UNIVERSITY OF MASSACHUSETTS GLOBAL: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF MASSACHUSETTS GLOBAL (EIN 26-0152908)
- Tax period
- 2011-06-01 to 2012-05-31
- Filed
- 2013-02-20
- IRS object ID
- 201330519349300713
- 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 I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-20T12:09:55-06:00 | Timestamp |
| Tax Period End Date | 2012-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 355 S Grand Ave Suite 2000 | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 90071 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260152908 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRANDMAN UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % BEHZAD BINESH | InCareOfName |
| Name Control | BRAN | NameControl |
| Phone | 9493419800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16355 LAGUNA CANYON ROAD | AddressLine1 |
| City | IRVINE | City |
| State | CA | State |
| ZIP Code | 92618 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Gary Brahm | Name |
| Title | Chancellor | Title |
| Date Signed | 2013-02-19 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2139724000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | GARY BRAHM | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16355 LAGUNA CANYON ROAD | AddressLine1 |
| City | IRVINE | City |
| State | CA | State |
| ZIP Code | 92618 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 86971643 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BRANDMAN.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2007 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | THE MISSION OF BRANDMAN UNIVERSITY IS TO PROVIDE STUDENTS WITH A DYNAMIC EDUCATION BASED ON EXCELLENCE AND FLEXIBILITY THAT CREATES LASTING VALUE AND RELEVANCE FOR EVOLVING CAREERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1817 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2846673 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3492936 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 76651866 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 82810170 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 8319 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4921 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 548880 | OtherRevenuePriorYear |
| Other Revenue Current Year | 663616 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 80055738 | TotalRevenuePriorYear |
| Total Revenue Current Year | 86971643 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1255116 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1875720 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 46549885 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 47291015 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 226259 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 28250008 | OtherExpensePriorYear |
| Other Expenses Current Year | 31940724 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 76055009 | TotalExpensesPriorYear |
| Total Expenses Current Year | 81107459 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 4000729 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 5864184 | RevenuesLessExpensesCY |
| Total Assets BOY | 58767650 | TotalAssetsBOY |
| Total Assets EOY | 66264306 | TotalAssetsEOY |
| Total Liabilities BOY | 33341474 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 34973946 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 25426176 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 31290360 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | OUR MISSION: THE MISSION OF BRANDMAN UNIVERSITY IS TO PROVIDE STUDENTS WITH A DYNAMIC EDUCATION BASED ON EXCELLENCE AND FLEXIBILITY THAT CREATES LASTING VALUE AND RELEVANCE FOR EVOLVING CAREERS. OUR VISION: WE WILL BE THE RECOGNIZED LEADER IN THE EVOLUTION OF ADULT LEARNING. OUR PURPOSE: TO IMPART KNOWLEDGE AND SKILLS THAT HELP STUDENTS ACHIEVE THEIR DREAMS. OUR VALUES: INNOVATIVE - WE VALUE NEW, VIABLE IDEAS AND RIGOROUSLY PROMOTE THEM. RESPECT - FOR EACH OTHER, OUR STUDENTS, OUR COMMUNITIES AND OUR ENVIRONMENT. SERVICE-ORIENTED - THROUGH INSTRUCTION AND GUIDANCE WE SERVE THE NEEDS OF OUR STUDENTS WITH KNOWLEDGE & SKILLS, PUTTING OTHERS BEFORE OURSELVES. TEAMWORK - BY SUPPORTING EACH OTHER, WE CAN ACCOMPLISH MORE THAN WHAT IS POSSIBLE INDIVIDUALLY. INTEGRITY - OUR PERSONAL AND PROFESSIONAL BEHAVIOR IS GUIDED BY HONESTY, ETHICS AND CONSCIENCE. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | true | SignificantChange |
| Expense | 30169567 | Expense |
| Grants | 1875720 | Grants |
| Revenue | 82197244 | Revenue |
| Description | Brandman University serves adult students by providing access to a quality education consistent with the needs of their busy lives. Formerly Chapman University College, Brandman has a proud tradition as one of California's oldest, most prestigious private universities, offering over 52+ undergraduate and graduate degrees, certificates, teaching credentials and extended education programs online in Business, Arts and Sciences, Health, Education and professional development. Over 6,000 enrollees per session now enjoy convenient class times, exceptional faculty, and unparalleled student service at one of the network of 26 campuses throughout California and Washington. Steeped in academic tradition, Brandman University continues to be a leading educator of a new kind of student: one who demands the same high academic standards as a traditional university but whose life requires greater flexibility and real-world relevance in the curriculum. Brandman University is accredited by, and is a member of, the Western Association of Schools and Colleges. California teacher training and credential programs are accredited by the California Commission on Teacher Credentialing. Effective November 7, 2011, the Baccalaureate and DNP Programs at Brandman University are accredited by the Commission on Collegiate Nursing Education. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 21921311 | Expense |
| Description | STUDENT SERVICES: BRANDMAN UNIVERSITY VALUES PERSONALIZED SERVICE. ITS ACADEMIC ADVISING APPROACH ALLOWS STUDENTS TO MAP OUT HIS/HER ACADEMIC PROGRAM AND FACILITATES A STUDENT'S ABILITY TO GRADUATE ON TIME. EARLY ADMISSION PROGRAMS AND ARTICULATION AGREEMENTS WITH OUR COMMUNITY COLLEGE PARTNERS ALSO ENSURE THAT THE STUDENT'S TIME IS MAXIMIZED FOR DEGREE COMPLETION. STUDENT SERVICES OPERATIONS PROVIDES SERVICES TO ALL STUDENTS INCLUDING ACADEMIC ADVISORS, "ONE STOP SHOP" IN ADDITION TO ALL THE OTHER TYPES OF SUPPORT (FINANCIAL AID, BUSINESS OFFICE, REGISTRATION, ETC) AND EXECUTIVE COACHING. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 15293467 | Expense |
| Description | ACADEMIC SUPPORT: BRANDMAN UNIVERSITY PROVIDES BOTH ONGROUND AND VIRTUAL ACCESS TO CHAPMAN UNIVERSITY'S LEATHERBY LIBRARIES, INCLUDING BOOKS, PERIODICALS, MEDIA, ONLINE DATABASES, COURSE-BASED LIBRARY INSTRUCTION AND PERSONALIZED RESEARCH ASSISTANCE FOR STUDENTS, FACULTY AND STAFF. THE LEATHERBY LIBRARIES INCLUDE NINE INDIVIDUALLY NAMED LIBRARIES WITH DISTINCTIVE COLLECTIONS REPRESENTING DISCIPLINARY AREAS OF THE UNIVERSITY. THE FACILITY FEATURES 15 GROUP STUDY ROOMS, 6 MULTI-MEDIA PREVIEW ROOMS,OVER 250 COMPUTERS FOR USER ACCESS, 6 COMPUTER CLASSROOMS, A LIBRARY INSTRUCTION ROOM, AN EXTENDED-HOUR STUDY COMMONS, AND MORE THAN 600 SEATS AT TABLES, CARRELS, AND LOUNGE CHAIRS. THE LEATHERBY LIBRARIES' COLLECTION CONTAINS ABOUT 265,000 VOLUMES AND 2,000 PRINT JOURNAL TITLES, IN ADDITION TO DVDS, VIDEOS, CDS, AND OTHER MEDIA. THE RINKER LAW LIBRARY CURRENTLY CONTAINS OVER 293,000 VOLUMES, INCLUDING BOOKS, MICROFORMS, AUDIO VISUAL MATERIALS, AND SERIALS. THIS FACILITY FEATURES SEATING FOR ABOUT 300 USERS WITH ACCESS TO THE INTERNET AND TO MANY ELECTRONIC RESEARCH DATABASES. BRANDMAN USES THE BLACKBOARD OUTCOMES ASSESSMENT SYSTEM, A SINGLE PLATFORM FOR TEACHING, LEARNING AND ASSESSMENT. THIS SYSTEM EXTENDS THE BLACKBOARD LEARNING MANAGEMENT SYSTEM USED FOR TEACHING AND LEARNING TO ENGAGE THE INSTITUTION'S STAKEHOLDERS IN THE ASSESSMENT PROCESS. AS A RESULT, THE INSTITUTION IS WELL POSITIONED TO TRACK STUDENT LEARNING OUTCOMES AND IMPROVE PERFORMANCE AND RETENTION. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 309973 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 612926 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 67694318 | 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 | false | CreditCounseling |
| Term Or Permanent Endowments | false | 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 | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | 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 | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | 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 | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 107 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1817 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| 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 | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | true | InvestmentInJointVenture |
| Written Policy Or Procedure | true | WrittenPolicyOrProcedure |
| 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 | BEHZAD BINESH | NamePerson |
| Telephone Number | 7147447099 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CHAPMAN UNIVERSITY ONE UNIVERSITY | AddressLine1 |
| City | ORANGE | City |
| State | CA | State |
| ZIP Code | 92866 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (26 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| ALEXANDER MARILYN | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| BRANDMAN JOYCE | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| DIRK PATRICK | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| DOTI JAMES | |||||||
| TRUSTEE, EX OFFICIO | 1.0 | X | 0 | 978510 | 133987 | ||
| GRIER ED | |||||||
| REGENT | 1.0 | X | 0 | 0 | 0 | ||
| HENLEY DOY | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| HOOD WILLIAM | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| JANES DAVID | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MARTIN RICHARD | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MARTIN CHARLES | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MARTINEZ VERA | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| MUSCO S PAUL | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| ROSZAK JAMES | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| SODERLING RONALD | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| STERN RALPH | |||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||
| BRAHM GARY | |||||||
| CHANCELLOR/CEO | 40.0 | 532329 | 0 | 48898 | X | ||
| BULLOCK CHARLES | |||||||
| V. CHANCELLOR OF ACADEMIC AFF. | 40.0 | 254587 | 0 | 254587 | X | ||
| KNIGHT SASKIA | |||||||
| V. CHANCELLOR-ENROLL/STU AFFRS | 40.0 | 234803 | 0 | 42479 | X | ||
| LEGOZA JANICE | |||||||
| VICE CHANCELLOR/CFO/TREASURER | 40.0 | 226526 | 0 | 29042 | X | ||
| GODREAU L DENISE | |||||||
| VICE CHANCELLOR- MKG & COMMUNI | 40.0 | 269018 | 0 | 35358 | X | ||
| WOODS GARY | |||||||
| V.CHAN/MILITARY & VETERANS AFF | 40.0 | 86224 | 0 | 7268 | X | ||
| DODGE LAURIE | |||||||
| ASSOC. V. CHANCELLOR-INSTRUCT. | 40.0 | 160530 | 0 | 29968 | X | ||
| MCLEOD RENEE | |||||||
| DEAN | 40.0 | 151262 | 0 | 14748 | X | ||
| SALZMAN NANCY | |||||||
| DEAN | 40.0 | 150579 | 0 | 13339 | X | ||
| MOISE CONNIE S | |||||||
| Assoc. Vice Chancellor - CIO | 40.0 | 148625 | 0 | 10006 | X | ||
| CESARIO MARIA B | |||||||
| Assoc. V. Chancellor-Academic | 40.0 | 144446 | 0 | 19708 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2358929 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 978510 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 639388 | TotalOtherCompensation |
| Number Individuals GT100 K | 31 | 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 |
|---|---|---|---|---|---|
| DENTSU AMERICA INC | |||||
| 2001 WILSHIRE BLVD STE 600 | SANTA MONICA | CA | 90403 | MARKETING CONSULTANT | 6661097 |
| INSIDE TRACK INC | |||||
| DEPT LA 22614 | PASADENA | CA | 91185 | ACADEMIC COACHING | 2869380 |
| NCS PEARSON INC | |||||
| PO BOX 0855 | CAROL STREAM | IL | 60132 | ONLINE COURSES | 635070 |
| EDUCATIONAL SALES AND MARKETING | |||||
| 8740 LUCENT BLVD STE 300 | HIGHLANDS RANCH | CO | 80129 | STUDENT SERVICES | 622294 |
| FOCUS EDUCATIONAL SERVICES | |||||
| 28346 PUEBLO DRIVE | PHILADELPHIA | PA | 92679 | TECHNOLOGY DEVELOPME | 480995 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
| Government Grants | 439532 | GovernmentGrants |
| All Other Contributions | 3053404 | AllOtherContributions |
| Total Contributions | 3492936 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611710 | 82197244 | 82197244 |
| BOOKSTORE REVENUE | 721110 | 462807 | 462807 |
| AMERITAS COLLEGE | 611600 | 150119 | 150119 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 82810170 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3400 | TotalRevenueColumn |
| Exclusion | $3,400 | 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 | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 76883 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 76883 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 76883 | TotalRevenueColumn |
| Exclusion | $76,883 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1521 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1521 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1521 | TotalRevenueColumn |
| Exclusion | $1,521 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
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 | ExclusionExclusionAmount |
|---|---|---|---|
| INTEREST AND FEES STUDENT ACCTS | 611710 | 542006 | $542,006 |
| VENDING MACHINE | 900099 | 2616 | $2,616 |
| MISCELLANEOUS REVENUE | 900099 | 42111 | $42,111 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 586733 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 86971643 | TotalRevenueColumn |
| Related Or Exempt Function Income | 82810170 | RelatedOrExemptFunctionIncome |
| Exclusion | $668,537 | 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 | 1875720 | Total |
| Program Services | 1875720 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
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 | 1403991 | Total |
| Program Services | 647991 | ProgramServices |
| Management And General | 724200 | ManagementAndGeneral |
| Fundraising | 31800 | Fundraising |
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 | 36644252 | Total |
| Program Services | 31141308 | ProgramServices |
| Management And General | 5386168 | ManagementAndGeneral |
| Fundraising | 116776 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1924548 | Total |
| Program Services | 1625840 | ProgramServices |
| Management And General | 290938 | ManagementAndGeneral |
| Fundraising | 7770 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4793865 | Total |
| Program Services | 3701965 | ProgramServices |
| Management And General | 1065289 | ManagementAndGeneral |
| Fundraising | 26611 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2524359 | Total |
| Program Services | 2132554 | ProgramServices |
| Management And General | 381613 | ManagementAndGeneral |
| Fundraising | 10192 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 409412 | Total |
| Management And General | 409412 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43707 | Total |
| Management And General | 43707 | 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 | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5809616 | Total |
| Program Services | 5457335 | ProgramServices |
| Management And General | 340913 | ManagementAndGeneral |
| Fundraising | 11368 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8509710 | Total |
| Program Services | 8508602 | ProgramServices |
| Fundraising | 1108 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3328933 | Total |
| Program Services | 1646866 | ProgramServices |
| Management And General | 1673317 | ManagementAndGeneral |
| Fundraising | 8750 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1056946 | Total |
| Program Services | 841349 | ProgramServices |
| Management And General | 215597 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7917728 | Total |
| Program Services | 6382402 | ProgramServices |
| Management And General | 1535326 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1740142 | Total |
| Program Services | 1560446 | ProgramServices |
| Management And General | 167812 | ManagementAndGeneral |
| Fundraising | 11884 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 336664 | Total |
| Program Services | 256454 | ProgramServices |
| Management And General | 80210 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 493060 | Total |
| Management And General | 493060 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1679811 | Total |
| Program Services | 1536098 | ProgramServices |
| Management And General | 143713 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 213925 | Total |
| Management And General | 213925 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PROPERTY TAXES | 91098 | 69416 | 21682 |
| BOOKSTORE EXPENSES | 309972 | 309972 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81107459 | Total |
| Program Services | 67694318 | ProgramServices |
| Management And General | 13186882 | ManagementAndGeneral |
| Fundraising | 226259 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 585635 | BOY |
| EOY | 333085 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12524010 | BOY |
| EOY | 15366908 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8001374 | BOY |
| EOY | 8672327 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6814064 | BOY |
| EOY | 6778737 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | 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 | 68922 | BOY |
| EOY | 62222 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 86141 | BOY |
| EOY | 32225 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 664680 | BOY |
| EOY | 1068130 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 40350520 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6427345 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29999053 | BOY |
| EOY | 33923175 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 2100 | 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 | 23771 | BOY |
| EOY | 25397 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58767650 | BOY |
| EOY | 66264306 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5673725 | BOY |
| EOY | 6758238 | 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 | 10012398 | BOY |
| EOY | 13500540 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | 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 | 12923469 | BOY |
| EOY | 12707094 | 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 | 4731882 | BOY |
| EOY | 2008074 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33341474 | BOY |
| EOY | 34973946 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17006403 | BOY |
| EOY | 20707285 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8419773 | BOY |
| EOY | 10583075 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25426176 | BOY |
| EOY | 31290360 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58767650 | BOY |
| EOY | 66264306 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 5864184 | ReconcilationRevenueExpenses |
| 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 | |
| Current Year Minus3 Years | CurrentYearMinus3Years |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 10284406 | OtherCostOrOtherBasis |
| Book Value | 10284406 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16296691 | OtherCostOrOtherBasis |
| Depreciation | 958040 | Depreciation |
| Book Value | 15338651 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 936104 | OtherCostOrOtherBasis |
| Depreciation | 681348 | Depreciation |
| Book Value | 254756 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12833319 | OtherCostOrOtherBasis |
| Depreciation | 4787957 | Depreciation |
| Book Value | 8045362 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildings | |
| Total Of Book Value Land Buildings | 33923175 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| PAYABLES TO CHAPMAN UNIVERSITY | $341,545 |
| ACCRUED SABBATICAL LIABILITY | $520,000 |
| DEFERRED RENT | $1,099,777 |
| OTHER | $46,752 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2008074 | TotalOfAmounts |
| Total Revenue | 86971643 | TotalRevenue |
| Total Expenses | 81107459 | TotalExpenses |
| Excess Or Deficit For Year | 5864184 | ExcessOrDeficitForYear |
| Other | -$2,100 | OtherAmount |
| Total Adjustments | -2100 | TotalAdjustments |
| Excess Or Deficit Per FS | 5862084 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 85093823 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 85093823 | RevenueSubtotal |
| Other Revenues Not Included | 1877820 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1877820 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 86971643 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 79231739 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 79231739 | ExpensesSubtotal |
| Other Expenses Not Included | 1875720 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1875720 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 81107459 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ASC 740 FOOTNOTE | SCHEDULE D, PART X, Line 2 | THE FOLLOWING IS AN EXCERPT FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF CHAPMAN UNIVERSITY AND AFFILIATES: THE UNIVERSITY HAS ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) SUBTOPIC 740, INCOME TAXES, RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE INTERPRETATION REQUIRES THAT THE ENTITY ACCOUNT FOR AND DISCLOSE IN THE FINANCIAL STATEMENTS THE IMPACT OF A TAX POSITION IF THAT POSITION TAKEN WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESS, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE UNIVERSITY HAS EVALUATED THE FINANCIAL STATEMENT IMPACT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE TAX ASSETS OR LIABILITIES TO BE RECORDED IN ACCORDANCE WITH ACCOUNTING GUIDANCE. |
| SCHEDULE D, PART XI, LINE 8 | CAPITAL INVESTMENT RECLASS 2,100 SCHEDULE D, PART XII, LINE4B SCHOLARSHIPS REPORTED GROSS ON FORM 990 1,875,720 CAPITAL INVESTMENT RECLASS 2,100 ----------- TOTAL 1,879,920 SCHEDULE D, PART XIII, LINE 4B SCHOLARSHIPS REPORTED GROSS ON FORM 990 1,875,720 |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART I, LINE 3 | Identifier |
| Explanation | BRANDMAN UNIVERSITY'S NON-DISCRIMINATION POLICY (BELOW) IS PROMINENT IN BOTH THE UNDERGRADUATE AND GRADUATE APPLICATIONS (BOTH ON ONLINE AND PDF VERSIONS). BRANDMAN UNIVERSITY CONSIDERS ALL APPLICANTS WITHOUT REGARD TO RACE, RELIGION, COLOR, NATIONAL ORIGIN, AGE, SEX, MARITAL STATUS, DISABILITY, VETERAN STATUS OR ANY OTHER CHARACTERISTIC PROTECTED BY APPLICABLE STATE OR FEDERAL CIVIL RIGHTS LAWS. SOME INFORMATION REQUESTED IN THE APPLICATION PROCESS IS REQUESTED FOR FEDERAL REPORTING, AND IS NOT USED IN A DISCRIMINATORY MANNER. PART I, LINE 6A BRANDMAN UNIVERSITY IS AWARDED GRANTS FROM GOVERNMENT AGENCIES, SUCH AS THE DEPARTMENT OF EDUCATION AND THE CALIFORNIA STUDENT AID COMMISSION, TO PROVIDED FINANCIAL AID TO STUDENTS. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|
| BRANDMAN UNIVERSITY UNDERGRADUATE SCHOLARSHIPS | 2153 | 1036324 | N/A | N/A |
| BRANDMAN UNIVERSITY GRADUATE SCHOLARSHIPS | 785 | 839396 | N/A | N/A |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | GRANT RECORDS | Identifier |
| Return Reference | SCHEDULE I, PART I, LINE 2 | ReturnReference |
| Explanation | GRANTS AND OTHER ASSISTANCE REPRESENT STUDENT FINANCIAL AID. WHEN AWARDING AID, BRANDMAN UNIVERSITY FOLLOWS ALL LAWS AND REGULATIONS OF FEDERAL AND STATE OF CALIFORNIA AID PROGRAMS. FOR MORE INFORMATION, VISIT OUR WEBSITE AT WWW.BRANDMAN.EDU. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | 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 (11 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DOTI JAMES | |||||||||||||
| 0 | 456693 | 0 | 100000 | 0 | 421817 | 0 | 22050 | 0 | 111937 | 0 | 1112497 | 0 | 0 |
| BRAHM GARY | |||||||||||||
| 419926 | 0 | 0 | 0 | 112403 | 0 | 26323 | 0 | 22575 | 0 | 581227 | 0 | 0 | 0 |
| BULLOCK CHARLES | |||||||||||||
| 246265 | 0 | 0 | 0 | 8322 | 0 | 22200 | 0 | 16264 | 0 | 293051 | 0 | 0 | 0 |
| KNIGHT SASKIA | |||||||||||||
| 222490 | 0 | 0 | 0 | 12313 | 0 | 20700 | 0 | 21779 | 0 | 277282 | 0 | 0 | 0 |
| LEGOZA JANICE | |||||||||||||
| 218514 | 0 | 0 | 0 | 8012 | 0 | 19800 | 0 | 9242 | 0 | 255568 | 0 | 0 | 0 |
| GODREAU L DENISE | |||||||||||||
| 251850 | 0 | 15000 | 0 | 2168 | 0 | 18672 | 0 | 16686 | 0 | 304376 | 0 | 0 | 0 |
| DODGE LAURIE | |||||||||||||
| 156765 | 0 | 0 | 0 | 3765 | 0 | 14680 | 0 | 15288 | 0 | 190498 | 0 | 0 | 0 |
| MCLEOD RENEE | |||||||||||||
| 146987 | 0 | 0 | 0 | 4275 | 0 | 13314 | 0 | 1434 | 0 | 166010 | 0 | 0 | 0 |
| SALZMAN NANCY | |||||||||||||
| 119568 | 0 | 30000 | 0 | 1011 | 0 | 11070 | 0 | 2269 | 0 | 163918 | 0 | 0 | 0 |
| MOISE CONNIE S | |||||||||||||
| 148000 | 0 | 0 | 0 | 625 | 0 | 8880 | 0 | 1126 | 0 | 158631 | 0 | 0 | 0 |
| CESARIO MARIA B | |||||||||||||
| 136648 | 0 | 0 | 0 | 7798 | 0 | 12438 | 0 | 7270 | 0 | 164154 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| FORM 990, SCHEDULE J, PART I, LINE 1A | HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE | A HOUSING ALLOWANCE IS PROVIDED TO THE CHANCELLOR (GARY BRAHM). IT IS CONSIDERED A TAXABLE BENEFIT AND AS SUCH, IS INCLUDED IN HIS W-2 EARNINGS. Schedule J, Part I, Line 4B Supplemental Nonqualified Plan Gary Brahm participates in a nonqualified Deferred Compensation Agreement dated December 21, 2007. Under the terms of the Agreement, during the calendar year 2008 twelve monthly payments equal to 1/12 each of Brahm's base salary was credited to a separately maintained bookkeeping account of the University. As of December 31 of each year, commencing December 31, 2008, all amounts credited to the account are to be credited with interest at the rate equal to the 10-year Treasury Bond rate. On August 1, 2012, or if prior thereto Brahm incurs a disability (as defined in the Plan) or dies, he or his designated beneficiary is entitled to receive payment in one lump sum of all amounts credited to the account, including all deemed earnings. Pursuant to the terms of the Agreement, if Brahm voluntarily terminates his employment with the University or is terminated for cause, then Brahm forfeits all rights and claims to the deferred 2008 compensation. During the year, no amounts were paid under this Plan. Executive Retirment Agreements Gary Brahm and Saskia Knight (Executive) participate in a Supplemental Deferred Compensation Plan effective June 1, 2007. Under the terms of the Plan, variable retirement compensation is indexed to the level of success that the Executive is able to achieve with respect to the improvement in University operations, measured during the 10-year period beginning on the day Executive retires or when the Employment Agreement is terminated pursuant to its terms. Under the conditions of the Plan, Executive shall be paid ten annual retirement payments only if Executive has served the University for a minimum of 5 years, or if Executive has terminated the Employment Agreement pursuant to a Change in Control, and if Executive has continuously achieved the Minimum Performance Standard set forth in the Employment Agreement and has devoted the time and skills required under such Employment Agreement. Pursuant to the vesting share requirements under the Plan, if employment is terminated prior to sixty months because the minimum performance standards are not met or if termination occurs by the discretion of the board and Executive has served at least thirty months, then Executive will receive a proportional share of the retirement benefits equal to the number of months served under the Employment Agreement divided by sixty. If during any of the last nine years of the term, the operating surplus of the University increases or decreases by over 15% of the operating surplus of the immediately preceding year, then the maximum increase, or decrease, is limited to 15% of the retirement payment actually payable for the prior year. No amounts were paid or accrued under this Agreement during the year. |
| FORM 990, SCHEDULE J, PART II | COMPENSATION FROM RELATED ORGANIZATIONS | JAMES DOTI, REGENT, IS COMPENSATED BY CHAPMAN UNIVERSITY, A RELATED ORGANIZATION, AND IS NOT COMPENSATED BY BRANDMAN UNIVERSITY FOR HIS DUTIES ON THE BOARD OF REGENTS. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART III, LINE 3 | Brandman University entered into a joint venture, Ameritas College, with a private for-profit business for the purpose to form a company that would develop dual language English immersion for native Spanish speakers academic degree programs by sharing the expertise, authorizations and resources of each with the objective of extending the mission of Brandman University and ultimately creating an independent standing institution of higher education operated by both Brandman University and the for-profit business. FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES INCLUDE RETAIL SALES, BOOKSTORE SALES, BOOKSTORE COMMISSIONS, AMERITAS COLLEGE JOINT VENTURE AND VENDING MACHINE INCOME. | |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED WITH AN OUTSIDE ACCOUNTING FIRM WHO WORKS CLOSELY WITH THE CHAPMAN UNIVERSITY CONTROLLER AND ASSISTANT CONTROLLER. THE FORM IS THEN REVIEWED BY THE VICE CHANCELLOR OF FINANCE & ADMINISTRATION AND BY THE AUDIT COMMITTEE. SUBSEQUENT TO ITS REVIEW, THE AUDIT COMMITTEE REPORTS BACK TO THE BOARD OF REGENTS REGARDING ITS OVERSIGHT OF THE FORM 990 AND THE FINAL FORM, INCLUDING ALL SCHEDULES, IS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN IS FILED. | PROCESS FOR REVIEWING THE FORM 990 |
| FORM 990, PART VI, SECTION B, LINE 12C | THE UNIVERSITY COMPLIANCE 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 DISTRUBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OR INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVEIWED BY THE UNIVERSITY COMPLIANCE OFFICER AND THE AUDIT COMMITTEE, THEN THE RESULTS ARE REPORTED TO THE FULL BOARD OF REGENTS AS DEFINED BY THE UNIVERSITY'S BYLAWS. | MONITORING AND ENFORCING COMPLIANCE WITH CONFLICT OF INTEREST POLICY |
| FORM 990, PART VI, SECTION B, LINE 15A AND 15B | THE BOARD APPOINTS A COMPENSATION COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES FOR EACH OFFICER OR KEY EMPLOYEE. THE RESULTS OF THE COMPENSATION COMMITTEE ARE REPORTED TO THE FULL BOARD OF REGENTS IN SESSION. FOR THE TAX YEAR 2009, THE COMPENSATION COMMITTEE HIRED A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS SPECIALIST (INDEPENDENT EXPERT) TO REVIEW, ANALYZE AND PROVIDE BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES FOR OFFICERS AND KEY EMPLOYEES. APPROPRIATE COMPARABILITY DATA IS OBTAINED FROM THE INDEPENDENT EXPERTS, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS (PEER ANALYSIS) FOR SIMILAR JOB DUTIES. THE COMMITTEE'S DISCUSSIONS AND DECISIONS WERE CONTEMPORANEOUSLY DOCUMENTED. DOCUMENTATION INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE IT WAS APPROVED, THE MEMBERS PRESENT DURING DELIBERATIONS AND THOSE WHO VOTED ON IT, AND A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED. | PROCESS FOR DETERMINING COMPENSATION PACKAGES FOR OFFICERS & KEY EMPLOYEES |
| 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 AVAILABLE UPON REQUEST. | DISCLOSURE OF DOCUMENTS |
| HOURS DEVOTED FOR RELATED ORGANIZATION | NAME:DOTI, JAMES TITLE:TRUSTEE, EX OFFICIO HOURS:40 | FORM 990 PART VII |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| CHAPMAN UNIVERSITY | ||||||||||
| ONE UNIVERSITY DRIVE | ORANGE | CA | 92866 | 951643992 | EDUCATION | CA | 501(C)(3) | 2 | NA | false |
| Chapman University Foundation | ||||||||||
| One University Drive | Orange | CA | 92866 | 300563618 | SUPPORTING | CA | 501(C)(3) | 11A | NA | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | 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 | true | 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 | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |