2013-05-14T20:26:10-05:00 2012-06-30 GRANT THORNTON LLP ONE CALIFORNIA STREET SUITE 2300 SAN FRANCISCO CA 94111 990 2011-07-01 950549600 Biola University Inc % M A PIERCE CPA (INACTIVE) BIOL 5629036000 13800 Biola Avenue La Mirada CA 90639 David Koontz 2013-05-14 true CHRISTINA BECKWITH 4159863900 2013-05-14 2011 2016-02-24 21:20:13Z Barry H Corey 13800 Biola Avenue La Mirada CA 90639 212728671 false X www.biola.edu X 1908 CA Biola University is a private Christian university located in Southern California. The mission of the university if biblically centered education, scholarhsip and service. 26 22 3640 22 8407 -697 7284736 12045447 161045681 170697388 1556507 3157940 454033 611254 170340957 186512029 30989612 32177003 0 0 77678294 84735422 0 132000 2174957 49428822 54848261 158096728 171892686 12244229 14619343 315125099 320185708 145717945 140218284 169407154 179967424 X See Schedule O false false 67108038 15763074 90540109 See Schedule O 29202081 6859306 39398553 See Schedule O 9707060 2280101 13096468 See Schedule O 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 30969775 7274522 41783471 136986954 true true false false false false false false true true true false false false true true false true true true true true true true true false false false true true true 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Gordon Romberger 2.0 X 0 0 0 Jerry Rueb 2.0 X 0 0 0 John Siefker 2.0 X 0 0 0 Kennith Thompson 2.0 X 0 0 0 Michael A Pierce 40.0 X 235412 0 38647 Greg Balsano 40.0 X 175771 0 29954 Christopher Grace 40.0 X 177259 0 74127 David D Koontz 40.0 X 129762 0 59137 Adam Morris 40.0 X 163833 0 74247 Irene Neller 40.0 X 147417 0 13347 David Nystrom 40.0 X 194234 0 31265 Gregory Vaughan 40.0 X 159231 0 61816 Sandra Weaver 40.0 X 130032 0 18904 Richard Bee 40.0 X 163854 0 12373 John Edwards 40.0 X 146624 0 38326 Trmara Hocking 40.0 X 150825 0 34049 Jerry Mackey 30.0 X 144228 0 37898 Melanie Taylor 40.0 X 156845 0 8245 2695997 0 595029 118 false true false 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 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-4059073 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 1410315 3558 223680 1190193 false 69925592 7131678 -492943 1872138 238012 74454177 55957775 8914823 7336522 2004312 279216 69925592 48701341 5889673 3400253 1936703 96789 55957775 51378683 4329624 -5539327 1404997 62642 48701341 0.72000 0.19000 0.09000 true false 1997615 1997615 196945143 58317413 139294598 43863205 35876265 7986941 666869 149279154 0 LIABILITIES FOR ANNUITIES PAYABLE 6997618 AMOUNTS HELD ON BEHALF OF OTHERS 1866087 ASSET RETIREMENT OBLIGATION 1143564 PERKINS NSL 3029406 REFUNDABLE STUDENT DEPOSITS 2890769 15927444 186512029 171892686 14619343 -3061352 -997721 -4059073 10560270 149724403 -3061352 -661662 -3723014 153447417 887609 32177003 33064612 186512029 139164133 336059 336059 138828074 887609 32177003 33064612 171892686 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) true true true true true true true false false false false false false false false true false true 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. East Asia and the Pacific 0 7 Program Services Study Abroad 172050 Central America and the Caribbean 0 14 Program Services Study Abroad 116080 Europe (Including Iceland and Greenland) 0 65 Program Services Study Abroad 643310 Sub-Saharan Africa 0 18 Program Services Study Abroad 58278 Russia and the Newly Independent States 0 57 Program Services Study Abroad 169671 Middle East and North Africa 0 12 Program Services Study Abroad 117635 South Asia 0 9 Program Services Study Abroad 28339 0 182 0 182 1305363 1305363 Cent. America/Caribbean Humanitarian 10552 cash 0 none none 1 0 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 false false true true false false Financial Aid or Assistance from Governmental Agency Schedule F, Part I, Line 2 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. X X false FULCRUM PHILANTHROPY 15707 Coit Road C PMB 166 Dallas TX 75248 fundraising false 150000 132000 150000 150000 132000 150000 OR WA Golf Tournament 34802 11397 23405 1567 19571 290 382 Youth Fundraisi 33335 21327 12008 647 530 1924 150 24110 0 29221 17576 11645 306 97358 50300 47058 2214 20101 2214 150 24798 49477 -2419 Part I Line 2b Highest Paid Fundraisers 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. true 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 X X X X true true X X false false false false false false false false false 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 Travel for Companions Schedule J, Part I, Line 1a 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. CA municipal finance authority 201563466 13048TCUS 2008-03-13 94006015 Refund of 2002, reserve fund false false false 0 0 94006015 9479935 0 0 1806409 0 0 3094380 79711736 0 2008 true false true true false false false false false 0.00030 0.00010 0.00040 true false false false 0 false 0 false false Barry H Corey Housing Assistance X 1097656 980468 false true true 980468 65987 Tuition Waiver Adam Morris Officer (V.P.) 148086 Sale of Assets false Asset Purchases Schedule L, part IV 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. X 5 9400 Market Value X 21374 Market Value X 1253 Market Value X 19 113375 Market Value X Equipment 719 86557 Market Value X Misc 355 5595 Market Value 0 false true false Number of Contributions Schedule M, Part I, Column B The number of contributions was determined based on the number of contributions received. Use of Third Party Schedule M, Part I, Line 32a The university utilizes the services of a third party broker to dispose of securities donations. 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) Arrington Square Corporation Leasing Prop. CA NA C Corp charitable remainder unitrusts (17) prsnal estate CA N/A trust Living trust (4) living trust CA N/A trust charitable remainder annuity Trust (2) prsnal estate CA N/A trust Medical Trust (1) prsnal estate CA N/A trust true false false false true false false false false true false false false false false false false false Arrington Square Corporation a 210928 Per Agreement Arrington Square Corporation e 2461300 cost basis Arrington Square Corporation j 229643 Per Agreement Transactions with Related Organizations Schedule R, Part V, Line 2, Column C The amounts in column c are reported at fair market value.