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      <MissionDesc>BIOLA UNIVERSITY IS A PRIVATE CHRISTIAN UNIVERSITY LOCATED IN SOUTHERN CALIFORNIA. FOR OVER 112 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>
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      <Desc>The School of Science, Technology, and Health Program Description 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. In February 2018, Biola University opened the most ambitious building project in its history, the expansive new 91,200 sq. Alton and Lydia Lim Center for Science, Technology, and Health that is the home to the School of Science, Technology, and Health formed in 2016. The School is a consolidation of some of the University's fastest growing, highest demand career opportunities. The building triples the amount of space devoted to science education at Biola enabling students and faculty to study with cutting-edge equipment and in dedicated state-of-the-art laboratories. The School of Science, Technology, and Health currently serves approximately 1,200 undergraduate students and 48 graduate students in the following 17 majors and programs housed within 6 Departments: Biology (BIOS): Biological Sciences, B.S.; Biological Science: Secondary Education, B.S.; Human Biology, B.S. Chemistry, Physics, and Engineering (CPE): Applied Physics, B.S.; Biochemistry, B.S.; Chemistry, B.S.; Engineering Physics, B.S.; Physics, B.S; Physical Science B.S. Communication Sciences and Disorders (CSD): Speech-Language Pathology, M.S.; Communication Sciences and Disorders, B.S. Kinesiology, Health, and Physical Education (KHPE): Kinesiology, B.S.; Health Science, B.S.; Public Health, B.S. Math and Computer Science (MCS); Computer Science, B.S.; Mathematics, B.S. Nursing (NURS): Nursing, B.S. As highly skilled and technically competent scientists and health care providers, Biola graduates will be prepared to enter the workforce or continue their education in graduate or professional schools impacting the world for Jesus Christ to be employed as health care providers, research scientists, government and corporate scientists, and educators. Students focusing on the Biological Sciences at Biola acquire the knowledge and develop the skills that will allow them to study and appreciate God's creation at the organismal and biomolecular level, preparing them for a range of health-related careers. Environmental science is an interdisciplinary field, focusing on solving problems involving people and the rest of God's creation. The environmental science program provides the platform to specialize in graduate programs involving marine and terrestrial flora and fauna, environmental policy, planning, and regulation, management of state and federal lands, and pollution control and waste management. That scientific platform can also be used by those passionate about helping people through sustainable development, environmental missions, organic agriculture and environmental education. The Biological Sciences: Secondary Instruction program at Biola University is to provide an academically stimulating and challenging environment for intellectual and spiritual growth, preparing students to pursue careers as teachers to make an impact as educators in the secondary classroom. The Human Biology degree focuses on the scientific understanding and specific workings of God's most complex design - the human body. Our program provides rigorous coursework, hands-on-training in well-equipped laboratories and a rich independent research experience. As a Biola human biology graduate, students are served by expert pre-med committee and health profession advisors who provide the knowledge base and skills students need to successfully enter graduate studies and the healthcare profession. Biola's degrees in Biochemistry and Chemistry offers comprehensive preparation in all the core areas of the chemical and molecular sciences. Students engage in rigorous coursework, hands-on-training with the latest chemical instrumentation, as well as a rich independent research experience. As a Biola chemistry graduate, students are fully prepared to pursue professional careers in the field of chemical and molecular sciences, or to continue towards advanced degrees in chemistry or a related field in the molecular sciences. Students focusing on the physical and chemical sciences, including Engineering, study the practical application of scientific knowledge to improve people's lives. Through Biola's Engineering Physics program, which includes a partnership with the University of Southern California, students receive two baccalaureate degrees - an engineering physics degree from Biola, and an engineering degree from USC or another accredited university. These two degrees will prepare students for careers in a wide range of industries and government agencies. Additionally, Biola's Physics major prepares one for graduate school and for a career in a technology-oriented business, industry or government agency. The Applied Physics major combines elements of the Engineering Physics and Physics degrees that offers a blend of theoretical concepts and specific practical applications in industries such as aerospace, defense, biotechnology, and business. Around the world, demand is growing for mathematicians with a strong grasp of statistics, operations research, data analysis and problem-solving skills. In Biola's Mathematics major, students receive a strong foundation that prepares them for success in a variety of industries, as well as graduate school or teaching. Technology is transforming our world - including how we do business, how we communicate and what we do for entertainment. In this quickly changing landscape, opportunities abound for people with advanced technological skills. Through Biola's Computer Science major, Biola graduates develop knowledge and abilities to innovate, program, solve problems and succeed across a range of careers. Our bodies are intricately designed. The way we steward them - with exercise, nutrition and medical care - can have profound effects on our physical, emotional and spiritual health. In Biola's Kinesiology major, students receive specialized training in human movement and athletic performance, preparing them to be a competent and caring Christian professional in such fields as teaching, exercise science and allied health care. Exercise and physical activity are vital to our health. But to make sure exercise is effective, safe and fun, we need well-trained experts who understand the science of the human body and how best to coach others. In Biola's Health Sciences major, students are prepared to care for people in a variety of health-related careers, some which are hands-on with patients and others that are more behind the scenes. These graduates are equipped to provide health education in exercise and nutrition, coordinate wellness programs, and pursue graduate degrees in other health fields. Students who complete a Public Health major are equipped to evaluate and reduce occupational and environmental health risks, craft government and hospital policies and procedures, evaluate the risk for disease and present its spread, and create wellness programs in various industries. Millions of people are impacted by physical and cognitive disorders that affect their ability to communicate. Biola's undergraduate program in Communication Sciences and Disorders and graduate program in Speech-Language Pathology prepares students to serve their needs, providing them with the specialized knowledge and clinical training needed for graduate school and a career in this important field. For Christians, Nursing is an opportunity to model the care and compassion of Jesus to hurting people - sometimes during the most traumatic or trying moments of their lives. In Biola's nursing program, students learn to provide competent nursing care through rigorous coursework, through our skills and simulation labs and through clinical experiences at area hospitals and health care agencies.</Desc>
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        <Desc>Talbot School of Theology: The mission of Talbot School of Theology is the development of disciples of Jesus Christ whose thought processes, character, and lifestyles reflect those of our Lord, and who are dedicated to disciple making throughout the world. The theological position of Talbot School of Theology is Christian, Protestant, and theologically conservative. The school is interdenominational by nature and is thoroughly committed to the proclamation of the great historic doctrines of the Christian church. It definitely and positively affirms historic orthodoxy in the framework of an evangelical and premillennial theology that is derived from a grammatical-historical interpretation of the Bible. It earnestly endeavors to make these great doctrinal truths a vital reality in the spiritual life of this present generation. The seminary aims to train students who believe and propagate the great doctrines of the faith as they are summarized in our Articles of Faith and Theological Distinctives. Spiritually, it is the purpose of Talbot to develop in the lives of its students a spiritual life that is in harmony with the great doctrines taught, so that they may grow in the grace as well as in the knowledge of our Lord and Savior Jesus Christ. Specifically, 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. To accomplish these objectives, the seminary conducts a chapel program, a spiritual formation program, and gives attention to its students' ministry/service opportunities. Academically, it is the purpose of the seminary to provide its students with the best in theological education so they may be equipped to preach and teach the Word of God intelligently and present it zealously to the world. In keeping with this goal, every department is geared to emphasize the clear and accurate exposition of the Scriptures. The biblical languages are utilized to enhance an accurate interpretation of the inspired text. Bible exposition, by synthesis or analysis, presents a connected and related interpretation of the infallible Book. Systematic Theology moves toward a well-organized and structured arrangement of biblical truth. Historical Theology engages itself to acquaint the student with the progress of the inerrant Word among the household faith throughout the Christian era. Philosophy furnishes the elements whereby the servant of Christ may give a well-developed reason for the faith that is within. Missions, Christian Ministry and Leadership, and Christian Education strive to perfect in the student a skillful and winsome presentation of truth, privately and publicly. Talbot stands for one faith, one integrated curriculum, one eternal Word of God and its effective proclamation to a modern generation with its multiplicity of needs. It is the purpose of the seminary to prepare for the gospel ministry those who believe, live, and preach the great historic doctrines of faith that have been committed to the church. To realize these broad objectives, the seminary offers nine degree programs, each with its own distinctive purpose.</Desc>
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        <Desc>Other Program Services Christian Apologetics: This specialized graduate program (Master of Arts in Christian Apologetics) is an interdisciplinary degree that educates students to articulate and defend the great truths of the historic Christian faith from the standpoint of philosophy, history, Biblical studies, theology, and cultural studies. The Christian Apologetics department also offers special learning program and lectures for the public and churches, as well as a certificate program in the defense of the faith for lay people. Science and Religion: The Masters of Arts Degree in Science and Religion is designed to provide individuals with the essential background in theology, history, and philosophy necessary to integrate evangelical Christianity with modern science. The master's program relates to Christianity and the sciences is designed for Christian students who have basic training in a natural science. This program also offers advanced seminars that focus on current theological issues within specific scientific disciplines. COOK SCHOOL OF INTERCULTURAL STUDIES The Cook School of Intercultural Studies exists to equip students to communicate, live and work effectively in culturally diverse contexts, to make disciples of all peoples, and to impact the world for the Lord Jesus Christ. Our diverse faculty, with over a century of combined overseas and missionary experience in nearly 100 countries, equips students for careers in a wide variety of fields globally and domestically. We offer two theoretically-focused Ph.D. programs in Intercultural Education and Intercultural Studies, as well as a professionally focused doctorate (Doctor of Intercultural Studies). We also offer two M.A. programs in Intercultural Studies and TESOL and a B.A. degree in Intercultural Studies. The Undergraduate degree in Intercultural Studies includes concentrations and minors in such diverse and yet complimentary topics as: Anthropology; Applied Linguistics; Church Planting; Cross-cultural Healthcare; International Development; Islamic Studies, Missions; Social Justice, Human Rights, and Conflict Transformation; TESOL (Teaching English to Speakers of Other Languages) or Missiology. The program also accommodates interdisciplinary studies combining Intercultural Studies with Business, Education, Bible, Communications, and most other undergraduate degree programs from across the University. Our TESOL department program prepares students to work in the United States or abroad in Teaching English to Speakers of Other Languages (TESOL) with an undergraduate minor and certificate, a graduate certificate, and an MA. The MA TESOL can be done on campus or fully online. Our ICS graduate students are comprised of experienced professionals. We employ multiple delivery methods allowing students to pursue their degrees without suspending their careers. The students also have the opportunity to take courses at our Global Learning Centers in Thailand and Switzerland. THE SCHOOL OF EDUCATION: The School of Education serves a diverse student body, consisting of more than 600 students when combining undergraduate, graduate, credential, permit, and certificate programs. Our fully-doctored, full-time faculty is comprised of outstanding professionals with decades of combined experience in classroom and administrative settings. At the undergraduate level, the School of Education is home to two majors: the Liberal Studies, Elementary Education major, which consistently ranks among the six most popular undergraduate majors at Biola, as well as the Liberal Studies, Multidisciplinary major. At the graduate level, the School of Education offers the Master of Arts in Teaching (M.A.T.), Master of Arts in Education (M.A.Ed.), the Master of Science in Special Education (M.S. SPED), and the Master of Science in Curriculum, Instruction, and Publication (M.S., CIP) Programs. All the masters programs can be taken online, and the M.A.T. and MA.Ed. can be taken in person, online, or in combination. A variety of graduate concentrations can be taken and tailored to meet the individual interests of new and experienced teachers alike. Our teacher educator programs include teaching credentials (multiple subject; single subject; and education specialist, mild/moderate, both traditional and intern pathways). We also offer the Curriculum, Instruction, and Publication Certificate, as well as the Induction program for the Clear Credential at the graduate level. And, five levels of Early Childhood permits, as well as the Special Education Certificate, are offered at the undergraduate and graduate levels. The Dean of Education is the head of the CTC-Unit for teacher accreditation, and the Speech, Language Pathology Credential, housed in the School of Science, Technology, and Health, is embedded in the CTC-Unit for the State of California. All credential programs are accredited by the California Commission on Teacher Credentialing, as well as the Association of Christian Schools International. Crowell School of Business The Crowell School of Business prepares students academically with a foundational business education while nurturing their Christian commitment through solid biblical integration in courses and contact with faculty and staff. The mission of the Crowell School of Business is to equip students to develop a biblical worldview so as to see business as ministry: To prepare students for excellence and leadership in their career. To be strong in mind and character, and mature in faith so that they will make an impact for God in this time and place. To develop a student's God-given talents and pursue excellence by maintaining high expectations and proficiency in their unique field of interest. Biola University, through its Crowell School of Business, is nationally accredited by the Association of Collegiate Business Schools and Programs to offer a Bachelor of Science in Business Administration degree with concentrations in the following: Business Analytics, International Business, Financial Management, Financial Planning, Management, Marketing and Marketing-Management. In 2015, the Crowell School of Business introduced a Bachelor of Business Administration in Accounting degree. In 2018, the Crowell School of Business introduced a Bachelor of Science in Business Management degree which was launched fully online. Each program is structured to give the student broad understanding of the social and economic environment in which Christian business persons function, and provides a common body of knowledge for students who elect this major. Students study economics, finance, management, business law, accounting, and marketing as the core of the major based upon quantitative management skills. The five individual concentrations prepare students through additional specified courses to enter a career field in those areas, or to select a graduate school upon graduation.It is the purpose of the Crowell School of Business to prepare highly skilled, technically competent business persons who have broad preparation in the liberal arts as well, and who can make significant contributions in the workplace or in Christian organizations they may serve. MBA Program: The mission of the Biola MBA Program is to provide advanced business study, integrating biblically based teaching to train and equip business professionals and developing faith, character, and an entrepreneurial spirit to produce Christ-centered men and women to impact their workplace. Building from that heritage, the Biola MBA is a rigorous and broadly based advanced business study. Its hallmark is a passion for creativity, vision, innovative problem solving, and the highest of ethical standards. You will be taught by carefully selected faculty who know first-hand the rigors of 21st century commerce. They are ready to equip and prepare you to impact and transform today's marketplace. Master of Management, Non-Profit Organizations In 2018 the Crowell School of Business launched a Master of Mangement, Non-Profit Organizations (MM) degree. The Master of Management program - offered fully online, on campus or in a blend of both formats - is designed for leaders in nonprofit and faith-based organizations who want to increase their leadership and management skills, while also pursuing theological training and spiritual transformation. As a joint program between Biola's Crowell School of Business and Talbot School of Theology, the program brings together elements of an MBA and a seminary degree - ideal for people serving in a range of leadership positions in churches, parachurch organizations, mission agencies or social enterprises. The Master of Management consists of 36 credits and features a combination of on-campus, online and hybrid courses. The degree combines the intellectual and spiritual resources of a leading Christian business school and seminary, through which you will receive a Christ-centere</Desc>
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        <Desc>Rosemead School of Psychology: Rosemead School of Psychology-Doctoral Programs Rosemead's doctoral programs in clinical psychology are designed primarily to train practitioners in professional psychology. They are designed for students interested in pursuing careers in applied areas of clinical psychology. While all students receive training in the basic areas of scientific psychology relevant to the practice of psychology, the focus of Rosemead's doctoral training is on the development of professional skills and the utilization of theory and research in professional practice. Within this focus students are admitted to either the Psy.D. or the Ph.D. program. Approximately 67% of Rosemead's students are enrolled in the Psy.D. and 33% in the Ph.D. Except in unusual circumstances, students do not change programs after admission. While both the Psy.D. and Ph.D. have a common core of basic science and clinical courses, students selecting Rosemead's Psy.D. are generally preparing for full-time positions as psychological practitioners. Those choosing Rosemead's Ph.D. are interested in combining clinical work with other psychological competencies, such as teaching and research. Research training in Rosemead's Ph.D. program is strong in selected areas of ongoing faculty research. Thus the Ph.D. is particularly appropriate for students who desire both to develop quality clinical skills and to develop research skills related to clinical practice. Rosemead's major educational distinctives are its strong professional training orientation and its goal of relating the data and concepts of psychology to those of Christian theology. Since both psychology and theology address the human condition, Rosemead's faculty believes there is a great deal to be gained by an interdisciplinary study of the nature of persons. Consequently, all students take a series of theology courses and integration seminars designed to study the relationship of psychological and theological conceptions of human functioning. This series of courses lengthens Rosemead's doctoral program by approximately one year beyond most four-year clinical programs. While recognizing that the disciplines of psychology and theology have some very different data and methodologies, their overlapping content, goals and principles provide a rich resource for interdisciplinary study. Issues growing out of these overlapping concerns cover a range of topics relating to research, theory and clinical practice. By encouraging this study, Rosemead is attempting to train psychologists with a broad view of human nature that includes sensitivity to the religious dimension of life. Through its interaction with members of the Christian community, Rosemead is also committed to demonstrating to the church the potentially significant contributions an understanding of the data and methods of psychology can make to the Church's role of ministering to the whole person. Applied Psychology B.S. The Applied Psychology major equips adult-learners to apply biblically integrated psychological constructs in their scholarship, workplace, and service to the church, community and society. The Bachelor of Science degree in Applied Psychology is an undergraduate major specifically designed for adult-learners with course content delivered in a non-traditional manner, maximizing flexibility and accessibility for all enrolled students. The Applied Psychology major includes course work emphasizing psychosocial development, integration, research, and foundational theories of psychological study. Since students select a psychology major for a variety of reasons, a broad range of courses have been selected for students desiring employment or advancement in a variety of fields which may include education, ministry, human resources, business, and human services. The courses are chosen to concurrently satisfy the prerequisites for many graduate programs in clinical psychology, marriage and family therapy, educational psychology, school counseling, and other related fields of study. Psychology B.A. The mission of the Bachelor of Arts in Psychology encompasses: 1. Training in psychology. The objective is to provide the foundations appropriate for further learning whether in graduate school, other vocational training, or in general living. 2. Promotion of investigation and integration of psychology and theology. Investigation and integration will take the form of incorporation of psychology and biblical training in the integration of faith, learning, and living. 3. Development and promotion of the use of the education in ministry and service. Ministry and service takes the form of active participation in the functions of the Christian and secular communities. A Bachelor of Arts degree in Psychology is offered upon completion of the University baccalaureate and major requirements. The psychology major requires the completion of a minimum of 42 credits beyond PSYC 200, 24 of which must be upper-division.</Desc>
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        <ExplanationTxt>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.</ExplanationTxt>
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        <ExplanationTxt>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 23701(d) of the California Revenue and Taxation Code. The University has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The University has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements</FormAndLineReferenceDesc>
        <ExplanationTxt>Student Aid - 60255541 Split Interest Agreements - 357239</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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          <CityNm>Lyndhurst</CityNm>
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        <CharitableContriEvent1Amt>35748</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>10811</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>27659</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Donor Christmas</Event2Nm>
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        <OthDirectExpnssTotalEventsAmt>90114</OthDirectExpnssTotalEventsAmt>
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        <ExplanationTxt>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. Marts and Lundy assists the University in the development of Fundraising Strategy.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.</FormAndLineReferenceDesc>
        <ExplanationTxt>BIOLA UNIVERSITY AWARDS BOTH MERIT AND NEED-BASED SCHOLARSHIPS TO STUDENTS AT THE GRADUATE AND UNDERGRADUATE LEVELS. MERIT AWARDS ARE BASED ON ELIGIBILITY CRITERIA SUCH AS ACADEMIC, ATHLETIC, AND MUSIC ABILITIES. THESE TYPICALLY HAVE ACADEMIC OR PARTICIPATION REQUIREMENTS FOR RENEWAL. CONTINUED ELIGIBILITY BASED ON STATED REQUIREMENTS IS MONITORED BY THE FINANCIAL AID OFFICE OR BY THE OFFICE THAT MAKES THE AWARDS. NEED-BASED AWARDS ARE TYPICALLY AWARDED BASED ON SPECIFIC FORMULAS THAT ARE BASED ON AN INSTITUTIONAL OR FEDERAL COST AMOUNT COMBINED WITH THE FEDERAL EFC DETERMINED BY THE FAFSA. CONTINUED ELIGIBILITY IS NORMALLY CONTINGENT ON ONGOING NEED IN SUBSEQUENT YEARS. MOST OF THE GRANTS AND SCHOLARSHIPS AWARDED BY BIOLA ARE FUNDED FROM GENERAL FUNDS; HOWEVER, A PORTION ARE FUNDED FROM RESTRICTED FUNDS THAT HAVE BEEN PROVIDED BY DONORS, AND ARE AWARDED BASED ON THE ELIGIBILITY CRITERIA ESTABLISHED BY THE DONORS. SOME OF THESE FUNDS ARE AWARDED BY VARIOUS CAMPUS DEPARTMENTS, AND SOME THROUGH AN APPLICATION PROCESS ADMINISTERED BY THE FINANCIAL AID OFFICE. THE FINANCIAL AID OFFICE WORKS CLOSELY WITH ACCOUNTING AND FINANCE OFFICES TO MONITOR AVAILABILITY OF FUNDS FROM BOTH THE GENERAL FUND AND RESTRICTED FUND ACCOUNTS.</ExplanationTxt>
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        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Tax indemnification and gross-up payments</FormAndLineReferenceDesc>
        <ExplanationTxt>ON OCCASION THE PRESIDENT IS REIMBURSED FOR HOUSE-CLEANING SERVICES IN CONJUNCTION WITH UNIVERSITY EVENTS HELD IN HIS PERSONAL RESIDENT 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Housing allowance or residence for personal use</FormAndLineReferenceDesc>
        <ExplanationTxt>Per direction from the Board of Trustees and in accordance with IRC Section 119, the University designated a portion of the President's compensation as a minister's housing allowance. Our understanding is that since Biola is not connected to a church our employees are not eligible for the ministers housing allowance.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 1a Personal services</FormAndLineReferenceDesc>
        <ExplanationTxt>ON OCCASION THE PRESIDENT IS REIMBURSED FOR EXPENSES, 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.</ExplanationTxt>
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          <BusinessNameLine1Txt>CA Municipal Finance Authority</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>California Municipal Finance Authority</BusinessNameLine1Txt>
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        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
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        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule K, Part II, Line 3 Line 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>Include investment proceeds during the project period. Therefore, total proceeds do not equal issue price.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule K, Part VI Line 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>Arbitrage calculation for 2013 bond issue performed May 7, 2018.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule K, Part IV, Line 2c COLUMN A</FormAndLineReferenceDesc>
        <ExplanationTxt>Issuer name: CA Municipal Finance Authority The calculation for computing no rebate due was performed on 05/07/2018</ExplanationTxt>
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        <BusinessName>
          <BusinessNameLine1Txt>BARRY H COREY</BusinessNameLine1Txt>
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        <RelationshipWithOrgTxt>PRESIDENT</RelationshipWithOrgTxt>
        <LoanPurposeTxt>HOUSING ASSISTANCE</LoanPurposeTxt>
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        <OriginalPrincipalAmt>1097656</OriginalPrincipalAmt>
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        <BusinessName>
          <BusinessNameLine1Txt>MICHAEL A PIERCE</BusinessNameLine1Txt>
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        <RelationshipWithOrgTxt>SECRETARY-TRESUER</RelationshipWithOrgTxt>
        <LoanPurposeTxt>HOUSING ASSISTANCE</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>50000</OriginalPrincipalAmt>
        <BalanceDueAmt>13741</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
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        <BusinessName>
          <BusinessNameLine1Txt>DAVID D KOONTZ</BusinessNameLine1Txt>
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        <RelationshipWithOrgTxt>ASSISTANT SECRETARY</RelationshipWithOrgTxt>
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        <DefaultInd>false</DefaultInd>
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      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Lee Wilhite</BusinessNameLine1Txt>
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        <RelationshipWithOrgTxt>Vice President UCM</RelationshipWithOrgTxt>
        <LoanPurposeTxt>Housing Assistance</LoanPurposeTxt>
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      <TotalBalanceDueAmt>722636</TotalBalanceDueAmt>
      <GrntAsstBnftInterestedPrsnGrp>
        <CashGrantAmt>15244</CashGrantAmt>
        <TypeOfAssistanceTxt>Tuition Remission</TypeOfAssistanceTxt>
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        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>Adam Morris</BusinessNameLine1Txt>
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        <RelationshipDescriptionTxt>Corporation substantial owned by an officer of the University.</RelationshipDescriptionTxt>
        <TransactionAmt>145293</TransactionAmt>
        <TransactionDesc>Equipment Purchases</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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          <BusinessName>
            <BusinessNameLine1Txt>Michelle Pierce</BusinessNameLine1Txt>
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        <RelationshipDescriptionTxt>Daughter-in-Law of Michael A. Pierce Secretary of the Board</RelationshipDescriptionTxt>
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    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="18007697" softwareVersionNum="2018v3.1">
      <BooksAndPublicationsGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <NoncashContributionsRptF990Amt>11419</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
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      <CarsAndOtherVehiclesGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>10</ContributionCnt>
        <NoncashContributionsRptF990Amt>12075</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>9605</ContributionCnt>
        <NoncashContributionsRptF990Amt>1943794</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Equipment</Desc>
        <ContributionCnt>358</ContributionCnt>
        <NoncashContributionsRptF990Amt>10769</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
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      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Miscellaneous</Desc>
        <ContributionCnt>2360</ContributionCnt>
        <NoncashContributionsRptF990Amt>28610</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
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      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Gift Certificates</Desc>
        <ContributionCnt>30</ContributionCnt>
        <NoncashContributionsRptF990Amt>830</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
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      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions</FormAndLineReferenceDesc>
        <ExplanationTxt>Biola contracts with Cars2Charities to receive and sell vehicle donations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule M, Part I Explanations of reporting method for number of contributions</FormAndLineReferenceDesc>
        <ExplanationTxt>Books and publications - We are reporting the number of items received. Cars and other vehicles - Reporting the number of items donated. Other - Equipment Reporting the number of items donated. Other - Miscellaneous Reporting the number of items donated. Securities - Publicly traded - Reporting the number of items donated. Other - Gift Certificates Number of items received</ExplanationTxt>
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    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="18007697" softwareVersionNum="2018v3.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d Description of other program services</FormAndLineReferenceDesc>
        <ExplanationTxt>(Expenses $ 15,500,494 including grants of $ 5,071,611)(Revenue $ 17,358,132) Rosemead School of Psychology: Rosemead School of Psychology-Doctoral Programs Rosemead's doctoral programs in clinical psychology are designed primarily to train practitioners in professional psychology. They are designed for students interested in pursuing careers in applied areas of clinical psychology. While all students receive training in the basic areas of scientific psychology relevant to the practice of psychology, the focus of Rosemead's doctoral training is on the development of professional skills and the utilization of theory and research in professional practice. Within this focus students are admitted to either the Psy.D. or the Ph.D. program. Approximately 67% of Rosemead's students are enrolled in the Psy.D. and 33% in the Ph.D. Except in unusual circumstances, students do not change programs after admission. While both the Psy.D. and Ph.D. have a common core of basic science and clinical courses, students selecting Rosemead's Psy.D. are generally preparing for full-time positions as psychological practitioners. Those choosing Rosemead's Ph.D. are interested in combining clinical work with other psychological competencies, such as teaching and research. Research training in Rosemead's Ph.D. program is strong in selected areas of ongoing faculty research. Thus the Ph.D. is particularly appropriate for students who desire both to develop quality clinical skills and to develop research skills related to clinical practice. Rosemead's major educational distinctives are its strong professional training orientation and its goal of relating the data and concepts of psychology to those of Christian theology. Since both psychology and theology address the human condition, Rosemead's faculty believes there is a great deal to be gained by an interdisciplinary study of the nature of persons. Consequently, all students take a series of theology courses and integration seminars designed to study the relationship of psychological and theological conceptions of human functioning. This series of courses lengthens Rosemead's doctoral program by approximately one year beyond most four-year clinical programs. While recognizing that the disciplines of psychology and theology have some very different data and methodologies, their overlapping content, goals and principles provide a rich resource for interdisciplinary study. Issues growing out of these overlapping concerns cover a range of topics relating to research, theory and clinical practice. By encouraging this study, Rosemead is attempting to train psychologists with a broad view of human nature that includes sensitivity to the religious dimension of life. Through its interaction with members of the Christian community, Rosemead is also committed to demonstrating to the church the potentially significant contributions an understanding of the data and methods of psychology can make to the Church's role of ministering to the whole person. Applied Psychology B.S. The Applied Psychology major equips adult-learners to apply biblically integrated psychological constructs in their scholarship, workplace, and service to the church, community and society. The Bachelor of Science degree in Applied Psychology is an undergraduate major specifically designed for adult-learners with course content delivered in a non-traditional manner, maximizing flexibility and accessibility for all enrolled students. The Applied Psychology major includes course work emphasizing psychosocial development, integration, research, and foundational theories of psychological study. Since students select a psychology major for a variety of reasons, a broad range of courses have been selected for students desiring employment or advancement in a variety of fields which may include education, ministry, human resources, business, and human services. The courses are chosen to concurrently satisfy the prerequisites for many graduate programs in clinical psychology, marriage and family therapy, educational psychology, school counseling, and other related fields of study. Psychology B.A. The mission of the Bachelor of Arts in Psychology encompasses: 1. Training in psychology. The objective is to provide the foundations appropriate for further learning whether in graduate school, other vocational training, or in general living. 2. Promotion of investigation and integration of psychology and theology. Investigation and integration will take the form of incorporation of psychology and biblical training in the integration of faith, learning, and living. 3. Development and promotion of the use of the education in ministry and service. Ministry and service takes the form of active participation in the functions of the Christian and secular communities. A Bachelor of Arts degree in Psychology is offered upon completion of the University baccalaureate and major requirements. The psychology major requires the completion of a minimum of 42 credits beyond PSYC 200, 24 of which must be upper-division.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b DETERMINING COMPENSATION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMMITTEE ON THE PRESIDENT TO THE BOARD OF TRUSTEES SERVES AS THE UNIVERSITY'S COMPENSATION COMMITTEE, 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 PRESIDENT (CEO) AND THE VICE PRESIDENTS. THE FULL BOARD REVIEWS AND VALIDATES THESE COMPENSATION ARRANGEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 1a Delegate broad authority to a committee</FormAndLineReferenceDesc>
        <ExplanationTxt>Executive Committee: The Board of Trustees shall appoint a permanent Committee Executive composed of the Chair, Vice-Chair and President, as ex-offices of members and three or more At-Large Trustees. The Executive Committee shall have the authority to act for the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S SENIOR DIRECTOR OF FINANCIAL MANAGEMENT AND REPORTING WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN. THE FINAL DRAFT OF FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER. 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTOR OF HUMAN RESOURCES, IN CONJUNCTION WITH THE CHIEF FINANCIAL OFFICER, 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).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>The Independent Board of Trustees reviews and determines annually the compensation for the President. Comparing 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 13, 2019 for FY 2019-2020 .</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 27 Net Assets of Fund Balances</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 27 contains net assests without donor restrictions. Form 990 for 2018 was not updated to reflect changes made by FASB ASU 2016-14 958. Our Audited Financial Statements are in compliance with this principles.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 28 Net Assets of Fund Balances</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 28 contains net assests with donor restrictions. Form 990 for 2018 was not updated to reflect changes made by FASB ASU 2016-14 958. Our Audited Financial Statements are in compliance with this principles.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 29 Net Assets of Fund Balances</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 29 contains net assets which donors are permanently restricted. Form 990 for 2018 was not updated to reflect changes made by FASB ASU 2016-14 958. Our Audited Financial Statements are in compliance with this principles.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>Change in Split Interest Agreements - -357239; Asset Retirement Obligation - -81337;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 for 2018 was not updated to reflect changes made by U 2016-14. Our Financial Statements reflect net assets with donor restrictions, net assets without donor restrictions, and donors with permanently restrictions.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4D Description of Other Program Services</FormAndLineReferenceDesc>
        <ExplanationTxt>Summer Session Summer 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. Visiting students find it refreshing to study in a different atmosphere and perhaps a different locale, and entering students find it helpful in gaining advanced standing. 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. Certain courses or workshops may be offered during Summer Session that are not listed in this catalog. These may be innovative courses created in response to current topics or specialized needs.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Schedule F Part IV</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 926 is filed with form 990-T because of transferred of property to a foreign corporation. * Form 3520 not required to file. * Form 5471 not required to file do not own 10% or more of the total combined voting power of all classes of voting stock of an SFC and not the sole owner of CFC * Form 8621 not required to file. * Form 8865 required to file.</ExplanationTxt>
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