126 across 9 lines filed
VIII-1e Government grants$2,602,499
VIII-1f All other contributions, gifts and grants$565,671
VIII-1g Noncash contributions (included above)$107,370
VIII-1h Total contributions, gifts and grants$3,168,170
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,708,949$12,708,949
VIII-3 Investment incomeExcluded from tax $506,529$506,529
VIII-6 Net rental income or lossRelated to mission $181,136$181,136
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,402,342$1,402,342
VIII-12 Total revenueRelated to mission $12,890,085 · Unrelated business $0 · Excluded from tax $1,908,871$17,967,126
Part IX · Statement of functional expenses $20,205,674 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $2,169,050$2,169,050
IX-5 Pay of current officers, directors and key staffManagement $580,646 · Fundraising $78,669$659,315
IX-7 Other salaries and wagesPrograms $5,980,730 · Management $1,370,963 · Fundraising $252,706$7,604,399
IX-8 Pension plan contributionsPrograms $48,134 · Management $8,937 · Fundraising $1,502$58,573
IX-9 Other employee benefitsPrograms $616,448 · Management $211,534 · Fundraising $30,000$857,982
IX-10 Payroll taxesPrograms $396,266 · Management $146,635 · Fundraising $22,453$565,354
IX-11a Management feesPrograms $596,352$596,352
IX-11b Legal feesManagement $57,597$57,597
IX-11c Accounting feesManagement $97,104$97,104
IX-11g Other fees for servicesPrograms $151,539 · Management $176,704 · Fundraising $41,178$369,421
IX-12 Advertising and promotionPrograms $1,727 · Management $176,678$178,405
IX-13 Office expensesPrograms $49,268 · Management $101,935 · Fundraising $99,518$250,721
IX-14 Information technologyPrograms $68,729 · Management $466,677 · Fundraising $868$536,274
IX-16 OccupancyPrograms $1,828,172 · Management $160,746 · Fundraising $39,080$2,027,998
IX-17 TravelPrograms $256,681 · Management $84,287 · Fundraising $3,864$344,832
IX-19 Conferences, conventions and meetingsPrograms $11,666 · Management $31,304 · Fundraising $425$43,395
IX-20 InterestPrograms $271,629 · Management $524,065$795,694
IX-22 Depreciation, depletion and amortizationPrograms $585,471 · Management $370,770$956,241
IX-23 InsurancePrograms $3,846 · Management $176,865$180,711
IX-24 Other expenses (24a–d)Programs $1,093,839 · Management $732,338 · Fundraising $30,079$1,856,256
IX-25 Total functional expensesPrograms $14,129,547 · Management $5,475,785 · Fundraising $600,342$20,205,674
Part X · Balance sheet $26,063,843 assets, 18 lines filed
Asset lines not itemized here account for $1,299,530; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $227,392$9,048
X-3 Pledges and grants receivableStart of year $262,500$2,391,705
X-4 Accounts receivableStart of year $307,060$413,564
X-8 Inventories for sale or useStart of year $17,424$16,693
X-9 Prepaid expenses and deferred chargesStart of year $401,737$385,467
X-10c Land, buildings and equipment, netStart of year $10,316,237$9,940,710
X-11 Publicly traded securitiesStart of year $8,383,744$5,310,015
X-12 Other securitiesStart of year $5,160,000$5,355,082
X-15 Other assetsStart of year $1,375,174$942,029
X-16 Total assetsStart of year $28,057,593$26,063,843
X-17 Accounts payable and accrued expensesStart of year $3,053,658$2,481,113
X-19 Deferred revenueStart of year $356,910$304,064
X-25 Other liabilitiesStart of year $2,717,471$1,932,999
X-26 Total liabilitiesStart of year $14,699,338$12,932,692
X-27 Net assets without donor restrictionsStart of year $3,675,216$3,396,531
X-28 Net assets with donor restrictionsStart of year $9,683,039$9,734,620
X-32 Total net assets or fund balancesStart of year $13,358,255$13,131,151
X-33 Total liabilities and net assetsStart of year $28,057,593$26,063,843
Part XI · Reconciliation of net assets $13,131,151 net assets at year end
XI-1 Total revenue$17,967,126
XI-2 Total expenses$20,205,674
XI-3 Revenue less expenses−$2,238,548
XI-4 Net assets at start of year$13,358,255
XI-5 Net unrealized gains (losses) on investments$2,191,279
XI-9 Other changes in net assets−$179,835
XI-10 Net assets at end of year$13,131,151

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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