BIOLA UNIVERSITY INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: BIOLA UNIVERSITY INC (EIN 95-0549600)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-05-11
IRS object ID: 202241319349300424
Schema version: 2020v4.2
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	2022-05-11T07:53:19-05:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	363990892	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Capin Crouse LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3050 Saturn Street Suite 104	AddressLine1Txt
City	Brea	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92821	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	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 Avenue	AddressLine1Txt
City	La Mirada	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	906390001	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Michael A Pierce	PersonNm
Person Title	Exec VP, Univ Ops & Finance	PersonTitleTxt
Phone	5629036000	PhoneNum
Signature	2022-05-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Michael	PersonFirstNm
Person Last	Pierce	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Ted R Batson Jr	PreparerPersonNm
PTIN	P00721951	PTIN
Phone	5055022746	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Barry H Corey	PrincipalOfficerNm

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)
Gross Receipts	$277,927,363	GrossReceiptsAmt
Group Return For Affiliates	0	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	27	VotingMembersGoverningBodyCnt
Voting Members Independent	22	VotingMembersIndependentCnt
Total Employee	3377	TotalEmployeeCnt
Total Volunteers	26	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$24,716,657	PYContributionsGrantsAmt
CY Contributions Grants	$32,043,524	CYContributionsGrantsAmt
PY Program Service Revenue	$203,454,858	PYProgramServiceRevenueAmt
CY Program Service Revenue	$176,035,254	CYProgramServiceRevenueAmt
PY Investment Income	$31,824,703	PYInvestmentIncomeAmt
CY Investment Income	$8,546,784	CYInvestmentIncomeAmt
PY Other Revenue	$668,926	PYOtherRevenueAmt
CY Other Revenue	$565,015	CYOtherRevenueAmt
PY Total Revenue	$260,665,144	PYTotalRevenueAmt
CY Total Revenue	$217,190,577	CYTotalRevenueAmt
PY Grants And Similar Paid	$65,844,714	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$77,133,494	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$110,818,817	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$97,842,968	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$136,142	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$78,814	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$2,908,503	CYTotalFundraisingExpenseAmt
PY Other Expenses	$50,938,365	PYOtherExpensesAmt
CY Other Expenses	$50,309,762	CYOtherExpensesAmt
PY Total Expenses	$227,738,038	PYTotalExpensesAmt
CY Total Expenses	$225,365,038	CYTotalExpensesAmt
PY Revenues Less Expenses	$32,927,106	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$8,174,461	CYRevenuesLessExpensesAmt
Total Assets BOY	$488,716,476	TotalAssetsBOYAmt
Total Assets EOY	$495,437,445	TotalAssetsEOYAmt
Total Liabilities BOY	$171,334,915	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$147,326,461	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$317,381,561	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$348,110,984	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Biola University is a private Christian university located in Southern California. For over 113 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	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$66,156,170	ExpenseAmt
Grant	$40,955,941	GrantAmt
Revenue	$82,783,451	RevenueAmt
Desc	School of Arts & SciencesThe School of Arts & Sciences consists of four schools: School of Cinema & Media Arts; School of Fine Arts & Communication; School of Humanities & Social Sciences; and School of Science, Technology, and Health.The 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 Variety as one of the 50 best film programs in the world, and offers three Bachelor degree programs, including B.A. in Cinema and Media Arts, B.A. in Writing for Film and Television, and B.A. in Game Design and Interactive Media.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 15 Bachelor's degree programs, one Master's degree program, and three certificate programs. Degrees available include B.F.A. in Studio Art, B.S. in Design, B.A. in Music, B.A. in Communication Studies, and M.A. in Public Relations and Reputation Management.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 8 Bachelor degree 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.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 15 Bachelor's degree program and two Master's degree programs. Degrees available include B.S. in Nursing, B.S. in Kinesiology, B.S. in Chemistry, 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 2020, the School of Arts & Sciences' enrollment is 2,205 undergraduate students and 54 Masters students. In Spring 2021, Biola's collegiate cybersecurity team competed in the National Cyber League national competition and placed in the top 7% of teams that competed. In addition, the Department of Public Relations and Strategic Communication has been approved by Public Relations Society of America (PRSA) to receive a Certification for Education for Publications (CEPR). Biola is only the second school in California and one of two Council of Christian Colleges & Universities (CCCU) affiliated universities to obtain this certification.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$33,364,234	ExpenseAmt
Grant	$21,132,509	GrantAmt
Revenue	$47,309,899	RevenueAmt
Desc	Talbot School of TheologyThe 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 three Bachelor degree programs, eight Master's degree programs, two 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. The Talbot School of Theology also partners with the Crowell School of Business to offer a Masters of Management, Nonprofits Organizations. As of Fall 2020, the Talbot School of Theology's enrollment is 215 undergraduate students, 1,082 Masters students, and 204 Doctoral students. Talbot School of Theology engages with its students and community through its weekly podcast "Think Biblically," "The Good Book Blog, and the Talbot Magazine which is published twice a year. In addition to inviting guest speakers throughout the year, Talbot School of Theology participated in conferences, such as the Biola Hispanic Conference and the 2020 Apologetics Conference with the theme "Tethered to Truth!"	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$21,012,620	ExpenseAmt
Revenue	$795,649	RevenueAmt
Desc	Student ServicesStudent 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 Acty Other ProgSrvcAccomActyOtherGrp (3 entries)

ExpenseExpenseAmt	RevenueRevenueAmt	DescDesc	GrantGrantAmt
$19,186,861	$5,414,525	Auxiliary ServicesAuxiliary 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 Caf Biola which is the main dining facility, Eagles' Nest, and The Heritage Caf. Residential facilities include 10 residence halls and seven apartment buildings offered as housing to undergraduate and graduate students.
$13,485,113	$30,402	Academic SupportAcademic 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.
$32,994,476	$39,701,328	School of EducationThe 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. A wide selection of rigorous, biblically centered academic offerings are available -- ranging from undergraduate and graduate programs to teaching credentials and certificates, as well as K12 as well as homeschool education through theEight-Week Clinic Courses for grades 1 through 6. The School of Education offers four Bachelor's program degrees, five Master's program degrees, and eight certificate programs. Degrees available include B.A. in Early Childhood, B.A. in Liberal Studies (Multidisciplinary), and M.A. in Education.As of Fall 2020, the School of Education's enrollment is 194 undergraduate students and 245 Masters students. In March 2020, Biola hosted the Association of Christian Schools 2020 Early Education Conference.Crowell School of BusinessThe 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 aBiblical 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 four Bachelor degree programs, four Master's degree programs, and one certificate program. Degrees available include B.S. in Accounting, B.S. in Business Administration, and Masters of Business Administration.As of Fall 2020, the Crowell School of Business's enrollment is 523 undergraduate students and 125 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.Rosemead School of PsychologyRosemead 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 Master's degree program, and two Doctoral degree programs. Degrees available include B.A. in Psychology and Ph.D. in Clinical Psychology.As of Fall 2020, the Rosemead School of Psychology's enrollment is 380 undergraduate students, 46 Masters students, and 124 Doctoral students.Cook School of Intercultural StudiesThe 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. The Cook School of Intercultural Studies offers one Bachelor degree program, one Master's degree program, and three Doctoral programs. Degrees available include B.A. in Intercultural Studies, M.A. in Intercultural Studies, and Ph.D. in Intercultural Education.As of Fall 2020, the Cook School of Intercultural Studies' enrollment is 65 undergraduate students, 252 Masters students, and 104 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.Summer SessionSummer session provides students with the opportunity for a greater degree of flexibility in planning their total program. Students may enrich their course of study and reduce the overall time to completion or decrease their regular course load by careful selection of summer session courses. Courses may be applied to both the degree and the teaching credential programs. Instruction is offered in standard courses by the Biola faculty and capable visiting professors.ResearchResearch 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 ServicesPublic Services includes Biola University's Biola Youth program and a counseling center for the community.	$15,045,044

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$65,666,450	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$15,045,044	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$45,146,255	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$186,199,474	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	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	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	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	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	7378	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	3377	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
Form1098 C Filed	Yes (1)	Form1098CFiledInd
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	27	GoverningBodyVotingMembersCnt
Independent Voting Member	22	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	0	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	0	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
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	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	Michael A Pierce	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5629036000	PhoneNum

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

Form990 Part VII Section A Form990PartVIISectionAGrp (41 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	40.00	Yes (X)	Yes (X)	$580,691	$0	$56,283
Michael A Pierce
Secretary/EVP, Univ Ops & Finance	40.00		Yes (X)	$293,588	$0	$34,116
Thomas Halleen
Dean, Cinema & Media Arts	40.00			$296,785	$0	$18,536	Yes (X)
Lee Wilhite VP Enrollment
Marketing and Communications	40.00		Yes (X)	$213,965	$0	$86,308
Adam Morris VP Transformation
Chief Advancement Officer	40.00		Yes (X)	$263,453	$0	$31,931
Deborah Taylor
Provost and Senior Vice President	40.00		Yes (X)	$264,587	$0	$28,913
Christopher Grace
Director, Center for Marriage	40.00			$220,363	$0	$25,987	Yes (X)
Clark Campbell Sr Associate
Provost, Academic Affairs	40.00			$226,744	$0	$18,045	Yes (X)
Andre Stephens
VP, Student Development	40.00		Yes (X)	$201,989	$0	$42,805
Paula Victor
General Counsel	40.00			$236,965	$0	$7,010	Yes (X)
Peter Hill DirOffice of Acad
Research & Grants/Prof. of Psych	40.00			$207,914	$0	$13,086	Yes (X)
Gregory Vaughan
Former VP, Enrollment Mngt	0.00			$192,564	$0	$23,665		Yes (X)
William Gordon Hummel
Associate VP of Finance	40.00		Yes (X)	$157,842	$0	$23,535
Dave Koontz Asst Secretary
(part year)/Sr Dir Fin Mgmt Reprtng	40.00		Yes (X)	$131,792	$0	$20,754
Sandra Weaver Asst Secretary
part year)/Sr Dir Aux & Stu. Fin. Svcs	40.00		Yes (X)	$114,200	$0	$11,309
Bryan Loritts
Trustee	2.00	Yes (X)		$42,744	$0	$0
Philip Paul
Trustee	2.00	Yes (X)		$32,744	$0	$0
Hannah Lee
Trustee	2.00	Yes (X)		$26,284	$0	$0
David Kinnaman
Trustee	2.00	Yes (X)		$20,492	$0	$0
Adam Edgerly
Trustee	2.00	Yes (X)		$2,300	$0	$0
Michael Maples
Board Chair	2.00	Yes (X)	Yes (X)	$0	$0	$0
Bradley Cole
Vice Chair	2.00	Yes (X)	Yes (X)	$0	$0	$0
Rebecca Andrews
Trustee	2.00	Yes (X)		$0	$0	$0
Lynn Cohick
Trustee	2.00	Yes (X)		$0	$0	$0
David Gyertson
Trustee	2.00	Yes (X)		$0	$0	$0
Dwight Hanger
Trustee	2.00	Yes (X)		$0	$0	$0
Promod Haque
Trustee	2.00	Yes (X)		$0	$0	$0
Carol Hawkins
Trustee	2.00	Yes (X)		$0	$0	$0
Stanley Jantz
Trustee	2.00	Yes (X)		$0	$0	$0
Ray Johnson
Trustee	2.00	Yes (X)		$0	$0	$0
Allan Kavalich
Trustee	2.00	Yes (X)		$0	$0	$0
Marilyn Long
Trustee	2.00	Yes (X)		$0	$0	$0
Wayne Lowell
Trustee	2.00	Yes (X)		$0	$0	$0
Al Mijares
Trustee	2.00	Yes (X)		$0	$0	$0
David Mitchell
Trustee	2.00	Yes (X)		$0	$0	$0
Bob Pritchett
Trustee	2.00	Yes (X)		$0	$0	$0
Henry Riady
Trustee	2.00	Yes (X)		$0	$0	$0
Jerry Rueb
Trustee	2.00	Yes (X)		$0	$0	$0
John Siefker
Trustee	2.00	Yes (X)		$0	$0	$0
Kennith Thompson
Trustee	2.00	Yes (X)		$0	$0	$0
Dean VandeKamp
Trustee	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,728,006	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$442,283	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	212	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	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
WE ONeil Construction Co of California
909 N Pacific Coast Hwy	El Segundo	CA	902452735	General Contractor	$4,870,649
McKinsey & Company Inc United States
251 Little Falls Dr	Wilmington	DE	198081674	Consultant	$2,972,250
Bon Appetit
14730 Beach Blvd Ste 107	La Mirada	CA	90638	Food Management	$2,146,800
Bremco Construction Inc
3470 E Spring St	Long Beach	CA	90806	General Contractor	$1,329,717
RJ Daum Construction Co
11581 Monarch St	Garden Grove	CA	928411814	General Contractor	$1,240,588

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	41	CntrctRcvdGreaterThan100KCnt
Government Grants	$14,012,320	GovernmentGrantsAmt
All Other Contributions	$18,031,204	AllOtherContributionsAmt
Noncash Contributions	$439,304	NoncashContributionsAmt
Total Contributions	$32,043,524	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and fees	611600	$168,927,436	$168,927,436
Aux service sales	611710	$5,414,525	$5,414,525
Public and student fee	611600	$1,315,036	$1,315,036

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$378,257	TotalRevenueColumnAmt
Related Or Exempt Func Income	$378,257	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$176,035,254	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,737,082	TotalRevenueColumnAmt
Exclusion	$2,737,082	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,466	TotalRevenueColumnAmt
Exclusion	$12,466	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$320,239	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$206,101	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$114,138	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$114,138	TotalRevenueColumnAmt
Exclusion	$114,138	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$66,323,353	SecuritiesAmt
Other	$17,034	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$60,530,685	SecuritiesAmt
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$5,792,668	SecuritiesAmt
Other	$17,034	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,809,702	TotalRevenueColumnAmt
Exclusion	$5,809,702	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$120	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$120	TotalRevenueColumnAmt
Exclusion	$120	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$438,291	TotalRevenueColumnAmt
Exclusion	$438,291	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$438,291	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$217,190,577	TotalRevenueColumnAmt
Related Or Exempt Func Income	$176,035,254	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$9,111,799	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$77,133,494	TotalAmt
Program Services	$77,133,494	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,427,525	TotalAmt
Management And General	$2,427,525	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$205,828	TotalAmt
Management And General	$205,828	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$75,907,708	TotalAmt
Program Services	$56,530,904	ProgramServicesAmt
Management And General	$17,393,961	ManagementAndGeneralAmt
Fundraising	$1,982,843	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	-$383	TotalAmt
Program Services	-$276	ProgramServicesAmt
Management And General	-$98	ManagementAndGeneralAmt
Fundraising	-$9	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$13,464,243	TotalAmt
Program Services	$9,812,988	ProgramServicesAmt
Management And General	$3,316,138	ManagementAndGeneralAmt
Fundraising	$335,117	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$5,838,047	TotalAmt
Program Services	$4,203,137	ProgramServicesAmt
Management And General	$1,491,371	ManagementAndGeneralAmt
Fundraising	$143,539	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$74,883	TotalAmt
Management And General	$74,883	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$110,021	TotalAmt
Management And General	$110,021	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$78,814	TotalAmt
Fundraising	$78,814	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$823,203	TotalAmt
Management And General	$823,203	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$14,773,449	TotalAmt
Program Services	$5,391,573	ProgramServicesAmt
Management And General	$9,381,876	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,624,396	TotalAmt
Program Services	$223,683	ProgramServicesAmt
Management And General	$3,343,785	ManagementAndGeneralAmt
Fundraising	$56,928	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$755,272	TotalAmt
Program Services	$494,714	ProgramServicesAmt
Management And General	$220,575	ManagementAndGeneralAmt
Fundraising	$39,983	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$3,169,815	TotalAmt
Program Services	$630,069	ProgramServicesAmt
Management And General	$2,493,059	ManagementAndGeneralAmt
Fundraising	$46,687	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,489,797	TotalAmt
Program Services	$1,476,632	ProgramServicesAmt
Management And General	$1,013,165	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$229,761	TotalAmt
Program Services	$176,304	ProgramServicesAmt
Management And General	$38,584	ManagementAndGeneralAmt
Fundraising	$14,873	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$79,026	TotalAmt
Program Services	$27,084	ProgramServicesAmt
Management And General	$49,909	ManagementAndGeneralAmt
Fundraising	$2,033	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,496,253	TotalAmt
Program Services	$4,351,922	ProgramServicesAmt
Management And General	$132,852	ManagementAndGeneralAmt
Fundraising	$11,479	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,248,462	TotalAmt
Program Services	$10,177,170	ProgramServicesAmt
Management And General	$993,149	ManagementAndGeneralAmt
Fundraising	$78,143	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,050,354	TotalAmt
Program Services	$123,402	ProgramServicesAmt
Management And General	$926,952	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Book & serials purchase	$1,044,823	$1,043,270	$873	$680
Equipment maintenance	$606,302	$165,971	$440,240	$91
Licenses and fees	$346,573	$216,902	$129,671	$0
Allocation of indirect	$0	$9,867,102	-$9,942,945	$75,843

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,387,372	TotalAmt
Program Services	$4,153,429	ProgramServicesAmt
Management And General	$1,192,484	ManagementAndGeneralAmt
Fundraising	$41,459	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$225,365,038	TotalAmt
Program Services	$186,199,474	ProgramServicesAmt
Management And General	$36,257,061	ManagementAndGeneralAmt
Fundraising	$2,908,503	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$25,568,239	BOYAmt
EOY	$9,529,506	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$17,925,238	BOYAmt
EOY	$6,342,039	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,813,415	BOYAmt
EOY	$2,573,696	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,106,976	BOYAmt
EOY	$11,376,595	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$642,012	BOYAmt
EOY	$580,500	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$597,435	BOYAmt
EOY	$582,503	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$258,101	BOYAmt
EOY	$235,569	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,130,174	BOYAmt
EOY	$1,594,466	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$423,697,480	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$181,383,828	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$237,202,083	BOYAmt
EOY	$242,313,652	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$130,447,265	BOYAmt
EOY	$140,799,063	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$51,793,011	BOYAmt
EOY	$65,413,883	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$15,221,264	BOYAmt
EOY	$14,084,710	EOYAmt

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	$488,716,476	BOYAmt
EOY	$495,437,445	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$14,474,492	BOYAmt
EOY	$14,841,248	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$11,636,193	BOYAmt
EOY	$9,211,981	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$116,004,536	BOYAmt
EOY	$113,095,153	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$19,000,000	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,219,694	BOYAmt
EOY	$10,178,079	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$171,334,915	BOYAmt
EOY	$147,326,461	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	$237,814,215	BOYAmt
EOY	$251,441,845	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$79,567,346	BOYAmt
EOY	$96,669,139	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$317,381,561	BOYAmt
EOY	$348,110,984	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$488,716,476	BOYAmt
EOY	$495,437,445	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$8,174,461	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$38,395,773	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$508,111	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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	0	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	0	DirectContactLegislatorsInd
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	Yes (1)	OtherActivitiesInd
Other Activities	$16,253	OtherActivitiesAmt
Total Lobbying Expenditures	$16,253	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part II-B, Line 1:	FormAndLineReferenceDesc
Explanation	Paid membership dues to a higher education lobbying group	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$1,301,771	BeginningBalanceAmt
Additions During Year	$98,612	AdditionsDuringYearAmt
Distributions During Year	$208,450	DistributionsDuringYearAmt
Ending Balance	$1,191,933	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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	$697,965	OtherExpendituresAmt
End Year Balance	$152,902,420	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$144,053,244	BeginningYearBalanceAmt
Contributions	$5,055,557	ContributionsAmt
Investment Earnings Or Losses	$7,461,643	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$4,645,600	GrantsOrScholarshipsAmt
Other Expenditures	$904,549	OtherExpendituresAmt
End Year Balance	$151,020,295	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$136,572,207	BeginningYearBalanceAmt
Contributions	$5,263,640	ContributionsAmt
Investment Earnings Or Losses	$8,886,602	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,831,504	GrantsOrScholarshipsAmt
Other Expenditures	$2,837,701	OtherExpendituresAmt
End Year Balance	$144,053,244	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$114,285,561	BeginningYearBalanceAmt
Contributions	$12,797,006	ContributionsAmt
Investment Earnings Or Losses	$13,175,547	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,354,711	GrantsOrScholarshipsAmt
Other Expenditures	$331,196	OtherExpendituresAmt
End Year Balance	$136,572,207	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.61844	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.38156	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	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	$317,826,556	OtherCostOrOtherBasisAmt
Depreciation	$111,148,103	DepreciationAmt
Book Value	$206,678,453	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$68,592,635	OtherCostOrOtherBasisAmt
Depreciation	$57,988,407	DepreciationAmt
Book Value	$10,604,228	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$30,549,385	OtherCostOrOtherBasisAmt
Depreciation	$12,247,318	DepreciationAmt
Book Value	$18,302,067	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$242,313,652	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (9 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Certificates of deposit	$148,866	C
Debt securities	$16,675,966	C
U.S. government obligations	$163,688	C
Hedge funds	$8,945,152	C
Private equity	$16,430,536	C
Select equity	$17,058,486	C
Deferred compensation plan	$1,531,766	C
Real estate not measured at fair value	$1,883,920	C
Beneficial interest in perpetual trusts	$2,575,503	C

Field	Value	IRS element (for citing)
Total Book Value Securities	$65,413,883	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
Perkins and Nursing school loans	$2,194,285
Asset retirement obligation	$2,137,160
Liabilities for annuities payable	$5,818,336
Amounts held for benefit of others	$28,298

Field	Value	IRS element (for citing)
Total Liability	$10,178,079	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$177,103,815	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$38,395,773	NetUnrealizedGainsInvstAmt
Other Revenue	-$77,580,964	OtherRevenueAmt
Revenue Not Reported	-$39,185,191	RevenueNotReportedAmt
Revenue Subtotal	$216,289,006	RevenueSubtotalAmt
Investment Expenses Not Incld	$823,203	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$78,368	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$901,571	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$217,190,577	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$146,793,734	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$78,368	OtherExpensesIncludedAmt
Expenses Not Reported	-$78,368	ExpensesNotReportedAmt
Expenses Subtotal	$146,872,102	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$823,203	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$77,669,733	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$78,492,936	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$225,365,038	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part IV, Line 1b:	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.
Part V, Line 4:	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.
Part X, Line 2:	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 is 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.
Part XI, Line 2d - Other Adjustments:	Student financial aid netted with tuition revenue -77,133,494. Additional expenses netted against investment income -447,470.
Part XI, Line 4b - Other Adjustments:	Additional rent expense -1,144. Other 79,512.
Part XII, Line 2d - Other Adjustments:	Rent expense 1,144. Other -79,512.
Part XII, Line 4b - Other Adjustments:	Student financial aid netted with tuition revenue 77,133,494. Other rental expenses netted against revenue 447,470. Asset Retirement Obligation amortization 88,769.

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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Part I, Line 3	The organization currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). As of February 2021, the racially nondiscriminatory policy is on the biola.edu homepage.
Schedule E, Part I, Line 6	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, Federal Work Study and Higher Education Emergency Relief Fund (HEERF).
Schedule E, Part I, Line 7	Biola publicizes its racially nondiscriminatory policy on its admissions application to all prospective students, on Biola's website, in the catalog, student handbook, and via email to all students.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Central America and the Caribbean	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	Investments	TypeOfActivitiesConductedTxt
Region Total Expenditures	$25,375,688	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$25,375,688	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$25,375,688	TotalSpentAmt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (1)	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I, line 3:	The University accounts for foreign expenditures using the accrual method of accounting.
Part III Accounting Method:
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.
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 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 (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
The Giving Crowd
15707 Coit Rd Suite C PMB 166	Dallas	TX	75248	Fundraising	0	$0	$50,000	-$50,000
Bentz Whaley Flessner and Associate
7900 Xerxes Avenue South Suite 980	Minneapolis	MN	55431	Fundraising Strategy	0	$0	$28,814	-$28,814

Field	Value	IRS element (for citing)
Total Retained By Contractors	$78,814	TotalRetainedByContractorsAmt
Total Net To Organization	-$78,814	TotalNetToOrganizationAmt
Licensed States	CA	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	OR	LicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2b, column (iv)	FormAndLineReferenceDesc
Explanation	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 (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Student Scholarships	GrantTypeTxt
Recipient	6404	RecipientCnt
Cash Grant	$77,133,494	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	Biola University awards both merit and need-based scholarships to students at the graduate and undergraduate levels. Merit awards are based on elibility 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 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 (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
Barry Corey
President	$518,884	$0	$0	$0	$61,807	$0	$8,550	$0	$48,510	$0	$637,751	$0	$0	$0
Michael A Pierce
Secretary/EVP, Univ Ops & Finance	$285,455	$0	$0	$0	$8,133	$0	$11,706	$0	$22,942	$0	$328,236	$0	$0	$0
Thomas Halleen
Dean, Cinema & Media Arts	$198,532	$0	$0	$0	$98,253	$0	$0	$0	$18,948	$0	$315,733	$0	$0	$0
Lee Wilhite VP Enrollment
Marketing and Communications	$206,257	$0	$0	$0	$7,708	$0	$8,533	$0	$78,268	$0	$300,766	$0	$0	$0
Adam Morris VP Transformation
Chief Advancement Officer	$262,217	$0	$0	$0	$1,236	$0	$10,293	$0	$22,170	$0	$295,916	$0	$0	$0
Deborah Taylor
Provost and Senior Vice President	$261,539	$0	$0	$0	$3,048	$0	$10,748	$0	$18,696	$0	$294,031	$0	$0	$0
Christopher Grace
Director, Center for Marriage	$219,175	$0	$0	$0	$1,188	$0	$7,517	$0	$18,933	$0	$246,813	$0	$0	$0
Clark Campbell Sr Associate
Provost, Academic Affairs	$225,366	$0	$0	$0	$1,378	$0	$8,739	$0	$9,806	$0	$245,289	$0	$0	$0
Andre Stephens
VP, Student Development	$201,522	$0	$0	$0	$467	$0	$8,234	$0	$35,054	$0	$245,277	$0	$0	$0
Paula Victor
General Counsel	$235,452	$0	$0	$0	$1,513	$0	$6,287	$0	$1,245	$0	$244,497	$0	$0	$0
Peter Hill DirOffice of Acad
Research & Grants/Prof. of Psych	$206,832	$0	$0	$0	$1,082	$0	$4,604	$0	$8,811	$0	$221,329	$0	$0	$0
Gregory Vaughan
Former VP, Enrollment Mngt	$190,308	$0	$0	$0	$2,256	$0	$7,720	$0	$16,415	$0	$216,699	$0	$0	$0
William Gordon Hummel
Associate VP of Finance	$156,918	$0	$0	$0	$924	$0	$6,414	$0	$17,550	$0	$181,806	$0	$0	$0
Dave Koontz Asst Secretary
(part year)/Sr Dir Fin Mgmt Reprtng	$125,954	$0	$0	$0	$5,838	$0	$3,788	$0	$17,106	$0	$152,686	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 1a	FormAndLineReferenceDesc
Explanation	Travel for Companions: Spouses of listed persons occasionally travel on business trips where there is a University interest in their participation in University activities. Where a bona fide purpose is absent, the travel costs are reported as taxable compensation. Tax Indemnification and Gross-Up Payments: On occasion the 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. Housing Allowance or Residence for Personal Use: Per direction from the Board of Trustees and in accordance with IRC Section 107, the University designated a portion of the President's compensation as a minister's housing allowance which is included in taxable compensation. 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. 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.	ExplanationTxt

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
CA Municipal Finance Authority
A	201563466	13048TPZO	2013-04-25	$40,189,220	Construction of building and parking structure	0	0	0
CA Municipal Finance Authority
B	201563466	13048TX32	2017-04-18	$83,419,995	Advance refunding and defeasance of 2008 bonds	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Capitalized InterestCapitalizedInterestAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Other Spent ProceedsOtherSpentProceedsAmt
A	$2,490,000	$40,261,783	$3,693,060	$488,400	$36,080,323	2017	0	0	Yes (1)	Yes (1)
B	$4,155,000	$83,419,995		$843,371		2017	0	Yes (1)	Yes (1)	Yes (1)	$82,576,624

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 Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	Yes (1)	0	0	0.00330	0.00330	0	0	Yes (1)
B	0	Yes (1)	0	0	0.00560	0.00560	0	0	Yes (1)

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	0	0	0	Yes (1)	0	0	0	0	Yes (1)
B	0	Yes (1)	0	0	0	0	0	0	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Date Rebate Computation Performed	Issuer Name: CA Municipal Finance Authority Date the Rebate Computation was Performed: 05/07/2018
Schedule K Supplental Information	Part I, Line 3, Bond A: The difference between the total proceeds of the bond issue and the issue price is due to investment earnings.

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
Barry Corey
Officer	Housing Assistance	Yes (X)	$1,097,656	$558,592	0	Yes (1)	Yes (1)
Lee Wilhite
Officer	Housing Assistance	Yes (X)	$50,000	$21,908	0	Yes (1)	Yes (1)

Field	Value	IRS element (for citing)
Total Balance Due	$580,500	TotalBalanceDueAmt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	39	ContributionCnt
Noncash Contributions Rpt F990	$5,850	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$4,274	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenuesTxt

Cars And Other Vehicles CarsAndOtherVehiclesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	7	ContributionCnt
Noncash Contributions Rpt F990	$6,069	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	5426	ContributionCnt
Noncash Contributions Rpt F990	$410,161	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Equipment	33	$12,450	Market value
Yes (X)	Other	1	$500	Market value

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	Yes (1)	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I, Column (b):	The number of contributions represent the number of contributions received, not the number of items donated.
Part I, Line 32b:	Biola contracts with Cars2Charities to receive and sell vehicle donations.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 1	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, Section B, line 11b	The Form 990 is prepared by an independent CPA firm. The organization's Senior Director of Financial Management and Reporting works closely with the CPA firm it engages to prepare the return. The final draft of Form 990 is reviewed by the Exec VP, Univ Ops & Finance. Biola posts Form 990, excluding Schedule B, prior to filing, on a secure web site and informs the Board of Trustees that it is available for their review.
Form 990, Part VI, Section B, line 12c	The Director of Human Resources, in conjunction with the Exec VP, Univ Ops & Finance, 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, Section B, line 15	Line 15a: The independent board of trustees 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 11, 2020 for FY 2020-2021. Line 15b: 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, Section C, line 19	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 XI, line 9:	Change in value of split interest agreements 508,111.

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	525 University Ave Suite 800	AddressLine1Txt
City	Palo Alto	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94301	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	$500	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 (30)
Personal Estate	CA	Biola University Inc	Yes (1)
Living Trust (6)
Living Trust	CA	Biola University Inc	Yes (1)
Charitable Remainder Annuity Trust (3)
Personal Estate	CA	Biola University Inc	Yes (1)

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	0	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	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd