2019-09-19T14:56:31-05:00 2018-12-31 910189318 MOSS ADAMS LLP 10960 WILSHIRE BLVD SUITE 1100 LOS ANGELES CA 90024 990 2018-01-01 451171945 CLAREMONT LINCOLN UNIVERSITY CLAR 9096674400 250 W FIRST STREET SUITE 330 CLAREMONT CA 91711 LINDA RABITOY CFO/TREASURER 9096674400 2019-09-19 1 LAUREN A HAVERLOCK P00545829 3104770450 2019-09-13 12.129.4.210 2019-09-19 12:29:40 PD P 41F3D51277C721D7E64869098416E4BAA04E310D 45A0DEE88EBA5BC01B2D6E064F66B43F0304238A 2018 2019-02-21 02:37:17Z LINDA RABITOY 250 W FIRST STREET SUITE 330 CLAREMONT CA 91711 52069348 0 X WWW.CLAREMONTLINCOLN.EDU X 2010 CA 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. 11 9 75 0 0 5212 27331323 18910629 523345 708986 -22023 277557 89452 81353 27922097 19978525 243040 39798 0 0 4336687 4366939 0 0 452284 2664309 3509724 7244036 7916461 20678061 12062064 35380000 46782217 914908 1645705 34465092 45136512 X 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. 0 0 4076327 39798 710484 REVENUE AND EXPENSES GO TOWARDS EDUCATION AND GRADUATION OF STUDENTS. 0 0 0 0 0 0 0 0 0 4076327 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 0 1 0 0 0 0 0 0 0 0 1 88 0 1 75 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 9 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 250 W FIRST STREET STE330 CLAREMONT CA 91711 EILEEN ARANDA PRESIDENT 40.00 X X 381874 0 37399 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 TONY DIGIOVANNI DIRECTOR/INTERIM PRESIDENT 3.00 X 2000 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 KATHRYN JO LINCOLN BOARD CHAIR 3.00 X X 0 0 0 DAVID LINCOLN BOARD CHAIR (THRU 03/18) 3.00 X X 0 0 0 LINDA RABITOY CFO 40.00 X 159650 0 14972 NANCY BARNES DIRECTOR OF HUMAN RESOURCES 40.00 X 148731 0 9657 JOSEPH SALLUSTIO EXECUTIVE VP/COO 40.00 X 193348 0 22488 STANLEY WARD DEAN, CAPSTONE STUDIES 40.00 X 118397 0 33357 DAVID CARTER VP 40.00 X 182121 0 14000 DARRELL EZELL VP FOR ACADEMIC AFFAIRS 40.00 X 179379 0 21128 DIANA ASAAD DEAN OF STUDENT AFFAIRS 40.00 X 104370 0 16120 STEPHANIE VARNON-HUGHES DIRECTOR OF THE CLAREMONT CORE 40.00 X 102570 0 26453 1572440 0 195574 12 0 1 0 FACEBOOK INC 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60674 SOCIAL MEDIA ADVERTISING 550010 GOOGLE INC PO BOX 39000 DEPT 33654 SAN FRANCISCO CA 94139 SOCIAL MEDIA ADVERTISING 275395 2 18910629 17802699 18910629 STUDENT TUITION AND FEES 611310 708986 708986 708986 677343 677343 79855 0 79855 79855 79855 31690836 201 32090823 0 -399987 201 -399786 -399786 OTHER INCOME 611710 1498 1498 1498 19978525 710484 0 357412 39798 39798 970118 210636 759482 2643871 2211541 207178 225152 168358 104327 59853 4178 339707 226665 91972 21070 244885 164127 65502 15256 53602 53602 32114 32114 169155 116353 22717 30085 1266108 1190189 75919 16098 1016 15060 22 284056 284056 260166 130083 104066 26017 90915 54711 28004 8200 47566 26544 16725 4297 271541 135771 108616 27154 182046 182046 DUES AND SUBSCRIPTIONS 115538 79481 31010 5047 SPECIAL EVENTS 86525 86525 RECRUITMENT 85651 3373 82278 UTILITIES 59952 59952 488691 201320 277484 9887 7916461 4076327 3387850 452284 854125 1523775 11608761 1423369 10000 0 45836 104961 40000 20000 5531022 4299388 150767 147083 14429131 1051258 7981489 13377873 9158000 25885768 35380000 46782217 914908 1645705 914908 1645705 X 34450282 45127227 14810 9285 34465092 45136512 35380000 46782217 12062064 -1390644 0 X X 0 1 X 1 0 X 3420000 3420000 2586278 334061 2252217 295289 237254 58035 314198 314198 0 7813366 165745 7647621 13377873 X 18548083 -1390644 -39798 -1430442 19978525 0 19978525 7876663 0 7876663 39798 39798 7916461 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 -39,798. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID 39,798. 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 90 39798 PART I, LINE 2: CLAREMONT LINCOLN UNIVERSITY PROVIDES FINANCIAL ASSISTANCE TO QUALIFIED STUDENTS. 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 0 0 0 0 0 0 0 0 EILEEN ARANDA PRESIDENT 329463 0 21500 0 30911 0 24489 0 12910 0 419273 0 0 0 LINDA RABITOY CFO 148445 0 0 0 11205 0 12000 0 2972 0 174622 0 0 0 NANCY BARNES DIRECTOR OF HUMAN RESOURCES 136047 0 0 0 12684 0 0 0 9657 0 158388 0 0 0 JOSEPH SALLUSTIO EXECUTIVE VP/COO 188117 0 0 0 5231 0 0 0 22488 0 215836 0 0 0 STANLEY WARD DEAN, CAPSTONE STUDIES 118397 0 0 0 0 0 10000 0 23357 0 151754 0 0 0 DAVID CARTER VP 175000 0 0 0 7121 0 14000 0 0 0 196121 0 0 0 DARRELL EZELL VP FOR ACADEMIC AFFAIRS 178779 0 0 0 600 0 14400 0 6728 0 200507 0 0 0 EILEEN ARANDA PRESIDENT HOUSING RELOCATION X 100000 20000 0 1 1 20000 X 2 17802699 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER REPORTED ON PART I, COLUMN B, REPRESENTS THE NUMBER OF DONORS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS THE DRAFT OF THE 990 AND APPROVES IT BEFORE FINAL FILING. 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, THE SENIOR VICE PRESIDENT OF OPERATIONS 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, SR VP OF OPERATIONS 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 XII, LINE 2C: THE ORGANIZATION DID NOT MAKE ANY CHANGES TO EITHER IT'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.