VANGUARD UNIVERSITY OF SO CA: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- VANGUARD UNIVERSITY OF SO CA (EIN 95-6002998)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201411349349307956
- Schema version
- 2012v2.1
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-14T17:33:24-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910189318 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9665 GRANITE RIDGE DRIVE SUITE 600 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92123 | 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 | 956002998 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VANGUARD UNIVERSITY OF SO CAL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | VANG | NameControl |
| Phone | 7145563610 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 FAIR DRIVE | AddressLine1 |
| City | COSTA MESA | City |
| State | CA | State |
| ZIP Code | 92626 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LETTIE COWIE | Name |
| Title | CFO | Title |
| Phone | 7145563610 | Phone |
| Date Signed | 2014-05-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PATRICIA J MAYER | Name |
| PTIN | P00188643 | PTIN |
| Phone | 8586271400 | 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 | LETTIE COWIE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 FAIR DRIVE | AddressLine1 |
| City | COSTA MESA | City |
| State | CA | State |
| ZIP Code | 92626 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 63009287 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.VANGUARD.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1920 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | TO EQUIP EACH STUDENT FOR A SPIRIT-EMPOWERED LIFE OF CHRIST-CENTERED LEADERSHIP AND SERVICE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1048 | TotalNbrEmployees |
| Total Nbr Volunteers | 324 | TotalNbrVolunteers |
| Total Gross UBI | 7190 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 1172 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2822856 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2475424 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 54666371 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 59618455 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -15665 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5647 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -29196 | OtherRevenuePriorYear |
| Other Revenue Current Year | -26438 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 57444366 | TotalRevenuePriorYear |
| Total Revenue Current Year | 62073088 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 17091148 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 18019622 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20143036 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 22006632 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 300000 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 850465 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 17638462 | OtherExpensePriorYear |
| Other Expenses Current Year | 18000398 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 54872646 | TotalExpensesPriorYear |
| Total Expenses Current Year | 58326652 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2571720 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3746436 | RevenuesLessExpensesCY |
| Total Assets BOY | 40977858 | TotalAssetsBOY |
| Total Assets EOY | 40488459 | TotalAssetsEOY |
| Total Liabilities BOY | 34697714 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 30375106 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6280144 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 10113353 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF VANGUARD UNIVERSITY IS TO PURSUE KNOWLEDGE, CULTIVATE CHARACTER, DEEPEN FAITH AND EQUIP EACH STUDENT FOR A SPIRIT-EMPOWERED LIFE OF CHRIST-CENTERED LEADERSHIP AND SERVICE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 37597645 | Expense |
| Grants | 17783740 | Grants |
| Revenue | 50524781 | Revenue |
| Description | UNDERGRADUATE: A 4-YEAR BACHELOR OF ARTS OR SCIENCE DEGREE IN 39 MAJORS AND CONCENTRATIONS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2581917 | Expense |
| Grants | 95249 | Grants |
| Revenue | 5473139 | Revenue |
| Description | PROFESSIONAL STUDIES: PROGRAMS FOR ADULT PROFESSIONALS, AWARDING AN EARLY CHILDHOOD EDUCATION CERTIFICATE, ASSOCIATES OF ARTS DEGREE IN EARLY CHILDHOOD EDUCATION, BACHELOR OF ARTS DEGREES IN BUSINESS, PSYCHOLOGY, EARLY CHILDHOOD EDUCATION AND RELIGION, AND A BACHELOR OF SCIENCE DEGREE IN NURSING. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 632950 | Expense |
| Grants | 26544 | Grants |
| Revenue | 789560 | Revenue |
| Description | GRADUATE EDUCATION: OFFERS MULTIPLE SUBJECT AND SINGLE SUBJECT CALIFORNIA PRELIMINARY TEACHING CREDENTIALS AND AWARDS FIVE MASTER OF ARTS IN EDUCATION DEGREES: M.A. AND PRELIMINARY CREDENTIAL: M.A. WITH PRELIMINARY CREDENTIAL, AND CHRISTIAN EDUCATION LEADERSHIP; M.A. AND CHRISTIAN EDUCATION LEADERSHIP; M.A. IN EDUCATION, INDUCTION; AND M.A. IN EDUCATION, TEACHER LEADERSHIP. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2419833 | Expense |
| Grants | 114089 | Grants |
| Revenue | 2830975 | Revenue |
| Description | OTHER GRADUATE PROGRAMS, INCLUDING: M.A. IN EARLY CHILDHOOD EDUCATION; M.A. IN CLINICAL PSYCHOLOGY; M.A. IN RELIGION; M.A. IN NURSING. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 2419833 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 114089 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 2830975 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 43232345 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 85 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1048 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VANGUARD UNIVERSITY OF SOUTHERN CALIFORNIA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7145563610 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 FAIR DRIVE | AddressLine1 |
| City | COSTA MESA | City |
| State | CA | State |
| ZIP Code | 92626 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| JONATHAN ALLBAUGH | ||||||||
| BOARD MEMBER/CORP. SECRETARY | 1.00 | X | X | 0 | 0 | 0 | ||
| CURT CARSON | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | 1.00 | ||
| DAVID CLARK | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | 40.00 | ||
| VERN CLARK | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| TIM DRESSELHAUS | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| DOUG GREEN | ||||||||
| BOARD MEMBER/VICE CHAIR OF BOARD | 1.00 | X | X | 0 | 0 | 0 | ||
| ROBERT GREINER | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| RICH GUERRA | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| JOHN MARTIN | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| JEREMY MOSER | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| SERGIO NAVARRETE | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| DAVID ODDO | ||||||||
| BOARD MEMBER/CHAIR OF BOARD | 1.00 | X | X | 0 | 0 | 0 | 1.00 | |
| LANCE PITTLUCK | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| TOM PRINCE | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| DELBERT TARR TO 102012 | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| JOHANNA TOWNSEND | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| KEN WAYMAN | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| GEORGE WOOD | ||||||||
| BOARD MEMBER EMERITUS | 1.00 | X | 0 | 0 | 0 | |||
| CAROL TAYLOR TO 61513 | ||||||||
| UNIVERSITY PRESIDENT | 40.00 | X | X | 153052 | 0 | 68222 | 1.00 | |
| PHIL ROBINETTE | ||||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| LETTIE COWIE | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | X | 148358 | 0 | 11200 | 1.00 | ||
| KELLY KANNWISHER | ||||||||
| VP FOR UNIVERSITY ADVANCEMENT | 40.00 | 131173 | 0 | 5400 | 1.00 | X | ||
| KIM JOHNSON | ||||||||
| INTERIM VP-ADVANCEMENT | 40.00 | 153000 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 585583 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 84822 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | 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 | |||||
| 2400 YORKMONT RD | CHARLOTTE | NC | 28217 | FOOD SERVICES | 2740644 |
| ARAMARK | |||||
| 24818 NETWORK PLACE | CHICAGO | IL | 606731248 | MAINTENANCE AND GROUNDSKEEPING | 1836155 |
| CITY PLUMBING | |||||
| 8630 CLETA ST | DOWNEY | CA | 90241 | PLUMBING | 662515 |
| CPI CONSULTANTS INC | |||||
| 5423 HARVEY WAY | LONG BEACH | CA | 90808 | ARCHITECTURE | 514872 |
| LB&K | |||||
| 154 S VALENCIA | GLENDORA | CA | 91741 | CONSTRUCTION | 477047 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
| Fundraising Events | 46730 | FundraisingEvents |
| Related Organizations | 84765 | RelatedOrganizations |
| Government Grants | 9750 | GovernmentGrants |
| All Other Contributions | 2334179 | AllOtherContributions |
| Noncash Contributions | 29645 | NoncashContributions |
| Total Contributions | 2475424 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| STUDENT TUITION AND FEES | 611710 | 49843321 | 49843321 |
| AUXILIARY ENTERPRISES | 611710 | 8729334 | 8729334 |
| SUPPORT SERVICES - OTHER | 611710 | 1045800 | 1045800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 59618455 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12604 | TotalRevenueColumn |
| Exclusion | $12,604 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 116463 | Securities |
| Other | 740000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 113420 | Securities |
| Other | 750000 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3043 | Securities |
| Other | -10000 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -6957 | TotalRevenueColumn |
| Exclusion | -$6,957 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 39151 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 46730 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 72779 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -33628 | TotalRevenueColumn |
| Exclusion | -$33,628 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RENTAL REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 7190 | TotalRevenueColumn |
| Unrelated Business Revenue | 7190 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 7190 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 62073088 | TotalRevenueColumn |
| Related Or Exempt Function Income | 59618455 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 7190 | UnrelatedBusinessRevenue |
| Exclusion | -$27,981 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18019622 | Total |
| Program Services | 18019622 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 388518 | Total |
| Management And General | 388518 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17967222 | Total |
| Program Services | 13795638 | ProgramServices |
| Management And General | 3896984 | ManagementAndGeneral |
| Fundraising | 274600 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2231796 | Total |
| Program Services | 1648411 | ProgramServices |
| Management And General | 542548 | ManagementAndGeneral |
| Fundraising | 40837 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1419096 | Total |
| Program Services | 1055238 | ProgramServices |
| Management And General | 338388 | ManagementAndGeneral |
| Fundraising | 25470 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4773191 | Total |
| Program Services | 3019276 | ProgramServices |
| Management And General | 1753915 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50542 | Total |
| Management And General | 50542 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89658 | Total |
| Management And General | 89658 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 300000 | Total |
| Fundraising | 300000 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1640873 | Total |
| Program Services | 365962 | ProgramServices |
| Management And General | 1274911 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 281114 | Total |
| Program Services | 17028 | ProgramServices |
| Management And General | 209836 | ManagementAndGeneral |
| Fundraising | 54250 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3407034 | Total |
| Program Services | 1570938 | ProgramServices |
| Management And General | 1755383 | ManagementAndGeneral |
| Fundraising | 80713 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 835050 | Total |
| Program Services | 201972 | ProgramServices |
| Management And General | 633078 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 886039 | Total |
| Program Services | 386138 | ProgramServices |
| Management And General | 499901 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1239605 | Total |
| Program Services | 1016719 | ProgramServices |
| Management And General | 168020 | ManagementAndGeneral |
| Fundraising | 54866 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105009 | Total |
| Program Services | 65156 | ProgramServices |
| Management And General | 20124 | ManagementAndGeneral |
| Fundraising | 19729 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1653277 | Total |
| Program Services | 777718 | ProgramServices |
| Management And General | 875559 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2183676 | Total |
| Program Services | 1017594 | ProgramServices |
| Management And General | 1166082 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 270901 | Total |
| Program Services | 6868 | ProgramServices |
| Management And General | 264033 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| DUES AND MEMBERSHIPS | 250612 | 152937 | 97675 |
| PROFESSIONAL DEVELOPMEN | 149738 | 57886 | 91852 |
| PROPERTY TAX | 125490 | 125490 | |
| PROGRAM EVENTS EXPENSE | 44238 | 44238 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14351 | Total |
| Program Services | 13006 | ProgramServices |
| Management And General | 1345 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58326652 | Total |
| Program Services | 43232345 | ProgramServices |
| Management And General | 14243842 | ManagementAndGeneral |
| Fundraising | 850465 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8585400 | BOY |
| EOY | 6939299 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 78212 | BOY |
| EOY | 452255 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1900979 | BOY |
| EOY | 1869783 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2058745 | BOY |
| EOY | 2000440 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 520387 | BOY |
| EOY | 592940 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 64768023 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 38053741 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25833811 | BOY |
| EOY | 26714282 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 554722 | BOY |
| EOY | 494336 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1445602 | BOY |
| EOY | 1425124 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40977858 | BOY |
| EOY | 40488459 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3051809 | BOY |
| EOY | 2746823 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1316762 | BOY |
| EOY | 1866213 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1327536 | BOY |
| EOY | 9281 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24652865 | BOY |
| EOY | 23143664 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4348742 | BOY |
| EOY | 2609125 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34697714 | BOY |
| EOY | 30375106 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2010465 | BOY |
| EOY | 5225787 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4256232 | BOY |
| EOY | 4836984 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13447 | BOY |
| EOY | 50582 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6280144 | BOY |
| EOY | 10113353 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40977858 | BOY |
| EOY | 40488459 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3746436 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 86773 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | 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
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1723320 | OtherCostOrOtherBasis |
| Book Value | 1723320 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 44447719 | OtherCostOrOtherBasis |
| Depreciation | 21989307 | Depreciation |
| Book Value | 22458412 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1320105 | OtherCostOrOtherBasis |
| Depreciation | 423889 | Depreciation |
| Book Value | 896216 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7879723 | OtherCostOrOtherBasis |
| Depreciation | 6835316 | Depreciation |
| Book Value | 1044407 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9397156 | OtherCostOrOtherBasis |
| Depreciation | 8805229 | Depreciation |
| Book Value | 591927 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 26714282 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| TUITION REMISSION LIABILITY | $342,695 |
| TRUST REMAINDER LIFE OBLIGATIONS | $385,266 |
| PERKINS LOAN LIABILITY | $1,861,680 |
| STUDENT REFUNDABLE CREDITS | $19,484 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2609125 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | IN ACCORDANCE WITH PROVISIONS OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS AND/OR OBLIGATIONS AT JUNE 30, 2013 AND 2012. WITH FEW EXCEPTIONS, THE UNIVERSITY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2010 FOR ITS FEDERAL FILINGS AND FOR YEARS BEFORE 2009 FOR ITS STATE FILINGS. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE ORGANIZATION PRIMARILY SOLICITS THROUGH MAIL AND ON-LINE APPLICATIONS TO PROSPECTIVE STUDENTS. THESE INCLUDE UNDERGRADUATE, GRADUATE AND ADULT PROGRAMS. ALL APPLICATIONS INCLUDE THE UNIVERSITY'S NONDISCRIMINATION POLICY. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES FUNDING FROM THE FEDERAL GOVERNMENT, AND AS A RESULT, IS REQUIRED TO COMPLY WITH VARIOUS REGULATIONS RELATED TO THOSE FUNDING PROGRAMS. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY COUNSELING SERVICE CO | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 824885 | AddressLine1 |
| City | PHILIDELPHIA | City |
| State | PA | State |
| ZIP Code | 191824885 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUNDRAISING | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 300000 | AmountRetainedByContractor |
| Net To Organization | -300000 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 300000 | TotalRetainedByContractors |
| Total Net To Organization | -300000 | TotalNetToOrganization |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | CHRISTMAS FANTASIA | NameOfEvent1 |
| Gross Receipts Event1 | 85881 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 46730 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 39151 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 4500 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 26685 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 550 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 41044 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 85881 | GrossReceiptsTotal |
| Charitable Contributions Total | 46730 | CharitableContributionsTotal |
| Gross Revenue Total Events | 39151 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 4500 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 26685 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 550 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 41044 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 72779 | DirectExpenseSummaryEvents |
| Net Income Summary | -33628 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | FINANCIAL AID - SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 1708 | NumberOfRecipients |
| Amount Of Cash Grant | 18019622 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: STUDENT FINANCIAL AID AND SCHOLARSHIPS ARE NON-DISCRIMINATORY AND ARE BASED UPON A SET CRITERIA OF STUDENT NEED, GRADE POINT AVERAGE AS WELL AS OTHER FACTORS ARE USED TO DETERMINE TOTAL AID AWARDED TO THE RESPECTIVE STUDENTS. THE AWARD IS DETERMINED BY AN INDEPENDENT FINANCIAL AID COMMITTEE. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CAROL TAYLOR TO 61513 | ||||||||||||||
| UNIVERSITY PRESIDENT | 153052 | 0 | 0 | 0 | 0 | 0 | 21497 | 0 | 46725 | 0 | 221274 | 0 | 0 | 0 |
| LETTIE COWIE | ||||||||||||||
| CHIEF FINANCIAL OFFICER | 148358 | 0 | 0 | 0 | 0 | 0 | 11200 | 0 | 0 | 0 | 159558 | 0 | 0 | 0 |
| KIM JOHNSON | ||||||||||||||
| INTERIM VP-ADVANCEMENT | 153000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 153000 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | A HOUSING ALLOWANCE IS PROVIDED TO THE PRESIDENT AND CHIEF ACADEMIC OFFICER. THE BENEFIT IS TREATED AS A NON-TAXABLE BENEFIT. | Explanation |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DON JUDKINS | NamePerson |
| Relationship With Organization | BOARD MEMBER | RelationshipWithOrganization |
| Purpose Of Loan | OPERATIONS | PurposeOfLoan |
| Loan To Organization | X | LoanToOrganization |
| Original Principal | $2,910,000 | OriginalPrincipalAmount |
| Balance Due | 9281 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 1 | ApprovedByBoard |
| Written Agreement | 1 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 9281 | TotalBalanceDue |
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Of Grant | 52500 | AmountOfGrant |
| Type Of Assistance | INSTITUTIONAL AID | TypeOfAssistance |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 29645 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE REVIEW AND APPROVAL PROCESS FOR THE UNIVERSITY'S TAX RETURN, FORM 990 INCLUDES THE FOLLOWING: 1. PREPARATION, WITH THE ASSISTANCE OF AN INDEPENDENT ACCOUNTING FIRM, BY MANAGEMENT; 2. A DETAILED, LINE-BY-LINE REVIEW BY THE AUDIT COMMITTEE; 3. A BRIEIFING AND REVIEW OF MAJOR ISSUES (IF ANY EXISTS) GIVEN TO THE EXECUTIVE COMMITTEE, PRIOR TO APPROVAL; 4. APPROVAL BY EXECUTIVE COMMITTEE IS MADE THROUGH A RESOLUTION FROM THE AUDIT COMMITTEE; 5. BRIEFING, POST APPROVAL TO BOARD OF TRUSTEES ON ADHERENCE OF PROCESS, AND ANY MAJOR ISSUES NOTED BY AUDIT OR EXECUTIVE COMMITTEE. 6. EACH BOARD MEMBER RECEIVES A COPY OF THE FORM 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THERE IS AN ANNUAL DISCLOSURE REQUIRED BY ALL TRUSTEES, CORPORATE OFFICERS, FOUNDATION BOARD MEMBERS, KEY EMPLOYEES AS IDENTIFIED BY THE IRS, UNIVERSITY FACULTY, AND ALL BENEFITED EMPLOYEES. ANY TRANSACTIONS THAT COULD GIVE RISE TO CONFLICT ARE REVIEWED BY THE APPROPRIATE GOVERNING BODY, MEANING BOARD OF TRUSTEES OR FOUNDATION BOARD. IF CONFLICT ARISES, THE PERSON RECUSES HIM OR HERSELF FROM DISCUSSION AND/OR VOTE ON THE TRANSACTION BEING DISCUSSED. THIS RECUSAL IS DOCUMENTED IN THE MEETING MINUTES. THERE HAVE BEEN NO INCIDENCES DURING THIS REPORTING PERIOD. | |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS DETERMINED FOR THE PRESIDENT BY USING COMPARABLE DATA BASED ON LIKE UNIVERSITIES, WHICH IS REVIEWED BY THE AUDIT COMMITTEE WHO ARE INDEPENDENT. THE PROCESS IS DOCUMENTED AND WAS LAST DONE 10/17/12. COMPENSATION FOR ALL OTHER OFFICERS IS BASED ON COMPARABLE DATA REVIEWED BY AUDIT COMMITTEE WHO ARE INDEPENDENT. THE PROCESS IS DOCUMENTED AND WAS LAST DONE 10/17/12. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS CONSOLIDATED AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT INTEREST 86,773. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VANGUARD UNIVERSITY FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 FAIR DRIVE | AddressLine1 |
| City | COSTA MESA | City |
| State | CA | State |
| ZIP Code | 92626 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 912164193 | EIN |
| Primary Activities | UNIVERSITY ENDOWED SCHOLARSHIP PROGRAMS | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 11A, I | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VANGUARD UNIVERSITY OF SO CAL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VANGUARD UNIVERSITY FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 84765 | AmountInvolved |
| Method Of Amt Determination | CASH | MethodOfAmtDetermination |