POINT LOMA NAZARENE UNIVERSITY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- POINT LOMA NAZARENE UNIVERSITY (EIN 95-1644035)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-13
- IRS object ID
- 202621339349302607
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T08:55:04-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 332621854 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRI CAPIN CROUSE ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 MASSACHUSETTS AVE STE 300 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951644035 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POINT LOMA NAZARENE UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | POIN | BusinessNameControlTxt |
| Phone | 6198492200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 LOMALAND DRIVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92106 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH LALUZERNE | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 6198492200 | PhoneNum |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ASHLEY PEABODY | PreparerPersonNm |
| PTIN | P01385870 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Preparation | 2026-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR KERRY FULCHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 LOMALAND DRIVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92106 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $200,540,378 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.POINTLOMA.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1918 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | NON-PROFIT CHRISTIAN UNIVERSITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 2503 | TotalEmployeeCnt |
| Total Volunteers | 26 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,665,974 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,850,169 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $175,983,576 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $189,148,515 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,488,670 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,122,115 | CYInvestmentIncomeAmt |
| PY Other Revenue | $195,011 | PYOtherRevenueAmt |
| CY Other Revenue | $222,227 | CYOtherRevenueAmt |
| PY Total Revenue | $187,333,231 | PYTotalRevenueAmt |
| CY Total Revenue | $200,343,026 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $43,339,548 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $59,529,292 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $81,740,858 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $89,737,329 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $16,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,267,838 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $57,024,229 | PYOtherExpensesAmt |
| CY Other Expenses | $58,491,747 | CYOtherExpensesAmt |
| PY Total Expenses | $182,120,635 | PYTotalExpensesAmt |
| CY Total Expenses | $207,758,368 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,212,596 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,415,342 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $252,340,054 | TotalAssetsBOYAmt |
| Total Assets EOY | $251,247,589 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $90,056,033 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $96,067,448 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $162,284,021 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $155,180,141 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | POINT LOMA NAZARENE UNIVERSITY EXISTS TO PROVIDE HIGHER EDUCATION IN A VITAL CHRISTIAN COMMUNITY WHERE MINDS ARE ENGAGED AND CHALLENGED, CHARACTER IS MODELED AND FORMED, AND SERVICE BECOMES AN EXPRESSION OF FAITH. WE ASPIRE TO BE A LEARNING COMMUNITY WHERE GRACE IS FOUNDATIONAL, TRUTH IS PURSUED, AND HOLINESS IS A WAY OF LIFE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $94,457,076 | ExpenseAmt |
| Grant | $48,589,371 | GrantAmt |
| Revenue | $161,696,747 | RevenueAmt |
| Desc | INSTRUCTIONAL ACTIVITIES, INCLUDING STUDENT AID, PREPARE STUDENTS TO ADDRESS THE COMPLEX ISSUES FACING OUR WORLD TODAY WITH INTEGRITY AND FORWARD THINKING. PLNU GRADUATES ENTER THE WORKFORCE PREPARED TO INFLUENCE OUR WORLD FOR GOOD. PLNU SERVES MORE THAN 4,800 STUDENTS OFFERING MORE THAN 50 UNDERGRADUATE AREAS OF STUDY AND 12 GRADUATE PROGRAMS THROUGHOUT SOUTHERN CALIFORNIA. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $40,102,636 | ExpenseAmt |
| Grant | $10,939,921 | GrantAmt |
| Revenue | $1,522,633 | RevenueAmt |
| Desc | ACADEMIC SUPPORT BOLSTERS PLNU STUDENTS' ACADEMIC EXPERIENCE THROUGH RESOURCES LIKE THE TUTORIAL CENTER, PLNU'S RYAN LIBRARY, INFORMATION TECHNOLOGY SERVICES, AND MEDIA AND TECHNOLOGY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $25,892,356 | ExpenseAmt |
| Revenue | $25,929,135 | RevenueAmt |
| Desc | STUDENT SERVICES ENRICHES THE STUDENT EXPERIENCE AND RESOURCES LIKE THE OFFICES OF STRENGTHS AND VOCATION, THE WELLNESS CENTER, OUTDOOR LEADERSHIP AND RECREATION, SPIRITUAL DEVELOPMENT, AND STUDENT FINANCIAL SERVICES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $160,452,068 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6483 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2503 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JIM BERGHERM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6198492429 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 LOMALAND DRIVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92106 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| DR KERRY FULCHER | |||||||||
| PRESIDENT | 40.00 | 1.00 | Yes (X) | Yes (X) | $307,371 | $0 | $60,460 | ||
| DOUGLAS PIERCE | |||||||||
| CHAIR | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RICK POWER | |||||||||
| VICE CHAIR (PART YEAR) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| NELL BECKER SWEEDEN | |||||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| STEVE SWARTZ | |||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JAN STONE | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LARRY FRY | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOSE HERNANDEZ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROB SONGER | |||||||||
| TRUSTEE (PART YEAR) | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MENDELL THOMPSON | |||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KORDELL KEKOA | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DARYL NICHOLSON | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| GARY SMEE | |||||||||
| EX-OFFICIO TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAN SPAITE | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| RENE BRAVO | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MOISES CHAMPO | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LAWRENCE LACHER | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAN CHUNG | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JONNA KNOX SCHENGEL | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ALBERT HUNG | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LADONNA CRABB | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| TRAVIS MARSHALL | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARK LEHMAN | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEVE HEAP | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| BEN LOPEZ | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAREN PITCHER | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAREN REED | |||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROBERT BROWER | |||||||||
| PRESIDENT (PART YEAR) | 40.00 | Yes (X) | Yes (X) | $542,394 | $0 | $45,696 | |||
| JOSEPH LALUZERNE | |||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 1.00 | Yes (X) | $225,198 | $0 | $54,410 | |||
| JEFF BOLSTER | |||||||||
| VP OF UNIVERSITY SERVICES | 40.00 | $174,611 | $0 | $129,080 | Yes (X) | ||||
| JIM DAICHENDT | |||||||||
| PROVOST | 40.00 | $178,531 | $0 | $39,174 | Yes (X) | ||||
| MARY PAUL | |||||||||
| VP OF STUDENT LIFE | 40.00 | $147,839 | $0 | $107,917 | Yes (X) | ||||
| HOLLY IRWIN | |||||||||
| VICE PRESIDENT FOR MISSION AND CALLING | 40.00 | $171,848 | $0 | $42,266 | Yes (X) | ||||
| WALTER AUGUSTINE | |||||||||
| VP FOR INTERCULTURAL ENGAGEMENT | 40.00 | $132,012 | $0 | $7,056 | Yes (X) | ||||
| SAMARA TIMMS | |||||||||
| AVP FOR HR | 40.00 | $173,845 | $0 | $18,705 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,053,649 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $504,764 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO | |||||
| PO BOX 360170 | PITTSBURGH | PA | 15262 | MEAL SERVICES | $9,922,439 |
| BYCOR GENERAL CONTRACTORS | |||||
| 6490 MARINDUSTRY DR | SAN DIEGO | CA | 92121 | FACILITIES CONTRACTOR | $6,214,827 |
| RED DOOR INTERACTIVE INC | |||||
| 2436 MARKET ST | SAN DIEGO | CA | 92102 | MARKETING / PROMOTIONAL SERVICES | $2,647,454 |
| WORKDAY INC | |||||
| PO BOX 886106 | LOS ANGELES | CA | 90088 | ERP SOFTWARE SERVICES | $968,020 |
| GM BUSINESS INTERIORS | |||||
| 110 W A ST STE 140 | SAN DIEGO | CA | 92101 | INTERIOR DESIGN | $612,356 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 76 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $14,865 | FundraisingAmt |
| Government Grants | $678,637 | GovernmentGrantsAmt |
| All Other Contributions | $7,156,667 | AllOtherContributionsAmt |
| Noncash Contributions | $191,503 | NoncashContributionsAmt |
| Total Contributions | $7,850,169 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611310 | $161,696,747 | $161,696,747 |
| AUXILIARY REVENUE | 611310 | $25,929,135 | $25,929,135 |
| OTHER PROGRAM REVENUE | 611310 | $1,522,633 | $1,522,633 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $189,148,515 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,950,176 | TotalRevenueColumnAmt |
| Exclusion | $2,950,176 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $232,956 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $232,956 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $232,956 | TotalRevenueColumnAmt |
| Exclusion | $232,956 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $350,687 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $178,748 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $171,939 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $171,939 | TotalRevenueColumnAmt |
| Exclusion | $171,939 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,875 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $14,865 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $18,604 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$10,729 | TotalRevenueColumnAmt |
| Exclusion | -$10,729 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $200,343,026 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $189,148,515 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,344,342 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,939,921 | TotalAmt |
| Program Services | $10,939,921 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,589,371 | TotalAmt |
| Program Services | $48,589,371 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,977,214 | TotalAmt |
| Program Services | $1,482,911 | ProgramServicesAmt |
| Management And General | $454,759 | ManagementAndGeneralAmt |
| Fundraising | $39,544 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,697 | TotalAmt |
| Program Services | $104,697 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,333,059 | TotalAmt |
| Program Services | $51,759,394 | ProgramServicesAmt |
| Management And General | $16,285,682 | ManagementAndGeneralAmt |
| Fundraising | $1,287,983 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,498,503 | TotalAmt |
| Program Services | $2,550,395 | ProgramServicesAmt |
| Management And General | $870,644 | ManagementAndGeneralAmt |
| Fundraising | $77,464 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,288,782 | TotalAmt |
| Program Services | $4,534,575 | ProgramServicesAmt |
| Management And General | $4,605,244 | ManagementAndGeneralAmt |
| Fundraising | $148,963 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,535,074 | TotalAmt |
| Program Services | $3,820,225 | ProgramServicesAmt |
| Management And General | $1,625,904 | ManagementAndGeneralAmt |
| Fundraising | $88,945 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,157 | TotalAmt |
| Management And General | $296,123 | ManagementAndGeneralAmt |
| Fundraising | $34 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,960 | TotalAmt |
| Management And General | $133,960 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,332 | TotalAmt |
| Management And General | $117,332 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,060,674 | TotalAmt |
| Program Services | $4,904,754 | ProgramServicesAmt |
| Management And General | $2,097,115 | ManagementAndGeneralAmt |
| Fundraising | $58,805 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,755,817 | TotalAmt |
| Program Services | $3,435,256 | ProgramServicesAmt |
| Management And General | $267,814 | ManagementAndGeneralAmt |
| Fundraising | $52,747 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,809,736 | TotalAmt |
| Program Services | $1,674,822 | ProgramServicesAmt |
| Management And General | $986,433 | ManagementAndGeneralAmt |
| Fundraising | $148,481 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,559,999 | TotalAmt |
| Program Services | $1,263,703 | ProgramServicesAmt |
| Management And General | $3,170,888 | ManagementAndGeneralAmt |
| Fundraising | $125,408 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,419,408 | TotalAmt |
| Program Services | $13,419,408 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,582,855 | TotalAmt |
| Program Services | $2,342,188 | ProgramServicesAmt |
| Management And General | $1,064,471 | ManagementAndGeneralAmt |
| Fundraising | $176,196 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $339,408 | TotalAmt |
| Program Services | $223,614 | ProgramServicesAmt |
| Management And General | $110,343 | ManagementAndGeneralAmt |
| Fundraising | $5,451 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,066,754 | TotalAmt |
| Program Services | $3,785 | ProgramServicesAmt |
| Management And General | $2,062,969 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,946,502 | TotalAmt |
| Program Services | $7,946,502 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,704,764 | TotalAmt |
| Program Services | $7,087 | ProgramServicesAmt |
| Management And General | $1,696,693 | ManagementAndGeneralAmt |
| Fundraising | $984 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CAFETERIA CONTRACTOR | $6,531,017 | $6,531,017 | ||
| EQUIPMENT | $1,290,080 | $926,725 | $360,209 | $3,146 |
| EQUIPMENT RENTAL | $705,747 | $409,804 | $289,081 | $6,862 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,171,537 | TotalAmt |
| Program Services | $800,170 | ProgramServicesAmt |
| Management And General | $1,324,542 | ManagementAndGeneralAmt |
| Fundraising | $46,825 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,758,368 | TotalAmt |
| Program Services | $160,452,068 | ProgramServicesAmt |
| Management And General | $45,038,462 | ManagementAndGeneralAmt |
| Fundraising | $2,267,838 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,209,804 | BOYAmt |
| EOY | $9,886,109 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161 | BOYAmt |
| EOY | $9,004,078 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,217,895 | BOYAmt |
| EOY | $6,476,320 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,134,597 | BOYAmt |
| EOY | $1,132,247 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,916,785 | BOYAmt |
| EOY | $3,274,913 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $264,703,075 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $97,425,713 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,702,429 | BOYAmt |
| EOY | $167,277,362 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,195,798 | BOYAmt |
| EOY | $42,022,569 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,453,786 | BOYAmt |
| EOY | $1,054,757 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,508,799 | BOYAmt |
| EOY | $11,119,234 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,340,054 | BOYAmt |
| EOY | $251,247,589 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,898,096 | BOYAmt |
| EOY | $9,430,214 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,750,476 | BOYAmt |
| EOY | $10,655,174 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,610,110 | BOYAmt |
| EOY | $72,495,391 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $580,612 | BOYAmt |
| EOY | $1,877,699 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,216,739 | BOYAmt |
| EOY | $1,608,970 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,056,033 | BOYAmt |
| EOY | $96,067,448 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,753,766 | BOYAmt |
| EOY | $146,583,885 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,530,255 | BOYAmt |
| EOY | $8,596,256 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $162,284,021 | BOYAmt |
| EOY | $155,180,141 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,340,054 | BOYAmt |
| EOY | $251,247,589 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$7,415,342 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $311,462 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,661,712 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,990,043 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,140,618 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,665,974 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,850,169 | CurrentTaxYearAmt |
| Total | $59,308,516 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,661,712 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,990,043 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,140,618 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,665,974 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,850,169 | CurrentTaxYearAmt |
| Total | $59,308,516 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,855,387 | SubstantialContributorsTotAmt |
| Public Support Total170 | $56,453,129 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,288,446 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,334,341 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,547,734 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,574,993 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,183,132 | CurrentTaxYearAmt |
| Total | $11,928,646 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $96,833 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,834 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,887 | CurrentTaxYearMinus2YearsAmt |
| Total | $148,554 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $71,385,716 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $820,086,230 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.79080 | PublicSupportCY170Pct |
| Public Support PY170 | 0.76200 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(1)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THAT THE SCHOOL QUALIFIES UNDER PUBLIC CHARITY STATUS SECTION (170(B)(1)(A)(VI) AND QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $1,399 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $1,399 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY IS A MEMBER OF THE ASSOCIATION OF INDEPENDENT CALIFORNIA COLLEGES AND UNIVERSITIES. 7% OF MEMBERSHIP FEES PAID GO TOWARDS LOBBYING EFFORTS. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $87,146,089 | BeginningYearBalanceAmt |
| Contributions | $15,704,992 | ContributionsAmt |
| Investment Earnings Or Losses | $9,465,972 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,239,833 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,059,782 | OtherExpendituresAmt |
| End Year Balance | $110,017,438 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $68,120,443 | BeginningYearBalanceAmt |
| Contributions | $12,216,364 | ContributionsAmt |
| Investment Earnings Or Losses | $8,785,427 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,026,383 | GrantsOrScholarshipsAmt |
| Other Expenditures | $949,762 | OtherExpendituresAmt |
| End Year Balance | $87,146,089 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $67,948,300 | BeginningYearBalanceAmt |
| Contributions | $1,952,921 | ContributionsAmt |
| Investment Earnings Or Losses | $2,727,691 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $919,253 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,589,216 | OtherExpendituresAmt |
| End Year Balance | $68,120,443 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $70,249,099 | BeginningYearBalanceAmt |
| Contributions | $4,377,275 | ContributionsAmt |
| Investment Earnings Or Losses | -$4,755,201 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,138,173 | GrantsOrScholarshipsAmt |
| Other Expenditures | $784,700 | OtherExpendituresAmt |
| End Year Balance | $67,948,300 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $61,666,559 | BeginningYearBalanceAmt |
| Contributions | $2,118,683 | ContributionsAmt |
| Investment Earnings Or Losses | $8,128,852 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $874,730 | GrantsOrScholarshipsAmt |
| Other Expenditures | $790,265 | OtherExpendituresAmt |
| End Year Balance | $70,249,099 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.52840 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.47160 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,640,496 | OtherCostOrOtherBasisAmt |
| Book Value | $6,640,496 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $224,009,916 | OtherCostOrOtherBasisAmt |
| Depreciation | $82,044,498 | DepreciationAmt |
| Book Value | $141,965,418 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,513,658 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,362,929 | DepreciationAmt |
| Book Value | $10,150,729 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,539,005 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,018,286 | DepreciationAmt |
| Book Value | $8,520,719 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $167,277,362 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FINANCING LEASE RIGHT OF USE OBLIGATIONS | $44,079 |
| OPERATING LEASE RIGHT OF USE OBLIGATIONS | $1,564,891 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,608,970 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4: | FormAndLineReferenceDesc |
| Explanation | ENDOWMENT FUNDS ARE HELD BY POINT LOMA NAZARENE UNIVERSITY FOUNDATION, A RELATED TAX-EXEMPT ORGANIZATION. THE ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE SCHOLARSHIPS AND SUPPORT THE GENERAL OPERATIONS OF THE FOUNDATION AND UNIVERSITY. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | PUBLISHED ANNUALLY IN THE SAN DIEGO UNION-TRIBUNE. ADDITIONALLY, THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS AFTER THE END OF THE TAX YEAR. |
| SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES FUNDING FROM THE FEDERAL GOVERNMENT AND AS A RESULT IS REQUIRED TO COMPLY WITH VARIOUS REGULATIONS RELATED TO THOSE FUNDING PROGRAMS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | MISSION TRIPS | $47,099 |
| SUB-SAHARAN AFRICA | 0 | 0 | PROGRAM SERVICES | MISSION TRIPS | $29,277 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | PROGRAM SERVICES | MISSION TRIPS | $14,640 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | MISSION TRIPS | $13,800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $104,816 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $104,816 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION TRACKED EXPENDITURES IN ACCORDANCE WITH THE ACCRUAL BASIS OF ACCOUNTING. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF CLASSIC | Event1Nm |
| Gross Receipts Event1 | $12,040 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $8,540 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $3,500 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $12,093 | OtherDirectExpensesEvent1Amt |
| Event2 | MEN'S DINNER | Event2Nm |
| Gross Receipts Event2 | $10,700 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $6,325 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $4,375 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $6,249 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $262 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $22,740 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $14,865 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $7,875 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $6,249 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,355 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $18,604 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$10,729 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POINT LOMA NAZARENE UNIVERISTY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 LOMALAND DRIVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92106 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 953948691 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $10,939,921 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | SUPPORT THE GENERAL OPERATIONS OF THE FOUNDATION AND UNIVERSITY | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STUDENT SCHOLARSHIPS/AWARDS | GrantTypeTxt |
| Recipient | 1863 | RecipientCnt |
| Cash Grant | $48,589,371 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY AWARDS GRANTS, SCHOLARSHIPS, AND STUDENT LOANS BASED ON VARIOUS PREDEFINED CRITERIA. STUDENTS MUST QUALIFY FOR THE ASSISTANCE. STUDENT ENROLLMENT AND CONTINUING ELIGIBILITY ARE VERIFIED ON AN ONGOING BASIS. AMOUNTS ARE APPLIED DIRECTLY TO STUDENT ACCOUNTS, AND NO CASH CHANGES HANDS. THE UNIVERSITY ALSO GRANTS FUNDS TO ITS SUPPORTING ORGANIZATION, POINT LOMA NAZARENE UNIVERSITY FOUNDATION. THE USE OF THESE FUNDS IS MONITORED THROUGH DIRECT OVERSIGHT OF THE FOUNDATION. THE FINANCE DEPARTMENT OF THE UNIVERSITY MAINTAINS THE BOOKS AND RECORDS OF THE FOUNDATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Payments For Use Of Residence | Yes (X) | PaymentsForUseOfResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROBERT BROWER | ||||||||||||||
| PRESIDENT (PART YEAR) | $262,757 | $0 | $2,272 | $0 | $277,365 | $0 | $27,403 | $0 | $18,293 | $0 | $588,090 | $0 | $0 | $0 |
| DR KERRY FULCHER | ||||||||||||||
| PRESIDENT | $300,750 | $0 | $777 | $0 | $5,844 | $0 | $21,022 | $0 | $39,438 | $0 | $367,831 | $0 | $0 | $0 |
| JEFF BOLSTER | ||||||||||||||
| VP OF UNIVERSITY SERVICES | $173,702 | $0 | $840 | $0 | $69 | $0 | $14,893 | $0 | $114,187 | $0 | $303,691 | $0 | $0 | $0 |
| JOSEPH LALUZERNE | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $218,249 | $0 | $714 | $0 | $6,235 | $0 | $18,099 | $0 | $36,311 | $0 | $279,608 | $0 | $0 | $0 |
| MARY PAUL | ||||||||||||||
| VP OF STUDENT LIFE | $146,369 | $0 | $750 | $0 | $720 | $0 | $31,450 | $0 | $76,467 | $0 | $255,756 | $0 | $0 | $0 |
| JIM DAICHENDT | ||||||||||||||
| PROVOST | $172,077 | $0 | $6,381 | $0 | $73 | $0 | $5,941 | $0 | $33,233 | $0 | $217,705 | $0 | $0 | $0 |
| HOLLY IRWIN | ||||||||||||||
| VICE PRESIDENT FOR MISSION AND CALLI | $170,212 | $0 | $1,567 | $0 | $69 | $0 | $14,773 | $0 | $27,493 | $0 | $214,114 | $0 | $0 | $0 |
| SAMARA TIMMS | ||||||||||||||
| AVP FOR HR | $172,248 | $0 | $1,567 | $0 | $30 | $0 | $14,425 | $0 | $4,280 | $0 | $192,550 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | PURSUANT TO INTERNAL REVENUE CODE SECTION 107, MINISTERIAL HOUSING ALLOWANCES ARE PROVIDED FOR QUALIFYING MINISTERIAL EMPLOYEES. THIS IS NOT INCLUDED IN TAXABLE COMPENSATION. THE VP FOR UNIVERSITY SERVICES MET THE QUALIFICATIONS FOR AND RECEIVED A MINISTERIAL HOUSING ALLOWANCE DURING THE TAX YEAR. THE UNIVERSITY REIMBURSES DR. BROWER, PRESIDENT, FOR THE COST OF HOUSE CLEANING OR LANDSCAPING EXPENSES WHEN HIS RESIDENCE IS USED FOR UNIVERSITY BUSINESS. THESE AMOUNTS ARE NOT INCLUDED IN TAXABLE INCOME. |
| PART I, LINE 7 | DISCRETIONARY BONUSES WERE AWARDED TO EMPLOYEES BASED ON THEIR FULL-TIME EQUIVALENCY. THESE BONUSES WERE APPROVED BY THE BOARD. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CALIFORNIA MUNICIPAL FINANCE AUTHORITY | ||||||||
| A | 201563466 | 000000000 | 2020-08-27 | $64,837,500 | REFINANCE 5/1/2014 BONDS | 0 | 0 | 0 |
| CALIFORNIA MUNICIPAL FINANCE AUTHORITY | ||||||||
| B | 201563466 | 000000000 | 2022-10-11 | $14,962,500 | MAIN CAMPUS PROJECTS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $6,476,867 | $64,837,500 | $278,758 | $22,550,445 | $42,008,297 | 2018 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | $238,495 | $14,962,500 | $233,178 | $14,729,322 | 2024 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $63,138 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIPS | TypeOfAssistanceTxt |
| Assistance Purpose | TUITION ASSISTANCE | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHANIE MATTHEWS | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY RELATIONSHIP WITH DOUG PIERCE, TRUSTEE | RelationshipDescriptionTxt |
| Transaction | $104,697 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $2,195 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $178,748 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | HIGH/LOW AVERAGE | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $510 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $6,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | EQUIPMENT | 1 | $3,500 | COST |
| Yes (X) | SHEET MUSIC | 2 | $500 | COST |
| Yes (X) | EVENT TICKETS | 1 | $50 | COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE GOVERNING BOARD HAS AN EXECUTIVE COMMITTEE WHICH, WITH SEVERAL SPECIFIC EXCEPTIONS, HAS THE AUTHORITY TO ACT FOR THE BOARD ON ALL MATTERS SHOULD THE EXECUTIVE COMMITTEE DETERMINE THAT IT WOULD BE IMPRUDENT TO WAIT FOR THE NEXT BOARD MEETING TO TAKE ACTION. THE COMMITTEE IS COMPOSED OF THE CHAIRS OF THE STANDING COMMITTEES (EXCEPT FOR THE AUDIT AND RISK MANAGEMENT COMMITTEES), THE UNIVERSITY PRESIDENT, THE PRESIDENT OF THE PLNU FOUNDATION, AND THE OFFICERS OF THE BOARD (THE CHAIR, VICE CHAIR, AND SECRETARY.) THE BOARD, THROUGH ITS POLICY MANUAL AND VARIOUS ADOPTED RESOLUTIONS, HAS DELEGATED SPECIFIC LEVELS OF RESPONSIBILITY AND AUTHORITY TO THE UNIVERSITY PRESIDENT IN ORDER TO ENABLE HIM AND OTHERS AT THE UNIVERSITY TO MAKE TIMELY OPERATIONAL DECISIONS. THE PRESIDENT WORKS WITH AN ADMINISTRATIVE CABINET THAT HAS BEEN HIRED BY THE PRESIDENT AND APPROVED BY THE BOARD IN CARRYING OUT HIS DELEGATED RESPONSIBILITIES AND IN OPERATING THE UNIVERSITY ON A DAY TO DAY BASIS. THE PRESIDENT'S CABINET CONSISTS OF KERRY FULCHER, PRESIDENT; JOE LALUZERNE, VP OF FINANCE; JIM DAICHENDT , PROVOST; MARY PAUL, VICE PRESIDENT FOR STUDENT LIFE AND FORMATION; AND JEFF BOLSTER, VICE PRESIDENT FOR UNIVERSITY SERVICES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER AND REVIEWED IN DETAIL BY THE FINANCE TEAM, AND DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO BEING FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY BY ALL MEMBERS OF THE GOVERNING BODY, AS WELL AS OFFICERS AND KEY EMPLOYEES. THE STATEMENTS ARE REVIEWED BY THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES. THE FINANCE TEAM ALSO MONITORS ALL TRANSACTIONS FOR POTENTIAL CONFLICTS OF INTEREST. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 15 | EACH YEAR AT THE SPRING BOARD MEETING OF THE UNIVERSITY'S BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE OF THE BOARD RECEIVES A REPORT IN EXECUTIVE SESSION FROM THE ASSOCIATE VICE PRESIDENT FOR HUMAN RESOURCES WHICH COMPARES THE SALARIES OF THE UNIVERSITY PRESIDENT AND SENIOR ADMINISTRATORS (THE ADMINISTRATIVE CABINET) TO SALARIES FOR SIMILAR POSITIONS USING FOUR DIFFERENT SALARY SURVEYS. FOLLOWING DISCUSSION OF THIS INFORMATION, THE EXECUTIVE COMMITTEE TAKES ACTION TO SET THE SALARIES OF THE PRESIDENT AND ADMINISTRATIVE CABINET FOR THE FOLLOWING YEAR, SUBJECT TO APPROVAL OF THE FULL BOARD, AND RECORDS THIS ACTION IN THE MINUTES OF ITS MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POINT LOMA NAZARENE UNIVERSITY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3900 LOMALAND DRIVE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92106 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953948691 | EIN |
| Primary Activities | SUPPORT POINT LOMA NAZARENE UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 12 TYPE 1 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POINT LOMA NAZARENE UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|
| CHARITABLE REMAINDER UNITRUST (4) | |||
| HOLD ASSETS AND REMIT INCOME TO UNIVERSITY | CA | POINT LOMA NAZARENE UNIVERSITY | Yes (1) |
| CHARITABLE REMAINDER TRUST (3) | |||
| HOLD ASSETS AND REMIT INCOME TO UNIVERSITY | CA | POINT LOMA NAZARENE UNIVERSITY | Yes (1) |
| POOLED INCOME FUND (4) | |||
| HOLD ASSETS AND REMIT INCOME TO UNIVERSITY | CA | POINT LOMA NAZARENE UNIVERSITY | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POINT LOMA NAZARENE UNIVERISTY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $10,939,921 | InvolvedAmt |
| Method Of Amount Determination | BOOK VALUE | MethodOfAmountDeterminationTxt |