2020-09-02T15:46:19-05:00 2019-12-31 910189318 MOSS ADAMS LLP 10960 WILSHIRE BLVD SUITE 1100 LOS ANGELES CA 90024 990 2019-01-01 451171945 CLAREMONT LINCOLN UNIVERSITY CLAR 9096674400 150 W FIRST STREET CLAREMONT CA 91711 LINDA RABITOY CFO/TREASURER 9096674400 2020-09-01 1 LAUREN A HAVERLOCK P00545829 3104770450 2020-09-01 172.90.17.200 2020-09-01 19:35:46 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 45A0DEE88EBA5BC01B2D6E064F66B43F0304238A 2019 2020-11-06 18:47:13Z X LINDA RABITOY 150 W FIRST STREET CLAREMONT CA 91711 21297223 0 X WWW.CLAREMONTLINCOLN.EDU X 2010 CA DELIVERS SOCIALLY CONSCIOUS, AFFORDABLE, AND ACCESSIBLE ONLINE GRADUATE EDUCATION 13 11 94 0 0 0 18910629 364749 708986 1728924 277557 1575355 81353 80264 19978525 3749292 39798 200683 0 0 4366939 4321638 0 0 323383 3509724 4041603 7916461 8563924 12062064 -4814632 46782217 44750197 1645705 1761240 45136512 42988957 X SEE SCHEDULE O 1 0 5076530 200683 1730200 REVENUE AND EXPENSES GO TOWARDS EDUCATION AND GRADUATION OF STUDENTS. CLU SERVES THOSE WHO DO NOT ALWAYS FIT INTO A TRADITIONAL CAMPUS-BASED GRADUATE INSTITUTION, PROVIDING AN AFFORDABLE, ACCESSIBLE AND FLEXIBLE ONLINE EDUCATION THAT MAKES A DIFFERENCE IN STUDENTS' LIVES SO THEY CAN, IN TURN, MAKE A DIFFERENCE IN THEIR COMMUNITIES AND BEYOND. CLU WORKS WITH EACH STUDENT TO PROVIDE NEEDS-BASED FINANCIAL ASSISTANCE AND PROVIDED 139 SCHOLARSHIPS IN 2019. IN 2019, CLU DEVELOPED THREE NEW ACCREDITED MASTER'S PROGRAMS AND COMPLETED CONSTRUCTION OF ITS DONOR-PROVIDED HEADQUARTERS IN CLAREMONT, CA THAT WILL SERVE ITS STUDENTS LONG INTO THE FUTURE. AS A NEW INSTITUTION BUILDING ENROLLMENT, CLU'S 2019 MARKETING STRATEGIES RESULTED IN ENROLMENT INCREASES THAT NEARLY DOUBLED THE STUDENT POPULATION IN 2019. CLU'S RETENTION RATE IN 2019 WELL EXCEEDED THE NATIONAL AVERAGE, HITTING 95%.WE LIVE IN CHALLENGING TIMES THAT REQUIRE NEW LEADERSHIP MODELS AND CLU'S EDUCATION DELIVERS AS DEMONSTRATED BY OUR SURVEY OF 2019 GRADUATES. 100% OF SURVEY RESPONDENTS STRONGLY AGREE OR AGREE THAT THEY DEVELOPED NEW SKILLS AND KNOWLEDGE FROM THE CONTENT AND CURRICULUM; 100% STRONGLY AGREE OR AGREE THAT THE CLAREMONT CORE HAS BEEN A VALUABLE SKILL IN THEIR PROFESSIONAL AND PERSONAL LIVES; 100% RATE THEIR INSTRUCTORS AND THEIR COURSES AS EXCELLENT OR GOOD; AND 100% AGREE OR STRONGLY AGREE THAT THEIR PROGRAM WAS WORTH THE INVESTMENT OF TIME AND MONEY. 5076530 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 101 0 1 94 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LINDA RABITOY 9096674433 150 W FIRST STREET CLAREMONT CA 91711 X EILEEN ARANDA PRESIDENT (THRU 08/19) 40.00 X X 533843 0 25319 ANTHONY DIGIOVANNI PRESIDENT & CEO (FROM 09/19) 40.00 X X 271914 0 0 JOSEPH SALLUSTIO EXECUTIVE VP/COO 40.00 X 195337 0 26880 DAVID CARTER VP 40.00 X 198830 0 19168 MELISSA PULS VP OF ADVANCEMENT 40.00 X 170937 0 25880 LINDA RABITOY CFO 40.00 X 148376 0 26447 NANCY BARNES DIRECTOR OF HUMAN RESOURCE 40.00 X 147270 0 15039 STANLEY WARD DEAN, CAPSTONE STUDIES 40.00 X 117837 0 35880 JOANNA BAUER DEAN, MASTER'S IN SOCIAL IMPACT 40.00 X 120921 0 27707 DIANA ASAAD DEAN OF STUDENT AFFAIRS 40.00 X 111329 0 28956 STEPHANIE VARNON-HUGHES DIRECTOR OF THE CLAREMONT 40.00 X 106330 0 28156 THOMAS M BECKER DIRECTOR 3.00 X 0 0 0 JERRY CAMPBELL DIRECTOR 3.00 X 0 0 0 STEVE CHANEN DIRECTOR 3.00 X 0 0 0 JOAN BROWN CAMPBELL DIRECTOR 3.00 X 0 0 0 KEITH DRAKE DIRECTOR 3.00 X 0 0 0 MEL GOTTLIEB DIRECTOR 3.00 X 0 0 0 ELIZABETH GRIEGO DIRECTOR 3.00 X 0 0 0 JAMES MANIFOLD DIRECTOR 3.00 X 0 0 0 ROBERT WILLIAMS DIRECTOR 3.00 X 0 0 0 LYNN PRIDDY DIRECTOR 3.00 X 0 0 0 NOLAN MIURA DIRECTOR 3.00 X 0 0 0 KATHRYN JO LINCOLN BOARD CHAIR 3.00 X X 0 0 0 2122924 0 259432 11 0 1 0 CHANEN CONSTRUCTION 3300 NORTH THIRD AVENUE PHOENIX AZ 85013 CONSTRUCTION 5435243 FACEBOOK INC 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MARKETING 466177 GOOGLE INC PO BOX 39000 DEPT 33654 SAN FRANCISCO CA 94139 MARKETING 361169 LINKEDIN 62228 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MARKETING 220394 ANTHONY DIGIOVANNI 131 RIVO ALTO CANAL LONG BEACH CA 90803 CONSULTING 171800 5 364749 32627 364749 STUDENT TUITION AND FEES 611310 1728924 1728924 1728924 575888 575888 78988 0 78988 78988 78988 18547398 17547931 999467 999467 999467 OTHER INCOME 611710 1276 1276 1276 3749292 1730200 0 1654343 X 200683 200683 1587243 470538 974888 141817 1977697 1891291 43652 42754 112411 104860 7551 396355 272687 103691 19977 247932 165654 65692 16586 131996 131996 44841 44841 364479 232135 111118 21226 1436960 713734 713734 9492 14246 573 12688 985 336734 336734 259828 129914 103931 25983 115139 64799 42284 8056 16543 4134 11174 1235 263403 131702 105361 26340 233914 233914 DUES AND SUBSCRIPTIONS 110310 75918 30400 3992 SPECIAL EVENTS 103748 103748 RECRUITMENT 87205 87205 UTILITIES 56130 56130 466127 177426 283761 4940 8563924 5076530 3164011 323383 1523775 554187 1423369 3800130 104961 181340 20000 0 4299388 3439679 147083 111726 20379473 1314660 13377873 19064813 25885768 17598322 46782217 44750197 1645705 1761240 1645705 1761240 X 45127227 42959081 9285 29876 45136512 42988957 46782217 44750197 -4814632 2667077 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3420000 3420000 16016891 472858 15544033 237254 237254 0 325527 325527 0 379801 279021 100780 19064813 X 6215686 2667077 -200683 2466394 3749292 0 3749292 8363241 0 8363241 200683 200683 8563924 PART X, LINE 2: AS OF AUGUST 22, 2014, THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE UNIVERSITY IS QUALIFIED AS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3), AND AS A PUBLIC CHARITY AS DEFINED IN IRC SECTION 170(B)(1)(A)(VI) AS OF DECEMBER 22, 2010. THE UNIVERSITY HAS APPLIED FOR AND WAS GRANTED A CHANGE IN DESIGNATION FROM A PUBLIC CHARITY TO A SCHOOL AS DEFINED IN IRS SECTION 170(B)(1)(A)(II) EFFECTIVE MARCH 15, 2018. THE IRS DETERMINATION QUALIFIED THE UNIVERSITY FOR TAX EXEMPTION THROUGH SIMILAR PROVISIONS OF THE CALIFORNIA FRANCHISE TAX CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. CONTRIBUTIONS TO THE UNIVERSITY ARE DEDUCTIBLE UNDER IRC SECTION 170 AND THE UNIVERSITY IS QUALIFIED TO RECEIVE TAX DEDUCTIBLE BEQUESTS, DEVICES, TRANSFERS, OR GIFTS UNDER IRC SECTION 2055, 2106, OR 2522. THE UNIVERSITY HAS EVALUATED ITS TAX POSITION AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE UNIVERSITY'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION, AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. THE UNIVERSITY DOES NOT ENGAGE IN ANY UNRELATED TRADE OR BUSINESS, AS SUCH, MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE UNIVERSITY FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID -200,683. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID 200,683. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS PUBLISHED IN THE ACADEMIC CATALOG EACH YEAR ALONG WITH ALL BROCHURES, APPLICATION FORMS AND ADVERTISEMENTS. 1 SCHOLARSHIPS 139 200683 PART I, LINE 2: CLAREMONT LINCOLN UNIVERSITY PROVIDES FINANCIAL ASSISTANCE TO QUALIFIED STUDENTS IN ACCORDANCE WITH GUIDELINES SET FORTH BY THE DEPARTMENT OF EDUCATION. CLU ENSURES THAT ALL STUDENTS ARE QUALIFIED TO RECEIVE SUCH ASSISTANCE. ASSISTANCE IS PROVIDED THROUGH DIRECT REDUCTION TO TUITION FOR STUDENTS. X X X 0 1 0 0 0 0 0 0 0 EILEEN ARANDA PRESIDENT (THRU 08/19) 248380 0 21500 0 263963 0 16294 0 9025 0 559162 0 248061 0 ANTHONY DIGIOVANNI PRESIDENT & CEO (FROM 09/19) 271753 0 0 0 161 0 0 0 0 0 271914 0 0 0 JOSEPH SALLUSTIO EXECUTIVE VP/COO 194937 0 0 0 400 0 1000 0 25880 0 222217 0 0 0 DAVID CARTER VP 179830 0 0 0 19000 0 14463 0 4705 0 217998 0 0 0 MELISSA PULS VP OF ADVANCEMENT 170937 0 0 0 0 0 0 0 25880 0 196817 0 0 0 LINDA RABITOY CFO 136976 0 0 0 11400 0 12000 0 14447 0 174823 0 0 0 NANCY BARNES DIRECTOR OF HUMAN RESOURCE 144024 0 0 0 3246 0 3846 0 11193 0 162309 0 0 0 STANLEY WARD DEAN, CAPSTONE STUDIES 105447 0 0 0 12390 0 10000 0 25880 0 153717 0 0 0 PART I, LINE 4B EILEEN ARANDA RECOGNIZED $248,061 OF TAXABLE INCOME DUE TO THE VESTING OF HER 457(F) PLAN IN 2019, WHICH IS REPORTED AS "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, COLUMN B(III) AS WELL AS ON SCHEDULE J, PART II, COLUMN (F), AS THIS AMOUNT WAS REPORTED AS DEFERRED COMPENSATION IN A PRIOR YEAR. EILEEN ARANDA PRESIDENT HOUSING RELOCATION X 100000 0 0 1 1 CHANEN CONSTRUCTION ENTITY MORE THAN 35% OWNED BY STEVE CHANEN, DIRECTOR 5435243 THE UNIVERSITY HAS ENGAGED AND COMPENSATED A CONSTRUCTION COMPANY, CHANEN CONSTRUCTION, TO RENOVATE AN OFFICE BUILDING OWNED BY THE UNIVERSITY. THE CONSTRUCTION COMPANY IS OWNED BY A MEMBER OF THE UNIVERSITY'S BOARD OF DIRECTORS, STEVE CHANEN. THE CONSTRUCTION COSTS HAVE BEEN CAPITALIZED ON THE ORGANIZATION'S BALANCE SHEET. 0 X 2 35627 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER REPORTED ON PART I, COLUMN B, REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 2 CLAREMONT LINCOLN UNIVERSITY DELIVERS SOCIALLY CONSCIOUS, AFFORDABLE, AND ACCESSIBLE ONLINE GRADUATE EDUCATION. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: CLAREMONT LINCOLN IS A GRADUATE UNIVERSITY THAT PROVIDES INNOVATIVE EDUCATIONAL OFFERINGS WITH A GLOBAL IMPERATIVE. STUDENTS WILL DEVELOP CAPACITIES FOR COMPASSIONATE LEADERSHIP ACROSS SECTORS IN AN INTERCONNECTED AGE, THESE INDIVIDUALS WILL ENGAGE IN DIALOGUE AND COLLABORATION ACROSS CULTURAL, IDEOLOGICAL, RELIGIOUS, AND ECONOMIC PERSPECTIVES. WE ACHIEVE OUR MISSION WITH THREE AREAS OF ADVANCED INQUIRY AND PRACTICE ETHICAL LEADERSHIP, INTERFAITH ACTION, AND SOCIAL IMPACT. OUR STUDENTS WILL INTEGRATE SELF-KNOWLEDGE WITH CRITICAL PERSPECTIVES AND CONTEMPORARY SKILL TO CREATE SUSTAINABLE SOCIAL CHANGE. VISION THE VISION OF CLAREMONT LINCOLN UNIVERSITY IS A WORLD THAT LIVES BY THE GOLDEN RULE; A WORLD IN WHICH DISPUTES BETWEEN THOSE THAT HAVE CONFLICTING VIEWS ARE ADDRESSED PEACEFULLY WITHOUT VIOLENCE. CORE VALUES COMPASSION - FOLLOW THE GOLDEN RULE: DO UNTO OTHERS AS YOU WOULD HAVE THEM DO UNTO YOU. INTEGRITY - BE CONSISTENT AND TRANSPARENT IN OUR VALUES, ACTIONS, AND OUTCOMES. RESPECT - VALUE AND BE MINDFUL OF OTHER'S VIEWS AND TRADITIONS. DILIGENCE - HAVE A COMMITMENT TO CONTINUALLY IMPROVE AND THE STRENGTH TO MAKE A DIFFERENCE. INDIVIDUAL RESPONSIBILITY - HOLD OURSELVES ACCOUNTABLE; DELIVER ON OUR PROMISES. INNOVATION - STRIVE TO DEFINE NEW WAYS TO MAKE EDUCATION BETTER. LOYALTY - SUPPORT AND ALLEGIANCE TO CLU. SOCIAL IMPACT - MAKE THE WORLD A BETTER PLACE. SERVICE - PROVIDE A QUALITY EDUCATIONAL EXPERIENCE TO ALL WHO ENCOUNTER CLU. FORM 990, PART VI, SECTION B, LINE 11B THE ENTIRE BOARD IS GIVEN THE FORM 990 TO REVIEW. THE AUDIT COMMITTEE TO REVIEW AND DISCUSS THE FORM 990. AFTER ITS APPROVED AND FINALIZED, THE FINAL COPY IS DISTRIBUTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ACCORDING TO THE UNIVERSITY'S CONFLICT OF INTEREST POLICY, AN INTERESTED PERSON SHALL MAKE AN APPROPRIATE DISCLOSURE OF ALL MATERIAL FACTS, INCLUDING THE EXISTENCE OF ANY FINANCIAL INTEREST. AT ANY TIME THAT ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR ETHICAL QUESTION ARISES AFTER DISCLOSURE OF ALL MATERIAL FACTS AND ANY FOLLOW-UP DISCUSSION WITH THE INTERESTED PERSON WITH A POTENTIAL CONFLICT OF INTEREST, A DETERMINATION MUST BE MADE ABOUT WHETHER A MATERIAL FINANCIAL INTEREST, SELF-DEALING TRANSACTION OR OTHER KIND OF ACTUAL CONFLICT EXISTS. IF THE POTENTIAL CONFLICT IS FIRST DISCLOSED DURING A BOARD OR COMMITTEE MEETING AT WHICH THE INTERESTED PERSON WITH THE POTENTIAL CONFLICT IS IN ATTENDANCE, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS EITHER DISCUSSED AND VOTED UPON OR REFERRED FOR FURTHER CONSIDERATION. IF IT IS DETERMINED THAT AN ACTUAL CONFLICT OF INTEREST EXISTS, THE MATTER IN QUESTION CAN BE AUTHORIZED IF APPROVED BY THE VOTE DESCRIBED IN SECTION 6A AND 6B OF THE POLICY. EACH PERSON SUBJECT TO THIS POLICY SHALL ANNUALLY SIGN A STATEMENT ON THE CONFLICT OF INTEREST DISCLOSURE FORM OR SUCH OTHER FORM AS THE BOARD ADOPTS, WHICH AT A MINIMUM AFFIRMS THAT SUCH PERSON (A) HAD RECEIVED A COPY OF THE POLICY, (B) HAS READ AND UNDERSTAND THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THE UNIVERSITY IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, INTERESTED PERSONS SHALL MAKE AN ANNUAL DISCLOSURE OF ON-GOING RELATIONSHIPS AND INTEREST THAT MAY PRESENT A CONFLICT OF INTEREST. DISCLOSURES SHOULD ADDRESS CURRENT AFFILIATIONS, AS WELL AS PAST AFFILIATIONS FOR THE PRIOR TWO YEARS. CONFLICT OF INTEREST DISCLOSURE FORMS WILL BE SUBMITTED TO THE CHAIR PERSON OF THE BOARD OR TO THE PERSON S/HE DESIGNATES AND THE FULL BOARD APPROVES ANNUALLY, AND WHEN APPROPRIATE, AT OR PRIOR TO ACTION AND RELEVANT BUSINESS TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT, THE CHIEF FINANCIAL OFFICER, AND THE EXECUTIVE VICE PRESIDENT ARE REVIEWED BY THE BOARD AFTER THE COMPLETION OF AN INDEPENDENT COMPENSATION STUDY. THE COMPENSATION OF THE PRESIDENT WAS SET BY THE BOARD. THE CFO AND THE EVP COMPENSATION WAS SET BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION B SUPPLEMENTAL INFORMATION: THE UNIVERSITY REPORTS $5,435,243 OF INDEPENDENT CONTRACTOR COMPENSATION FOR CONSTRUCTION SERVICES, COSTS WHICH WERE CAPITALIZED AS PART OF AN OFFICE BUILDING RENOVATION. FORM 990, PART IX, FUNCTIONAL EXPENSES SUPPLEMENTAL INFORMATION: THE UNIVERSITY WAS FOUNDED IN 2010 AND IS IN ITS EIGHT YEAR OF SERVING STUDENTS. DURING 2019, THE UNIVERSITY CONTINUED TO OPERATE IN A START-UP PHASE, INVESTING IN INFRASTRACTURE, ADDING NEW MASTER'S DEGREE PROGRAMS, AS WELL AS INVESTING IN MARKETING STRATEGIES TO INCREASE STUDENT ENROLLMENT, BUILD THE UNIVERSITY'S BRAND RECOGNITION AND AWARENESS, AND DEVELOP AN AUDIENCE THAT IS PASSIONATE ABOUT THE NEW UNIVERSITY AND ITS EDUCATIONAL OPPORTUNITIES. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT MAKE ANY CHANGES TO EITHER IT'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.