CONCORDIA UNIVERSITY IRVINE: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- CONCORDIA UNIVERSITY IRVINE (EIN 95-2798775)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-11
- IRS object ID
- 201131319349302573
- Schema version
- 2009v1.7
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-11T15:26:59-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Tilly Virchow Krause LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6th St Ste 2300 | AddressLine1 |
| City | Minneapolis | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952798775 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Concordia University Irvine | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CONC | NameControl |
| Phone | 9492143126 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 Concordia West | AddressLine1 |
| City | Irvine | City |
| State | CA | State |
| ZIP Code | 926123203 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Kevin Tilden | Name |
| Title | CFO | Title |
| Phone | 9492143126 | Phone |
| Date Signed | 2011-05-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6128764500 | Phone |
| Date Prepared | 2011-05-11 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Kevin Tilden | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 Concordia West | AddressLine1 |
| City | Irvine | City |
| State | CA | State |
| ZIP Code | 92612 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 60513560 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.cui.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | Concordia University is a Christian University with 1558 Undergraduate and 1369 Graduate Students. Concordia is the emerging leader among Christian colleges in Southern California - a special place where academic excellence is achieved among friends and where graduates leave prepared for ministry, ready to change the world. At Concordia, students live their faith not for one hour, one day, or once a week. Here, we live our Christian faith as it is meant to be lived: through learning, service, and leadership. There are so many ways to worship, study, and serve the Lord at Concordia. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 982 | TotalNbrEmployees |
| Total Nbr Volunteers | 31 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4896136 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 8755417 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 46464542 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 51438187 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 341367 | InvestmentIncomePriorYear |
| Investment Income Current Year | 195514 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 275123 | OtherRevenuePriorYear |
| Other Revenue Current Year | 124442 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 51977168 | TotalRevenuePriorYear |
| Total Revenue Current Year | 60513560 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12066037 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 13321955 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20662100 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 21501723 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 18674742 | OtherExpensePriorYear |
| Other Expenses Current Year | 19325568 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 51402879 | TotalExpensesPriorYear |
| Total Expenses Current Year | 54149246 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 574289 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 6364314 | RevenuesLessExpensesCY |
| Total Assets BOY | 82664356 | TotalAssetsBOY |
| Total Assets EOY | 87875263 | TotalAssetsEOY |
| Total Liabilities BOY | 50709501 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 48939266 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 31954855 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 38935997 | NetAssetsOrFundBalancesEOY |
| Mission Description | Concordia University Irvine, guided by the Great Commission of Christ Jesus and the Lutheran Confessions, empowers students through the liberal arts and professional studies for lives of learning, service, and leadership. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 28026338 | Expense |
| Grants | 13321955 | Grants |
| Revenue | 42773644 | Revenue |
| Description | Instruction- divisionalInstruction, includes grants and allocations. Concordia University currently has 1,558 undergraduate students and 1,369 graduate students | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 10895391 | Expense |
| Description | Academic Support and student ServicesAcademic Support includes Office of the Provost, Deans of various Academic Divisions, and University Library services. Student Services includes Admissions, Financial Aid, Registrar, and Athletics. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6802075 | Expense |
| Revenue | 8788985 | Revenue |
| Description | Auxilary ServicesAuxiliary enterprises at Concordia are generally comprised of residence halls, a dining hall and a snack shop. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 45723804 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 131 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 982 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kevin Tilden | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9492143126 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 Concordia West | AddressLine1 |
| City | Irvine | City |
| State | CA | State |
| ZIP Code | 92612 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (29 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 |
|---|---|---|---|---|---|---|---|
| Paul Brandt | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Robert Dargatz | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| John Friend | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Delbert Glanz | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Gene Haertling | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Craig Olson | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Lee Precup | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Kathi Romsa | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Patrick Stacker | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Larry Stoterau | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Robert Newton | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Randall Golter | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Kari Grimm | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Cynthia M Newkirk | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Donald G Tietjen | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Rachel Klitzing | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Dr Mary E Fink | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Dr Audrey G Williams | |||||||
| board Member | 1.00 | X | 0 | 0 | 0 | ||
| Jacob Preus | |||||||
| President | 40.00 | 156772 | 0 | 72472 | X | ||
| Paul Crumb | |||||||
| Executive Vice-President Finance | 40.00 | 212091 | 0 | 27446 | X | ||
| Gary McDaniel | |||||||
| Executive Vice-President | 40.00 | 126909 | 0 | 17520 | X | ||
| Mary Scott | |||||||
| Provost | 40.00 | 158582 | 0 | 25247 | X | ||
| Loren Kramer | |||||||
| Interim President | 40.00 | 32042 | 0 | 11549 | X | ||
| Kevin Tilden | |||||||
| CFO | 40.00 | 126771 | 0 | 23466 | X | ||
| Dean Vieselmeyer | |||||||
| Professor Theology/Director Online | 40.00 | 136298 | 0 | 13403 | X | ||
| Timothy Preuss | |||||||
| Dean of Arts & Sciences | 40.00 | 119561 | 0 | 16803 | X | ||
| Curt Cattau | |||||||
| Professor ESS | 40.00 | 122073 | 0 | 11423 | X | ||
| Gregory Seltz | |||||||
| Director CCMC | 40.00 | 123107 | 0 | 17979 | X | ||
| James Bachman | |||||||
| Dean of Christ College Graduate Pro | 40.00 | 119450 | 0 | 13049 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1433656 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 250357 | TotalOtherCompensation |
| Number Individuals GT100 K | 22 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Bon Appetit | |||||
| 1000 West Temple Street | Los Angeles | CA | 90074 | Food Service | 2200481 |
| Aramark Facilities Services | |||||
| 24818 Network PL | Chicago | IL | 606731248 | Facilities Maintenance | 1668336 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Related Organizations | 445635 | RelatedOrganizations |
| Government Grants | 219846 | GovernmentGrants |
| All Other Contributions | 8089936 | AllOtherContributions |
| Noncash Contributions | 385886 | NoncashContributions |
| Total Contributions | 8755417 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and Fees | 611710 | 42649202 | 42649202 |
| Auxiliary enterprises | 900099 | 8788985 | 8788985 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 51438187 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 195514 | TotalRevenueColumn |
| Exclusion | $195,514 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other Income | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 124442 | TotalRevenueColumn |
| Related Or Exempt Function Income | 124442 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 124442 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 60513560 | TotalRevenueColumn |
| Related Or Exempt Function Income | 51562629 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $195,514 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13321955 | Total |
| Program Services | 13321955 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 813167 | Total |
| Management And General | 813167 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17070499 | Total |
| Program Services | 15578310 | ProgramServices |
| Management And General | 1492189 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1402873 | Total |
| Program Services | 1228722 | ProgramServices |
| Management And General | 174151 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1245735 | Total |
| Program Services | 1100644 | ProgramServices |
| Management And General | 145091 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 969449 | Total |
| Program Services | 734303 | ProgramServices |
| Management And General | 235146 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168781 | Total |
| Management And General | 168781 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102654 | Total |
| Management And General | 102654 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5785377 | Total |
| Program Services | 4753852 | ProgramServices |
| Management And General | 1031525 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 757689 | Total |
| Program Services | 757689 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 283303 | Total |
| Program Services | 97230 | ProgramServices |
| Management And General | 186073 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 494254 | Total |
| Program Services | 43751 | ProgramServices |
| Management And General | 450503 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1959994 | Total |
| Program Services | 1243384 | ProgramServices |
| Management And General | 716610 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 965277 | Total |
| Program Services | 855558 | ProgramServices |
| Management And General | 109719 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90422 | Total |
| Program Services | 40306 | ProgramServices |
| Management And General | 50116 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1126509 | Total |
| Program Services | 912472 | ProgramServices |
| Management And General | 214037 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3011519 | Total |
| Program Services | 2447855 | ProgramServices |
| Management And General | 563664 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 415839 | Total |
| Program Services | 27877 | ProgramServices |
| Management And General | 387962 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| Bond related fees | 1239115 | 1239115 | |
| Program Activity | 1050811 | 22484 | 1028327 |
| Equipment rental | 1042734 | 0 | 1042734 |
| Miscellaneous | 195706 | 195706 | |
| Building Repairs & Main | 163124 | 129896 | 33228 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 472460 | Total |
| Program Services | 279901 | ProgramServices |
| Management And General | 192559 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54149246 | Total |
| Program Services | 45723804 | ProgramServices |
| Management And General | 8425442 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 157100 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 610839 | BOY |
| EOY | 603854 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 242541 | BOY |
| EOY | 4667581 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2788368 | BOY |
| EOY | 2602989 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 126000 | BOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 421109 | BOY |
| EOY | 388399 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 447527 | BOY |
| EOY | 623967 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 103406598 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 37635783 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67045578 | BOY |
| EOY | 65770815 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5117482 | BOY |
| EOY | 5742511 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5864912 | BOY |
| EOY | 7318047 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82664356 | BOY |
| EOY | 87875263 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1762884 | BOY |
| EOY | 2941205 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3971052 | BOY |
| EOY | 4461840 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39095000 | BOY |
| EOY | 37480000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3853191 | BOY |
| EOY | 1738189 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 130582 | BOY |
| EOY | 345056 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1896792 | BOY |
| EOY | 1972976 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50709501 | BOY |
| EOY | 48939266 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19599423 | BOY |
| EOY | 20209916 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1942406 | BOY |
| EOY | 7895886 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10413026 | BOY |
| EOY | 10830195 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31954855 | BOY |
| EOY | 38935997 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82664356 | BOY |
| EOY | 87875263 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 125841 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9190027 | BeginningOfYearBalance |
| Contributions | 314334 | Contributions |
| Investment Earnings Or Losses | 833035 | InvestmentEarningsOrLosses |
| End Of Year Balance | 10337396 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10726670 | BeginningOfYearBalance |
| Contributions | 491407 | Contributions |
| Investment Earnings Or Losses | -1708050 | InvestmentEarningsOrLosses |
| Other Expenditures | 320000 | OtherExpenditures |
| End Of Year Balance | 9190027 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1209418 | OtherCostOrOtherBasis |
| Book Value | 1209418 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 86741163 | OtherCostOrOtherBasis |
| Depreciation | 29177320 | Depreciation |
| Book Value | 57563843 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8194474 | OtherCostOrOtherBasis |
| Depreciation | 3179959 | Depreciation |
| Book Value | 5014515 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7135702 | OtherCostOrOtherBasis |
| Depreciation | 5278504 | Depreciation |
| Book Value | 1857198 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 125841 | OtherCostOrOtherBasis |
| Book Value | 125841 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 65770815 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (6 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Interest In Net Assets of Concordia University Foundation | 3288027 |
| Beneficial Interest in Perpetual Funds | 795883 |
| Beneficial Interest in Split Int Agreements | 1021700 |
| Unamortized Bond Issue Costs | 851871 |
| Cash Surrender value of life insurance | 243066 |
| Deposits Held by Trustees | 1117500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 7318047 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Interest rate exchange liability | Description |
| Amount | $1,972,976 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1972976 | TotalOfAmounts |
| Total Revenue | 60513560 | TotalRevenue |
| Total Expenses | 54149246 | TotalExpenses |
| Excess Or Deficit For Year | 6364314 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 515101 | NetUnrealizedGLOnInvestments |
| Other | $101,727 | OtherAmount |
| Total Adjustments | 616828 | TotalAdjustments |
| Excess Or Deficit Per FS | 6981142 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 47808433 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 515101 | NetUnrealizedGainsInvestments |
| Other Revenues | 101727 | OtherRevenues |
| Revenue Not Rptd F990 | 616828 | RevenueNotRptdF990 |
| Revenue Subtotal | 47191605 | RevenueSubtotal |
| Other Revenues Not Included | 13321955 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 13321955 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 60513560 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 40827291 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 440000 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 440000 | ExpensesNotRptdF990 |
| Expenses Subtotal | 40387291 | ExpensesSubtotal |
| Other Expenses Not Included | 13761955 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 13761955 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 54149246 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Part III, Line 4: | The art collection is held by Concordia solely for the preservation/benefit for future generations. | |
| Part X: | The Internal Revenue Service has determined that the University and its related Foundation are exempt from federal income tax under Section 501(c) (3) of the Internal Revenue Code. They are also exempt from state income taxes. However, any unrelated business income may be subject to taxation. In accordance with the accounting standard on Accounting for Uncertainty in Income Taxes, the University addresses the determination of whether tax benefits claimed on a tax return should be recorded in the financial statements. Under this guidance, the University may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merit of the position. Examples of tax positions include the tax-exempt status of the University and various positions related to the potential sources of unrelated business taxable income. There were no significant unrecognized tax benefits identified or recorded as liabilities during fiscal year 2010. Open tax years subject to examination by the U.S. and state taxing authorities are for the years 2007 to 2009, which statutes expire in 2010 to 2012, respectively. | Description of Uncertain Tax Positions Under FIN 48: |
| Part XI, Line 8 - Other Adjustments: | Unrealized loss on interest rate exchange agreement: -76185. Change in interest in net assets of Concordia University Foundation: 3498. Change in value of beneficial interest in split-interest agreements: 98043. Change in value of beneficial interest in perpetual funds: 76371. | |
| Part XII, Line 2d - Other Adjustments: | Unrealized loss on interest rate exchange agreement: -76185. Change in interest in net assets of Concordia University Foundation: 3498. Change in value of beneficial interest in split-interest agreement: 98043. Change in value of beneficial interest in perpetual funds: 76371. | |
| Part XII, Line 4b - Other Adjustments: | Scholarships: 13321955. | |
| Part XIII, Line 2d - Other Adjustments: | Reserve for lease settlement obligation: 440000. | |
| Part XIII, Line 4b - Other Adjustments: | Scholarships: 13321955. Reserve for Settlement of lease obligation: 440000. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | The Statement of non-discriminatory policy is published in the University's catalog, handbook & all promotional publications. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE PERKINS STUDENT LOAN PROGRAM, FEDERAL WORK STUDY PROGRAM, PELL GRANT PROGRAM, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Asia and the Pacific | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 2 | NumberOfEmployees |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConducted |
| Specific Services Provided | Develop meaningful relationships with Chinese business leaders, educators, professionals and community members for the benefit of student internships in the People's Republic of China. | SpecificServicesProvided |
| Total Expenditures | 159717 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 2 | TotalNumberOfEmployees |
| Total Amount Spent | 159717 | TotalAmountSpent |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Tuition Discount | TypeOfGrant |
| Number Of Recipients | 1273 | NumberOfRecipients |
| Amount Of Cash Grant | 13321955 | AmountOfCashGrant |
| Method Of Valuation | Book | MethodOfValuation |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Concordia University Irvine offers scholarships and grants to qualified students to help reduce their out-of-pocket tuition costs. Students receiving financial assistance of this form must meet specific criteria such as academic achievement, financial need and other similar standards whether put in place by the College or by donors of restricted funds. The Office of Financial Aid is accountable for monitoring and disbursing all financial assistance to student accounts. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 0 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 0 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jacob Preus | |||||||||||||
| 142692 | 0 | 0 | 0 | 14080 | 0 | 0 | 0 | 72472 | 0 | 229244 | 0 | 0 | 0 |
| Paul Crumb | |||||||||||||
| 170158 | 0 | 0 | 0 | 41933 | 0 | 0 | 0 | 27446 | 0 | 239537 | 0 | 0 | 0 |
| Mary Scott | |||||||||||||
| 147900 | 0 | 0 | 0 | 10682 | 0 | 0 | 0 | 25247 | 0 | 183829 | 0 | 0 | 0 |
| Kevin Tilden | |||||||||||||
| 126171 | 0 | 0 | 0 | 600 | 0 | 0 | 0 | 23466 | 0 | 150237 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | The President of the University resides in campus provided housing year-round. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (3 entries)
| Issuer EINIssuerEIN | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer |
|---|---|---|---|---|---|
| California Statewide Communities Development Authority | |||||
| 952798775 | 2001-11-08 | 7750000 | Construction of Dormitory/ Gym; Debt Refinance | 0 | 0 |
| California Statewide Communities Development Authority | |||||
| 952798775 | 2001-11-08 | 20250000 | Construction of Dormitory/ Gym; Debt Refinance | 0 | 0 |
| Colorado Educational and Cultural Facilities Authority | |||||
| 952798775 | 2005-12-15 | 25000000 | Construction of new buildings; improvement of athletic facilities | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (3 entries)
| Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Amount DefeasedAmountDefeased |
|---|---|---|---|---|---|---|---|---|
| 7750000 | 35262 | 7714737 | 2002 | 0 | 0 | 1 | 1 | |
| 20250000 | 336798 | 19913202 | 2002 | 0 | 0 | 1 | 1 | |
| 25000000 | 685907 | 19704000 | 2006 | 1 | 0 | 1 | 1 | 4609598 |
Form990 Schedule K Part III Form990ScheduleKPartIII (3 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Counsel Routinely EngagedBondCounselRoutinelyEngaged | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI | Total Private Business UseTotalPrivateBusinessUse | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (3 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|---|
| US Bank | ||||||
| 0 | 1 | 1 | 10.000000000000 | 0 | 0 | 0 |
| US Bank | ||||||
| 0 | 1 | 1 | 10.000000000000 | 0 | 0 | 0 |
| (no name) | ||||||
| 0 | 1 | 0 | 0 | 0 | 0 | |
Schedule L IRS990ScheduleL
Loan Table LoanTable (8 entries)
| Loan From OrganizationLoanFromOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|
| Preus Jacob | |||||
| X | $106,331 | 106331 | 0 | 1 | 1 |
| Eshetu Abate Kyra | |||||
| X | $62,127 | 62127 | 0 | 1 | 1 |
| Lori Siekmann | |||||
| X | $65,000 | 65000 | 0 | 1 | 1 |
| Lori Siekman | |||||
| X | $7,500 | 7500 | 0 | 1 | 1 |
| Konrad Hack | |||||
| X | $15,000 | 15000 | 0 | 1 | 1 |
| Scott Rhodes | |||||
| X | $30,000 | 3941 | 0 | 1 | 1 |
| Scott Rhodes | |||||
| X | $71,000 | 71000 | 0 | 1 | 1 |
| Daniel Van Voorhis | |||||
| X | $57,000 | 57000 | 0 | 1 | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 387899 | TotalBalanceDue |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Jacob Preus | |||
| President of the University | 746140 | In September 2009, the University President left office. Pursuant to the terms of a shared equity agreement related to a home located adjacent to the University, the President purchased a 49% share of the subject property during his term of office and occupied it as his principal residence. Subject to the terms of the agreement and multiple appraisals, the University purchased the President's share upon his separation from the University for $746,140. | 0 |
| Dan Walker | |||
| University Board of Regent | 0 | Dan Walker, who serves as a University Board of Regent, is also the President of Farmers and Merchants Bank. The University maintains several accounts at the bank which are used for general operating purposes in the normal course of business. | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 26067 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
Collectibles Collectibles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 5012 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenues |
Scientific Specimens ScientificSpecimens
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 354767 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | Gift Certificate | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 40 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 3 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 1 | The Board of Regents has granted the authority to the following committees which are comprised of board members as well as executive staff members: (1) Investment Committee - charged with the oversight of the Universitys endowment, investment decisions, and all custodial concerns related to Concordias financial instruments. (2) Finance/Audit Committee - charged with the oversight of the financial management of the University, including the review of all external financial reporting and the annual audit process. (3) Compensation Committee - charged with the review and approval of all compensation structures relating to faculty, staff, and key employees. |
| Form 990, Part VI, Section A, line 7a | The Synod holds a convention every three years, which is comprised of local Lutheran congregations. A representative of the congregations is appointed who in turn votes for three members of the Board of Regents. |
| Form 990, Part VI, Section B, line 11 | The Board assigns authority to the finance committee to perform a thorough review of the Form 990 prior to filing. |
| Form 990, Part VI, Section B, line 12c | In their capacity as directors, the members of the Board of Directors of Concordia University Irvine must act at all times in the best interests of the University. All actual and potential conflicts of interests shall be disclosed by Board members to the appropriate personnel within the University through the annual disclosure form and/or whenever a conflict arises. The disinterested members of Board shall make a determination as to whether a conflict exists and what subsequent action is appropriate (if any). If it is determined that a conflict of interest does in fact exist, the interested Board Member (s) is/are recused from participating in debates and votes on the matter. Staff and faculty of the organization are regularly required to reaffirm their adherence to and understanding of the need to disclose any potential conflicts of interest. |
| Form 990, Part VI, Section B, line 15 | Compensation decisions are subject to review and concurrence by senior members of staff. Comparability data as provided by Watson and Wyatt is used as a benchmark, and the methodology of the decision is documented by Human Resources. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest, and related documents are housed on the Human Resources website. |
| Part XI, line 2c | The process for oversight of the audit has not changed from the prior year. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Concordia University Irvine Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1530 Concordia West | AddressLine1 |
| City | Irvine | City |
| State | CA | State |
| ZIP Code | 92612 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237326171 | EIN |
| Primary Activities | Fundraising for Concordia University | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | 11a | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Concordia University Irvine | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| Concordia University Foundation | |
| C | 445635 |
| Concordia University Foundation | |
| L | 3989636 |
| Concordia University Foundation | |
| N | 760408 |