BIOLA UNIVERSITY INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BIOLA UNIVERSITY INC (EIN 95-0549600)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-12
IRS object ID: 201401329349301940
Schema version: 2012v2.3
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 D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-12T12:07:26-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GRANT THORNTON	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE CALIFORNIA STREET SUITE 2300	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94111	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	950549600	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Biola University Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% M A PIERCE CPA (INACTIVE)	InCareOfName
Name Control	BIOL	NameControl
Phone	5629036000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	13800 Biola Avenue	AddressLine1
Address Line2	Suite	AddressLine2
City	La Mirada	City
State	CA	State
ZIP Code	90639	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	David Koontz	Name
Title	Assistant Secretary	Title
Phone	5629036000	Phone
Date Signed	2014-05-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHRISTINA BECKWITH	Name
Phone	4159863900	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Barry H Corey	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	13800 Biola Avenue	AddressLine1
City	La Mirada	City
State	CA	State
ZIP Code	90639	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	213738111	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.biola.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1908	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	Biola University is a private Christian university located in Southern California. The mission of the university is biblically centered education, scholarship and service.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	18	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	3778	TotalNbrEmployees
Total Nbr Volunteers	19	TotalNbrVolunteers
Total Gross UBI	6490	TotalGrossUBI
Net Unrelated Business Txbl Income	-2049	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	12045447	ContributionsGrantsPriorYear
Contributions Grants Current Year	8577816	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	170697388	ProgramServiceRevenuePriorYear
Program Service Revenue CY	177315445	ProgramServiceRevenueCY
Investment Income Prior Year	3293552	InvestmentIncomePriorYear
Investment Income Current Year	4041602	InvestmentIncomeCurrentYear
Other Revenue Prior Year	475642	OtherRevenuePriorYear
Other Revenue Current Year	-69815	OtherRevenueCurrentYear
Total Revenue Prior Year	186512029	TotalRevenuePriorYear
Total Revenue Current Year	189865048	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	32177003	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	34884353	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	84735422	SalariesEtcPriorYear
Salaries Etc Current Year	87934457	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	132000	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	132000	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2524099	TotalFundrsngExpCurrentYear
Other Expense Prior Year	54848261	OtherExpensePriorYear
Other Expenses Current Year	55546055	OtherExpensesCurrentYear
Total Expenses Prior Year	171892686	TotalExpensesPriorYear
Total Expenses Current Year	178496865	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	14619343	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	11368183	RevenuesLessExpensesCY
Total Assets BOY	320185708	TotalAssetsBOY
Total Assets EOY	373391680	TotalAssetsEOY
Total Liabilities BOY	140218284	TotalLiabilitiesBOY
Total Liabilities EOY	175320851	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	179967424	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	198070829	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	SEE SCHEDULE O	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	69249681	Expense
Grants	17230942	Grants
Revenue	87619170	Revenue
Description	See Schedule O	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	32245120	Expense
Grants	8023341	Grants
Revenue	40798609	Revenue
Description	See Schedule O	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	11364577	Expense
Grants	2827773	Grants
Revenue	14379198	Revenue
Description	See Schedule O	Description

Activity Other ActivityOther (6 entries)

ExpenseExpense	GrantsGrants	RevenueRevenue	DescriptionDescription
1934941	481459	2448212	School of Professional Studies
9685680	2410024	12254948	School of Intercultural Studies
6447235	1604223	8157458	School of Education
5920190	1473082	7490608	School of Business
1684073	419037	2130799	Interterm
1665729	414472	2107588	Summer School

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	27337848	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	6802297	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	34589613	TotalOfOtherProgramServiceRev
Total Program Service Expense	140197226	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	true	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	true	MoreThan5000KToIndividuals
Professional Fundraising	true	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	true	LoanToOfficerOrDQP
Grant To Related Person	true	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	405	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	3778	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	true	ForeignFinancialAccount
Name Of Foreign Country	GM	NameOfForeignCountry
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	18	NbrVotingGoverningBodyMembers
Number Independent Voting Members	16	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	M A PIERCE CPA INACTIVE	NamePerson
Telephone Number	5629034777	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	13800 BIOLA AVENUE	AddressLine1
City	La Mirada	City
State	CA	State
ZIP Code	90639	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (35 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Barry Corey
President	40.0	0.0	X	X	362502	0	79160
William Bauer
Trustee - CYPT	2.0	0.0	X		0	0	0
Dean Bursch
Trustee - CYPT	2.0	0.0	X		0	0	0
Bradley Cole
Trustee	2.0	0.0	X		0	0	0
Dwight Hanger
Trustee	2.0	0.0	X		0	0	0
Promod Hague
Trustee	2.0	0.0	X		0	0	0
Carol Hawkins
Trustee	2.0	0.0	X		0	0	0
Stanley Jantz
Chair	2.0	0.0	X		0	0	0
Ray Johnson
Trustee	2.0	0.0	X		0	0	0
David Karnes
Trustee	2.0	0.0	X		0	0	0
Allan Kavalich
Trustee	2.0	0.0	X		0	0	0
Hannah Lee
Trustee	2.0	0.0	X		0	0	0
Bryan Loritts
Trustee	2.0	0.0	X		0	0	0
Wayne Lowell
Vice Chair	2.0	0.0	X		0	0	0
Michael Maples
Trustee	2.0	0.0	X		0	0	0
Al Mijares
Trustee	2.0	0.0	X		29196	0	0
David Mitchell
Trustee	2.0	0.0	X		0	0	0
Gordon Romberger
Trustee - CYPT	2.0	0.0	X		0	0	0
Jerry Rueb
Trustee	2.0	0.0	X		0	0	0
John Siefker
Trustee	2.0	0.0	X		0	0	0
Kennith Thompson
Trustee	2.0	0.0	X		0	0	0
Greg Balsano
VP of Unviersity Services	40.0	0.0		X	182678	0	29905
Christopher Grace
VP Student Development	40.0	0.0		X	179247	0	91122
David Koontz
Assistant Secretary	40.0	0.0		X	137000	0	61101
Adam Morris
VP Advancement	40.0	0.0		X	175014	0	90934
Irene Neller
VP Marketing Comm	40.0	0.0		X	155967	0	12442
David Nystrom
Provost and Senior VP	40.0	0.0		X	207303	0	34663
Michael Pierce
VP, Bus and Financial Affairs	40.0	0.0		X	215482	0	54421
Gregory Vaughan
VP Enrollment Management	40.0	0.0		X	165708	0	31665
Sandra Weaver
Assistant Secretary	40.0	0.0		X	134553	0	19859
Melanie Taylor
Professor	40.0	0.0			160014	0	64831	X
John Edwards
Professor	40.0	0.0			156076	0	66486	X
Tamra Hocking
Physician, Health Center	40.0	0.0			155363	0	34318	X
Jerry Mackey
Corporate Legal	24.0	0.0			150834	0	38812	X
Scott Rae
Professor	40.0	0.0			151199	0	37573	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2718136	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	747292	TotalOtherCompensation
Number Individuals GT100 K	128	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Bon Appetit Management Company
14730 Beach Blvd Ste 107	LA MIRADA	CA	90638	Food Management	6307426
Sherwood Builders
1401-B S Beach Blvd	LA HABRA	CA	90631	General Contractor	646357
David Riley and Associates
20351 Irvine Ave Ste C3	NEWPORT BEACH	CA	926600236	Advertising	298918
Ron Poulson Associates Inc
766 Lakefield Rd Ste D	WESTLAKE VILLAGE	CA	913612662	General Contractor	158385
Juan Figueroa Electric Inc
12533 Lambert Road	WHITTIER	CA	906062711	General Contractor	155792

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	50	NumberOfContractorsGT100K
Fundraising Events	30463	FundraisingEvents
All Other Contributions	8547353	AllOtherContributions
Noncash Contributions	258852	NoncashContributions
Total Contributions	8577816	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES	611600	145481567	145481567
AUXILIARY SERVICES	611710	25706775	25706775
STUDENT FEES AND FINES	611600	3604237	3604237
FEDERAL STUDENT AID GRANTS	611710	901089	901089
OTHER SALES	611710	428141	428141

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1193636	TotalRevenueColumn
Related Or Exempt Function Income	1193636	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	177315445	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2576003	TotalRevenueColumn
Exclusion	$2,576,003	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	30233	TotalRevenueColumn
Exclusion	$30,233	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	386375	Real
Personal	6548	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	582391	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-196016	Real
Personal	6548	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-189468	TotalRevenueColumn
Exclusion	-$189,468	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	24674191	Securities
Other	28848	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	23179930	Securities
Other	57510	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1494261	Securities
Other	-28662	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1465599	TotalRevenueColumn
Exclusion	$1,465,599	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	65017	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	30463	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	53232	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	11785	TotalRevenueColumn
Exclusion	$11,785	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ADVERTISING INCOME	541800	6490	6490
OTHER REVENUE	900099	71145		71145

Field	Value	IRS element (for citing)
Total Other Revenue	77635	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	189865048	TotalRevenueColumn
Related Or Exempt Function Income	177386590	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	6490	UnrelatedBusinessRevenue
Exclusion	$3,894,152	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	34595125	Total
Program Services	34595125	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	289228	Total
Program Services	289228	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	2223503	Total
Program Services	1659691	ProgramServices
Management And General	563812	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	69046053	Total
Program Services	50402671	ProgramServices
Management And General	17122231	ManagementAndGeneral
Fundraising	1521151	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	3382544	Total
Program Services	2524836	ProgramServices
Management And General	857708	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	8319240	Total
Program Services	6209737	ProgramServices
Management And General	2109503	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	4963117	Total
Program Services	3704624	ProgramServices
Management And General	1258493	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	9776	Total
Program Services	7297	ProgramServices
Management And General	2479	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	53924	Total
Program Services	40251	ProgramServices
Management And General	13673	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	103247	Total
Program Services	77067	ProgramServices
Management And General	26180	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	132000	Total
Fundraising	132000	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	350825	Total
Program Services	261885	ProgramServices
Management And General	88940	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1820473	Total
Program Services	1250101	ProgramServices
Management And General	424549	ManagementAndGeneral
Fundraising	145823	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1416629	Total
Program Services	1011445	ProgramServices
Management And General	343597	ManagementAndGeneral
Fundraising	61587	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3939383	Total
Program Services	2887161	ProgramServices
Management And General	980794	ManagementAndGeneral
Fundraising	71428	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	2554862	Total
Program Services	1886035	ProgramServices
Management And General	640703	ManagementAndGeneral
Fundraising	28124	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	3461878	Total
Program Services	2569227	ProgramServices
Management And General	872789	ManagementAndGeneral
Fundraising	19862	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	3172318	Total
Program Services	2303554	ProgramServices
Management And General	782538	ManagementAndGeneral
Fundraising	86226	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	325110	Total
Program Services	233008	ProgramServices
Management And General	79155	ManagementAndGeneral
Fundraising	12947	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	6721142	Total
Program Services	5007822	ProgramServices
Management And General	1701201	ManagementAndGeneral
Fundraising	12119	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	9478222	Total
Program Services	7029799	ProgramServices
Management And General	2388084	ManagementAndGeneral
Fundraising	60339	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	842023	Total
Program Services	628512	ProgramServices
Management And General	213511	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CONTRACTOR LABOR	6039081	4428911	1504540	105630
CAFETERIA MEALS EXPENSE	5940821	4356849	1480060	103912
LICENSES AND FEES	2633201	1931124	656020	46057
COST OF GOODS SOLD	2452574	1798656	611019	42899

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	4230566	Total
Program Services	3102610	ProgramServices
Management And General	1053961	ManagementAndGeneral
Fundraising	73995	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	178496865	Total
Program Services	140197226	ProgramServices
Management And General	35775540	ManagementAndGeneral
Fundraising	2524099	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	14934549	BOY
EOY	17305415	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	8599755	BOY
EOY	55106388	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	5276504	BOY
EOY	4995764	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1911703	BOY
EOY	2326883	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	980468	BOY
EOY	1089409	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	5080591	BOY
EOY	8070473	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1526790	BOY
EOY	704604	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	921007	BOY
EOY	991452	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	247083268	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	100334181	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	149279154	BOY
EOY	146749087	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	104553426	BOY
EOY	109500125	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	4673812	BOY
EOY	4292815	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	12984043	BOY
EOY	12541314	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	9463906	BOY
EOY	9717951	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	320185708	BOY
EOY	373391680	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	12693769	BOY
EOY	12960987	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	3318401	BOY
EOY	6087440	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	92605844	BOY
EOY	132346952	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	15672826	BOY
EOY	11769930	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	15927444	BOY
EOY	12155542	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	140218284	BOY
EOY	175320851	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	144249166	BOY
EOY	158177240	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	19409345	BOY
EOY	21830035	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	16308913	BOY
EOY	18063554	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	179967424	BOY
EOY	198070829	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	320185708	BOY
EOY	373391680	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	11368183	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	7194493	ReconciliationUnrealizedInvest
Reconcilation Other Changes	-459271	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts
Agent Trustee Etc	true	AgentTrusteeEtc
Beginning Balance	1190193	BeginningBalance
Additions During Year	20890	AdditionsDuringYear
Distributions During Year	638986	DistributionsDuringYear
Ending Balance	572097	EndingBalance
Included On FS	false	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	74454177	BeginningOfYearBalance
Contributions	8293758	Contributions
Investment Earnings Or Losses	7409398	InvestmentEarningsOrLosses
Grants Or Scholarships	2130553	GrantsOrScholarships
Other Expenditures	202337	OtherExpenditures
End Of Year Balance	87824443	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	69925592	BeginningOfYearBalance
Contributions	7131678	Contributions
Investment Earnings Or Losses	-492943	InvestmentEarningsOrLosses
Grants Or Scholarships	1872138	GrantsOrScholarships
Other Expenditures	238012	OtherExpenditures
End Of Year Balance	74454177	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	55957775	BeginningOfYearBalance
Contributions	8914823	Contributions
Investment Earnings Or Losses	7336522	InvestmentEarningsOrLosses
Grants Or Scholarships	2004312	GrantsOrScholarships
Other Expenditures	279216	OtherExpenditures
End Of Year Balance	69925592	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	48701341	BeginningOfYearBalance
Contributions	5889673	Contributions
Investment Earnings Or Losses	3400253	InvestmentEarningsOrLosses
Grants Or Scholarships	1936703	GrantsOrScholarships
Other Expenditures	96789	OtherExpenditures
End Of Year Balance	55957775	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	51378683	BeginningOfYearBalance
Contributions	4329624	Contributions
Investment Earnings Or Losses	-5539327	InvestmentEarningsOrLosses
Grants Or Scholarships	1404997	GrantsOrScholarships
Other Expenditures	62642	OtherExpenditures
End Of Year Balance	48701341	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.72600	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.18300	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.09100	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	true	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1997615	OtherCostOrOtherBasis
Book Value	1997615	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	198618969	OtherCostOrOtherBasis
Depreciation	62744329	Depreciation
Book Value	135874640	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	433183	OtherCostOrOtherBasis
Depreciation	86637	Depreciation
Book Value	346546	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	46033501	OtherCostOrOtherBasis
Depreciation	37503215	Depreciation
Book Value	8530286	BookValue

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildings
Total Of Book Value Land Buildings	146749087	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
LIABILITIES FOR ANNUITIES PAYABLE	$6,560,126
AMOUNTS HELD ON BEHALF OF OTHERS	$1,357,095
ASSET RETIREMENT OBLIGATION	$1,218,105
PERKINS NSL	$3,020,216

Field	Value	IRS element (for citing)
Total Of Amounts	12155542	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	161456263	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	7194493	NetUnrealizedGainsInvestments
Other Revenues	91171	OtherRevenues
Revenue Not Rptd F990	7285664	RevenueNotRptdF990
Revenue Subtotal	154170599	RevenueSubtotal
Investment Expenses Not Included	350825	InvestmentExpensesNotIncluded
Other Revenues Not Included	35343624	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	35694449	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	189865048	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	143352858	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	91171	OtherExpensesIncluded
Expenses Not Rptd F990	91171	ExpensesNotRptdF990
Expenses Subtotal	143261687	ExpensesSubtotal
Investment Expenses Not Included2	350825	InvestmentExpensesNotIncluded2
Other Expenses Not Included	34884353	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	35235178	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	178496865	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Trust, Escrow, and Custodial Arrangement	Schedule D, Part IV, Line 1b	Biola (or its designated individual) is named as administrator or successor trustee on testamentary gifts (estates or revocable living trusts). When the agreement matures upon the death of the grantor, Biola assumes its fiduciary role to marshal assets, pay expenses and distribute beneficiary payments. The administration of each arrangement may last several years until all distributions are made and the accounts are closed.
Intended Use of Endowment Funds	Schedule D, Part V, Line 4	The endowment earnings are used to underwrite the programs and administration of the university, with specific appropriations made to student aid, academic programs and facility maintenance.
ASC 740 Footnote	Schedule D, Part X, Line 2	The University follows ASC 740, Accounting for Income Taxes, which establishes for all entities, including pass-through entities, a minimum threshold for financial statement recognition of the benefit of positions taken in filing tax returns (including whether an entity is taxable in a particular jurisdiction) and requires certain expanded tax disclosures. The open federal tax years for the University are generally tax years ended June 30, 2010 through 2013 and the open California state tax years are generally tax years ended June 30, 2009 through 2013. Management believes that no uncertain tax positions exist for the University at June 30, 2013 and 2012 and management does not anticipate a change in uncertain tax benefits in the 12 months following June 30, 2013.
Reconciliation of Revenue	Schedule D, Part XI, Line 2d	Fundraising Expense $ 53,232 Arrington Square $ 37,939 ----------- Total Adjustments $ 91,171 Schedule D, Part XI, Line 4b Arrington Square $ 249,133 Split-Interest Agreements $ 210,138 Student Aid $34,884,353 ----------- Total Adjustments $35,343,624 Reconciliation of Expenses Schedule D, Part XII, Line 2d Fundraising Expense $ 53,232 Arrington Square $ 37,939 ----------- Total Adjustments $ 91,171 Schedule D, Part XII, Line 4b Student Financial Aid $34,884,353

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Nondiscriminatory Policy	Schedule E, Line 3	Biola publicizes its racially nondiscrimination policy through advertisements, Broadcasts, and mailers. It is also included on the Universities website, in its catalogue and student handbook. Discrimination by Race Schedule E, Line 5d Biola does not discriminate with regard to race in the awarding of any institutionally funded scholarships or other financial assistance, however, the university assists in administration of a limited number of small privately donated scholarship funds that (among other factors) favor members of one or more racial minority groups and do not significantly derogate from the university's racially nondiscrimination policy.
Financial Aid or Assistance from Governmental Agency	Schedule E, Line 6a	Biola University serves as a conduit to receive and disburse student aid funds from governmental agencies such as The Department of Education and Department of Health and Human Services under the following programs: Federal Academic Competiveness Grant Program, Federal Pell Award Grant Program, Federal Perkins Loan Program, Federal National Smart Grant Program, Federal Nursing Student Loan Program, Federal Supplemental Educational Opportunity Grant, Federal Work Study.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	true	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (6 entries)

RegionRegion	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
East Asia and the Pacific	91	Program Services	Study Abroad	278937
Central America and the Caribbean	72	Program Services	Study Abroad	84093
Europe (Including Iceland and Greenland)	121	Program Services	Study Abroad	856493
Sub-Saharan Africa	18	Program Services	Study Abroad	62693
Russia and the Newly Independent States	57	Program Services	Study Abroad	112418
South Asia	9	Program Services	Study Abroad	70311

Field	Value	IRS element (for citing)
Subtotal Number Of Employees	368	SubtotalNumberOfEmployees
Total Number Of Employees	368	TotalNumberOfEmployees
Subtotal Amount Spent	1464945	SubtotalAmountSpent
Total Amount Spent	1464945	TotalAmountSpent

Grants To Ind Outside US GrantsToIndOutsideUS (3 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement
Scholarships/ Student Aid	Russia and the Newly Independent States	17	75217	Student Acct
Scholarships/ Student Aid	East Asia and the Pacific	17	109600	Student Acct
Scholarships/ Student Aid	Europe (Including Iceland and Greenland)	22	104411	Student Acct

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	true	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	true	OwnForeignCorp
Passive Foreign Invest Co	true	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	Financial Aid or Assistance from Governmental Agency	Identifier
Return Reference	Schedule F, Part I, Line 2	ReturnReference
Explanation	The procedures for monitoring the use of scholarship grant funds outside the United States are consistent with the procedures used for monitoring all student scholarships made by the university. Accounting for Expenditures and Grants Schedule F, Part I, Column F; Part II, Line 1; and Part III Expenditures and grants are accounted for based on the amount of cash expended. Recipients of Grants Schedule F, Part III, Column C The number of recipients reported in Part III is the actual number of scholarship recipients.	Explanation

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Email Solicitations	X	EmailSolicitations
In Person Solicitations	X	InPersonSolicitations
Agreement Ref Fundraising	true	AgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation

Field	Value	IRS element (for citing)
Name Of Individual	Fulcrum Philanthropy	NameOfIndividual

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5870 Trinity Parkway Suite 400	AddressLine1
City	Centreville	City
State	VA	State
ZIP Code	20120	ZIPCode

Field	Value	IRS element (for citing)
Activity	Fundraising	Activity
Fundraiser Control Of Funds	false	FundraiserControlOfFunds
Gross Receipts	0	GrossReceipts
Amount Retained By Contractor	132000	AmountRetainedByContractor
Net To Organization	-132000	NetToOrganization

Field	Value	IRS element (for citing)
Total Gross Receipts	0	TotalGrossReceipts
Total Retained By Contractors	132000	TotalRetainedByContractors
Total Net To Organization	-132000	TotalNetToOrganization
Licensed States	CA	LicensedStates
Licensed States	OR	LicensedStates
Licensed States	WA	LicensedStates

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Golf Tournament	NameOfEvent1
Gross Receipts Event1	48778	GrossReceiptsEvent1
Charitable Contributions Event1	21438	CharitableContributionsEvent1
Gross Revenue Event1	27340	GrossRevenueEvent1
Non Cash Prizes Event1	1545	NonCashPrizesEvent1
Rent Facility Costs Event1	20112	RentFacilityCostsEvent1
Food And Beverage Event1	593	FoodAndBeverageEvent1
Other Direct Expenses Event1	14740	OtherDirectExpensesEvent1
Name Of Event2	Youth Fundrsng	NameOfEvent2
Gross Receipts Event2	31032	GrossReceiptsEvent2
Charitable Contributions Event2	9025	CharitableContributionsEvent2
Gross Revenue Event2	22007	GrossRevenueEvent2
Rent Facility Costs Event2	530	RentFacilityCostsEvent2
Food And Beverage Event2	1202	FoodAndBeverageEvent2
Entertainment Event2	725	EntertainmentEvent2
Other Direct Expenses Event2	3369	OtherDirectExpensesEvent2
Total Number Of Other Events	3	TotalNumberOfOtherEvents
Gross Receipts Other Events	15670	GrossReceiptsOtherEvents
Gross Revenue Other Events	15670	GrossRevenueOtherEvents
Other Direct Expenses Other Events	10416	OtherDirectExpensesOtherEvents
Gross Receipts Total	95480	GrossReceiptsTotal
Charitable Contributions Total	30463	CharitableContributionsTotal
Gross Revenue Total Events	65017	GrossRevenueTotalEvents
Non Cash Prizes Total Events	1545	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	20642	RentFacilityCostsTotalEvents
Food And Beverage Total Events	1795	FoodAndBeverageTotalEvents
Entertainment Total Events	725	EntertainmentTotalEvents
Other Direct Expenses Total Events	28525	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	53232	DirectExpenseSummaryEvents
Net Income Summary	11785	NetIncomeSummary

Form990 Schedule G Part IV Form990ScheduleGPartIV

Field	Value	IRS element (for citing)
Identifier	Highest Paid Fundraisers	Identifier
Return Reference	Part I, Line 2b	ReturnReference
Explanation	Fulcrum Philanthropy primarily helps individuals with estate planning. The company connects these individuals with universities like Biola, so that they may incorporate donations to the schools in their estate plans. The relationship with Fulcrum Philanthropy typically does not generate current gifts; rather, the University benefits long term as wills and trusts mature.	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	Institutional Scholarships	TypeOfGrant
Number Of Recipients	6000	NumberOfRecipients
Amount Of Cash Grant	34595125	AmountOfCashGrant
Method Of Valuation	N/A	MethodOfValuation
Description Of Non Cash Assistance	N/A	DescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Process for Monitoring Grants	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	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.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Personal Services	X	PersonalServices
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (15 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Greg Balsano
VP of Unviersity Services	181315	0	0	0	1363	0	14568	0	15337	0	212583	0	0	0
Melanie Taylor
Professor	159673	0	0	0	341	0	8921	0	55910	0	224845	0	0	0
Barry Corey
President	361260	0	0	0	1242	0	22400	0	56760	0	441662	0	0	0
John Edwards
Professor	155922	0	0	0	154	0	8032	0	58454	0	222562	0	0	0
Christopher Grace
VP Student Development	178925	0	0	0	322	0	12920	0	78202	0	270369	0	0	0
Tamra Hocking
Physician, Health Center	155119	0	0	0	244	0	12564	0	21754	0	189681	0	0	0
David Koontz
Assistant Secretary	136515	0	0	0	485	0	11120	0	49981	0	198101	0	0	0
Jerry Mackey
Corporate Legal	149947	0	0	0	887	0	12510	0	26302	0	189646	0	0	0
Adam Morris
VP Advancement	174850	0	0	0	164	0	14560	0	76374	0	265948	0	0	0
Irene Neller
VP Marketing Comm	154579	0	0	0	1388	0	11976	0	466	0	168409	0	0	0
David Nystrom
Provost and Senior VP	206855	0	0	0	448	0	16648	0	18015	0	241966	0	0	0
Michael Pierce
VP, Bus and Financial Affairs	215188	0	0	0	294	0	16648	0	37773	0	269903	0	0	0
Scott Rae
Professor	150874	0	0	0	325	0	8632	0	28941	0	188772	0	0	0
Gregory Vaughan
VP Enrollment Management	165076	0	0	0	632	0	13392	0	18273	0	197373	0	0	0
Sandra Weaver
Assistant Secretary	134089	0	0	0	464	0	10800	0	9059	0	154412	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	Travel for Companions	Identifier
Return Reference	Schedule J, Part I, Line 1a	ReturnReference
Explanation	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. Personal Services and tax indemnification Schedule J, Part I, Line 1a On occasion the President is reimbursed for house-cleaning services in conjunction with university events held in his personal resident and for childcare 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.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CA Municipal Finance Authority
A	201563466	13048TCU5	2008-03-13	94006015	Refund of 2002, Bond & Reserve Fun	false	false	false
CA Municipal Finance Authority
B	201563466	13048TPZO	2013-04-25	40189220	Construction of Building and Parki	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Amount Bond DefeasedAmountBondDefeased	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Amount UnspentAmountUnspent	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	0	0	94006015	9288369	0	0	1806049	0	3094380	0	79711736	0	true	false	true	true
B	0	0	40189220	0	3693060	0	488400	0	0	2354827	0	33652933	false	false	false	true

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Remedial Action TakenRemedialActionTaken	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	false	true	false	false	0	false	false	false	true
B	false	false	false	false	0	false	false	false	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Business Name Line1NameOfGICProvider/BusinessNameLine1	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs	Rebate Not Due YetRebateNotDueYet
0
A	false	true	false	false	false	0	false	true
0
B	false		false	false	false	0	false	true	true

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	true
B	true

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	Schedule K, Part IV, Question 2c	Identifier
Return Reference	0	ReturnReference
Explanation	The rebate computation for the 2008 bond was performed on April 22, 2013.	Explanation

Schedule L IRS990ScheduleL

Loan Table LoanTable (3 entries)

Purpose Of LoanPurposeOfLoan	Loan From OrganizationLoanFromOrganization	Original PrincipalOriginalPrincipalAmount	Balance DueBalanceDue	DefaultDefault	Approved By BoardApprovedByBoard	Written AgreementWrittenAgreement
Barry H Corey
Housing Assistance	X	$1,097,656	933593	false	true	true
Michael A Pierce
Housing Assistance	X	$50,000	50000	false	true	true
David Nystrom
Housing Assistance	X	$105,000	105816	false	true	true

Field	Value	IRS element (for citing)
Total Balance Due	1089409	TotalBalanceDue

Form990 Schedule L Part III Form990ScheduleLPartIII

Field	Value	IRS element (for citing)
Name Of Interested Person	Al Mijares	NameOfInterestedPerson
Relationship With Organization	Trustee	RelationshipWithOrganization
Amount Of Grant	29196	AmountOfGrant
Type Of Assistance	Tuition Waiver	TypeOfAssistance
Purpose Of Assistance	Education	PurposeOfAssistance

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	Adam Morris	NamePerson

Field	Value	IRS element (for citing)
Relationship	Officer (V.P.)	Relationship
Amount Of Transaction	301036	AmountOfTransaction
Description Of Transaction	Sales of Assets	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	Asset Purchases	Identifier
Return Reference	Schedule L, part IV	ReturnReference
Explanation	The University purchased housing furniture from a business in which Adam Morris has a financial interest. The University believes the products are the best available value.	Explanation

Schedule M IRS990ScheduleM

Works Of Art WorksOfArt

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	5	NumberOfContributions
Noncash Contribs Rptd F990	4865	NoncashContribsRptdF990
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Art Historical Treasures		ArtHistoricalTreasures
Art Fractional Interest		ArtFractionalInterest

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	15905	NoncashContribsRptdF990
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenues

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	5093	NoncashContribsRptdF990
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Cars And Other Vehicles		CarsAndOtherVehicles
Boats And Planes		BoatsAndPlanes
Intellectual Property		IntellectualProperty

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	4446	NumberOfContributions
Noncash Contribs Rptd F990	201307	NoncashContribsRptdF990
Method Of Determining Revenues	Market Value	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Securities Closely Held Stock		SecuritiesCloselyHeldStock
Securities Prtnrshp Trust Intrsts		SecuritiesPrtnrshpTrustIntrsts
Securities Miscellaneous		SecuritiesMiscellaneous
Qualified Contrib Hist Struct		QualifiedContribHistStruct
Qualified Contrib Other		QualifiedContribOther
Real Estate Residential		RealEstateResidential
Real Estate Commercial		RealEstateCommercial
Real Estate Other		RealEstateOther
Collectibles		Collectibles
Food Inventory		FoodInventory
Drugs And Medical Supplies		DrugsAndMedicalSupplies
Taxidermy		Taxidermy
Historical Artifacts		HistoricalArtifacts
Scientific Specimens		ScientificSpecimens
Archaeological Artifacts		ArchaeologicalArtifacts

Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	Equipment	57	12938	Market Value
X	Misc Items	484	18744	Market Value

Field	Value	IRS element (for citing)
Number Of8283 Received	0	NumberOf8283Received
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	true	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Number of Contributions	Schedule M, Part I, Column B	The number of contributions was determined based on the number of contributions received.
Use of Third Parties	Schedule M, Part I, Line 32b	The university utilizes Cars2Charities to receive and sell contributions. Cars2Charities receipts the donation, and then makes a contribution to the university.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Organization's Mission	Form 990, Part III, Line 1	Biola University is a private Christian university located in Southern California. For over 105 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 seven schools, Biola offers degrees ranging from Bachelor of Arts to Doctoral degree.
Program Services	Form 990, Part III, Line 4a	School of Arts and Sciences: The School of Arts and Sciences is more than a collection of departments. Our goal is to teach the connectedness of all knowledge, helping students explore a wide range of disciplines and the contributions that each can make to the web of understanding. Form a Biblical worldview, we seek to challenge students to explore and develop knowledge, skills, and attributes that will enable them to understand, express, care for, and celebrate God's diverse and complex world, that in it they might seek and humbly serve the kingdom of God. Beyond the classroom, our students learn experientially, connecting their studies to the contexts of life that they might love their neighbors in the places and positions beyond Biola where God may lead them. More than granting a degree, we hope to awaken the joys of learning so that liberal arts might be a lifelong passion.
Program Services	Form 990, Part III, Line 4b	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 Statement of Doctrine and Explanatory Notes. 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 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 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 expose the inner meaning 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 of religion 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.
Program Services	Form 990, Part III, Line 4c	Rosemead School of Psychology: Rosemead's educational distinctive 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 a 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 the Church's role of ministering to the whole person. Students designing to focus on their professional practice on children, couples or families may take an emphasis in Family-Child Psychology. This emphasis requires completion of elective courses in addition to the regular doctoral requirements. Students emphasizing in Family-Child Psychology also write their dissertations or doctoral research papers in a family-child area, spend their year-long outpatient practicum in a setting where at least one-half of their work is with children, couples or families, and complete an internship in a setting where at least one-third of their work is with a family-child population. They may also elect other family related courses such as Development of Religious Understanding in Children and Adolescents, and Human Sexuality. At the heart of an effective training program in professional psychology is the opportunity to develop the personal insights and skills necessary for empathic and effective interaction with a wide range of settings. In order to meet this need, Rosemead has developed a sequence of experiences designed to promote personal growth and competence in interpersonal relationships as well as specific clinical skills. Beginning in their first year of study, students participate in a variety of activities designed to promote professional awareness and personal growth. The first year activities include active training in empathy skills in an on-campus pre-practicum experience. The pre-practicum course consists of exercises to assess and facilitate interpersonal skills, and an initial opportunity for the student to with a volunteer college client in a helping role. During the second year, all students participate in interpersonal training therapy. As participants, students personally experience some of the growth-producing aspects of interpersonal relationships. In addition, students begin their formal practicum and psychotherapy lab courses in the second year. Students are placed in such professional facilities as outpatient clinics, hospitals, college counseling centers, public schools and community health organizations on the basis of their individual readiness, needs and interest. These practicum experiences are supervised both by Rosemead's faculty and qualified professionals working in the practicum agencies. In the psychotherapy lab courses, students receive both instruction and supervised experience, offering clinical services from the theoretical orientation of the course. Students elect lab courses from offerings such as Introduction to Child & Adolescent Therapy, Marriage and Family Therapy, Group Therapy, Cognitive Behavioral Therapy with Children, Gestalt Therapy, and Biofeedback. During the third year most doctoral students take two or three psychotherapy lab courses, work in an adult outpatient practicum setting, and begin individual training therapy. This therapy is designed to give the student first-hand experience in the role of a client and is considered an opportunity for both personal growth and for learning therapeutic principles and techniques. A minimum of 50 hours of individual training is required. Such issues as timing, choice of therapist and specific goals are determined by students in conjunction with their advisors and the Clinical Training Committee. When doctoral students reach their fourth year, most of their time is spent in electives from the therapy, integration, and general psychology courses, advanced practicum assignments, and independent study or research. This step-by-step progression in professional training experiences gives the student personal experience with a wide range of personalities in a variety of settings and provides the necessary preparation for a full-time internship during the year of study.
Other Program Services	Form 990, Part III, Line 4d	School of Professional Studies: Biola University's School of Professional Studies provides a variety of undergraduate and graduate academic programs that offer an alternative educational delivery system for Christian adult learners. Our undergraduate and graduate programs are designed specifically for working adults, with classes offered on week nights and weekends. We offer the following degree programs: BOLD Program: The BOLD program is an innovative undergraduate degree completion program for Christian adults who have completed up to 50 units of college credit and who desire an accredited Bachelor of Science (BS) degree in Organizational Leadership or Bachelor of Arts (BA) degree in Psychology. These degree programs are offered at five locations throughout Southern California and includes, Inglewood, La Mirada, and San Diego County, California. The Master of Arts degree in Organizational Leadership is designed to equip Christian men and women to become effective leaders in their organizations, companies, and churches. Designed for working adults, the MOL integrates a Biblical worldview and intentional character development into the teaching of leadership skills and business principles. 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 undergraduate department of anthropology and intercultural studies is centered around mandate given by the Lord Jesus Christ to make disciples of every nation based on an understanding of both human beings and culture. The department strives to enable students to demonstrate a knowledge and an understanding of the theological, historical, sociological, anthropological and linguistic issues of the cross cultural communication of the gospel through a broad range of professions and vocations. It is the desire of the faculty that each student in the program will find in their particular career choice the means to effective cross cultural personal ministry and evangelism. The interdisciplinary emphasis is designed to equip majors with an intercultural experience while providing students with practical skills based on their specific career goals.
Process of Reviewing Form 990	Form 990, Part VI, Section B, Line 11a	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 will post Form 990, excluding Schedule B, prior to filing, on a secure web site and inform the Board of Trustees that it is available for their review.
Conflict of Interest Policy	Form 990, Part VI, Section B, Line 12c	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). Covered persons are required to disclose real or potential conflicts at the time when such conflicts arise. The completed questionnaires from Board members are reviewed by the President's office. All others are reviewed by the Director of Human Resources. Any exceptions are reviewed by the Chief Financial Officer. Any persons with actual or potential conflicts are informed via written communication. Further action is taken as deemed necessary considering the specific nature of the conflict or potential conflict of interest.
Process of Determining Compensation	Form 990, Part VI, Section B, Line 15	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. Form 990, Part VI, Section C, Line 19 While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy, and financial statements be made available for public inspection, the organization makes its financial statements and conflicts of interest policy available on the university's website at www.biola.edu/hr/ehandbook. The governing documents are available upon request.
Financial Statements	Form 990, Part XII, Line 2 and Part IV, Line 12	The organization's June 30, 2013 financial statements are included in the Biola University and wholly subsidiary consolidated financial statements, which are prepared in accordance with GAAP. These audited financial statements are available on Biola's website at www.biola.edu/finance.
Other Change in Net Assets	Form 990, Part XI, Line 9	The Other Change in Net Assets consists of the following: Change in Value of Split-Interest Agreements $(210,138) Loss on Arrington Square $(249,133)

Schedule R IRS990ScheduleR

Form990 Schedule R Part IV Form990ScheduleRPartIV (5 entries)

Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity
Arrington Square Corporation
Leasing Prop.	CA	NA	C Corp
Charitable Remainder Unitrusts (17)
Personal Estate	CA	NA	Trust
Living Trust (4)
Living Trust	CA	NA	Trust
Charitable Remainder Annuity Trust (2)
Personal Estate	CA	NA	TRUST
Medical Trust (1)
Personal Estate	CA	NA	TRUST

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	true	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	true	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	true	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
Arrington Square Corporation
a	211318	Per Agreement
Arrington Square Corporation
k	295906	Per Agreement
Arrington Square Corporation
b	4036000	Cost Basis

Form990 Schedule R Part VII Form990ScheduleRPartVII

Field	Value	IRS element (for citing)
Identifier	Transactions with Related Organizations	Identifier
Return Reference	Schedule R, Part V, Line 2, Column C	ReturnReference
Explanation	The amounts in column c are reported at fair market value.	Explanation