VANGUARD UNIVERSITY OF SO CA: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- VANGUARD UNIVERSITY OF SO CA (EIN 95-6002998)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-12
- IRS object ID
- 201131329349303058
- 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 C
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-12T14:34:46-05:00 | 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 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway Suite A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | 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 | 956002998 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vanguard University of SO CA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | VANG | NameControl |
| Phone | 7145563610 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 Fair Drive | AddressLine1 |
| City | Costa Mesa | City |
| State | CA | State |
| ZIP Code | 92626 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Carol A Taylor | Name |
| Title | President | Title |
| Phone | 7145563610 | Phone |
| Date Signed | 2011-05-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dave Moja CPA | Name |
| Phone | 3178852620 | Phone |
| 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 | Carol A Taylor | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 Fair Drive | AddressLine1 |
| City | Costa Mesa | City |
| State | CA | State |
| ZIP Code | 92626 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 54278435 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.Vanguard.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1920 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | To pursue knowledge, cultivate character, deepen faith, & equip students for leadership & service. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 983 | TotalNbrEmployees |
| Total Nbr Volunteers | 65 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4343705 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3212404 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 53838804 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 49985842 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 91187 | InvestmentIncomePriorYear |
| Investment Income Current Year | 165276 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 46189 | OtherRevenuePriorYear |
| Other Revenue Current Year | -20259 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 58319885 | TotalRevenuePriorYear |
| Total Revenue Current Year | 53343263 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 13484258 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 13585487 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20082456 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 18473634 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 20200 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1069249 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 21632352 | OtherExpensePriorYear |
| Other Expenses Current Year | 19550354 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 55219266 | TotalExpensesPriorYear |
| Total Expenses Current Year | 51609475 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3100619 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1733788 | RevenuesLessExpensesCY |
| Total Assets BOY | 40733821 | TotalAssetsBOY |
| Total Assets EOY | 38248173 | TotalAssetsEOY |
| Total Liabilities BOY | 42061094 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 37809394 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -1327273 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 438779 | NetAssetsOrFundBalancesEOY |
| Mission Description | The purpose of Vanguard University is to pursue knowledge, cultivate character, deepen faith, and equip each student for a life of leadership and service.To fulfill that purpose, Vanguard gathers a community of learners resolved to blend the pursuit of academic excellence with growth as authentic Christians. The educational experience at Vanguard, therefore, promotes the integration of faith, learning, and living. The university believes that scholarship in the arts, sciences, and professional studies illuminated by Christian truth fosters the intellectual development, moral maturity, and spiritual vitality of students. The university motto Truth, Virtue, and Service expresses our conviction that learning involves the whole person: head, heart, and hands. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 35778354 | Expense |
| Grants | 13390282 | Grants |
| Revenue | 38962370 | Revenue |
| Description | Undergraduate: A 4-year Bachelor of Arts or Science degree in 30 majors and concentrations. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1110050 | Expense |
| Grants | 17851 | Grants |
| Revenue | 3327400 | Revenue |
| Description | School for Professional studies: School for adult professionals, awarding a Bachelor of Arts in business, psychology and religion and a Bachelor of Science in nursing. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 467589 | Expense |
| Grants | 72347 | Grants |
| Revenue | 955277 | Revenue |
| Description | Graduate Psychology: Awarding of Graduate degrees, which prepares students for clinical and research opportunities available in gerontology, domestic violence, intervention, ministry, criminology and education. The Coursework also prepares students to: pursue doctoral study; work effectively within a variety of therapeutic settings; and be prepared for the licensing examination (Board of Behavioral Science) for Marriage and Family Therapists (MFT). | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1567325 | Expense |
| Grants | 108140 | Grants |
| Revenue | 6740795 | Revenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1567325 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 108140 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 6740795 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 38923318 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | 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 | 90 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 983 | 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| 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 | Vanguard University of Southern California | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7145563610 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 Fair Drive | AddressLine1 |
| City | Costa Mesa | City |
| State | CA | State |
| ZIP Code | 92626 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (25 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 |
|---|---|---|---|---|---|---|---|
| Allbaugh Jonathan | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Basalone Jon | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Carson Curt | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Clark David | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Clark Vern | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Dresselhaus Tim | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Green Doug | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Greiner Robert | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Guerra Rich | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Martin John | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Oddo David | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Pittluck Lance | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Prince Tom | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Robertson Evelyn | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Tar Del | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Townsend Johana | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Wayman Ken | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Wood George | |||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | ||
| Allison Robert P | |||||||
| VP of Bus/Fin. (Part-Year) | 40.00 | 87666 | 0 | 11120 | X | ||
| Taylor Carol | |||||||
| President | 40.00 | 142687 | 0 | 71317 | X | ||
| Cowie Lettie | |||||||
| VP of Bus/Fin. (Part-Year) | 40.00 | 27091 | 0 | 968 | X | ||
| Harris Ron | |||||||
| VP- Development | 40.00 | 132277 | 0 | 29257 | X | ||
| Hittenberger Jeff | |||||||
| Provost | 40.00 | 119091 | 0 | 37847 | X | ||
| Johnson Kim | |||||||
| Interim VP- Advancement | 40.00 | 132428 | 0 | 0 | X | ||
| Wilson Robert | |||||||
| Dir.- Athletics | 40.00 | 106420 | 0 | 23259 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 747660 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 173768 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Western educational services | |||||
| 7014 Los Padres | Ventura | CA | 93003 | Educational Recruitment | 2739608 |
| Bon Appetit | |||||
| 14730 Beach Blvd Suite 107 | La Mirada | CA | 90638 | Food Services | 2377712 |
| Aramark | |||||
| 24818 Network Place | Chicago | IL | 60673 | Maintenance Services | 1463274 |
| LB&K Inc | |||||
| 154 South Valencia Street | Glendora | CA | 91741 | Construction | 259512 |
| DC's Mechanical Inc | |||||
| 24872 Wells Fargo Drive | Laguna Hills | CA | 92653 | Airconditioning Sales & Service | 185677 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Fundraising Events | 44500 | FundraisingEvents |
| Government Grants | 184425 | GovernmentGrants |
| All Other Contributions | 2983479 | AllOtherContributions |
| Noncash Contributions | 12280 | NoncashContributions |
| Total Contributions | 3212404 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & fees | 611710 | 41943678 | 41943678 |
| Auxiliary enterprises | 611710 | 7093287 | 7093287 |
| Support services | 611710 | 948877 | 948877 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 49985842 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 129074 | TotalRevenueColumn |
| Exclusion | $129,074 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 894965 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 858763 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 36202 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 36202 | TotalRevenueColumn |
| Exclusion | $36,202 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 56150 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 44500 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 76409 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -20259 | TotalRevenueColumn |
| Exclusion | -$20,259 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 53343263 | TotalRevenueColumn |
| Related Or Exempt Function Income | 49985842 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $145,017 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13585487 | Total |
| Program Services | 13585487 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 312790 | Total |
| Program Services | 23870 | ProgramServices |
| Management And General | 265050 | ManagementAndGeneral |
| Fundraising | 23870 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14917743 | Total |
| Program Services | 12191529 | ProgramServices |
| Management And General | 2717629 | ManagementAndGeneral |
| Fundraising | 8585 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1855925 | Total |
| Program Services | 334350 | ProgramServices |
| Management And General | 1521575 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1387176 | Total |
| Program Services | 718583 | ProgramServices |
| Management And General | 668593 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6467224 | Total |
| Program Services | 5005799 | ProgramServices |
| Management And General | 1387639 | ManagementAndGeneral |
| Fundraising | 73786 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92417 | Total |
| Management And General | 92417 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30949 | Total |
| Management And General | 30949 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193491 | Total |
| Fundraising | 193491 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1216521 | Total |
| Program Services | 219299 | ProgramServices |
| Management And General | 764781 | ManagementAndGeneral |
| Fundraising | 232441 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 790803 | Total |
| Program Services | 26845 | ProgramServices |
| Management And General | 471856 | ManagementAndGeneral |
| Fundraising | 292102 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3700238 | Total |
| Program Services | 2236545 | ProgramServices |
| Management And General | 1246849 | ManagementAndGeneral |
| Fundraising | 216844 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1449351 | Total |
| Program Services | 716123 | ProgramServices |
| Management And General | 727030 | ManagementAndGeneral |
| Fundraising | 6198 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 996042 | Total |
| Program Services | 918294 | ProgramServices |
| Management And General | 56560 | ManagementAndGeneral |
| Fundraising | 21188 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46916 | Total |
| Program Services | 27263 | ProgramServices |
| Management And General | 18909 | ManagementAndGeneral |
| Fundraising | 744 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2044228 | Total |
| Program Services | 1369450 | ProgramServices |
| Management And General | 674778 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2238402 | Total |
| Program Services | 1549321 | ProgramServices |
| Management And General | 689081 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 249305 | Total |
| Program Services | 560 | ProgramServices |
| Management And General | 248745 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral |
|---|---|---|
| Miscellaneous | 34467 | 34467 |
| 0 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51609475 | Total |
| Program Services | 38923318 | ProgramServices |
| Management And General | 11616908 | ManagementAndGeneral |
| Fundraising | 1069249 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 997286 | BOY |
| EOY | 2820682 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3876067 | BOY |
| EOY | 1031295 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1925812 | BOY |
| EOY | 2333416 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1227215 | BOY |
| EOY | 1474394 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141556 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 385094 | BOY |
| EOY | 654177 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 57955061 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 31597936 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28035173 | BOY |
| EOY | 26357125 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2481766 | BOY |
| EOY | 1808693 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1663852 | BOY |
| EOY | 1768391 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40733821 | BOY |
| EOY | 38248173 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4707727 | BOY |
| EOY | 3420758 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 773493 | BOY |
| EOY | 944396 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2910500 | BOY |
| EOY | 1910500 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28668906 | BOY |
| EOY | 27393779 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4000 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4996468 | BOY |
| EOY | 4139961 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42061094 | BOY |
| EOY | 37809394 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -4317846 | BOY |
| EOY | -4135132 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2990573 | BOY |
| EOY | 4573911 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1327273 | BOY |
| EOY | 438779 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40733821 | BOY |
| EOY | 38248173 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $193,491 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 193491 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part II-B, Line 1i: | Identifier |
| Return Reference | Explanation of Other Lobbying Activities: | ReturnReference |
| Explanation | A service agreement existed through June 30, 2010 with Russ Reid for "Government relations services". In this agreement, in their capacity as a consultant, they state the following: "Russ Reid shall make its best effort to assist Vanguard University in pursuing its government relations objectives. The nature of these objectives shall be determined by Vanguard University with the advice and assistance of Russ Reid. In this role, Russ Reid shall plan and implement all legislative strategies designed to accomplish Vanguard University's initiative, assist in the preparation of supporting materials for the initiative, develop meetings with Members of Congress and staff to advance the initiative, and serve as liaison to federal agencies relevant to the initiative." | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1723320 | OtherCostOrOtherBasis |
| Book Value | 1723320 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 40012898 | OtherCostOrOtherBasis |
| Depreciation | 18759959 | Depreciation |
| Book Value | 21252939 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6993597 | OtherCostOrOtherBasis |
| Depreciation | 5882580 | Depreciation |
| Book Value | 1111017 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9225246 | OtherCostOrOtherBasis |
| Depreciation | 6955397 | Depreciation |
| Book Value | 2269849 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 26357125 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Tuition remission | $953,654 |
| Trust obligations | $636,209 |
| Perkins loan liability | $1,610,934 |
| Capital lease obligations | $685,464 |
| Deposits and agency funds | $253,700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 4139961 | TotalOfAmounts |
| Total Revenue | 53343263 | TotalRevenue |
| Total Expenses | 51609475 | TotalExpenses |
| Excess Or Deficit For Year | 1733788 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 218381 | NetUnrealizedGLOnInvestments |
| Other | -$186,117 | OtherAmount |
| Total Adjustments | 32264 | TotalAdjustments |
| Excess Or Deficit Per FS | 1766052 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 39955829 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 218381 | NetUnrealizedGainsInvestments |
| Other Revenues | -13682224 | OtherRevenues |
| Revenue Not Rptd F990 | -13463843 | RevenueNotRptdF990 |
| Revenue Subtotal | 53419672 | RevenueSubtotal |
| Other Revenues Not Included | -76409 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -76409 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 53343263 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 38100397 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 76409 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 76409 | ExpensesNotRptdF990 |
| Expenses Subtotal | 38023988 | ExpensesSubtotal |
| Other Expenses Not Included | 13585487 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 13585487 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 51609475 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XI, Line 8 - Other Adjustments: | Change in value of split interest agreement: -13574. Less: subsidiary and elimination activity: -172543. |
| Part XII, Line 2d - Other Adjustments: | Change in value of split interest agreement: -13574. Less: elimination activity: -138832. Less: Subsidiary activity: 55669. Gross-up scholarships netted with tuition revenue: -13585487. |
| Part XII, Line 4b - Other Adjustments: | Fundraising expenses reported on Part VIII, line 8b: -76409. |
| Part XIII, Line 2d - Other Adjustments: | Fundraising expenses reported on Part VIII, Line 8b: 76409. |
| Part XIII, Line 4b - Other Adjustments: | Gross-up scholarships netted with tuition revenue: 13585487. |
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 | We primarily solicit through the mailing of applications to prospective students. These include undergraduate, graduate and adult programs. All applications include the university's nondiscrimination policy. | 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 funding from the federal government, and as a result, is required to comply with various regulations related to those funding programs. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Christmas Concert | NameOfEvent1 |
| Gross Receipts Event1 | 100650 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 44500 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 56150 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 76409 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 100650 | GrossReceiptsTotal |
| Charitable Contributions Total | 44500 | CharitableContributionsTotal |
| Gross Revenue Total Events | 56150 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 76409 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 76409 | DirectExpenseSummaryEvents |
| Net Income Summary | -20259 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Financial Aid, Scholarships | TypeOfGrant |
| Number Of Recipients | 1319 | NumberOfRecipients |
| Amount Of Cash Grant | 13585487 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Student financial aid and scholarships are non-discriminatory and are based upon a set criteria of student need, grade point average as well as other factors are used to determine total aid awarded to the respective students. The award is determined by an independent financial aid committee. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allison Robert P | |||||||||||||
| 87666 | 0 | 0 | 0 | 0 | 0 | 11000 | 0 | 120 | 0 | 98786 | 0 | 0 | 0 |
| Taylor Carol | |||||||||||||
| 142687 | 0 | 0 | 0 | 0 | 0 | 19897 | 0 | 51420 | 0 | 214004 | 0 | 0 | 0 |
| Harris Ron | |||||||||||||
| 132277 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29257 | 0 | 161534 | 0 | 0 | 0 |
| Hittenberger Jeff | |||||||||||||
| 119091 | 0 | 0 | 0 | 0 | 0 | 6000 | 0 | 31847 | 0 | 156938 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | Qualified candidates (credentialed ministers) must apply for housing allowance. Applications are reviewed and approved by The Finance Committee of the Board of Trustees and will make recommendations to the full Board of Trustees (Governing body) who will approve the requests, at which time the VPBF Office will process these requests and verify final eligibility of the employee. | Explanation |
Schedule L IRS990ScheduleL
Loan Table LoanTable (2 entries)
| Purpose Of LoanPurposeOfLoan | Loan To OrganizationLoanToOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement | Loan From OrganizationLoanFromOrganization |
|---|---|---|---|---|---|---|---|
| Don Judkins- Former Board Membe | |||||||
| Cash Flow, Operations | X | $2,910,500 | 1910500 | 0 | 1 | 1 | |
| Venture Properties LLC | |||||||
| Home purchase- 50% ownership by Former Board Member | $75,000 | 75000 | 0 | 1 | 1 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 1985500 | TotalBalanceDue |
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Interested Person | Student | NameOfInterestedPerson |
| Relationship With Organization | Son of Former Board Member | RelationshipWithOrganization |
| Type Of Assistance | Institutional Aid Amount $ 11000. | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Ken Wayman | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | Son of board member | Relationship |
| Amount Of Transaction | 18150 | AmountOfTransaction |
| Description Of Transaction | W-2 wages | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | A report was made to the Board of Trustees regarding the review and approval process for the institution's tax return, Form 990. The process outlined to and approved by the Board of Trustees included: 1) Preparation, with the assistance of an independent accounting firm, by management; 2) A detailed, line-by-line review by the Audit Committee; 3) A briefing and review of major issues (if any exists) given to the Executive Committee, prior to approval; 4) Approval by Executive Committee; 5) Briefing, post approval to Board of Trustees on adherence of process, and any major issues noted by Audit or Executive Committee. 6) Each board member receives a copy of the form 990 prior to its filing with the IRS. | |
| Form 990, Part VI, Section B, line 12c | There is an annual disclosure required by all officers and key employees. Any transactions that could give rise to conflict are reviewed by the Governing Body. | |
| Form 990, Part VI, Section B, line 15 | Review and approval for compensation for the President was performed annually by the independent governing body. The compensation approval is documented in the Board minutes. Salary surveys and compensation paid from other similar institutions were used in determining the reasonableness of officer, key employee, and President compensation. | |
| Form 990, Part VI, Section C, line 19 | Provided upon request, with the exception of the 990, which is made available to the public. | |
| Form 990, Part XI, Line 2c | The organization has an audit committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. | Explanation of Responsibility |
| Schedule R, Part III | Whitespring Legacy LLC was dissolved and filed a final tax return in 2010. | Explanation of Partnership Status |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vanguard University Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 fair drive | AddressLine1 |
| City | Costa Mesa | City |
| State | CA | State |
| ZIP Code | 92626 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 912164193 | EIN |
| Primary Activities | University Endowed Scholarship Programs | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | 11(A) | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vanguard University of Southern California | BusinessNameLine1 |
Form990 Schedule R Part III Form990ScheduleRPartIII
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Whitesprings Legacy LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21076 Bake Parkway Ste 106 | AddressLine1 |
| City | Lake Forest | City |
| State | CA | State |
| ZIP Code | 92630 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262089214 | EIN |
| Primary Activity | Real Estate | PrimaryActivity |
| Legal Domicile State | CA | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Predominant Income Type | Investment | PredominantIncomeType |
| Share Of Total Income | 78920 | ShareOfTotalIncome |
| Disproportionate Allocations | 0 | DisproportionateAllocations |
| General Or Managing Partner | 0 | GeneralOrManagingPartner |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | 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 | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| Vanguard University Foundation | |
| Q | 72784 |
| Whitespring Legacy LLC | |
| R | 78715 |