CONCORDIA UNIVERSITY IRVINE: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CONCORDIA UNIVERSITY IRVINE (EIN 95-2798775)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-17
- IRS object ID
- 202131379349300668
- Schema version
- 2019v5.2
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-17T07:03:18-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 E WISCONSIN AVE 32ND FLOOR | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | 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 | KEVIN TILDEN | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 9492143123 | PhoneNum |
| Signature | 2021-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TROY MARINE CPA | PreparerPersonNm |
| PTIN | P00187863 | PTIN |
| Phone | 4147775500 | PhoneNum |
| Preparation | 2021-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN TILDEN | 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 | $107,565,392 | 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 | 1582 | TotalEmployeeCnt |
| Total Volunteers | 300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,571,576 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,771,209 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $95,770,288 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $91,171,628 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,750,017 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,522,272 | CYInvestmentIncomeAmt |
| PY Other Revenue | $494,910 | PYOtherRevenueAmt |
| CY Other Revenue | $206,406 | CYOtherRevenueAmt |
| PY Total Revenue | $103,586,791 | PYTotalRevenueAmt |
| CY Total Revenue | $103,671,515 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $25,524,934 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $26,630,001 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $42,487,163 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $41,174,079 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $30,345,662 | PYOtherExpensesAmt |
| CY Other Expenses | $31,539,703 | CYOtherExpensesAmt |
| PY Total Expenses | $98,357,759 | PYTotalExpensesAmt |
| CY Total Expenses | $99,343,783 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,229,032 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,327,732 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $168,530,409 | TotalAssetsBOYAmt |
| Total Assets EOY | $175,634,097 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $51,165,227 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $55,651,390 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $117,365,182 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $119,982,707 | 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 | $56,284,449 | ExpenseAmt |
| Grant | $26,630,001 | GrantAmt |
| Revenue | $82,864,981 | RevenueAmt |
| Desc | INSTRUCTION - DIVISIONAL:INSTRUCTION, INCLUDES GRANTS AND ALLOCATIONS. CONCORDIA UNIVERSITY CURRENTLY HAS 1,459 TRADITIONAL UNDERGRADUATE STUDENTS AND 2,632 NON-TRADITIONAL STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $19,675,262 | ExpenseAmt |
| Revenue | $832,438 | RevenueAmt |
| 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 | $7,602,296 | ExpenseAmt |
| Revenue | $8,484,290 | RevenueAmt |
| Desc | AUXILIARY SERVICES:AUXILIARY ENTERPRISES AT CONCORDIA ARE GENERALLY COMPRISED OF RESIDENCE HALLS, A DINING HALL, AND A SNACK SHOP. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,022,791 | ExpenseAmt |
| Revenue | $6,944,695 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,022,791 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $6,944,695 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $84,584,798 | 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 | Yes (1) | 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 | 0 | 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 | 298 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1582 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEVIN TILDEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| KEVIN TILDEN | ||||||||
| EXEC VP & CFO | 40.00 | 4.00 | Yes (X) | $189,001 | $0 | $42,114 | ||
| STEPHEN CHRISTENSEN | ||||||||
| EXEC VP FOR EXTERNAL RELATIONS | 40.00 | Yes (X) | $178,547 | $0 | $34,973 | |||
| KURT KRUEGER | ||||||||
| PRESIDENT | 40.00 | 4.00 | Yes (X) | $151,320 | $0 | $48,000 | ||
| RONALD VAN BLARCOM | ||||||||
| ASSOCIATE VP & GENERAL COUNSEL | 40.00 | $175,223 | $0 | $20,842 | Yes (X) | |||
| LESLEY HARPER | ||||||||
| ARCHITECT | 40.00 | $157,846 | $0 | $34,126 | Yes (X) | |||
| GARY MCDANIEL | ||||||||
| EXEC VP & CHIEF OPERATING OFFICER | 40.00 | Yes (X) | $163,850 | $0 | $27,600 | |||
| PETER SENKBEIL | ||||||||
| EXEC VP ACADEMIC AFFAIRS & PROVOST | 40.00 | Yes (X) | $147,309 | $0 | $37,836 | |||
| KEN AMMANN | ||||||||
| HEAD BASKETBALL COACH | 40.00 | $147,515 | $0 | $34,561 | Yes (X) | |||
| TIMOTHY JAEGER | ||||||||
| EXEC VP FOR UNIVERSITY ADVANCEMENT | 4.00 | 40.00 | Yes (X) | $0 | $152,050 | $26,002 | ||
| CHERYL SMYTHE-PADGHAM | ||||||||
| ASSISTANT DEAN/DIRECTOR OF NURSING | 40.00 | $141,235 | $0 | $34,706 | Yes (X) | |||
| GILBERT FUGITT | ||||||||
| ASSOCIATE VP & DEAN OF STUDENTS | 40.00 | $141,273 | $0 | $34,122 | Yes (X) | |||
| STEVEN MUELLER | ||||||||
| CHIEF MISSION OFFICER | 40.00 | Yes (X) | $121,743 | $0 | $32,370 | |||
| CRAIG W OLSON | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| REV ROGER E SCHLECHTE | ||||||||
| BOARD MEMBER - ADVISORY | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR MICHAEL A THOMAS | ||||||||
| BOARD MEMBER -PRESIDENT/EX OFFICIO | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JEFFREY S BEAVERS | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| PAUL C BELDEN | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CARYN BORLAND | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| REV JASON J BREDESON | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ROGER BUTNER | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DR STEVEN J BUUCK | ||||||||
| BOARD MEMBER - SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| HE DURBIN | ||||||||
| BOARD MEMBER - EX OFFICIO | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RYAN ERMELING | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MATTHEW FLANDERMEYER | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| REV DR MICHAEL GIBSON | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| LAURA G HEMMINGER | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| REV JAMES D HENKELL | ||||||||
| BOARD MEMBER - VICE CHAIR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| REV SCOTT KLEMSZ | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RACHEL KLITZING | ||||||||
| BOARD MEMBER - ADVISORY | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| REV MICHAEL R LANGE | ||||||||
| BOARD MEMBER - ADVISORY | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| PETER KS LEE | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RONALD R LEVESQUE | ||||||||
| BOARD MEMBER - CHAIR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| PAULA E MEYER | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,714,862 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $152,050 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $407,252 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 63 | 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 |
|---|---|---|---|---|---|
| SYNDER LANGSTON | |||||
| 17962 COWAN | IRVINE | CA | 926146036 | GENERAL CONTRACTOR | $5,680,586 |
| BON APPETIT | |||||
| 1000 WEST TEMPLE STREET | LOS ANGELES | CA | 90074 | FOOD SERVICE | $2,469,808 |
| ARAMARK FACILITIES SERVICES | |||||
| 24818 NETWORK PL | CHICAGO | IL | 606731248 | FACILITIES MAINTENANCE | $2,157,536 |
| K-12 TEACHERS ALLIANCE | |||||
| 20624 ABBEY WOODS | FRANKFORT | IL | 60423 | RECRUITMENT SERVICES | $1,677,661 |
| ALL TRADES CONSTRUCTION MANAGEMENT | |||||
| 3842 CHINO AVE | CHINO | CA | 917104722 | GENERAL CONTRACTOR | $1,494,344 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 44 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $832,438 | GovernmentGrantsAmt |
| All Other Contributions | $9,938,771 | AllOtherContributionsAmt |
| Total Contributions | $10,771,209 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $82,864,981 | $82,864,981 |
| HOUSING & STUDENT FOOD SERVICES | 611710 | $7,457,880 | $7,457,880 |
| AUXILIARY SERVICES | 611710 | $848,767 | $848,767 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $91,171,628 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,425,556 | TotalRevenueColumnAmt |
| Exclusion | $1,425,556 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $177,644 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $270,389 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$92,745 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$92,745 | TotalRevenueColumnAmt |
| Exclusion | -$92,745 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,720,204 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,377,202 | SecuritiesAmt |
| Other | $246,286 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $343,002 | SecuritiesAmt |
| Other | -$246,286 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $96,716 | TotalRevenueColumnAmt |
| Exclusion | $96,716 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $299,151 | TotalRevenueColumnAmt |
| Exclusion | $299,151 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $299,151 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $103,671,515 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,171,628 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,728,678 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,630,001 | TotalAmt |
| Program Services | $26,630,001 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,286,232 | TotalAmt |
| Management And General | $1,286,232 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,656,432 | TotalAmt |
| Program Services | $29,379,846 | ProgramServicesAmt |
| Management And General | $2,276,586 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,727,376 | TotalAmt |
| Program Services | $2,382,971 | ProgramServicesAmt |
| Management And General | $344,405 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,690,545 | TotalAmt |
| Program Services | $3,151,721 | ProgramServicesAmt |
| Management And General | $538,824 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,813,494 | TotalAmt |
| Program Services | $1,593,817 | ProgramServicesAmt |
| Management And General | $219,677 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,886 | TotalAmt |
| Management And General | $95,886 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,375 | TotalAmt |
| Management And General | $93,375 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,860 | TotalAmt |
| Management And General | $126,860 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,958,019 | TotalAmt |
| Program Services | $5,853,599 | ProgramServicesAmt |
| Management And General | $104,420 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,804,365 | TotalAmt |
| Program Services | $1,763,712 | ProgramServicesAmt |
| Management And General | $1,040,653 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,553 | TotalAmt |
| Program Services | $27,140 | ProgramServicesAmt |
| Management And General | $85,413 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,460,579 | TotalAmt |
| Program Services | $145,466 | ProgramServicesAmt |
| Management And General | $1,315,113 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,583,729 | TotalAmt |
| Program Services | $4,629,222 | ProgramServicesAmt |
| Management And General | $1,954,507 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,439,971 | TotalAmt |
| Program Services | $2,281,448 | ProgramServicesAmt |
| Management And General | $158,523 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,491 | TotalAmt |
| Program Services | $118,644 | ProgramServicesAmt |
| Management And General | $6,847 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $544,782 | TotalAmt |
| Management And General | $544,782 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,319,667 | TotalAmt |
| Program Services | $3,513,623 | ProgramServicesAmt |
| Management And General | $1,806,044 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $961,709 | TotalAmt |
| Program Services | $141,012 | ProgramServicesAmt |
| Management And General | $820,697 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER EXPENSE | Desc |
| Total | $4,912,717 | TotalAmt |
| Program Services | $2,972,576 | ProgramServicesAmt |
| Management And General | $1,940,141 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,343,783 | TotalAmt |
| Program Services | $84,584,798 | ProgramServicesAmt |
| Management And General | $14,758,985 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,377,232 | BOYAmt |
| EOY | $3,020,743 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,373,757 | BOYAmt |
| EOY | $12,010,852 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,430,728 | BOYAmt |
| EOY | $5,675,979 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,810,775 | BOYAmt |
| EOY | $2,116,168 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $227,011 | BOYAmt |
| EOY | $84,357 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,726,101 | BOYAmt |
| EOY | $2,052,352 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $168,875,696 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $73,652,057 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,554,955 | BOYAmt |
| EOY | $95,223,639 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,720,716 | BOYAmt |
| EOY | $44,605,844 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,309,134 | BOYAmt |
| EOY | $10,844,163 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,530,409 | BOYAmt |
| EOY | $175,634,097 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,082,774 | BOYAmt |
| EOY | $6,990,340 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,072,444 | BOYAmt |
| EOY | $9,056,923 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,925,852 | BOYAmt |
| EOY | $31,918,151 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,084,157 | BOYAmt |
| EOY | $7,685,976 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,165,227 | BOYAmt |
| EOY | $55,651,390 | 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 | $68,935,403 | BOYAmt |
| EOY | $80,495,954 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,429,779 | BOYAmt |
| EOY | $39,486,753 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,365,182 | BOYAmt |
| EOY | $119,982,707 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,530,409 | BOYAmt |
| EOY | $175,634,097 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,327,732 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$938,359 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$771,849 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Grants Other Organizations | Yes (1) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $15,000 | GrantsOtherOrganizationsAmt |
| Total Lobbying Expenditures | $15,000 | 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 | ASSOCIATION OF FAITH BASED INSITIUTIONS FORMED TO DEFEAT SB 1146. | ExplanationTxt |
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 | $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 |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,286,533 | BeginningYearBalanceAmt |
| Contributions | $971,771 | ContributionsAmt |
| Investment Earnings Or Losses | $1,278,685 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $788,506 | OtherExpendituresAmt |
| End Year Balance | $30,748,483 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,627,762 | BeginningYearBalanceAmt |
| Contributions | $3,704,059 | ContributionsAmt |
| Investment Earnings Or Losses | $1,568,236 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $613,524 | OtherExpendituresAmt |
| End Year Balance | $29,286,533 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,024,644 | BeginningYearBalanceAmt |
| Contributions | $1,192,233 | ContributionsAmt |
| Investment Earnings Or Losses | $2,011,329 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $600,444 | OtherExpendituresAmt |
| End Year Balance | $24,627,762 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,356,815 | BeginningYearBalanceAmt |
| Contributions | $1,237,054 | ContributionsAmt |
| Investment Earnings Or Losses | -$8,012 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $561,213 | OtherExpendituresAmt |
| End Year Balance | $22,024,644 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.23000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.66000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.11000 | 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 | $1,079,179 | OtherCostOrOtherBasisAmt |
| Book Value | $1,079,179 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $118,771,893 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,007,011 | DepreciationAmt |
| Book Value | $68,764,882 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,170,362 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,811,085 | DepreciationAmt |
| Book Value | $18,359,277 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,732,915 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,833,961 | DepreciationAmt |
| Book Value | $4,898,954 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,121,347 | OtherCostOrOtherBasisAmt |
| Book Value | $2,121,347 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $95,223,639 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY FOUNDATION | $6,610,157 |
| BENEFICIAL INTEREST IN PERPETUAL FUNDS | $2,826,108 |
| BENEFICIAL INTEREST IN SPLIT INT AGREEMENTS | $829,898 |
| CASH SURRENDER VALUE OF LIFE INSURANCE | $578,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $10,844,163 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| INTEREST RATE EXCHANGE LIABILITY | $1,827,327 |
| ENDOWMENT ASSETS HELD FOR CONCORDIA UNIVERSITY FOUNDATION | $5,725,395 |
| DUE TO CONCORDIA UNIVERSITY IRVINE FOUNDATION | $133,254 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,685,976 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $72,815,131 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$938,359 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$2,498,060 | OtherRevenueAmt |
| Revenue Not Reported | -$3,436,419 | RevenueNotReportedAmt |
| Revenue Subtotal | $76,251,550 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $126,860 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $27,293,105 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $27,419,965 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $103,671,515 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $70,197,606 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $270,389 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $270,389 | ExpensesNotReportedAmt |
| Expenses Subtotal | $69,927,217 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $126,860 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $29,289,705 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $29,416,565 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $99,343,782 | 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, 2020 AND 2019. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS -17,936. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 195,336. DIRECT RENTAL EXPENSES 270,389. UNREALIZED GAIN ON INTEREST RATE EXCHANGE AGREEMENT -789,383. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY IRVINE FOUNDATION -159,866. OTHER NONOPERATION EXPENSES -1,996,600. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 26,311,274. FORGIVENESS TO CONCORDIA UNIVERSITY FOUNDATION 981,831. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT RENTAL EXPENSES 270,389. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 26,311,274. FORGIVENESS TO CONCORDIA UNIVERSITY FOUNDATION 981,831. OTHER NONOPERATING EXPENSE 1,996,600. |
| PART V, ENDOWMENT FUNDS: | THE FOUNDATION'S ENDOWMENT FUND IS HELD BY THE UNIVERSITY, BUT EACH ENTITY REPORTS THEIR OWN ENDOWMENT FUND BALANCE ON THEIR RESPECTIVE FORM 990. |
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 NON-DISCRIMINATORY 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 (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 0 | 1 | PROGRAM SERVICES | WIRE TRANSFER FOR STUDENT EXPENSES | $35,828 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | PROGRAM SERVICES | WIRE TRANSFERS FOR STUDENT EXPENSES | $150,225 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | WIRE TRANSFERS FOR STUDENT EXPENSES | $1,492 |
| NORTH AMERICA (INCLUDING CANADA AND MEXICO, BUT NOT THE UNITED STATES) | 0 | 0 | PROGRAM SERVICES | WIRE TRANSFERS FOR STUDENT EXPENSES | $2,912 |
| 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 | $190,457 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $190,457 | 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| TUITION DISCOUNT | 2087 | $26,311,274 |
| CARES ACT | 415 | $258,150 |
| ASSISTANCE TO CONCORDIA UNIVERSITY PORTLAND EMPLOYEES | 81 | $60,577 |
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 OFFICE OF FINANCIAL AID 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 | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | 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 (10 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KEVIN TILDEN | ||||||||||||||
| EXEC VP & CFO | $186,067 | $0 | $0 | $0 | $2,934 | $0 | $18,597 | $0 | $23,517 | $0 | $231,115 | $0 | $0 | $0 |
| STEPHEN CHRISTENSEN | ||||||||||||||
| EXEC VP FOR EXTERNAL RELATIONS | $170,660 | $0 | $0 | $0 | $7,887 | $0 | $16,962 | $0 | $18,011 | $0 | $213,520 | $0 | $0 | $0 |
| KURT KRUEGER | ||||||||||||||
| PRESIDENT | $117,190 | $0 | $0 | $0 | $34,130 | $0 | $0 | $0 | $48,000 | $0 | $199,320 | $0 | $0 | $0 |
| RONALD VAN BLARCOM | ||||||||||||||
| ASSOCIATE VP & GENERAL COUNSEL | $172,722 | $0 | $0 | $0 | $2,501 | $0 | $16,918 | $0 | $3,924 | $0 | $196,065 | $0 | $0 | $0 |
| LESLEY HARPER | ||||||||||||||
| ARCHITECT | $142,992 | $0 | $0 | $0 | $14,854 | $0 | $12,113 | $0 | $22,013 | $0 | $191,972 | $0 | $0 | $0 |
| GARY MCDANIEL | ||||||||||||||
| EXEC VP & CHIEF OPERATING OFFICER | $150,623 | $0 | $0 | $0 | $13,227 | $0 | $16,855 | $0 | $10,745 | $0 | $191,450 | $0 | $0 | $0 |
| PETER SENKBEIL | ||||||||||||||
| EXEC VP ACADEMIC AFFAIRS & PROVOST | $133,699 | $0 | $0 | $0 | $13,610 | $0 | $15,124 | $0 | $22,712 | $0 | $185,145 | $0 | $0 | $0 |
| KEN AMMANN | ||||||||||||||
| HEAD BASKETBALL COACH | $146,092 | $0 | $0 | $0 | $1,423 | $0 | $12,466 | $0 | $22,095 | $0 | $182,076 | $0 | $0 | $0 |
| TIMOTHY JAEGER | ||||||||||||||
| EXEC VP FOR UNIVERSITY ADVANCEMENT | $0 | $134,868 | $0 | $0 | $0 | $17,182 | $0 | $14,821 | $0 | $11,181 | $0 | $178,052 | $0 | $0 |
| STEVEN MUELLER | ||||||||||||||
| CHIEF MISSION OFFICER | $120,320 | $0 | $0 | $0 | $1,423 | $0 | $12,075 | $0 | $20,295 | $0 | $154,113 | $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 $71,000 WHICH IS THE APPROXIMATE ANNUAL RENTAL VALUE OF THE HOUSE IN WHICH THE PRESIDENT RESIDES. | 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 | NONEAVAIL | CUSIPNum |
| Bond Issued | 2020-03-13 | BondIssuedDt |
| Issue Price | $37,313,500 | IssuePriceAmt |
| Purpose | CURRENT REFUND 2011 BONDS; FINANCE NEW PROJECT | 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 | $266,250 | RetiredAmt |
| Total Proceeds | $37,313,500 | TotalProceedsAmt |
| Other Spent Proceeds | $37,313,500 | OtherSpentProceedsAmt |
| Substantial Completion | 2019 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | 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 |
| 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 | Yes (1) | 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 | CONCURRENTLY WITH ISSUANCE OF THE SERIES 2017 BONDS ON 12/28/2017 (NEW MONEY), THE ISSUER'S SERIES 2011 BONDS ISSUED FOR THE ORGANIZATION WERE MODIFIED IN A TRANSACTION THAT RESULTED IN A "REISSUANCE" OF THE SERIES 2011A BONDS FOR FEDERAL TAX PURPOSES. ACCORDINGLY, THE SERIES 2017 BONDS AND THE "REISSUED" SERIES 2011A BONDS ARE TREATED AS A SINGLE "ISSUE" FOR PURPOSES OF THIS SCHEDULE K. THE SERIES 2011A BONDS AND THE SERIES 2017 BONDS WERE FURTHER MODIFIED ON MARCH 13, 2020, RESULTING IN REISSUANCE OF SUCH BONDS, WHICH IS TREATED AS A SINGLE ISSUE AND CURRENT REFUNDING FOR FEDERAL TAX PURPOSES. THE SERIES 2011 BONDS WERE ORIGINALLY ISSUED ON DECEMBER 8, 2011. FORM 990, SCHEDULE K, PART V: THE ORGANIZATION DOES HAVE WRITTEN PROCEDURES IN PLACE TO ENSURE THAT VIOLATIONS OF FEDERAL TAX REQUIREMENTS ARE TIMELY IDENTIFIED AND REMEDIATED, BUT SUCH PROCEDURES DO NOT SPECIFICALLY MENTION THE VOLUNTARY CLOSING AGREEMENT PROGRAM. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROL MCDANIEL | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | WIFE OF GARY MCDANIEL, EVP | RelationshipDescriptionTxt |
| Transaction | $95,532 | TransactionAmt |
| Transaction | SALARY | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | 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 ACCROSS 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 BOARD ASSIGNS AUTHORITY TO THE FINANCE COMMITTEE TO PERFORM A REVIEW OF THE FORM 990 PRIOR TO FILING. |
| 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 XI, LINE 9: | UNREALIZED GAIN ON INTEREST RATE EXCHANGE AGREEMENT -789,383. CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS -17,936. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 195,336. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY IRVINE FOUNDATION -159,866. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS. |
| FORM 990, PART V, LINES 1A & 2A | CONCORDIA UNIVERSITY IRVINE AND CONCORDIA UNIVERSITY FOUNDATION ARE RELATED NONPROFIT CORPORATIONS UTILIZING A COMMON POOL OF EMPLOYEES. BOTH ORGANIZATIONS FILE A COMMON PAYROLL UNDER CONCORDIA UNIVERSITY IRVINE AND ALL TAX REPORTING IS DONE THROUGH UTILIZING CONCORDIA UNIVERSITY IRVINE AS A COMMON PAYMASTER. THE WAGES AND BENEFITS OF EMPLOYEES OF THE TWO ORGANIZATIONS ARE ACCOUNTED FOR AS EITHER ENTITIES' EXPENSES ON THE STATEMENT OF FUNCTIONAL EXPENSE BASED ON THEIR PRIMARY ROLE. |
Schedule R IRS990ScheduleR
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 TRUSTS (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 | Yes (1) | 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 | 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 | ||
| O | $1,544,988 | FAIR MARKET VALUE |
| CONCORDIA UNIVERSITY FOUNDATION | ||
| B | $981,831 | CASH |