CONCORDIA UNIVERSITY IRVINE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CONCORDIA UNIVERSITY IRVINE (EIN 95-2798775)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202531359349318178
- 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 D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T21:37:13-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2040 MAIN STREET SUITE 900 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92614 | 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 | 952798775 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONCORDIA UNIVERSITY IRVINE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONC | BusinessNameControlTxt |
| Phone | 9492143123 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 CONCORDIA WEST | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 926123203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANCENE LAPOINT | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 9492143123 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | QI WEN LIANG | PreparerPersonNm |
| PTIN | P01270238 | PTIN |
| Phone | 9492214000 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR MICHAEL A THOMAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 CONCORDIA WEST | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 926123203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $134,642,592 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CUI.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | CONCORDIA UNIVERSITY IRVINE, GUIDED BY THE GREAT COMMISSION OF CHRIST JESUS AND THE LUTHERAN CONFESSIONS, EMPOWERS STUDENTS THROUGH THE LIBERAL ARTS AND PROFESSIONAL STUDIES FOR LIVES OF LEARNING, SERVICE, AND LEADERSHIP. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 1573 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,178,148 | PYContributionsGrantsAmt |
| CY Contributions Grants | $16,702,136 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $97,830,687 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $98,374,221 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,011,705 | PYInvestmentIncomeAmt |
| CY Investment Income | -$2,885,485 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,617,276 | PYOtherRevenueAmt |
| CY Other Revenue | $1,601,874 | CYOtherRevenueAmt |
| PY Total Revenue | $109,637,816 | PYTotalRevenueAmt |
| CY Total Revenue | $113,792,746 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $30,224,116 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $31,242,427 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $44,935,997 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $47,146,272 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $22,240 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $39,940,711 | PYOtherExpensesAmt |
| CY Other Expenses | $42,219,796 | CYOtherExpensesAmt |
| PY Total Expenses | $115,100,824 | PYTotalExpensesAmt |
| CY Total Expenses | $120,608,495 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,463,008 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$6,815,749 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $269,302,868 | TotalAssetsBOYAmt |
| Total Assets EOY | $254,177,426 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $103,308,982 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $88,997,523 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $165,993,886 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $165,179,903 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CONCORDIA UNIVERSITY IRVINE, GUIDED BY THE GREAT COMMISSION OF CHRIST JESUS AND THE LUTHERAN CONFESSIONS, EMPOWERS STUDENTS THROUGH THE LIBERAL ARTS AND PROFESSIONAL STUDIES FOR LIVES OF LEARNING, SERVICE, AND LEADERSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $53,443,417 | ExpenseAmt |
| Grant | $31,242,427 | GrantAmt |
| Revenue | $87,113,194 | RevenueAmt |
| Desc | INSTRUCTION AND INSTITUTIONAL SUPPORT:INSTRUCTION INCLUDES GRANTS AND ALLOCATIONS. CONCORDIA UNIVERSITY CURRENTLY HAS 1,275 TRADITIONAL UNDERGRADUATE STUDENTS AND 2,304 NONTRADITIONAL STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $27,951,079 | ExpenseAmt |
| Desc | ACADEMIC SUPPORT AND STUDENT SERVICES:ACADEMIC SUPPORT INCLUDES OFFICE OF THE PROVOST, DEANS OF VARIOUS ACADEMIC DIVISIONS, AND UNIVERSITY LIBRARY SERVICES. STUDENT SERVICES INCLUDES ADMISSIONS, FINANCIAL AID, REGISTRAR, AND ATHLETICS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $16,126,594 | ExpenseAmt |
| Revenue | $11,261,027 | RevenueAmt |
| Desc | AUXILIARY SERVICES: AUXILIARY ENTERPRISES AT CONCORDIA ARE GENERALLY COMPRISED OF RESIDENCE HALLS, A DINING HALL, AND A SNACK SHOP. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $97,521,090 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 372 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1573 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANCENE LAPOINT | PersonNm |
| Phone | 9492143126 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 CONCORDIA WEST | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92612 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MR RYAN P ERMELING | ||||||||
| BOARD MEMBER - CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DR DAVE J HEMKER | ||||||||
| BOARD MEMBER - VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MR ANTHONY HARNACK | ||||||||
| BOARD MEMBER - SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DR JEFFREY BEAVERS | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| REV JASON BREDESON | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DR NEIL COWEN | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MR MATTHEW FLANDERMEYER | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| REV DR MICHAEL E GIBSON | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MRS LAURA G HEMMINGER | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| REV SCOTT C KLEMSZ | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MS PAULA MEYER CLELAND | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MR CRAIG W OLSON | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| REV GLENN LUCAS | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MR MICHAEL MCTHROW | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MRS XAVRIA SCHWARZ | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DR MARY SCOTT | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DR MICHAEL A THOMAS | ||||||||
| PRESIDENT | 40.00 | Yes (X) | $181,756 | $0 | $118,657 | 4.00 | ||
| RONALD VAN BLARCOM | ||||||||
| ASSOCIATE VP & GENERAL COUNSEL | 40.00 | Yes (X) | $197,555 | $0 | $35,723 | |||
| STEVEN STRAUCH | ||||||||
| EXECUTIVE VP & CFO | 40.00 | Yes (X) | $207,315 | $0 | $26,334 | |||
| TIMOTHY JAEGER - EXECUTIVE VP | ||||||||
| FOR UNIVERSITY ADVANCEMENT | 4.00 | Yes (X) | $73,863 | $0 | $129,865 | 40.00 | ||
| SCOTT ASHMON | ||||||||
| SENIOR VICE PRESIDENT & PROVOST | 40.00 | Yes (X) | $97,256 | $0 | $92,617 | |||
| PETER SENKBEIL | ||||||||
| SPECIAL ASSISTANT TO THE PRESIDENT | 40.00 | Yes (X) | $101,096 | $0 | $86,138 | 4.00 | ||
| STEVEN MUELLER | ||||||||
| CHIEF MISSION OFFICER | 40.00 | Yes (X) | $67,247 | $0 | $114,358 | 4.00 | ||
| TIMOTHY ODLE - VP UNIVERSITY | ||||||||
| OPERATIONS AND ATHLETICS | 40.00 | Yes (X) | $45,465 | $0 | $160,359 | |||
| MEGAN CHRISTENSEN BOUSLAUGH | ||||||||
| VP FOR STUDENT AFFS, DEAN OF STUDENTS | 40.00 | Yes (X) | $153,979 | $0 | $23,864 | |||
| CRYSTAL ROSENTHAL | ||||||||
| ASSOC. VP OF ATHLETICS | 40.00 | Yes (X) | $136,934 | $0 | $21,512 | |||
| STEVE JIN | ||||||||
| VP OF ENROLLMENT SERVICES | 40.00 | Yes (X) | $131,868 | $0 | $20,795 | |||
| GEORGE ALLEN - ASSOC VP OF | ||||||||
| MARKETING & STRATEGIC COMMUNICATIONS | 40.00 | Yes (X) | $112,789 | $0 | $35,298 | |||
| DAMIAN WYMAN - EXECUTIVE | ||||||||
| DIRECTOR, GLOBAL PARTNERSHIPS | 40.00 | $275,689 | $0 | $37,020 | Yes (X) | |||
| CHERYL SMYTHE-PADGHAM | ||||||||
| ASSISTANT DEAN/DIRECTOR OF NURSING | 40.00 | $155,596 | $0 | $37,906 | Yes (X) | |||
| KEN AMMANN | ||||||||
| MENS BASKETBALL HEAD COACH | 40.00 | $135,756 | $0 | $37,453 | Yes (X) | |||
| MARY WOOLFOLK | ||||||||
| CONTROLLER (THRU 06/23) | 40.00 | $132,122 | $0 | $14,399 | Yes (X) | |||
| JENNIFER DAHL | ||||||||
| ASSISTANT DIRECTOR OF NURSING | 40.00 | $132,734 | $0 | $13,055 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,339,020 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,005,353 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 85 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BON APPETIT | |||||
| 2400 YORKMONT ROAD | CHARLOTTE | NC | 282174511 | FOOD SERVICE | $3,374,761 |
| TOVEY SHULTZ CONSTRUCTION INC | |||||
| 18261 COLLIER AVENUE SUITE A | LAKE ELSINORE | CA | 925302796 | GENERAL CONTRACTOR | $1,762,728 |
| TOWNSEND INSTITUTE FOR LEADERSHIP AND CO | |||||
| 110 NEWPORT CENTER DRIVE SUITE 266 | NEWPORT BEACH | CA | 926606902 | EDUCATIONAL SERVICES | $1,392,639 |
| K-12 TEACHERS ALLIANCE | |||||
| 20624 ABBEY WOODS COURT N | FRANKFORT | IL | 604233198 | RECRUITMENT SERVICES | $1,350,856 |
| ALL TRADES CONSTRUCTION MANAGEMENT | |||||
| 3842 CHINO AVENUE | CHINO | CA | 917104722 | GENERAL CONTRACTOR | $1,306,130 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 25 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,061,782 | RelatedOrganizationsAmt |
| Government Grants | $9,536,451 | GovernmentGrantsAmt |
| All Other Contributions | $6,103,903 | AllOtherContributionsAmt |
| Total Contributions | $16,702,136 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $87,113,194 | $87,113,194 |
| AUXILIARY ENTERPRISES | 611710 | $11,261,027 | $11,261,027 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $98,374,221 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $381,176 | TotalRevenueColumnAmt |
| Exclusion | $381,176 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,403,573 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $256,394 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,147,179 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,147,179 | TotalRevenueColumnAmt |
| Exclusion | $1,147,179 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,911,981 | SecuritiesAmt |
| Other | $4,414,810 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,861,752 | SecuritiesAmt |
| Other | $7,731,700 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $50,229 | SecuritiesAmt |
| Other | -$3,316,890 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,266,661 | TotalRevenueColumnAmt |
| Exclusion | -$3,266,661 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $454,695 | TotalRevenueColumnAmt |
| Exclusion | $454,695 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $454,695 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $113,792,746 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $98,374,221 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$1,283,611 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,242,427 | TotalAmt |
| Program Services | $31,242,427 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,424,253 | TotalAmt |
| Management And General | $2,424,253 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,503 | TotalAmt |
| Program Services | $90,503 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,319,274 | TotalAmt |
| Program Services | $33,007,985 | ProgramServicesAmt |
| Management And General | $2,292,070 | ManagementAndGeneralAmt |
| Fundraising | $19,219 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,394,328 | TotalAmt |
| Program Services | $2,041,417 | ProgramServicesAmt |
| Management And General | $352,911 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,724,895 | TotalAmt |
| Program Services | $3,925,805 | ProgramServicesAmt |
| Management And General | $799,090 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,193,019 | TotalAmt |
| Program Services | $1,944,501 | ProgramServicesAmt |
| Management And General | $248,190 | ManagementAndGeneralAmt |
| Fundraising | $328 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,915 | TotalAmt |
| Management And General | $104,915 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,105 | TotalAmt |
| Management And General | $193,105 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $981,863 | TotalAmt |
| Management And General | $981,863 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,533,294 | TotalAmt |
| Program Services | $8,993,710 | ProgramServicesAmt |
| Management And General | $4,538,061 | ManagementAndGeneralAmt |
| Fundraising | $1,523 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,105,961 | TotalAmt |
| Program Services | $3,115,155 | ProgramServicesAmt |
| Management And General | $989,636 | ManagementAndGeneralAmt |
| Fundraising | $1,170 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,614 | TotalAmt |
| Program Services | $99,266 | ProgramServicesAmt |
| Management And General | $120,348 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,402,693 | TotalAmt |
| Program Services | $357,182 | ProgramServicesAmt |
| Management And General | $1,045,511 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,488,432 | TotalAmt |
| Program Services | $1,794,897 | ProgramServicesAmt |
| Management And General | $2,693,535 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,365,922 | TotalAmt |
| Program Services | $3,278,960 | ProgramServicesAmt |
| Management And General | $86,962 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,923 | TotalAmt |
| Program Services | $98,394 | ProgramServicesAmt |
| Management And General | $6,529 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,554,876 | TotalAmt |
| Management And General | $2,554,876 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,147,299 | TotalAmt |
| Program Services | $4,887,552 | ProgramServicesAmt |
| Management And General | $2,259,747 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $899,367 | TotalAmt |
| Management And General | $899,367 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM ACTIVITY | $877,516 | $858,191 | $19,325 |
| CREDIT CARD ACCRUAL ACC | $616,865 | $534,682 | $82,183 |
| SPORT EQUIPMENT AND SUP | $495,732 | $495,732 | |
| RESTRICTED SPENDING | $346,044 | $346,044 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $781,375 | TotalAmt |
| Program Services | $408,687 | ProgramServicesAmt |
| Management And General | $372,688 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,608,495 | TotalAmt |
| Program Services | $97,521,090 | ProgramServicesAmt |
| Management And General | $23,065,165 | ManagementAndGeneralAmt |
| Fundraising | $22,240 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $819,574 | BOYAmt |
| EOY | $2,172,783 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,323,842 | BOYAmt |
| EOY | $6,993,381 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,666,500 | BOYAmt |
| EOY | $15,305,416 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,715,414 | BOYAmt |
| EOY | $2,985,092 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $800,000 | BOYAmt |
| EOY | $800,000 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,947 | BOYAmt |
| EOY | $236,014 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,792,129 | BOYAmt |
| EOY | $2,499,804 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $240,717,315 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $98,006,904 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,497,929 | BOYAmt |
| EOY | $142,710,411 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,109,079 | BOYAmt |
| EOY | $68,876,529 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,139,454 | BOYAmt |
| EOY | $11,597,996 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,302,868 | BOYAmt |
| EOY | $254,177,426 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,207,092 | BOYAmt |
| EOY | $3,576,245 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,520,812 | BOYAmt |
| EOY | $11,228,310 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,568,399 | BOYAmt |
| EOY | $24,531,728 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,389,434 | BOYAmt |
| EOY | $42,380,404 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,623,245 | BOYAmt |
| EOY | $7,280,836 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,308,982 | BOYAmt |
| EOY | $88,997,523 | 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 | $86,807,476 | BOYAmt |
| EOY | $80,335,909 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,186,410 | BOYAmt |
| EOY | $84,843,994 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,993,886 | BOYAmt |
| EOY | $165,179,903 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,302,868 | BOYAmt |
| EOY | $254,177,426 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$6,815,749 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,012,937 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,011,171 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 D IRS990ScheduleD
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $125,841 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $56,461,674 | BeginningYearBalanceAmt |
| Contributions | $2,573,668 | ContributionsAmt |
| Investment Earnings Or Losses | $5,129,661 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$20,046,276 | OtherExpendituresAmt |
| End Year Balance | $84,211,279 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $47,999,681 | BeginningYearBalanceAmt |
| Contributions | $2,103,938 | ContributionsAmt |
| Investment Earnings Or Losses | $5,064,063 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$1,293,992 | OtherExpendituresAmt |
| End Year Balance | $56,461,674 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,436,329 | BeginningYearBalanceAmt |
| Contributions | $9,740,207 | ContributionsAmt |
| Investment Earnings Or Losses | -$4,474,118 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,702,737 | OtherExpendituresAmt |
| End Year Balance | $47,999,681 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $35,171,758 | BeginningYearBalanceAmt |
| Contributions | $2,326,599 | ContributionsAmt |
| Investment Earnings Or Losses | $7,819,708 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $881,736 | OtherExpendituresAmt |
| End Year Balance | $44,436,329 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,748,483 | BeginningYearBalanceAmt |
| Contributions | $4,800,937 | ContributionsAmt |
| Investment Earnings Or Losses | $400,180 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $777,842 | OtherExpendituresAmt |
| End Year Balance | $35,171,758 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.69571 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.30429 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,608,396 | OtherCostOrOtherBasisAmt |
| Book Value | $29,608,396 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $137,248,342 | OtherCostOrOtherBasisAmt |
| Depreciation | $63,349,825 | DepreciationAmt |
| Book Value | $73,898,517 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,207,927 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,255,248 | DepreciationAmt |
| Book Value | $22,952,679 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,538,570 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,401,831 | DepreciationAmt |
| Book Value | $10,136,739 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,114,080 | OtherCostOrOtherBasisAmt |
| Book Value | $6,114,080 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $142,710,411 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO CUI - CUF ENDOWMENT ASSETS | Desc |
| Amt | $7,280,836 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,280,836 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $87,678,003 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $7,012,937 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $324,347 | OtherRevenueAmt |
| Revenue Not Reported | $7,337,284 | RevenueNotReportedAmt |
| Revenue Subtotal | $80,340,719 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $981,863 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $32,470,164 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $33,452,027 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $113,792,746 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $88,491,986 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $107,781 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $107,781 | ExpensesNotReportedAmt |
| Expenses Subtotal | $88,384,205 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $981,863 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $31,242,427 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $32,224,290 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $120,608,495 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE ART COLLECTION IS HELD BY CONCORDIA UNIVERSITY SOLELY FOR THE PRESERVATION/BENEFIT FOR FUTURE GENERATIONS. |
| PART V, LINE 4: | THE CONCORDIA UNIVERSITY'S INTENDED USE OF ENDOWMENT FUNDS IS TO PROVIDE DESIGNATED FINANCIAL SUPPORT FOR ACADEMIC SCHOLARSHIPS, PROGRAMS, AND SERVICES PROVIDED TO STUDENTS TO FURTHER THEIR RESPECTIVE EDUCATIONAL GOALS. |
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE UNIVERSITY IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT POSITION (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE UNIVERSITY IS ALSO EXEMPT FROM STATE INCOME TAXES. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 107,781. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 216,566. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS 165,955. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY IRVINE FOUNDATION 1,061,782. SCHOLARSHIPS 31,242,427. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 107,781. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 31,242,427. |
| SCHEDULE D, PART V | WITHIN LINE 1E OTHER EXPENDITURES FOR FACILITIES AND PROGRAMS, THERE IS (17,891,789) THAT REPRESENTS A RECLASSIFICATION OF CERTAIN FUNDS DESIGNATED BY THE BOARD AS HELD FOR RESERVES THAT COULD BE MADE AVAILABLE IF NECESSARY. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE STATEMENT OF NONDISCRIMINATORY POLICY IS PUBLISHED IN THE UNIVERSITY'S CATALOG, HANDBOOK, & ALL PROMOTIONAL PUBLICATIONS. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE FEDERAL DIRECT STAFFORD STUDENT LOAN PROGRAM, FEDERAL WORK STUDY PROGRAM, PELL GRANT PROGRAM, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | WIRE TRANSFERS FOR STUDENT EXPENSES | $8,263 |
| EAST ASIA AND THE PACIFIC | 0 | 1 | COMPLIANCE EXPENSES | $2,547 |
| SUB-SAHARAN AFRICA | 0 | 0 | WIRE TRANSFERS FOR STUDENT EXPENSES | $6,825 |
| NORTH AMERICA | 0 | 0 | SUBSCRIPTION SERVICES | $6,968 |
| SOUTH ASIA | 0 | 0 | WIRE TRANSFERS FOR STUDENT EXPENSES | $1,539 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $26,142 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $26,142 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION DISCOUNT | GrantTypeTxt |
| Recipient | 1837 | RecipientCnt |
| Cash Grant | $31,242,427 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CONCORDIA UNIVERSITY IRVINE OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS, WHETHER PUT IN PLACE BY THE UNIVERSITY OR BY DONORS OF RESTRICTED FUNDS. THE FINANCIAL AID OFFICE IS ACCOUNTABLE FOR MONITORING AND DISBURSING ALL FINANCIAL ASSISTANCE TO STUDENT ACCOUNTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAMIAN WYMAN - EXECUTIVE | ||||||||||||||
| DIRECTOR, GLOBAL PARTNERSHIPS | $275,088 | $0 | $0 | $0 | $601 | $0 | $12,036 | $0 | $24,984 | $0 | $312,709 | $0 | $0 | $0 |
| DR MICHAEL A THOMAS | ||||||||||||||
| PRESIDENT | $180,782 | $0 | $0 | $0 | $974 | $0 | $24,462 | $0 | $94,195 | $0 | $300,413 | $0 | $0 | $0 |
| STEVEN STRAUCH | ||||||||||||||
| EXECUTIVE VP & CFO | $207,315 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $26,334 | $0 | $233,649 | $0 | $0 | $0 |
| RONALD VAN BLARCOM | ||||||||||||||
| ASSOCIATE VP & GENERAL COUNSEL | $195,259 | $0 | $0 | $0 | $2,296 | $0 | $18,705 | $0 | $17,018 | $0 | $233,278 | $0 | $0 | $0 |
| TIMOTHY ODLE - VP UNIVERSITY | ||||||||||||||
| OPERATIONS AND ATHLETICS | $44,801 | $0 | $0 | $0 | $664 | $0 | $15,196 | $0 | $145,163 | $0 | $205,824 | $0 | $0 | $0 |
| TIMOTHY JAEGER - EXECUTIVE VP | ||||||||||||||
| FOR UNIVERSITY ADVANCEMENT | $72,557 | $0 | $0 | $0 | $1,306 | $0 | $17,142 | $0 | $112,723 | $0 | $203,728 | $0 | $0 | $0 |
| CHERYL SMYTHE-PADGHAM | ||||||||||||||
| ASSISTANT DEAN/DIRECTOR OF NURSING | $154,171 | $0 | $0 | $0 | $1,425 | $0 | $12,914 | $0 | $24,992 | $0 | $193,502 | $0 | $0 | $0 |
| SCOTT ASHMON | ||||||||||||||
| SENIOR VICE PRESIDENT & PROVOST | $96,517 | $0 | $0 | $0 | $739 | $0 | $16,939 | $0 | $75,678 | $0 | $189,873 | $0 | $0 | $0 |
| PETER SENKBEIL | ||||||||||||||
| SPECIAL ASSISTANT TO THE PRESIDENT | $99,839 | $0 | $0 | $0 | $1,257 | $0 | $15,813 | $0 | $70,325 | $0 | $187,234 | $0 | $0 | $0 |
| STEVEN MUELLER | ||||||||||||||
| CHIEF MISSION OFFICER | $66,285 | $0 | $0 | $0 | $962 | $0 | $14,489 | $0 | $99,869 | $0 | $181,605 | $0 | $0 | $0 |
| MEGAN CHRISTENSEN BOUSLAUGH | ||||||||||||||
| VP FOR STUDENT AFFS, DEAN OF STUDENT | $153,530 | $0 | $0 | $0 | $449 | $0 | $13,067 | $0 | $10,797 | $0 | $177,843 | $0 | $0 | $0 |
| KEN AMMANN | ||||||||||||||
| MENS BASKETBALL HEAD COACH | $135,180 | $0 | $0 | $0 | $576 | $0 | $12,838 | $0 | $24,615 | $0 | $173,209 | $0 | $0 | $0 |
| CRYSTAL ROSENTHAL | ||||||||||||||
| ASSOC. VP OF ATHLETICS | $136,749 | $0 | $0 | $0 | $185 | $0 | $11,256 | $0 | $10,256 | $0 | $158,446 | $0 | $0 | $0 |
| STEVE JIN | ||||||||||||||
| VP OF ENROLLMENT SERVICES | $131,400 | $0 | $0 | $0 | $468 | $0 | $1,350 | $0 | $19,445 | $0 | $152,663 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE PRESIDENT OF THE UNIVERSITY RESIDES IN CAMPUS PROVIDED HOUSING YEAR ROUND. THE VALUE ASSOCIATED WITH THE HOUSING PROVIDED TO THE PRESIDENT IS $71,994 WHICH IS THE APPROXIMATE ANNUAL RENTAL VALUE OF THE HOUSE IN WHICH THE PRESIDENT RESIDES. THE UNIVERSITY ALSO PROVIDED A HOUSING ALLOWANCE TO THE FOLLOWING INDIVIDUALS, THE VALUE OF WHICH WAS TREATED AS A NONTAXABLE BENEFIT: TIMOTHY ODLE - $119,990 TIMOTHY JAEGER - $99,996 STEVEN MUELLER - $80,002 SCOTT ASHMON - $65,000 PETER SENKBEIL - $45,006 | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA MUNICIPAL FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 201563466 | BondIssuerEIN |
| CUSIP | 13048VWF1 | CUSIPNum |
| Bond Issued | 2021-06-30 | BondIssuedDt |
| Issue Price | $27,999,424 | IssuePriceAmt |
| Purpose | CURRENT REFUND OF 2011 AND 2018 BONDS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,495,000 | RetiredAmt |
| Total Proceeds | $27,999,424 | TotalProceedsAmt |
| Other Spent Proceeds | $27,999,424 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE K, PART I, COLUMN F: | FormAndLineReferenceDesc |
| Explanation | THE PROCEEDS OF THE SERIES 2021 BONDS WERE USED TO REFUND, ON A CURRENT BASIS, THE CALIFORNIA MUNICIPAL FINANCE AUTHORITY EDUCATIONAL FACILITIES REFUNDING REVENUE BONDS SERIES 2011A (CONCORDIA UNIVERSITY IRVINE) AND CALIFORNIA MUNICIPAL FINANCE AUTHORITY EDUCATIONAL FACILITIES REVENUE BONDS, SERIES 2017 ( CONCORDIA UNIVERSITY IRVINE), BOTH OF WHICH WERE REISSUED ON MARCH 13, 2020. | 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 |
|---|---|---|---|---|---|---|---|
| MEGAN CHRISTENSEN BOUSLAUGH | |||||||
| OFFICER | EQUITY SHARING AGREEMENT FOR PURCHASE OF PRINCIPLE RESIDENCE | Yes (X) | $200,000 | $200,000 | 0 | Yes (1) | Yes (1) |
| STEVEN STRAUCH | |||||||
| OFFICER | EQUITY INVESTMENT IN RESIDENCE | Yes (X) | $600,000 | $600,000 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $800,000 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LORI JAEGER | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | WIFE OF TIM JAEGER | RelationshipDescriptionTxt |
| Transaction | $90,503 | TransactionAmt |
| Transaction | SALARY | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE BOARD OF REGENTS HAS GRANTED THE AUTHORITY TO THE FOLLOWING COMMITTEES: (1) INVESTMENT COMMITTEE CHARGED WITH THE OVERSIGHT OF THE UNIVERSITY'S ENDOWMENT AND, INVESTMENT ALLOCATION DECISIONS, AND ALL CUSTODIAL CONCERNS RELATED TO CONCORDIA'S FINANCIAL INSTRUMENTS. (2) FINANCE/AUDIT COMMITTEE CHARGED WITH THE OVERSIGHT OF THE FINANCIAL MANAGEMENT OF THE UNIVERSITY, INCLUDING THE REVIEW OF EXTERNAL FINANCIAL REPORTING AND THE ANNUAL AUDIT PROCESS. (3) COMPENSATION COMMITTEE CHARGED WITH THE REVIEW AND APPROVAL OF COMPENSATION STRUCTURES RELATING TO FACULTY, STAFF, AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SYNOD HOLDS A CONVENTION EVERY THREE YEARS, WHICH IS COMPRISED OF LUTHERAN CONGREGATIONS ACROSS THE UNITED STATES. A REPRESENTATIVE OF THE CONGREGATIONS IS APPOINTED WHO, IN TURN, VOTES FOR FOUR MEMBERS OF THE BOARD OF REGENTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN THEIR CAPACITY AS REGENTS, THE MEMBERS OF THE BOARD OF CONCORDIA UNIVERSITY IRVINE MUST ACT AT ALL TIMES IN THE BEST INTEREST OF THE UNIVERSITY. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST SHALL BE DISCLOSED BY BOARD MEMBERS TO THE APPROPRIATE PERSONNEL WITHIN THE UNIVERSITY THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE BOARD SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). IF IT IS DETERMINED THAT A CONFLICT OF INTEREST DOES IN FACT EXIST, THE INTERESTED BOARD MEMBER(S) IS/ARE RECUSED FROM PARTICIPATING IN DEBATES AND VOTES ON THE MATTER. STAFF AND FACULTY OF THE ORGANIZATION ARE REGULARLY REQUIRED TO REAFFIRM THEIR ADHERENCE TO AND UNDERSTANDING OF THE NEED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION DECISIONS ARE SUBJECT TO REVIEW AND CONCURRENCE BY SENIOR MEMBERS OF STAFF. COMPARABILITY DATA AS PROVIDED BY WILLIS, TOWERS, WATSON IS USED AS A BENCHMARK, AND THE METHODOLOGY OF THE DECISION IS DOCUMENTED BY HUMAN RESOURCES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND RELATED DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER FEES: PROGRAM SERVICE EXPENSES 289,422. MANAGEMENT AND GENERAL EXPENSES 196,197. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 485,619. ENROLLMENT COMMISSION: PROGRAM SERVICE EXPENSES 4,314,938. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,314,938. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 1,227,400. MANAGEMENT AND GENERAL EXPENSES 1,673,636. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,901,036. CONTRACTED SERVICES - BON APPETIT: PROGRAM SERVICE EXPENSES 3,161,950. MANAGEMENT AND GENERAL EXPENSES 82,813. FUNDRAISING EXPENSES 1,523. TOTAL EXPENSES 3,246,286. CONTRACTED SERVICES - PACIFIC: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,585,415. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,585,415. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS -165,955. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 216,566. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY IRVINE FOUNDATION -1,061,782. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| CONCORDIA IRVINE HOLDINGS LLC | |||||||||
| 1530 CONCORDIA WEST | IRVINE | CA | 92612 | 931528774 | FACILITY MANAGEMENT | CA | $1,073,555 | $1,841,610 | CONCORDIA UNIVERSITY IRVINE |
| FORTUNE AND PENNSYLVANIA LLC | |||||||||
| 1530 CONCORDIA WEST | IRVINE | CA | 92612 | REAL ESTATE HOLDINGS | CA | $0 | $0 | CONCORDIA UNIVERSITY IRVINE | |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONCORDIA UNIVERSITY IRVINE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 CONCORDIA WEST | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237326171 | EIN |
| Primary Activities | FUNDRAISING FOR CONCORDIA UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONCORDIA UNIVERSITY IRVINE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|
| CHARITABLE REMAINDER ANNUITY TRUST (2) | |||
| CHARITABLE TRUST | CA | T | 0 |
| CHARITABLE REMAINDER UNITRUSTS (6) | |||
| CHARITABLE TRUST | CA | T | 0 |
| POOLED TRUSTS (16) | |||
| CHARITABLE TRUST | CA | T | 0 |
| NET INCOME WITH MAKEUP CHARITABLE TRUST (2) | |||
| CHARITABLE TRUST | CA | T | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CONCORDIA UNIVERSITY FOUNDATION | ||
| C | $1,061,782 | CASH |
| CONCORDIA UNIVERSITY FOUNDATION | ||
| O | $1,324,543 | FAIR MARKET VALUE |