BIOLA UNIVERSITY INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BIOLA UNIVERSITY INC (EIN 95-0549600)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-14
IRS object ID: 201321349349308157
Schema version: 2011v1.5
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	2013-05-14T20:26:10-05:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GRANT THORNTON LLP	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	2011-07-01	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
City	La Mirada	City
State	CA	State
ZIP Code	90639	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	David Koontz	Name
Title	Assist secretary	Title
Date Signed	2013-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHRISTINA BECKWITH	Name
Phone	4159863900	Phone
Date Prepared	2013-05-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	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	212728671	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 if biblically centered education, scholarhsip and service.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	26	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	22	NbrIndependentVotingMembers
Total Nbr Employees	3640	TotalNbrEmployees
Total Nbr Volunteers	22	TotalNbrVolunteers
Total Gross UBI	8407	TotalGrossUBI
Net Unrelated Business Txbl Income	-697	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	7284736	ContributionsGrantsPriorYear
Contributions Grants Current Year	12045447	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	161045681	ProgramServiceRevenuePriorYear
Program Service Revenue CY	170697388	ProgramServiceRevenueCY
Investment Income Prior Year	1556507	InvestmentIncomePriorYear
Investment Income Current Year	3157940	InvestmentIncomeCurrentYear
Other Revenue Prior Year	454033	OtherRevenuePriorYear
Other Revenue Current Year	611254	OtherRevenueCurrentYear
Total Revenue Prior Year	170340957	TotalRevenuePriorYear
Total Revenue Current Year	186512029	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	30989612	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	32177003	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	77678294	SalariesEtcPriorYear
Salaries Etc Current Year	84735422	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	132000	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2174957	TotalFundrsngExpCurrentYear
Other Expense Prior Year	49428822	OtherExpensePriorYear
Other Expenses Current Year	54848261	OtherExpensesCurrentYear
Total Expenses Prior Year	158096728	TotalExpensesPriorYear
Total Expenses Current Year	171892686	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	12244229	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	14619343	RevenuesLessExpensesCY
Total Assets BOY	315125099	TotalAssetsBOY
Total Assets EOY	320185708	TotalAssetsEOY
Total Liabilities BOY	145717945	TotalLiabilitiesBOY
Total Liabilities EOY	140218284	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	169407154	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	179967424	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	67108038	Expense
Grants	15763074	Grants
Revenue	90540109	Revenue
Description	See Schedule O	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	29202081	Expense
Grants	6859306	Grants
Revenue	39398553	Revenue
Description	See Schedule O	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	9707060	Expense
Grants	2280101	Grants
Revenue	13096468	Revenue
Description	See Schedule O	Description

Activity Other ActivityOther (6 entries)

ExpenseExpense	GrantsGrants	RevenueRevenue	DescriptionDescription
4274305	1003996	5766761	School of Professional Studies
8184253	1922407	11041944	School of Intercultural Studies
5376638	1262924	7253996	School of Education
9707060	2280101	13096468	School of Business
1276016	299725	1721562	Interterm
2151503	505369	2902740	Summer School

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	30969775	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	7274522	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	41783471	TotalOfOtherProgramServiceRev
Total Program Service Expense	136986954	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	true	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	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	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	402	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	3640	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	26	NbrVotingGoverningBodyMembers
Number Independent Voting Members	22	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	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 (40 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Barry H Corey
President	40.0	X	X	354683	0	62694
Rosemary Avila
Trustee	2.0	X		30943	0	0
William Bauer
Trustee	2.0	X		0	0	0
William Billard
Trustee	2.0	X		0	0	0
Dean Bursch
Trustee	2.0	X		0	0	0
Michael Chang
Trustee	2.0	X		0	0	0
Bradley Cole
Trustee	2.0	X		0	0	0
Dwight Hanger
Trustee	2.0	X		0	0	0
Promod Haque
Trustee	2.0	X		0	0	0
Carol Hawkins
Trustee	2.0	X		0	0	0
Stanley Jantz
Trustee	2.0	X		0	0	0
Ray Johnson
Trustee	2.0	X		0	0	0
David Karnes
Trustee	2.0	X		0	0	0
Allan Kavalich
Trustee	2.0	X		0	0	0
Hannah Lee
Trustee	2.0	X		0	0	0
Edgar Lehman
Trustee	2.0	X		0	0	0
Carol Lindskog
Trustee	2.0	X		0	0	0
Bryan Loritts
Trustee	2.0	X		0	0	0
Wayne Lowell
Trustee	2.0	X		14426	0	0
AL Mijares
Trustee	2.0	X		20618	0	0
David Mitchell
Trustee	2.0	X		0	0	0
Ronald Rallis Sr
Trustee	2.0	X		0	0	0
Gordon Romberger
Trustee	2.0	X		0	0	0
Jerry Rueb
Trustee	2.0	X		0	0	0
John Siefker
Trustee	2.0	X		0	0	0
Kennith Thompson
Trustee	2.0	X		0	0	0
Michael A Pierce
Secretary	40.0		X	235412	0	38647
Greg Balsano
V P of Auxiliary Services	40.0		X	175771	0	29954
Christopher Grace
V P Student Development	40.0		X	177259	0	74127
David D Koontz
Assist Secretary	40.0		X	129762	0	59137
Adam Morris
V P Advancement	40.0		X	163833	0	74247
Irene Neller
VP Marketing Comm	40.0		X	147417	0	13347
David Nystrom
Senior Provost, VP	40.0		X	194234	0	31265
Gregory Vaughan
VP Enrollment Mgt	40.0		X	159231	0	61816
Sandra Weaver
Assist Secretary	40.0		X	130032	0	18904
Richard Bee
Professor	40.0			163854	0	12373	X
John Edwards
Professor	40.0			146624	0	38326	X
Trmara Hocking
Physician Health Center	40.0			150825	0	34049	X
Jerry Mackey
Corporate Legal	30.0			144228	0	37898	X
Melanie Taylor
Professor	40.0			156845	0	8245	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2695997	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	595029	TotalOtherCompensation
Number Individuals GT100 K	118	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
Millie Severson
3601 Serpentine Drive	LOS ALAMITOS	CA	90720	General Contractor	8278039
HB Parkco Construction Inc
3188-H Airway Ave	COSTA MESA	CA	92626	General Contractor	7985640
Bon Appetit
14730 Beach Blvd Ste 107	LA MIRADA	CA	90638	Food Management	6387156
Ron Poulson Assoc Inc
766 Lakefield Ste D	WESTLAKE VILLAGE	CA	91361	General Contractors	823329
Juan Figueroa Electric Inc
12533 Lambert Road	WHITTIER	CA	90606	General Contractors	248094

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	73	NumberOfContractorsGT100K
Fundraising Events	50300	FundraisingEvents
All Other Contributions	11995147	AllOtherContributions
Noncash Contributions	237554	NoncashContributions
Total Contributions	12045447	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION AND FEES	611600	139378995	139378995
AUXILIARY SERVICES	611710	25287946	25287946
STUDENT FEES AND FINES	611600	3634318	3634318
FEDERAL STUDENT AID GRANTS	611710	952412	952412
OTHER SALES	611710	310004	310004

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1133713	TotalRevenueColumn
Related Or Exempt Function Income	1133713	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	170697388	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1407966	TotalRevenueColumn
Exclusion	$1,407,966	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	36217	TotalRevenueColumn
Related Or Exempt Function Income	36217	RelatedOrExemptFunctionIncome

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	434819	Real
Personal	6727	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	111792	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	323027	Real
Personal	6727	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	329754	TotalRevenueColumn
Exclusion	$329,754	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	27753578	Securities
Other	51769	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	25973360	Securities
Other	82013	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1780218	Securities
Other	-30244	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1749974	TotalRevenueColumn
Related Or Exempt Function Income	1749974	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	47058	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	50300	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	49477	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-2419	TotalRevenueColumn
Exclusion	-$2,419	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 (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ADVERTISING INCOME	541800	15139	8407	$6,732
LEGAL SETTLEMENT	611710	214212		$214,212
OTHER	611710	18351			18351

Field	Value	IRS element (for citing)
Total Other Revenue	247702	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	186512029	TotalRevenueColumn
Related Or Exempt Function Income	172501930	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	8407	UnrelatedBusinessRevenue
Exclusion	$1,956,245	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	31886825	Total
Program Services	31886825	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	290178	Total
Program Services	290178	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	2163914	Total
Program Services	1648964	ProgramServices
Management And General	514950	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	66389115	Total
Program Services	49877491	ProgramServices
Management And General	15576087	ManagementAndGeneral
Fundraising	935537	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	3230621	Total
Program Services	2461825	ProgramServices
Management And General	768796	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	8319410	Total
Program Services	6339627	ProgramServices
Management And General	1979783	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	4632362	Total
Program Services	3529992	ProgramServices
Management And General	1102370	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	5324	Total
Program Services	4057	ProgramServices
Management And General	1267	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	59717	Total
Program Services	45506	ProgramServices
Management And General	14211	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	152728	Total
Program Services	116383	ProgramServices
Management And General	36345	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	887609	Total
Program Services	676383	ProgramServices
Management And General	211226	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2107930	Total
Program Services	1428858	ProgramServices
Management And General	446214	ManagementAndGeneral
Fundraising	232858	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1306793	Total
Program Services	955604	ProgramServices
Management And General	298422	ManagementAndGeneral
Fundraising	52767	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	10446676	Total
Program Services	7871220	ProgramServices
Management And General	2458079	ManagementAndGeneral
Fundraising	117377	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	2423056	Total
Program Services	1835215	ProgramServices
Management And General	573113	ManagementAndGeneral
Fundraising	14728	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	3303391	Total
Program Services	2517278	ProgramServices
Management And General	786113	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	3124061	Total
Program Services	2336404	ProgramServices
Management And General	729629	ManagementAndGeneral
Fundraising	58028	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	261515	Total
Program Services	193783	ProgramServices
Management And General	60516	ManagementAndGeneral
Fundraising	7216	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	6352067	Total
Program Services	4831335	ProgramServices
Management And General	1508763	ManagementAndGeneral
Fundraising	11969	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	9274124	Total
Program Services	7022745	ProgramServices
Management And General	2193111	ManagementAndGeneral
Fundraising	58268	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	629116	Total
Program Services	479404	ProgramServices
Management And General	149712	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CAFETERIA MEALS EXPENSE	5929804	4356061	1347318	226425
COST OF GOOD SOLD	2754668	2023592	625892	105184
LICENSES AND FEES	2490589	1829598	565890	95101
DEPARTMENT MEALS EXPENSE	1077864	791804	244903	41157

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2261229	Total
Program Services	1636822	ProgramServices
Management And General	538065	ManagementAndGeneral
Fundraising	86342	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	171892686	Total
Program Services	136986954	ProgramServices
Management And General	32730775	ManagementAndGeneral
Fundraising	2174957	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	17603725	BOY
EOY	14934549	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	9343634	BOY
EOY	8599755	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	2394463	BOY
EOY	5276504	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2652416	BOY
EOY	1911703	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	1003906	BOY
EOY	980468	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	5007487	BOY
EOY	5080591	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1718551	BOY
EOY	1526790	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1535207	BOY
EOY	921007	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	243472832	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	94193678	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	140931872	BOY
EOY	149279154	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	108191989	BOY
EOY	104553426	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2029383	BOY
EOY	4673812	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	12542482	BOY
EOY	12984043	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	10169984	BOY
EOY	9463906	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	315125099	BOY
EOY	320185708	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	13177715	BOY
EOY	12693769	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	4626275	BOY
EOY	3318401	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	94420000	BOY
EOY	94420000	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	17155958	BOY
EOY	13858670	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	16337997	BOY
EOY	15927444	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	145717945	BOY
EOY	140218284	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	124710707	BOY
EOY	144249166	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	30103408	BOY
EOY	19409345	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	14593039	BOY
EOY	16308913	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	169407154	BOY
EOY	179967424	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	315125099	BOY
EOY	320185708	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	14619343	ReconcilationRevenueExpenses
Reconcilation Other Changes	-4059073	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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	1410315	BeginningBalance
Additions During Year	3558	AdditionsDuringYear
Distributions During Year	223680	DistributionsDuringYear
Ending Balance	1190193	EndingBalance
Included On FS	false	IncludedOnFS

Current Year CurrentYear

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 Minus1 Year CurrentYearMinus1Year

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 Minus2 Years CurrentYearMinus2Years

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 Minus3 Years CurrentYearMinus3Years

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	0.72000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.19000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.09000	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	196945143	OtherCostOrOtherBasis
Depreciation	58317413	Depreciation
Book Value	139294598	BookValue

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovements

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	43863205	OtherCostOrOtherBasis
Depreciation	35876265	Depreciation
Book Value	7986941	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	666869	OtherCostOrOtherBasis

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	149279154	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
LIABILITIES FOR ANNUITIES PAYABLE	$6,997,618
AMOUNTS HELD ON BEHALF OF OTHERS	$1,866,087
ASSET RETIREMENT OBLIGATION	$1,143,564
PERKINS NSL	$3,029,406
REFUNDABLE STUDENT DEPOSITS	$2,890,769

Field	Value	IRS element (for citing)
Total Of Amounts	15927444	TotalOfAmounts
Total Revenue	186512029	TotalRevenue
Total Expenses	171892686	TotalExpenses
Excess Or Deficit For Year	14619343	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-3061352	NetUnrealizedGLOnInvestments
Other	-$997,721	OtherAmount
Total Adjustments	-4059073	TotalAdjustments
Excess Or Deficit Per FS	10560270	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	149724403	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-3061352	NetUnrealizedGainsInvestments
Other Revenues	-661662	OtherRevenues
Revenue Not Rptd F990	-3723014	RevenueNotRptdF990
Revenue Subtotal	153447417	RevenueSubtotal
Investment Expenses Not Included	887609	InvestmentExpensesNotIncluded
Other Revenues Not Included	32177003	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	33064612	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	186512029	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	139164133	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	336059	OtherExpensesIncluded
Expenses Not Rptd F990	336059	ExpensesNotRptdF990
Expenses Subtotal	138828074	ExpensesSubtotal
Investment Expenses Not Included2	887609	InvestmentExpensesNotIncluded2
Other Expenses Not Included	32177003	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	33064612	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	171892686	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (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, 2009 through 2012 and the open California state tax years are generally tax years ended June 30, 2008 through 2012. In addition, tax years ended June 30, 2004, 2005 and 2007 are open for federal and state purposes for the University. The open federal tax years for Arrington Square are generally tax years ended September 30, 2009 through 2012 and the open California state tax years are generally tax years ended September 30, 2008 through 2012. In addition, tax years ended September 30, 2001 through September 30, 2012 are open for federal tax purposes and tax years ended September 30, 2001 through September 30, 2012 are open for state purposes for Arrington Square to the extent of tax net operating Losses generated in those years. Management believes that no uncertain tax positions exist for the University at June 30, 2012 and 2011 or Arrington Square at September 30, 2012 and 2011 and management does not anticipate a change in uncertain tax benefits in the 12 months following June 30, 2012 and September 30, 2012, respectively.
Reconciliation of Change in Net Assets	Schedule D, Part XI, Line 8	Change in Value of Split-Interest Agreements $(922,067) Asset Retirement Obligation $(56,939) Loss on Arrington Square $(18,715) Total Adjustments $(997,721) Reconciliation of Revenue Schedule D, Part XII, Line 2d Change in Value of Split-Interest Agreements $ 922,067 Direct Fundraising Expense $(49,477) Arrington Square $(210,928) Total Adjustments $ 661,662 Reconciliation of Expenses Schedule D, Part XIII, Line 2b Asset Retirement Obligation $(56,939) Direct Fundraising Expense $(49,477) Arrington Square $(229,643) Total Adjustment $(336,059)

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 it's 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

Accts Actvs Out US Table AcctsActvsOutUSTable (7 entries)

RegionRegion	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
East Asia and the Pacific	7	Program Services	Study Abroad	172050
Central America and the Caribbean	14	Program Services	Study Abroad	116080
Europe (Including Iceland and Greenland)	65	Program Services	Study Abroad	643310
Sub-Saharan Africa	18	Program Services	Study Abroad	58278
Russia and the Newly Independent States	57	Program Services	Study Abroad	169671
Middle East and North Africa	12	Program Services	Study Abroad	117635
South Asia	9	Program Services	Study Abroad	28339

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	0	SubtotalNumberOfOffices
Subtotal Number Of Employees	182	SubtotalNumberOfEmployees
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	182	TotalNumberOfEmployees
Subtotal Amount Spent	1305363	SubtotalAmountSpent
Total Amount Spent	1305363	TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS

Field	Value	IRS element (for citing)
Region	Cent. America/Caribbean	Region
Purpose Of Grant	Humanitarian	PurposeOfGrant
Amount Of Cash Grant	10552	AmountOfCashGrant
Manner Of Cash Disbursement	cash	MannerOfCashDisbursement
Amount Of Non Cash Assistance	0	AmountOfNonCashAssistance
Description Of Non Cash Assistance	none	DescriptionOfNonCashAssistance
Method Of Valuation	none	MethodOfValuation

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	1	TotalNumberOf501c3Orgs
Total Number Of Other Orgs	0	TotalNumberOfOtherOrgs

Grants To Ind Outside US GrantsToIndOutsideUS (4 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Method Of ValuationMethodOfValuation
Scholarships/ Student Aid	Russia	24	141189	Student Acct	0	none	none
Scholarships/ Student Aid	East Asia/Pacific	47	98881	Student Acct	0	none	none

Scholarships/ student aid	Europe/Iceland/Greenland	7	39556	Student Acct	0	none	none

Field	Value	IRS element (for citing)
Grants To Ind Outside US		GrantsToIndOutsideUS
Transfer To Foreign Corp	false	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	false	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	15707 Coit Road C PMB 166	AddressLine1
City	Dallas	City
State	TX	State
ZIP Code	75248	ZIPCode

Field	Value	IRS element (for citing)
Activity	fundraising	Activity
Fundraiser Control Of Funds	false	FundraiserControlOfFunds
Gross Receipts	150000	GrossReceipts
Amount Retained By Contractor	132000	AmountRetainedByContractor
Net To Organization	150000	NetToOrganization

Field	Value	IRS element (for citing)
Total Gross Receipts	150000	TotalGrossReceipts
Total Retained By Contractors	132000	TotalRetainedByContractors
Total Net To Organization	150000	TotalNetToOrganization
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	34802	GrossReceiptsEvent1
Charitable Contributions Event1	11397	CharitableContributionsEvent1
Gross Revenue Event1	23405	GrossRevenueEvent1
Non Cash Prizes Event1	1567	NonCashPrizesEvent1
Rent Facility Costs Event1	19571	RentFacilityCostsEvent1
Food And Beverage Event1	290	FoodAndBeverageEvent1
Other Direct Expenses Event1	382	OtherDirectExpensesEvent1
Name Of Event2	Youth Fundraisi	NameOfEvent2
Gross Receipts Event2	33335	GrossReceiptsEvent2
Charitable Contributions Event2	21327	CharitableContributionsEvent2
Gross Revenue Event2	12008	GrossRevenueEvent2
Non Cash Prizes Event2	647	NonCashPrizesEvent2
Rent Facility Costs Event2	530	RentFacilityCostsEvent2
Food And Beverage Event2	1924	FoodAndBeverageEvent2
Entertainment Event2	150	EntertainmentEvent2
Other Direct Expenses Event2	24110	OtherDirectExpensesEvent2
Total Number Of Other Events	0	TotalNumberOfOtherEvents
Gross Receipts Other Events	29221	GrossReceiptsOtherEvents
Charitable Contrib Other Events	17576	CharitableContribOtherEvents
Gross Revenue Other Events	11645	GrossRevenueOtherEvents
Other Direct Expenses Other Events	306	OtherDirectExpensesOtherEvents
Gross Receipts Total	97358	GrossReceiptsTotal
Charitable Contributions Total	50300	CharitableContributionsTotal
Gross Revenue Total Events	47058	GrossRevenueTotalEvents
Non Cash Prizes Total Events	2214	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	20101	RentFacilityCostsTotalEvents
Food And Beverage Total Events	2214	FoodAndBeverageTotalEvents
Entertainment Total Events	150	EntertainmentTotalEvents
Other Direct Expenses Total Events	24798	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	49477	DirectExpenseSummaryEvents
Net Income Summary	-2419	NetIncomeSummary

Form990 Schedule G Part IV Form990ScheduleGPartIV

Field	Value	IRS element (for citing)
Identifier	Part I Line 2b	Identifier
Return Reference	Highest Paid Fundraisers	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.	Explanation

Schedule I IRS990ScheduleI

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

Form990 Schedule I Part III Form990ScheduleIPartIII (6 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance
Federal Pell Grants Program	1454	5543367	none	none
Federal Supplemental Edu Opp	309	478610	none	none
Federal Work-Study Program	536	451633	none	none
Federal Teach Grants	27	106500	none	none
Institutional Scholarships	5681	17986527	none	none
California Grants A&B	807	7320188	none	none

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
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 (14 entries)

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
Barry H Corey
353358	0	0	0	1325	0	20800	0	41894	0	417377	0	0	0
Michael A Pierce
235131	0	0	0	281	0	4669	0	33978	0	274059	0	0	0
Greg Balsano
173774	0	0	0	1997	0	14008	0	15946	0	205725	0	0	0
Richard Bee
162408	0	0	0	1446	0	10644	0	1729	0	176227	0	0	0
John Edwards
146483	0	0	0	141	0	7638	0	30688	0	184950	0	0	0
Christopher Grace
176950	0	0	0	309	0	12512	0	61615	0	251386	0	0	0
Trmara Hocking
150602	0	0	0	223	0	12198	0	21851	0	184874	0	0	0
David D Koontz
129516	0	0	0	246	0	10545	0	48592	0	188899	0	0	0
Jerry Mackey
143396	0	0	0	832	0	11500	0	26398	0	182126	0	0	0
Adam Morris
163679	0	0	0	154	0	13760	0	60487	0	238080	0	0	0
Irene Neller
146038	0	0	0	1379	0	11550	0	1797	0	160764	0	0	0
David Nystrom
193837	0	0	0	397	0	15048	0	16217	0	225499	0	0	0
Melanie Taylor
156639	0	0	0	206	0		0	8245	0	165090	0	0	0
Gregory Vaughan
158627	0	0	0	604	0	12880	0	48936	0	221047	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

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	CA municipal finance authority	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	201563466	IssuerEIN
CUSIP Number	13048TCUS	CUSIPNumber
Date Issued	2008-03-13	DateIssued
Issue Price	94006015	IssuePrice
Description Of Purpose	Refund of 2002, reserve fund	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Amount Retired	0	AmountRetired
Amount Bond Defeased	0	AmountBondDefeased
Total Proceeds	94006015	TotalProceeds
Amount In Reserve Fund	9479935	AmountInReserveFund
Capitalized Interest	0	CapitalizedInterest
Refunding Escrow	0	RefundingEscrow
Issuance Costs From Proceeds	1806409	IssuanceCostsFromProceeds
Credit Enhancement	0	CreditEnhancement
Working Capital Expenditures	0	WorkingCapitalExpenditures
Capital Expenditures	3094380	CapitalExpenditures
Other Spent Proceeds	79711736	OtherSpentProceeds
Amount Unspent	0	AmountUnspent
Year Of Subst Completion	2008	YearOfSubstCompletion
Current Refunding	true	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Engage Bond Counsel Research	false	EngageBondCounselResearch
Prcntge Prvt Business Use By Others	0.00030	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0.00010	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0.00040	TotalPrivateBusinessUse
Post Issuance Compliance Procdrs	true	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	false	Form8038TFiled
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC

Name Of GIC Provider NameOfGICProvider

Field	Value	IRS element (for citing)
Business Name Line1	0	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Proceeds Invested	false	GrossProceedsInvested
Exception To Rebate	false	ExceptionToRebate

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	Barry H Corey	NamePerson
Purpose Of Loan	Housing Assistance	PurposeOfLoan
Loan From Organization	X	LoanFromOrganization
Original Principal	$1,097,656	OriginalPrincipalAmount
Balance Due	980468	BalanceDue
Default	false	Default
Approved By Board	true	ApprovedByBoard
Written Agreement	true	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	980468	TotalBalanceDue

Form990 Schedule L Part III Form990ScheduleLPartIII

Field	Value	IRS element (for citing)
Amount Of Grant	65987	AmountOfGrant
Type Of Assistance	Tuition Waiver	TypeOfAssistance

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	148086	AmountOfTransaction
Description Of Transaction	Sale 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	9400	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	21374	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	1253	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	19	NumberOfContributions
Noncash Contribs Rptd F990	113375	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	719	86557	Market Value
X	Misc	355	5595	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	false	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

Field	Value	IRS element (for citing)
Identifier	Number of Contributions	Identifier
Return Reference	Schedule M, Part I, Column B	ReturnReference
Explanation	The number of contributions was determined based on the number of contributions received. Use of Third Party Schedule M, Part I, Line 32a The university utilizes the services of a third party broker to dispose of securities donations.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 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. From 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. 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. ByLAWS Form 990, Part VI, Section A, Line 4 The bylaws were amended during the fiscal year to make the following changes: - Changed to a California Nonprofit religious Corporation - Limit the total number of trustees 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 Conflicts 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 and 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 Finance and Audit Committee 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). The full Board reviews and validates compensation arrangements for the President and his direct reports. Disclosure 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/finance. The governing documents are available upon request. Financial Statements Form 990, Part XII, Line 2 and Part IV, Line 12 The organization's 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 5 The Other Change in Net Assets consists of the following: Unrealized Gains $(3,061,352) Change in Value of Split-Interest Agreements $(922,067) Asset Retirement Obligation $(56,939) Loss on Arrington Square $(18,715)

Schedule R IRS990ScheduleR

Form990 Schedule R Part IV Form990ScheduleRPartIV (5 entries)

Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity	Direct Controlling Entity NADirectControllingEntityNA
Arrington Square Corporation
Leasing Prop.	CA	NA	C Corp
charitable remainder unitrusts (17)
prsnal estate	CA		trust	N/A
Living trust (4)
living trust	CA		trust	N/A
charitable remainder annuity Trust (2)
prsnal estate	CA		trust	N/A
Medical Trust (1)
prsnal estate	CA		trust	N/A

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	true	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	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	true	LoansOrGuaranteesFromOtherOrg
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	210928	Per Agreement
Arrington Square Corporation
e	2461300	cost basis
Arrington Square Corporation
j	229643	Per Agreement

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