BIOLA UNIVERSITY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BIOLA UNIVERSITY INC (EIN 95-0549600)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-07
IRS object ID: 202531279349301963
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-07T07:55:18+00:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	332621854	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CRI Capin Crouse Advisors LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	345 Massachusetts Ave Suite 300	AddressLine1Txt
City	Indianapolis	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46204	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	950549600	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Biola University Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BIOL	BusinessNameControlTxt
Phone	5629036000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13800 Biola Ave	AddressLine1Txt
City	La Mirada	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	906390001	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Barry Corey	PersonNm
Person Title	President	PersonTitleTxt
Signature	2025-05-07	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Ashley Peabody	PreparerPersonNm
PTIN	P01385870	PTIN
Phone	5055022746	PhoneNum
Preparation	2025-05-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Barry Corey	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13800 Biola Ave	AddressLine1Txt
City	La Mirada	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	906390001	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$332,960,223	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.biola.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1908	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	A private Christian university offering biblically-centered education, scholarship, and service.	ActivityOrMissionDesc
Voting Members Governing Body	26	VotingMembersGoverningBodyCnt
Voting Members Independent	25	VotingMembersIndependentCnt
Total Employee	3342	TotalEmployeeCnt
Total Volunteers	28	TotalVolunteersCnt
Total Gross UBI	$25,954	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$19,257	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$28,082,531	PYContributionsGrantsAmt
CY Contributions Grants	$43,655,753	CYContributionsGrantsAmt
PY Program Service Revenue	$190,663,985	PYProgramServiceRevenueAmt
CY Program Service Revenue	$197,179,389	CYProgramServiceRevenueAmt
PY Investment Income	$3,879,616	PYInvestmentIncomeAmt
CY Investment Income	$8,504,009	CYInvestmentIncomeAmt
PY Other Revenue	$1,050,881	PYOtherRevenueAmt
CY Other Revenue	$838,163	CYOtherRevenueAmt
PY Total Revenue	$223,677,013	PYTotalRevenueAmt
CY Total Revenue	$250,177,314	CYTotalRevenueAmt
PY Grants And Similar Paid	$70,073,431	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$74,402,983	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$109,609,328	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$111,393,931	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$275,086	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$286,292	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,311,185	CYTotalFundraisingExpenseAmt
PY Other Expenses	$56,154,833	PYOtherExpensesAmt
CY Other Expenses	$55,762,898	CYOtherExpensesAmt
PY Total Expenses	$236,112,678	PYTotalExpensesAmt
CY Total Expenses	$241,846,104	CYTotalExpensesAmt
PY Revenues Less Expenses	-$12,435,665	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$8,331,210	CYRevenuesLessExpensesAmt
Total Assets BOY	$456,742,798	TotalAssetsBOYAmt
Total Assets EOY	$522,436,369	TotalAssetsEOYAmt
Total Liabilities BOY	$135,925,564	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$147,370,272	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$320,817,234	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$375,066,097	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Biola University is a private Christian university located in Southern California. For over 116 years, Biola has stood out as an institution grounded on biblically centered education, intentional spiritual development, and career preparation, where all faculty, staff and students are professing Christians. With more than 145 academic programs through its six schools, Biola offers degrees ranging from Bachelor of Arts to doctoral degree.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$37,358,655	ExpenseAmt
Grant	$23,129,042	GrantAmt
Revenue	$48,410,565	RevenueAmt
Desc	School of Science, Technology, & Health: The vision of the School of Science, Technology and Health at Biola University is to equip a new generation of ethically thoughtful professionals in the sciences and health care, grounded in a Christian worldview, educated in an academically rigorous environment, ready to assume positions of leadership, and able to provide the clear moral vision the world desperately needs. The School of Science, Technology and Health offers 16 Bachelor's degree program and 3 Master's degree programs, and a selection of 10 minors. Degrees available include B.S. in Nursing, B.S. in Kinesiology, B.S. in Chemistry, B.S. in Robotics, and B.S. in Engineering Physics. The School of Science, Technology and Health also offers the Stewart Science Honors Program which is a highly selective honors program that is academically rigorous and is guided by research and technology. As of Fall 2023, the School of Science, Technology, & Health's enrollment is 1,033 undergraduate students and 65 Master's students.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$26,337,873	ExpenseAmt
Revenue	$1,738,052	RevenueAmt
Desc	Student Services: Student Services includes Student Development and Intercollegiate Athletics. This includes a variety of student support, such as student communications, Title IX administration, student engagement and wellness, housing personnel, career development, academic advising, and the counseling center for students. It also includes support for international students, special-needs students, veterans, and off-campus students.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$25,164,844	ExpenseAmt
Revenue	$28,287,982	RevenueAmt
Desc	Auxiliary Services: Auxiliary Services serves the Biola University community through the Biola Store, conference services, dining services, the Print Shop, residential facilities, and student transportation. Auxiliary Services offers conference services for youth organizations, churches, sports camps, community groups, and other external organizations. There are six eateries available on Biola University's campus, including Cafe Biola which is the main dining facility, Eagles' Nest, and The Heritage Cafe. Residential facilities include 10 residence halls, and seven apartment buildings offered as housing to undergraduate and graduate students.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)

ExpenseExpenseAmt	GrantGrantAmt	RevenueRevenueAmt	DescDesc
$93,463,423	$51,273,941	$118,086,522	Other Academic Programs: Crowell School of Business: The Crowell School of Business prepares students academically with a foundational business education while nurturing their Christian commitment through solid biblical integration in courses and contact with faculty and staff. The mission of the Crowell School of Business is to equip students to develop a Biblical worldview so as to see business as ministry: to prepare students for excellence and leadership in their career, to be strong in mind and character, and mature in faith so that they will make an impact for God in this time and place. The Crowell School of Business offers two Bachelor's degree programs plus one Online Bachelor degree, four minors, and one Masters degree program. Degrees available include B.S. in Accounting, B.S. in Business Administration with 7 concentrations available, and Masters of Business Administration. As of Fall 2023, the Crowell School of Business's enrollment is 490 undergraduate students and 120 Masters students. Every year the Crowell School of Business hosts the Biola Startup Competition where undergraduate and graduate students, as well as recent alumni, are invited to pitch their concept for a business or nonprofit, develop a business plan, and compete for capital. In addition, every other month, the Crowell School of Business hosts the Distinguished Speaker Series, where prominent business leaders are invited to speak with students. Snyder School of Cinema & Media Arts: The Synder School of Cinema & Media Arts focuses on equipping students to serve as an observer, interpreter, and creator of mass media through a Christian worldview. There are four areas of study to select from: game design and interactive media, production, writing for the screen and entertainment producing. The School of Cinema & Media Arts is ranked by Variety as one of the 30 best film programs in the world and is ranked as the #1 Christian film school. They offer three Bachelor's degree programs, including B.A. in Cinema and Media Arts, B.A. in Writing for Film and Television, B.A. in Game Design and Interactive Media, and minor in Media Studies. As of Fall 2023, the Snyder School of Cinema & Media Arts' enrollment is 397 undergraduate students. School of Fine Arts & Communication: The School of Fine Arts and Communication is where students explore new ways to create, tell and distribute stories because every discipline taught is a channel through which students can impact the world and express their faith - with words, visuals, and sound. The programs give students the opportunity to become proficient and powerful storytellers. The School of Fine Arts and Communication offers 11 Bachelor's degree programs and 9 minors. Degrees available include B.F.A. in Studio Art, B.S. in Design, B.A. in Music, B.A. in Communication. As of Fall 2023, the School of Fine Arts & Communication's enrollment is 391 undergraduate students and 4 Masters students. School of Humanities & Social Science: The School of Humanities & Social Sciences aims to look at humankind's similar and disparate systems, beliefs, languages and cultures and to gain an understanding through the literary masterpieces of great thinkers. They provide context for traditions and folklore and let philosophy collide with history and politics, in an attempt to make sense of the world from a human perspective, as well as a biblical perspective. The School of Humanities & Social Sciences offers 6 Bachelor's degrees along with 8 minor programs. Degrees available include B.A. in English, B.A. in Political Science, and B.A. in Sociology. The School of Humanities & Social Sciences also offers the Torrey Honors College, which is Biola University's undergraduate honors program. As of Fall 2023, the School of Humanities & Social Science's enrollment is 252 undergraduate students. Talbot School of Theology: The mission of Talbot School of Theology is the development of disciples of Jesus Christ whose thought processes, character, and lifestyles reflect those of our Lord, and who are dedicated to disciple making throughout the world. The goal is to educate and graduate students characterized by a commitment to serving Christ, missionary and evangelistic zeal, and a solid knowledge of the scriptures. The Talbot School of Theology offers two Bachelor's degree programs, nine Masters degree programs, five Doctoral degree programs, and four certificate programs. Degrees available include B.A. in Bible, Theology, and Ministry; Master of Divinity (M.Div.); and Doctor of Ministry. As of Fall 2023, the Talbot School of Theology's enrollment is 226 undergraduate students, 1,010 Masters students, and 231 Doctoral students. Talbot School of Theology engages with its students and community through its weekly podcast "Think Biblically," "The Good Book Blog, the Talbot Magazine which is published twice a year. School of Education: The School of Education exists to train up those who desire to make an impact as educators in classrooms, administration buildings, homeschools, the mission field and beyond. Our wide selection of rigorous, biblically centered academic offerings - ranging from undergraduate and graduate programs to teaching credentials and certificates, as well as K-12 as well as homeschool education through our Eight-Week Clinic Courses for grades 1 through 6. The School of Education offers three Bachelor's program degrees, five Masters program degrees, eight certificate/credential programs, and four minors. Degrees available include B.A. in Early Childhood, B.A. in Liberal Studies (Multidisciplinary), and M.A. in Education. As of Fall 2023, the School of Education's enrollment is 164 undergraduate students and 220 Masters students. Rosemead School of Psychology: Rosemead School of Psychology is a top psychology school for Christians who want to integrate their faith with their field. Rosemead School of Psychology brings together the scientific, research-driven study of human behavior with biblical perspectives on human flourishing. Students are equipped with knowledge and skills for professional roles in clinical psychology, therapy, counseling, teaching and research. Rosemead School of Psychology offers two Bachelor's degree programs, one of which is an online Bachelor's degree program, and two Doctoral degree programs. Degrees available include B.A. in Psychology and Ph.D. and Psy.D. in Clinical Psychology. As of Fall 2023, the Rosemead School of Psychology's enrollment is 329 undergraduate students and 118 Doctoral students. Cook School of Intercultural Studies: The Cook School of Intercultural Studies exists to equip students to communicate, live and work effectively in culturally diverse contexts, to make disciples of all peoples, and to impact the world for the Lord Jesus Christ. It's diverse faculty, with overseas and missionary experience in nearly 100 countries, equips students for careers in a wide variety of fields globally and domestically. After 40 years of educating and mobilizing students for service around the world, the Cook School of Intercultural Studies will close at the end of the 2023-24 academic year and relocate most of its programs to Biola University's Talbot School of Theology starting Fall 2024. The Cook School of Intercultural Studies offers one Masters degree program, and three Doctoral programs. Degrees available include B.A., M.A., and Ph.D. in Intercultural Education. As of Fall 2023, the Cook School of Intercultural Studies' enrollment is 27 undergraduate students, 27 Masters students, and 106 Doctoral students. The Cook School of Intercultural Studies publishes The International Journal of Christianity and English Language Teaching, which is an annual publication relating to English language teaching and Christian English language teachers. General Studies: General Studies includes a flexible academic path for students who may be undecided in their major or wish to explore different disciplines before choosing a more specific field of study
$19,041,517		$656,268	Other Program Services: Research: Research includes various grants that Biola University has secured from third parties, which includes administration of grants, as well as the research being performed. Research also includes The Center of Marriage & Relationships which equips students, couples and churches with the tools needed to build happy, healthy friendships, relationships and marriages. Public Services: Public Services includes Biola University's Biola Youth program and a counseling center for the community. Academic Support: Academic Support includes the Provost department, the library, diversity and inclusion administration, the Registrar's office, integration of faith and learning, and faculty administration and support.

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$112,504,940	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$51,273,941	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$118,742,790	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$201,366,312	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	Yes (true)	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	6962	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	3342	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	CH	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	26	GoverningBodyVotingMembersCnt
Independent Voting Member	25	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Paula Tkach	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5629036000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13800 Biola Ave	AddressLine1Txt
City	La Mirada	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	906390001	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (46 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Barry Corey
President	40.0	Yes (X)	Yes (X)	$643,382	$0	$42,973
Bradley Cole
Vice Chair	2.0	Yes (X)	Yes (X)	$0	$0	$0
Michael Maples
Board Chair	2.0	Yes (X)	Yes (X)	$0	$0	$0
Adam Edgerly
Trustee (part year)	2.0	Yes (X)		$0	$0	$0
Al Mijares
Trustee	2.0	Yes (X)		$0	$0	$0
Allan Kavalich
Trustee	2.0	Yes (X)		$0	$0	$0
Bob Pritchett
Trustee	2.0	Yes (X)		$0	$0	$0
Bryan Loritts
Trustee	2.0	Yes (X)		$35,543	$0	$0
Carol Hawkins
Trustee	2.0	Yes (X)		$0	$0	$0
David Kinnaman
Trustee	2.0	Yes (X)		$25,543	$0	$0
David Mitchell
Trustee (part year)	2.0	Yes (X)		$0	$0	$0
David Wright
Trustee	2.0	Yes (X)		$0	$0	$0
Dean VandeKamp
Trustee	2.0	Yes (X)		$0	$0	$0
Dwight Hanger
Trustee	2.0	Yes (X)		$0	$0	$0
Glenn Packiam
Trustee / Speaker	2.0	Yes (X)		$2,000	$0	$0
Hannah Lee
Trustee	2.0	Yes (X)		$36,293	$0	$0
Henry Riady
Trustee	2.0	Yes (X)		$0	$0	$0
John Siefker
Trustee (part year)	2.0	Yes (X)		$0	$0	$0
Kennith Thompson
Trustee	2.0	Yes (X)		$0	$0	$0
Lynn Cohick
Trustee	2.0	Yes (X)		$0	$0	$0
Mandy Catto
Trustee	2.0	Yes (X)		$0	$0	$0
Marilyn Long
Trustee	2.0	Yes (X)		$0	$0	$0
Monica Busch
Trustee	2.0	Yes (X)		$0	$0	$0
Philip Paul
Trustee	2.0	Yes (X)		$0	$0	$0
Promod Haque
Trustee	2.0	Yes (X)		$0	$0	$0
Rebecca Andrews
Trustee	2.0	Yes (X)		$0	$0	$0
Stanley Jantz
Trustee	2.0	Yes (X)		$0	$0	$0
Vincent Huang
Trustee	2.0	Yes (X)		$0	$0	$0
Wayne Lowell
Trustee	2.0	Yes (X)		$0	$0	$0
Brian Phillips
Asst. Secretary/Assoc. VP of Facility and Auxiliary Ops	40.0		Yes (X)	$180,895	$0	$29,817
David Shynn
VP, Transformation (part year)	40.0		Yes (X)	$280,630	$0	$35,971
David Vazquez
VP, University Advancement	40.0		Yes (X)	$0	$0	$0
Fitsum Mulat
VP, Enrollment Management	40.0		Yes (X)	$170,434	$0	$19,865
Heather Cordell
VP, Advancement (part year)	40.0		Yes (X)	$238,403	$0	$12,653
Mark Muha
VP, Student Development	40.0		Yes (X)	$100,636	$0	$11,009
Matthew Hall
Provost and Senior Vice President	40.0		Yes (X)	$326,939	$0	$36,236
Michael Pierce
Secretary/EVP, Univ Ops & Finance	40.0		Yes (X)	$345,283	$0	$36,174
Paula Tkach
Asst. Secretary/VP of Finance	40.0		Yes (X)	$183,128	$0	$46,316
Tracey Harrison
VP, Communication and Brand Marketing	40.0		Yes (X)	$0	$0	$0
Christopher Grace
Director, Center for Marriage	40.0			$233,702	$0	$67,796	Yes (X)
Paula Victor
General Counsel	40.0			$260,034	$0	$14,117	Yes (X)
Scott Rae
Sr. Advisor to the President for University Mission	40.0			$223,448	$0	$11,583	Yes (X)
Tamara Anderson
Senior Associate Provost	40.0			$212,363	$0	$40,272	Yes (X)
Thomas Halleen
Dean, Cinema & Media Arts	40.0			$348,995	$0	$27,631	Yes (X)
Deborah Taylor
Former Provost & Senior VP	0.0			$138,618	$0	$13,369		Yes (X)
Lee Wilhite
Former VP Enrollment, Marketing & Communication	0.0			$147,937	$0	$58,495		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$4,134,206	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$504,277	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	260	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Bon Appetit
14730 Beach Blvd Ste 107	La Mirada	CA	90638	Food Management	$6,555,199
Ron Poulson Associates Inc
766 Lakefield Rd Ste D	Westlake Village	CA	913612662	General Contractor	$2,876,672
Gray West Construction Inc
2070 N Tustin Ave Fl 2	Santa Ana	CA	927057827	General Contractor	$2,529,029
Slingshot LP
1500 S Western Ave	Marion	IN	469531542	Bookstore, print shop and mail services	$1,585,166
Google Inc
Dept 34256	San Francisco	CA	941390001	Advertising & Technology	$1,555,462

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	58	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,203,280	GovernmentGrantsAmt
All Other Contributions	$42,452,473	AllOtherContributionsAmt
Noncash Contributions	$545,132	NoncashContributionsAmt
Total Contributions	$43,655,753	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and fees	611310	$166,034,378	$166,034,378
Aux service sales	611310	$28,287,982	$28,287,982
Public and student service fees	611300	$2,108,495	$2,108,495

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$748,534	TotalRevenueColumnAmt
Related Or Exempt Func Income	$748,534	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$197,179,389	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,653,017	TotalRevenueColumnAmt
Exclusion	$4,653,017	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$95,179	TotalRevenueColumnAmt
Exclusion	$95,179	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$267,535	RealAmt
Personal	$6,650	PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$333,294	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$65,759	RealAmt
Personal	$6,650	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$59,109	TotalRevenueColumnAmt
Unrelated Business Revenue	$6,650	UnrelatedBusinessRevenueAmt
Exclusion	-$65,759	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$86,280,333	SecuritiesAmt
Other	$20,274	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$82,449,615	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$3,830,718	SecuritiesAmt
Other	$20,274	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,850,992	TotalRevenueColumnAmt
Exclusion	$3,850,992	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Late fees / finance charges	900099	$503,306	$503,306
Sponsorships	541800	$5,825		$5,825
EV Car Charging Stations	220000	$13,479		$13,479

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$279,483	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$279,483	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$802,093	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$250,177,314	TotalRevenueColumnAmt
Related Or Exempt Func Income	$197,179,389	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$25,954	UnrelatedBusinessRevenueAmt
Exclusion	$9,316,218	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$74,402,983	TotalAmt
Program Services	$74,402,983	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,917,434	TotalAmt
Management And General	$2,917,434	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$129,677	TotalAmt
Program Services	$48,563	ProgramServicesAmt
Management And General	$81,114	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$85,700,176	TotalAmt
Program Services	$61,945,661	ProgramServicesAmt
Management And General	$21,771,533	ManagementAndGeneralAmt
Fundraising	$1,982,982	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,573,178	TotalAmt
Program Services	$1,926,595	ProgramServicesAmt
Management And General	$584,964	ManagementAndGeneralAmt
Fundraising	$61,619	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$13,702,570	TotalAmt
Program Services	$9,941,234	ProgramServicesAmt
Management And General	$3,440,571	ManagementAndGeneralAmt
Fundraising	$320,765	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$6,370,896	TotalAmt
Program Services	$4,598,375	ProgramServicesAmt
Management And General	$1,625,450	ManagementAndGeneralAmt
Fundraising	$147,071	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$124,312	TotalAmt
Management And General	$124,312	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$147,211	TotalAmt
Management And General	$147,211	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$286,292	TotalAmt
Fundraising	$286,292	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$577,454	TotalAmt
Management And General	$577,454	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$16,276,707	TotalAmt
Program Services	$9,170,458	ProgramServicesAmt
Management And General	$7,105,949	ManagementAndGeneralAmt
Fundraising	$300	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,872,503	TotalAmt
Program Services	$248,428	ProgramServicesAmt
Management And General	$2,596,624	ManagementAndGeneralAmt
Fundraising	$27,451	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$923,146	TotalAmt
Program Services	$683,906	ProgramServicesAmt
Management And General	$217,546	ManagementAndGeneralAmt
Fundraising	$21,694	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$3,666,188	TotalAmt
Program Services	$797,623	ProgramServicesAmt
Management And General	$2,780,779	ManagementAndGeneralAmt
Fundraising	$87,786	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,057,196	TotalAmt
Program Services	$175,116	ProgramServicesAmt
Management And General	$2,825,435	ManagementAndGeneralAmt
Fundraising	$56,645	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,761,187	TotalAmt
Program Services	$2,002,438	ProgramServicesAmt
Management And General	$712,134	ManagementAndGeneralAmt
Fundraising	$46,615	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$253,834	TotalAmt
Program Services	$154,136	ProgramServicesAmt
Management And General	$93,895	ManagementAndGeneralAmt
Fundraising	$5,803	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$3,633,532	TotalAmt
Program Services	$3,429,725	ProgramServicesAmt
Management And General	$187,430	ManagementAndGeneralAmt
Fundraising	$16,377	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,800,473	TotalAmt
Program Services	$10,667,141	ProgramServicesAmt
Management And General	$1,050,340	ManagementAndGeneralAmt
Fundraising	$82,992	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,394,729	TotalAmt
Program Services	$87,790	ProgramServicesAmt
Management And General	$1,306,939	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Equipment Maintenance	$1,012,745	$522,140	$490,605
Books and Serials Purchases	$790,075	$776,831	$11,523	$1,721
Licenses and Fees	$581,368	$371,474	$209,894
Allocation of Indirect Cost Center	$0	$11,992,713	-$12,086,018	$93,305

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,890,238	TotalAmt
Program Services	$7,422,982	ProgramServicesAmt
Management And General	-$1,604,511	ManagementAndGeneralAmt
Fundraising	$71,767	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$241,846,104	TotalAmt
Program Services	$201,366,312	ProgramServicesAmt
Management And General	$37,168,607	ManagementAndGeneralAmt
Fundraising	$3,311,185	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$7,236,799	BOYAmt
EOY	$6,290,677	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$9,905,228	BOYAmt
EOY	$4,348,071	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$12,988,052	BOYAmt
EOY	$27,577,559	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,616,022	BOYAmt
EOY	$1,993,181	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$586,639	BOYAmt
EOY	$518,621	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$678,918	BOYAmt
EOY	$925,994	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$323,639	BOYAmt
EOY	$344,736	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,859,510	BOYAmt
EOY	$2,455,455	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$459,198,796	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$211,942,223	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$243,423,965	BOYAmt
EOY	$247,256,573	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$91,524,602	BOYAmt
EOY	$84,607,344	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$69,453,806	BOYAmt
EOY	$133,859,899	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$13,134,355	BOYAmt
EOY	$12,246,996	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$11,263	BOYAmt
EOY	$11,263	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$456,742,798	BOYAmt
EOY	$522,436,369	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$16,313,051	BOYAmt
EOY	$15,859,591	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$8,091,916	BOYAmt
EOY	$7,257,285	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$71,273,346	BOYAmt
EOY	$99,942,433	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$32,683,163	BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$17,500,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,564,088	BOYAmt
EOY	$6,810,963	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$135,925,564	BOYAmt
EOY	$147,370,272	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$203,986,611	BOYAmt
EOY	$195,758,550	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$116,830,623	BOYAmt
EOY	$179,307,547	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$320,817,234	BOYAmt
EOY	$375,066,097	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$456,742,798	BOYAmt
EOY	$522,436,369	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$8,331,210	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$45,450,634	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$467,019	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$24,716,657	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$32,043,524	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,322,749	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,082,531	CurrentTaxYearMinus1YearAmt
Current Tax Year	$43,655,753	CurrentTaxYearAmt
Total	$164,821,214	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$24,716,657	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$32,043,524	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,322,749	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,082,531	CurrentTaxYearMinus1YearAmt
Current Tax Year	$43,655,753	CurrentTaxYearAmt
Total	$164,821,214	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$14,214,217	SubstantialContributorsTotAmt
Public Support Total170	$150,606,997	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,758,850	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,069,787	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,781,102	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,334,490	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,015,731	CurrentTaxYearAmt
Total	$20,959,960	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,005	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$120	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$27,872	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,257	CurrentTaxYearAmt
Total	$50,254	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$576,856	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$438,291	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$752,326	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$693,242	CurrentTaxYearMinus1YearAmt
Current Tax Year	$782,789	CurrentTaxYearAmt
Total	$3,243,504	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$189,074,932	TotalSupportAmt
Gross Receipts Rltd Activities	$961,603,609	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.7965	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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.
Schedule A, Part II, Line 10 Other Income	DESCRIPTION - OTHER INCOME, COLUMN A - 576856.0, COLUMN B - 438291.0, COLUMN C - 752326.0, COLUMN D - 693242.0, COLUMN E - 782789.0, COLUMN F - 3243504.0;

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	VolunteersInd
Paid Staff Or Management	false	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	false	DirectContactLegislatorsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$21,540	OtherActivitiesAmt
Total Lobbying Expenditures	$21,540	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY	FormAndLineReferenceDesc
Explanation	Paid membership dues to a higher education lobbying group, airfare for University President, students, and staff to travel to the CA state capital.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (true)	AgentTrusteeEtcInd
Beginning Balance	$903,205	BeginningBalanceAmt
Additions During Year	$60,095	AdditionsDuringYearAmt
Distributions During Year	$51,688	DistributionsDuringYearAmt
Ending Balance	$911,612	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$134,477,519	BeginningYearBalanceAmt
Contributions	$3,085,522	ContributionsAmt
Investment Earnings Or Losses	$17,702,699	InvestmentEarningsOrLossesAmt
Other Expenditures	$13,916,911	OtherExpendituresAmt
End Year Balance	$141,348,829	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$140,987,563	BeginningYearBalanceAmt
Contributions	$7,270,327	ContributionsAmt
Investment Earnings Or Losses	$8,705,351	InvestmentEarningsOrLossesAmt
Other Expenditures	$22,485,722	OtherExpendituresAmt
End Year Balance	$134,477,519	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$172,771,406	BeginningYearBalanceAmt
Contributions	$1,617,061	ContributionsAmt
Investment Earnings Or Losses	-$7,045,009	InvestmentEarningsOrLossesAmt
Other Expenditures	$26,355,895	OtherExpendituresAmt
End Year Balance	$140,987,563	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$152,902,420	BeginningYearBalanceAmt
Contributions	$4,445,099	ContributionsAmt
Investment Earnings Or Losses	$36,940,185	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$20,784,078	GrantsOrScholarshipsAmt
Other Expenditures	$732,220	OtherExpendituresAmt
End Year Balance	$172,771,406	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$151,020,295	BeginningYearBalanceAmt
Contributions	$3,951,947	ContributionsAmt
Investment Earnings Or Losses	$3,570,401	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$4,942,257	GrantsOrScholarshipsAmt
Other Expenditures	$697,966	OtherExpendituresAmt
End Year Balance	$152,902,420	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.45	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.55	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.0	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (true)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,728,904	OtherCostOrOtherBasisAmt
Book Value	$6,728,904	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$340,465,459	OtherCostOrOtherBasisAmt
Depreciation	$132,062,192	DepreciationAmt
Book Value	$208,403,267	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$75,887,993	OtherCostOrOtherBasisAmt
Depreciation	$67,141,557	DepreciationAmt
Book Value	$8,746,436	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$36,116,440	OtherCostOrOtherBasisAmt
Depreciation	$12,738,474	DepreciationAmt
Book Value	$23,377,966	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$247,256,573	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (10 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Certificates of deposit	$0	F
Debt securities	$8,631,910	F
U.S. government obligations	$33,886,228	F
Hedge funds	$1,018,239	F
Private equity	$33,510,622	F
Select equity	$19,705,059	F
Deferred compensation plan	$1,548,927	F
Real estate not measured at fair value	$3,393,271	F
Beneficial interest in perpetual trusts	$2,621,958	F
Common & preferred stock	$29,543,685	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$133,859,899	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
Perkins and Nursing school loans	$988,100
Asset retirement obligation	$2,018,596
Liabilities for annuities payable	$3,793,533
Amounts held for benefit of others	$10,734

Field	Value	IRS element (for citing)
Total Liability	$6,810,963	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$219,123,764	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$45,450,634	NetUnrealizedGainsInvstAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$45,450,634	RevenueNotReportedAmt
Revenue Subtotal	$173,673,130	RevenueSubtotalAmt
Investment Expenses Not Incld	$577,454	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$75,926,730	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$76,504,184	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$250,177,314	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$161,798,504	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$161,798,504	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$577,454	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$79,470,146	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$80,047,600	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$241,846,104	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement	Biola (or it's designated individual) is named as administrator or successor trustee on testamentary gifts (estates or revocable living trusts). When the agreement matures upon the death of the grantor, Biola assumes its fiduciary role to marshal assets, pay expenses and distribute beneficiary payments. The administration of each arrangement may last several years until all distributions are made and the accounts are closed.
Schedule D, Part V, Line 4 Intended uses of endowment funds	The endowment earnings are used to underwrite the programs and administration of the University, with specific appropriations made to student aid, academic programs, and facility maintenance.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	The University follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The University is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The University has also been recognized by the California Franchise Tax Board as exempt from California franchise and income taxes under Section 23701d of the California Revenue and Taxation Code. The University has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The University has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements	Student financial aid netted with tuition revenue - 74402983 Other student housing expenses netted against investment income - 483102 Basis of retired assets - 1040645
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements	Student financial aid netted with tuition revenue - 74402983 Asset retirement obligation amortization - 100504 Other student housing expenses netted against investment income - 483102 Basis of retired fixed assets - 1040645 Early Retirement program - 3442912

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY

The organization publicized its racially nondiscriminatory policy on the homepage 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

Biola University serves as a conduit to receive and disburse student aid funds from governmental agencies such as the Department of Education and Department of Health and Human Services under the following programs: Federal Academic Competitiveness Grant Program, Federal Pell Award Grant Program, Federal Perkins Loan Program, Federal National Smart Grant Program, Federal Nursing Student Loan Program, Federal Supplemental Educational Opportunity Grant, and Federal Work Study.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (12 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	Specific Services ProvidedSpecificServicesProvidedTxt
Central America and the Caribbean	0	0	Investments	$34,528,861
East Asia and the Pacific	0	3	Program Services	$14,613	Student Recruitment
East Asia and the Pacific	0	0	Program Services	$5,316	Advertising Campaigns
East Asia and the Pacific	0	1	Program Services	$6,503	Faculty Travel
Europe (Including Iceland and Greenland)	0	84	Program Services	$377,131	Study Abroad
North America (Canada & Mexico only)	0	6	Program Services	$19,677	Study Abroad
Russia and Neighboring States	1	0	Program Services	$60,505	Kyiv Extension Site
Sub-Saharan Africa	0	1	Program Services	$11,676	Student Recruitment
East Asia and the Pacific	0	2	Fundraising	$16,071
Europe (Including Iceland and Greenland)	0	2	Fundraising	$28,397
North America (Canada & Mexico only)	0	1	Fundraising	$117
Middle East and North Africa	0	2	Fundraising	$379

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	102	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	102	TotalEmployeeCnt
Subtotal Spent	$35,069,246	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$35,069,246	TotalSpentAmt
Transfer To Foreign Corp	Yes (true)	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (true)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (true)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (true)	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements	FormAndLineReferenceDesc
Explanation	CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SUB-SAHARAN AFRICA-Accrual	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	Yes (true)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
EAB
PO Box 603519	Charlotte	NC	28260	Fundraising	false	$0	$135,330	-$135,330
The Giving Crowd
15707 Coit Road Ste C PMB 166	Dallas	TX	75248	Fundraising	false	$0	$104,000	-$104,000
Bentz Whaley Flessner and Associate
7900 Xerxes Avenue South Suite 980	Minneapolis	MN	55431	Fundraising Strategy	false	$0	$46,962	-$46,962

Field	Value	IRS element (for citing)
Total Gross Receipts	$0	TotalGrossReceiptsAmt
Total Retained By Contractors	$286,292	TotalRetainedByContractorsAmt
Total Net To Organization	-$286,292	TotalNetToOrganizationAmt
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	DC	LicensedStatesCd
Licensed States	AK	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	WA	LicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule G, Part I, Line 2b(iv)	FormAndLineReferenceDesc
Explanation	EAB Advancement Services assists Universities, like Biola, in data-driven, strategy and fundraising execution for annual funds. No gross receipts were directly generated from the services provided. The Giving Crowd primarily helps individuals with estate planning. This company connects individuals with universities, like Biola, to assist them incorporating donations to the university in their estate plans. The Giving Crowd typically does not generate current gifts, rather the university benefits long term as trusts and wills mature. Bentz Whaley Flessner and Associate assists the University in the development of fundraising strategy. No gross receipts were directly generated from the services provided.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Student Scholarships	GrantTypeTxt
Recipient	4195	RecipientCnt
Cash Grant	$74,402,983	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.	FormAndLineReferenceDesc
Explanation	Biola University awards both merit and need-based scholarships to students at the graduate and undergraduate levels. Merit awards are based on eligibility criteria such as academic, athletic, and music abilities. These typically have academic or participation requirements for renewal. Continued eligibility based on stated requirements is monitored by the Financial Aid office or by the office that makes the awards. Need-based awards are typically awarded based on specific formulas that are based on an institutional or federal cost amount combined with the federal EFC determined by the FAFSA. Continued eligibility is normally contingent on ongoing need in subsequent years. Most of the grants and scholarships awarded by Biola are funded from general funds; however, a portion are funded from restricted funds that have been provided by donors, and are awarded based on the eligibility criteria established by the donors. Some of these funds are awarded by various campus departments, and some through an application process administered by the Financial Aid Office. The Financial Aid Office works closely with the Accounting and Finance offices to monitor availability of funds from both the general fund and restricted fund accounts.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (15 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Barry Corey
President	$580,315	$0	$0	$0	$63,067	$0	$19,264	$0	$23,709	$0	$686,355	$0	$0	$0
Lee Wilhite
Former VP Enrollment, Marketing & Communication	$31,076	$0	$0	$0	$116,861	$0	$5,634	$0	$52,861	$0	$206,432	$0	$0	$0
Deborah Taylor
Former Provost & Senior VP	$36,477	$0	$0	$0	$102,141	$0	$5,000	$0	$8,369	$0	$151,987	$0	$0	$0
Michael Pierce
Secretary/EVP, Univ Ops & Finance	$343,199	$0	$0	$0	$2,084	$0	$16,711	$0	$19,463	$0	$381,457	$0	$0	$0
Matthew Hall
Provost and Senior Vice President	$310,302	$0	$0	$0	$16,637	$0	$14,215	$0	$22,021	$0	$363,175	$0	$0	$0
David Shynn
VP, Transformation (part year)	$280,105	$0	$0	$0	$525	$0	$13,279	$0	$22,692	$0	$316,601	$0	$0	$0
Heather Cordell
VP, Advancement (part year)	$237,731	$0	$0	$0	$672	$0	$11,046	$0	$1,607	$0	$251,056	$0	$0	$0
Paula Tkach
Asst. Secretary/VP of Finance	$182,495	$0	$0	$0	$633	$0	$9,330	$0	$36,986	$0	$229,444	$0	$0	$0
Brian Phillips
Asst. Secretary/Assoc. VP of Facility and Auxiliary Ops	$180,508	$0	$0	$0	$387	$0	$9,226	$0	$20,591	$0	$210,712	$0	$0	$0
Fitsum Mulat
VP, Enrollment Management	$170,084	$0	$0	$0	$350	$0	$6,550	$0	$13,315	$0	$190,299	$0	$0	$0
Thomas Halleen
Dean, Cinema & Media Arts	$322,963	$0	$0	$0	$26,032	$0	$10,168	$0	$17,463	$0	$376,626	$0	$0	$0
Christopher Grace
Director, Center for Marriage	$232,478	$0	$0	$0	$1,224	$0	$9,944	$0	$57,852	$0	$301,498	$0	$0	$0
Paula Victor
General Counsel	$256,986	$0	$0	$0	$3,048	$0	$12,844	$0	$1,273	$0	$274,151	$0	$0	$0
Tamara Anderson
Senior Associate Provost	$211,005	$0	$0	$0	$1,358	$0	$10,789	$0	$29,483	$0	$252,635	$0	$0	$0
Scott Rae
Sr. Advisor to the President for University Mission	$222,635	$0	$0	$0	$813	$0	$10,461	$0	$1,122	$0	$235,031	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 1a Travel for companions	Spouses of listed persons occasionallytravel on business trips where there is a University interestin their participation in University activities. Where a bona fide purpose is absent, the travel costs are reported as taxable compensation.
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments	On occasionthe President is reimbursed for house-cleaning services in conjunction with University events held in his personal residence when the President and his wife are on University business. This reimbursement is treated as taxable compensation to the President and appears on the President's W-2. The amounts paid are grossed up to provide for taxes incurred on these payments.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use	Per direction from the Board of Trustees and in accordance with IRC Section 119, the University designated a portion of the President's compensation as a minister's housing allowance. In Biola's interpretation of IRC Section 107, the University will assist employees who are both ordained ministers and in biblical studies or pastoral positions, in claiming the ministerial housing allowance. The employee, alone, bears the risk of the ministerial housing allowance being disallowed, and for the payment of any associated penalties should there be any adverse future ruling by the IRS or the California Franchise Tax Board. All other employees, even if an ordained minister, will not be given the appropriate resolution needed for filing the ministerial housing allowance.
Schedule J, Part I, Line 1a Personal services	On occasion, the President is reimbursed for expenses when the President and his wife are on University business. The personal services include anything needed to attend meetings, gatherings, or conferences. This reimbursement is treated as taxable compensation to the President and appears on the President's W-2. The amounts paid are grossed up to provide for taxes incurred on these payments.
Schedule J, Part I, Line 4a Severance or change-of-control payment	Lee Wilhite, Former VP of Enrollment, Marketing & Communication received a severance payment of $113,677. Deborah Taylor, Former Provost and Senior VP received a severance payment of $100,998.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
California Municipal Finance Authority
A	201563466	13048TX32	2017-04-18	$83,419,995	Advance refunding and defeasance of 2008 bonds	false	false	false
California Enterprise Development Authority
B	352273601	000000000	2023-07-03	$33,175,000	Advance refunding and defeasance of 2013 bonds	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$11,200,000	$83,419,995	$843,371	$85,276,624	2017	false	Yes (true)	Yes (true)	Yes (true)
B	$1,155,000	$33,175,000		$33,175,000	2023	false	Yes (true)	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	Yes (true)	false	false	0.0	0.0056	0.0056	false	false	Yes (true)
B	false	Yes (true)	false	false	0.0	0.0033	0.0033	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	false	false	false	Yes (true)	false	false	false	false	Yes (true)
B	false	Yes (true)	false	false	false	false	false	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule K, Part IV, Line 2c COLUMN A	FormAndLineReferenceDesc
Explanation	Issuer name: California Municipal Finance Authority The calculation for computing no rebate due was performed on 05/11/2022	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan From OrganizationLoanFromOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
Barey Corey
Officer	Housing Assistance	Yes (X)	$1,097,656	$417,967	false	Yes (true)	Yes (true)
Matthew Hall
Officer	Housing Assistance	Yes (X)	$120,000	$100,654	false	Yes (true)	Yes (true)

Field	Value	IRS element (for citing)
Total Balance Due	$518,621	TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
Olivia Wilhite
Family member of Former Officer, Lee Wilhite	$48,563	Compensation and benefits	false
Annelise Wilhite
Family member of Former Officer, Lee Wilhite	$52,410	Compensation and benefits	false

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$15,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	5173	ContributionCnt
Noncash Contributions Rpt F990	$466,734	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Selling cost	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Leather laptop bags	200	$55,000	Market value
Yes (X)	Equipment	190	$8,398	Market value

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule M, Part I	FormAndLineReferenceDesc
Explanation	The number of contributions represent the number of items donated.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 93,463,423 including grants of $ 51,273,941)(Revenue $ 118,086,522) Other Academic Programs: Crowell School of Business: The Crowell School of Business prepares students academically with a foundational business education while nurturing their Christian commitment through solid biblical integration in courses and contact with faculty and staff. The mission of the Crowell School of Business is to equip students to develop a Biblical worldview so as to see business as ministry: to prepare students for excellence and leadership in their career, to be strong in mind and character, and mature in faith so that they will make an impact for God in this time and place. The Crowell School of Business offers two Bachelor's degree programs plus one Online Bachelor degree, four minors, and one Masters degree program. Degrees available include B.S. in Accounting, B.S. in Business Administration with 7 concentrations available, and Masters of Business Administration. As of Fall 2023, the Crowell School of Business's enrollment is 490 undergraduate students and 120 Masters students. Every year the Crowell School of Business hosts the Biola Startup Competition where undergraduate and graduate students, as well as recent alumni, are invited to pitch their concept for a business or nonprofit, develop a business plan, and compete for capital. In addition, every other month, the Crowell School of Business hosts the Distinguished Speaker Series, where prominent business leaders are invited to speak with students. Snyder School of Cinema & Media Arts: The Synder School of Cinema & Media Arts focuses on equipping students to serve as an observer, interpreter, and creator of mass media through a Christian worldview. There are four areas of study to select from: game design and interactive media, production, writing for the screen and entertainment producing. The School of Cinema & Media Arts is ranked by Variety as one of the 30 best film programs in the world and is ranked as the #1 Christian film school. They offer three Bachelor's degree programs, including B.A. in Cinema and Media Arts, B.A. in Writing for Film and Television, B.A. in Game Design and Interactive Media, and minor in Media Studies. As of Fall 2023, the Snyder School of Cinema & Media Arts' enrollment is 397 undergraduate students. School of Fine Arts & Communication: The School of Fine Arts and Communication is where students explore new ways to create, tell and distribute stories because every discipline taught is a channel through which students can impact the world and express their faith - with words, visuals, and sound. The programs give students the opportunity to become proficient and powerful storytellers. The School of Fine Arts and Communication offers 11 Bachelor's degree programs and 9 minors. Degrees available include B.F.A. in Studio Art, B.S. in Design, B.A. in Music, B.A. in Communication. As of Fall 2023, the School of Fine Arts & Communication's enrollment is 391 undergraduate students and 4 Masters students. School of Humanities & Social Science: The School of Humanities & Social Sciences aims to look at humankind's similar and disparate systems, beliefs, languages and cultures and to gain an understanding through the literary masterpieces of great thinkers. They provide context for traditions and folklore and let philosophy collide with history and politics, in an attempt to make sense of the world from a human perspective, as well as a biblical perspective. The School of Humanities & Social Sciences offers 6 Bachelor's degrees along with 8 minor programs. Degrees available include B.A. in English, B.A. in Political Science, and B.A. in Sociology. The School of Humanities & Social Sciences also offers the Torrey Honors College, which is Biola University's undergraduate honors program. As of Fall 2023, the School of Humanities & Social Science's enrollment is 252 undergraduate students. Talbot School of Theology: The mission of Talbot School of Theology is the development of disciples of Jesus Christ whose thought processes, character, and lifestyles reflect those of our Lord, and who are dedicated to disciple making throughout the world. The goal is to educate and graduate students characterized by a commitment to serving Christ, missionary and evangelistic zeal, and a solid knowledge of the scriptures. The Talbot School of Theology offers two Bachelor's degree programs, nine Masters degree programs, five Doctoral degree programs, and four certificate programs. Degrees available include B.A. in Bible, Theology, and Ministry; Master of Divinity (M.Div.); and Doctor of Ministry. As of Fall 2023, the Talbot School of Theology's enrollment is 226 undergraduate students, 1,010 Masters students, and 231 Doctoral students. Talbot School of Theology engages with its students and community through its weekly podcast "Think Biblically," "The Good Book Blog, the Talbot Magazine which is published twice a year. School of Education: The School of Education exists to train up those who desire to make an impact as educators in classrooms, administration buildings, homeschools, the mission field and beyond. Our wide selection of rigorous, biblically centered academic offerings - ranging from undergraduate and graduate programs to teaching credentials and certificates, as well as K-12 as well as homeschool education through our Eight-Week Clinic Courses for grades 1 through 6. The School of Education offers three Bachelor's program degrees, five Masters program degrees, eight certificate/credential programs, and four minors. Degrees available include B.A. in Early Childhood, B.A. in Liberal Studies (Multidisciplinary), and M.A. in Education. As of Fall 2023, the School of Education's enrollment is 164 undergraduate students and 220 Masters students. Rosemead School of Psychology: Rosemead School of Psychology is a top psychology school for Christians who want to integrate their faith with their field. Rosemead School of Psychology brings together the scientific, research-driven study of human behavior with biblical perspectives on human flourishing. Students are equipped with knowledge and skills for professional roles in clinical psychology, therapy, counseling, teaching and research. Rosemead School of Psychology offers two Bachelor's degree programs, one of which is an online Bachelor's degree program, and two Doctoral degree programs. Degrees available include B.A. in Psychology and Ph.D. and Psy.D. in Clinical Psychology. As of Fall 2023, the Rosemead School of Psychology's enrollment is 329 undergraduate students and 118 Doctoral students. Cook School of Intercultural Studies: The Cook School of Intercultural Studies exists to equip students to communicate, live and work effectively in culturally diverse contexts, to make disciples of all peoples, and to impact the world for the Lord Jesus Christ. It's diverse faculty, with overseas and missionary experience in nearly 100 countries, equips students for careers in a wide variety of fields globally and domestically. After 40 years of educating and mobilizing students for service around the world, the Cook School of Intercultural Studies will close at the end of the 2023-24 academic year and relocate most of its programs to Biola University's Talbot School of Theology starting Fall 2024. The Cook School of Intercultural Studies offers one Masters degree program, and three Doctoral programs. Degrees available include B.A., M.A., and Ph.D. in Intercultural Education. As of Fall 2023, the Cook School of Intercultural Studies' enrollment is 27 undergraduate students, 27 Masters students, and 106 Doctoral students. The Cook School of Intercultural Studies publishes The International Journal of Christianity and English Language Teaching, which is an annual publication relating to English language teaching and Christian English language teachers. General Studies: General Studies includes a flexible academic path for students who may be undecided in their major or wish to explore different disciplines before choosing a more specific field of study
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 19,041,517 including grants of $)(Revenue $ 656,268) Other Program Services: Research: Research includes various grants that Biola University has secured from third parties, which includes administration of grants, as well as the research being performed. Research also includes The Center of Marriage & Relationships which equips students, couples and churches with the tools needed to build happy, healthy friendships, relationships and marriages. Public Services: Public Services includes Biola University's Biola Youth program and a counseling center for the community. Academic Support: Academic Support includes the Provost department, the library, diversity and inclusion administration, the Registrar's office, integration of faith and learning, and faculty administration and support.
Form 990, Part VI, Line 1a Delegate broad authority to a committee	Executive committee: The Board of Trustees shall appoint a permanent executive committee composed of the Chair, Vice-Chair, and President as ex-officio members and three or more at-large trustees. The Executive Committee shall have the authority to act for the board.
Form 990, Part VI, Line 4 Significant changes to organizational documents	The organization amended its bylaws during the year. The following significant changes were made. 1) The bylaws now clarify that trustees may receive compensation for their services as a Trustee as well as reasonable compensation or honorariums for additional services provided to the corporation beyond their duties as a Trustee. 2) The bylaws give expanded authority to the President regarding removal of certain officers.
Form 990, Part VI, Line 11b Review of form 990 by governing body	The Form 990 is prepared by an independent CPA firm. The organization's Assistant Controller and staff work closely with the CPA firm it engages to prepare the return. The final draft of Form 990 is reviewed by the Vice President of Finance. Biola posts Form 990, excluding Schedule B, prior to filing, on a secure website and informs the Board of Trustees that it is available for their review.
Form 990, Part VI, Line 12c Conflict of interest policy	The Director of Human Resources, in conjunction with the VP of Operations, is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the conflict of interest policy, an annual conflict of interest questionnaire, aimed at determining any family and business relationships and transactions or other transactions that may pose a potential conflict, is distributed to all covered persons (i .e. Board members, officers and executive leadership or key employees, if any). The questionnaires are completed and signed annually. If a conflict were to arise, the individual would abstain from deliberations or voting on the matter.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	The independent board of trustees and the compensation committee reviews and determines annually the compensation for the President. Comparability data from Association of Independent California Colleges and Universities is used in this analysis. The deliberation and decision are documented in the board's minutes on September 15, 2023 for the 2024 compensation review.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	The Committee on the President is an executive committee of the Board of Trustees which serves as the University's compensation committee. It is comprised solely of independent directors, none of which have a conflict of interest with respect to the compensation arrangements. The committee develops, consistent with the organization's philosophy and principles, the annual performance goals and the criteria to be used in determining merit increases criteria for the Vice Presidents and other officers. The full board reviews and validates these compensation arrangements and the compensation approval process is documented in the committee minutes.
Form 990, Part VI, Line 19 Required documents available to the public	While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy, and financial statements be made available for public inspection, the organization makes its financial statements and conflicts of interest policy available on the University's website at www.biola.edu. The governing documents are available upon request.
Form 990, Part VIII, Line 2f Other Program Service Revenue	Other program revenue - Total Revenue: 748534, Related or Exempt Function Revenue: 748534, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part VIII, Line 11d Other Miscellaneous Revenue	Misc Income - Total Revenue: 279483, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 279483;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	Change in value of split interest agreement - 467019;
Schedule F, Part IV, Line 3	The organization has analyzed its ownership in the foreign corporation and has determined that it does not meet the reporting requirements for Form 5471.
Schedule F, Part IV, Line 4	The organization has analyzed its ownership in the passive foreign investment company and has determined that it does not meet the reporting requirements for Form 8621.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	Brite Eagle Holdings Inc	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13800 Biola Avenue	AddressLine1Txt
City	La Mirada	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	906390001	ZIPCd

Field	Value	IRS element (for citing)
EIN	844106640	EIN
Primary Activities	Holding company	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd
Total Income	$0	TotalIncomeAmt
End Of Year Assets	$29,543,685	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	Biola University	BusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)

Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
Charitable Remainder Unitrusts (26)
Personal Estate	CA	Biola University Inc	Yes (true)
Living Trust (1)
Living Trust	CA	Biola University Inc	Yes (true)
Charitable Remainder Annuity Trust (2)
Personal Estate	CA	Biola University Inc	Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd