2023-07-14T16:18:21-05:00 2022-08-31 910189318 MOSS ADAMS LLP 21700 W OXNARD SUITE 300 WOODLAND HILLS CA 91367 990 2021-09-01 952789388 SOUTHERN CALIFORNIA INSTITUTE OF ARCHITECTURE SOUT 2136132200 960 E 3RD STREET LOS ANGELES CA 90013 SUE GOSNEY CFO 2136132200 2023-07-13 1 SUE GOSNEY 999009999 LAUREN A HAVERLOCK P00545829 8185771900 2023-07-13 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z HERNAN DIAZ ALONSO 960 E 3RD STREET LOS ANGELES CA 90013 35398760 0 X WWW.SCIARC.EDU X 1972 CA THE SOUTHERN CALIFORNIA INSTITUTE OF ARCHITECTURE IS A FULLY ACCREDITED SCHOOL. 23 20 385 26 0 0 4743190 2133800 25792425 28201028 3643541 1361032 -10903 517248 34168253 32213108 6786081 7559910 0 0 15453653 16438101 0 0 563291 6482518 8157537 28722252 32155548 5446001 57560 93582078 85808571 24088433 24080437 69493645 61728134 THE SOUTHERN CALIFORNIA INSTITUTE OF ARCHITECTURE IS A FULLY ACCREDITED SCHOOL OF ARCHITECTURE OFFERING BACHELOR AND MASTERS DEGREES. 0 0 23309065 7559910 28326825 THE SOUTHERN CALIFORNIA INSTITUTE OF ARCHITECTURE IS A FULLY ACCREDITED SCHOOL FOR ARCHITECTURE OFFERING BACHELOR AND MASTERS DEGREES. THE ENROLLMENT FOR THE INSTITUTION RANGES BETWEEN 490 AND 505 STUDENTS. 23309065 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 538 0 1 385 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SUE GOSNEY 2133565330 960 E 3RD STREET LOS ANGELES CA 90013 HERNAN DIAZ ALONSO DIRECTOR/CEO/INSTRUCTOR 40.00 X X 495339 0 59536 THOM MAYNE TRUSTEE/FACULTY/INSTRUCTOR 40.00 X 236669 0 0 MIRA HENRY TRUSTEE/FACULTY/INSTRUCTOR 40.00 X 95242 0 14713 MATEUS COMPARATO TRUSTEE 4.00 X 2434 0 0 ABBY SCHEUER THRU 622 TRUSTEE 4.00 X 0 0 0 ABBY SHER SECRETARY 8.00 X X 0 0 0 ANTHONY FERGUSON TRUSTEE 4.00 X 0 0 0 BARBARA BESTOR TRUSTEE 4.00 X 0 0 0 BYRON MERRITT TRUSTEE 4.00 X 0 0 0 DAN SWARTZ TREASURER 8.00 X X 0 0 0 FERNANDO GUTIERREZ VICE CHAIRMAN 8.00 X X 0 0 0 FRANK O GEHRY TRUSTEE 4.00 X 0 0 0 JERRY NEUMAN TRUSTEE 4.00 X 0 0 0 JOHN WINSTON TRUSTEE 4.00 X 0 0 0 JOSEPH DAY TRUSTEE 4.00 X 0 0 0 KEVIN RATNER CHAIRMAN 8.00 X X 0 0 0 PHOEBE YEE TRUSTEE 4.00 X 0 0 0 ROY CHOI TRUSTEE 4.00 X 0 0 0 SAM TELLER TRUSTEE 4.00 X 0 0 0 STEVEN SONG TRUSTEE 4.00 X 0 0 0 SUZANNE BODA TRUSTEE 4.00 X 0 0 0 THOMAS STRICKLER TRUSTEE 4.00 X 0 0 0 TIM DISNEY TRUSTEE 4.00 X 0 0 0 TREVOR MCFEDRIES TRUSTEE 4.00 X 0 0 0 SUE GOSNEY CFO 40.00 X 205770 0 21263 JOHN ENRIGHT VICE-DIR./CHIEF ACADEMIC OFF./ INSTRUCTOR 40.00 X 334823 0 26400 DAVID RUY POST GRADUATE PROGRAM CHAIR / INSTRUCTOR 40.00 X 310231 0 9000 ELENA MANFERDINI GRADUATE PROGRAM CHAIR / INSTRUCTOR 40.00 X 288701 0 14395 THOMAS WISCOMBE UNDERGRADUATE PROGRAM CHAIR / INSTRUCTOR 40.00 X 277955 0 18701 ERIC MOSS INSTRUCTOR 40.00 X 208174 0 48834 MARCELYN GOW INSTRUCTOR 40.00 X 202750 0 21165 LORI O'NEAL CHIEF ADVANCEMENT OFFICER 40.00 X 197727 0 18534 HSINMING FUNG INSTRUCTOR 40.00 X 195600 0 20736 ERIK GHENOIU INSTRUCTOR 40.00 X 192663 0 20560 MARCELO SPINA FORMER TRUSTEE/FACULTY/INSTRUCTOR 40.00 X 149424 0 17950 3393502 0 311787 42 1 1 0 SECURITAS SECURITY SERVICES USA INC P O BOX 57220 LOS ANGELES CA 900747220 SECURITY 793961 HC CLEANING SERVICES LLC 2801 1/2 S LA SALLE AVENUE LOS ANGELES CA 90018 CUSTODIAL / JANITORIAL 471101 SWINERTON BUILDERS 2001 CLAYTON ROAD 7TH FLOOR CONCORD CA 94520 CONSTRUCTION 210936 ALLIANCE BERNSTEIN LP 1999 AVENUE OF THE STARS 21ST FLOO LOS ANGELES CA 90067 INVESTMENT MANAGEMENT 165049 ROBERT HALF FINANCE & ACCOUNTING PO BOX 743295 LOS ANGELES CA 900747220 CONTRACT AND TEMP AGENCY 154920 17 757470 1376330 171330 2133800 TUITION AND FEES 611110 28031386 28031386 OTHER INCOME 611110 169642 169642 28201028 879809 879809 3581028 3097428 2377 483600 -2377 481223 481223 211644 85847 125797 125797 OTHER 812930 391451 391451 391451 32213108 28326825 0 1752483 7559910 7559910 2576110 1550004 1026106 604780 604780 10944702 7576889 2984167 383646 529687 308046 201256 20385 839291 476391 324684 38216 943531 657891 260138 25502 185408 185408 115326 115326 201719 201719 1241716 456367 762375 22974 1588645 947433 603816 37396 308444 11960 296473 11 2678319 1601950 1056032 20337 249710 196531 51316 1863 536473 466732 67059 2682 872928 759447 109116 4365 SUPPLIES 178849 134734 38201 5914 32155548 23309065 8283192 563291 8991850 8990410 467741 399784 448471 398597 171269 171269 649781 651518 41217986 12003078 29519135 29214908 44435612 38919660 8635170 6976182 263049 86243 93582078 85808571 2074591 1899044 14736988 14254212 7276854 7927181 24088433 24080437 X 64598645 57450134 4895000 4278000 69493645 61728134 93582078 85808571 X 57560 -7822008 -1063 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 488 0 0 0 488 0 PART II-B, LINE 1: SCI ARC PAID MEMBERSHIP DUES IN THE AMOUNT OF $4,878 TO THE ASSOCIATION OF INDEPENDENT CALIFORNIA COLLEGES AND UNIVERSITIES ("AICCU"). AICCU'S GOOD-FAITH ESTIMATE OF THE PERCENTAGE OF MEMBERSHIP DUES THAT WILL BE USED FOR LOBBYING DURING THE JULY 1, 2022-JUNE 30, 2023 MEMBERSHIP YEAR IS TEN (10%) PERCENT. 5947000 411865 -966815 171050 5221000 4568000 703853 954590 76500 202943 5947000 3563973 630492 481031 107496 4568000 3257702 233089 114253 41071 3563973 2955144 253996 48562 3257702 0.25000 0.75000 0.00000 0 0 17159593 17159593 14558490 3799562 10758928 202696 190932 11764 4161837 3903951 257886 5135370 4108633 1026737 29214908 BERNSTEIN AND OFFIT ALTERNATIVE INVESTMENT FUNDS 6976182 F 6976182 STUDENT DEPOSITS 7856142 OPERATING LEASE LIABILITY 71039 7927181 X 17128564 -7822008 85847 -7736161 24864725 201719 7146664 7348383 32213108 24894075 86910 86910 24807165 201719 7146664 7348383 32155548 PART X, LINE 2: SCI-ARC IS A NON-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO THE CODE AND UNDER CORRESPONDING SECTIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. SCI-ARC FILES INFORMATION RETURNS AND APPLICABLE UNRELATED BUSINESS INCOME TAX RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND WITH THE FRANCHISE TAX BOARD IN THE STATE OF CALIFORNIA. MANAGEMENT HAS EVALUATED SCIARC'S MATERIAL TAX POSITIONS; THERE WERE NO UNCERTAIN TAX POSITIONS AS OF AUGUST 31, 2022 AND 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 85,847. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDED SCHOLARSHIPS 7,146,664. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 85,847. PLEDGE WRITE OFF 1,063. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDED SCHOLARSHIPS 7,146,664. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ALL BROCHURES AS WELL AS THE STUDENT HANDBOOK WHICH IS POSTED ON THE SCHOOL'S WEBSITE INCLUDE A STATEMENT OF THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY. THE POLICY IS ALSO POSTED ON THE HOMEPAGE OF THE SCHOOL'S WEBSITE: HTTPS://WWW.SCIARC.EDU/ SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FUNDS FROM THE DEPARTMENT OF EDUCATION AND FROM THE US DEPARTMENT OF AGRICULTURE. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 6976182 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES MARKETING & RECRUITMENT 12000 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 1 PROGRAM SERVICES SPONSORED RESEARCH 31250 NORTH AMERICA (CANADA AND MEXICO) 0 5 PROGRAM SERVICES MARKETING, BRANDING, AND EDUCATIONAL 75000 SOUTH ASIA 0 1 PROGRAM SERVICES MARKETING & BRANDING 15000 0 8 0 0 0 8 7109432 0 7109432 1 0 1 1 1 0 PART III ACCOUNTING METHOD: 1 SCHOLARSHIPS/GRANTS FOR STUDENTS 292 7559910 PART I, LINE 2: PROCEDURES FOR MONITORING OF SCHOLARSHIPS - THE FINANCE OFFICE WORKS WITH ACADEMIC AFFAIRS TO DETERMINE NEW AND CONTINUING SCHOLARSHIPS BUDGETS. THE PROGRAM CHAIRS, FACULTY REVIEW COMMITTEES, AND ADMISSIONS OFFICES SELECTS RECIPIENTS BASED UPON CRITERIA ESTABLISHED FOR EACH TYPE OF FUNDING AND NOTIFIES THE FINANCIAL AID OFFICE OF AMOUNTS AVAILABLE TO AWARD TO STUDENTS EACH ACADEMIC YEAR. THE FINANCIAL AID OFFICE NOTIFIES THE FINANCE OFFICE OF EXPENDITURES FOR EACH TERM DURING THE ACADEMIC YEAR. EACH TERM THE FINANCIAL AID OFFICE AND FINANCE OFFICE RECONCILE ACCOUNTS FOR ALL FUNDS. THE ADVANCEMENT OFFICE PROVIDES ANNUAL REPORTS TO THE DONORS REGARDING THE USE OF DONOR-CONTRIBUTED SCHOLARSHIP FUNDS (ENDOWED OR ANNUALLY FUNDED). PROCEDURES FOR MONITORING OTHER AWARDS AND PRIZES - AWARD/PRIZE RECIPIENTS ARE DETERMINED BY CRITERIA ESTABLISHED BY THE RESPECTIVE ACADEMIC DEPARTMENTS. THESE DEPARTMENTS WORK WITH THE FINANCE OFFICE TO MAKE SURE THAT THE AWARD FUNDS ARE DISBURSED TO THE SELECTED STUDENT. THE ADVANCEMENT OFFICE PROVIDES ANNUAL REPORTS TO THE DONORS REGARDING THE USE OF DONOR-CONTRIBUTED PRIZE FUNDS (ENDOWED OR ANNUALLY FUNDED). PROCEDURES FOR MONITORING RESEARCH GRANTS - RESEARCH GRANT BUDGETS AND REPORTS ARE ADMISTERED AND MONITORED BY THE SPONSORED RESEARCH DEPARTMENT AND THE RESPECTIVE DEPARTMENT OR INDIVIDUAL RECEIPEINT OF THE GRANT AWARD. BASED ON THE TIMEFRAME FOR THE GRANT, EXPENSES ARE REPORTED AND SUBSTANTIATED AT KEY MILESTONES OR AT THE CONCLUSION OF THE PROJECT. FINAL REPORTING IS COORDINATED WITH THE GRANT WRITER AND THE FINANCE OFFICE. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 HERNAN DIAZ ALONSO DIRECTOR/CEO/INSTRUCTOR 495339 0 0 0 0 0 17400 0 42136 0 554875 0 0 0 JOHN ENRIGHT VICE-DIR./CHIEF ACADEMIC OFF./ INSTR 334823 0 0 0 0 0 17400 0 9000 0 361223 0 0 0 DAVID RUY POST GRADUATE PROGRAM CHAIR / INSTRU 309631 0 0 0 600 0 0 0 9000 0 319231 0 0 0 ELENA MANFERDINI GRADUATE PROGRAM CHAIR / INSTRUCTOR 288101 0 0 0 600 0 5395 0 9000 0 303096 0 0 0 THOMAS WISCOMBE UNDERGRADUATE PROGRAM CHAIR / INSTRU 277355 0 0 0 600 0 12285 0 6416 0 296656 0 0 0 ERIC MOSS INSTRUCTOR 208174 0 0 0 0 0 6698 0 42136 0 257008 0 0 0 THOM MAYNE TRUSTEE/FACULTY/INSTRUCTOR 236669 0 0 0 0 0 0 0 0 0 236669 0 0 0 SUE GOSNEY CFO 205170 0 0 0 600 0 12263 0 9000 0 227033 0 0 0 MARCELYN GOW INSTRUCTOR 202750 0 0 0 0 0 12165 0 9000 0 223915 0 0 0 HSINMING FUNG INSTRUCTOR 195600 0 0 0 0 0 11736 0 9000 0 216336 0 0 0 LORI O'NEAL CHIEF ADVANCEMENT OFFICER 197727 0 0 0 0 0 11864 0 6670 0 216261 0 0 0 ERIK GHENOIU INSTRUCTOR 192663 0 0 0 0 0 11560 0 9000 0 213223 0 0 0 MARCELO SPINA FORMER TRUSTEE/FACULTY/INSTRUCTOR 149424 0 0 0 0 0 8950 0 9000 0 167374 0 0 0 SCHEDULE J PART III LINE 1A THE CEO TRAVELS FIRST CLASS FOR BUSINESS PURPOSES WHEN BUSINESS CLASS IS UNAVAILABLE. THE SOCIAL CLUB DUES ARE PROVIDED FOR THE CEO. THE DUES ARE INCLUDED IN TAXABLE WAGES AND REIMBURSEMENT FOR THE DUES PLUS TAX GROSS UP PAYMENTS ARE PAID TO THE CEO. USE OF THE SOCIAL CLUB IS FOR BUSINESS PURPOSES ONLY. A CA MUNI FINANCE AUTHORITY 201569466 13048VAA6 2017-12-19 16467628 ADV REFUNDING OF 2011 BONDS 0 0 0 A 375000 16467628 129184 308444 16030000 0 1 1 1 A 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 MARRIKKA TROTTER PARTNER OF KEY EMPLOYEE 160878 COMPENSATION RECEIVED FOR SERVICES AS AN INSTRUCTOR 0 MARGARET GRIFFIN SPOUSE OF KEY EMPLOYEE 103000 COMPENSATION RECEIVED FOR SERVICES AS AN INSTRUCTOR 0 KAREL RUY SPOUSE OF KEY EMPLOYEE 87750 COMPENSATION RECEIVED FOR SERVICES AS AN INSTRUCTOR 0 MARIA PITA SPOUSE OF CEO 148067 COMPENSATION RECEIVED FOR SERVICES AS AN INSTRUCTOR 0 MAXIMILIANO SPINA SIBLING OF BOD MEMBER 105085 COMPENSATION RECEIVED FOR SERVICES AS AN INSTRUCTOR 0 X 1 1083 FMV X SOFTWARE 1 150000 FMV X PALLET MATERIAL VIRGIL EXHIBIT 1 7708 FMV X BOOKS AND PUBLICATIONS 18 7539 FMV X POSTERS AND PRINTS 1 5000 FMV 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 2 THOM MAYNE IS IN A BUSINESS RELATIONSHIP WITH JOHN ENRIGHT. KEVIN RATNER IS IN A BUSINESS RELATIONSHIP WITH JERRY NEUMAN. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. IT IS ALSO DISTRIBUTED TO THE MEMBERS OF BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ONCE A YEAR THERE IS A WRITTEN SURVEY THAT EVERY BOARD MEMBER IS REQUIRED TO COMPLETE. IF INTERESTS ARISE DURING THE YEAR, THEY ARE DISCLOSED AT THE QUARTERLY BOARD MEETINGS. THE INTERESTED PERSON IS TYPICALLY EXPECTED TO RECUSE THEMSELVES. IF ALLOWED TO STAY FOR DISCUSSION, THEN THEY ABSTAIN FROM ANY DECISION MAKING VOTING OR ARE ASKED TO LEAVE THE ROOM WHILE THE BOARD DELIBERATES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES ENGAGES AN OUTSIDE INDEPENDENT CONSULTANT AND REVIEWS COMPENSATION INFORMATION FROM VARIOUS SURVEYS AND REPORTS FROM SIMILAR INSTITUTIONS TO SET THE COMPENSATION FOR THE CEO AT HIRING OR TERM RENEWAL AND FOR ANY SIGNIFICANT ADJUSTMENT TO THE CEO SALARY. THE BOARD, OR THE EXECUTIVE COMMITTEE OF THE BOARD WITH RESPECT TO CERTAIN LIMITED FLUCTUATIONS, CONSIDERS COMPARABLE COMPENSATION INFORMATION FROM SIMILAR INSTITUTIONS PROVIDED BY AN OUTSIDE CONSULTANT FOR THE CFO. THE CFO'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. COMPENSATION FOR OTHER KEY EMPLOYEES IS SET BY THE CEO TAKING INTO ACCOUNT COMPARABLE COMPENSATION INFORMATION RESEARCHED BY THE HUMAN RESOURCES DIRECTOR AND/OR CHIEF ADMINISTRATIVE OFFICER. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: PLEDGE WRITE OFFS -1,063.