2023-11-13T14:04:43-06:00 2022-12-31 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2022-01-01 451171945 CLAREMONT LINCOLN UNIVERSITY CLAR 9096674400 150 W FIRST STREET CLAREMONT CA 91711 MARK MENDOZA EXECUTIVE VP / COO 9096674400 2023-11-10 1 MARK MENDOZA 999009999 0 LAUREN A HAVERLOCK P00545829 8185771900 2023-11-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LYNN PRIDDY 150 W FIRST STREET CLAREMONT CA 91711 15207266 0 X WWW.CLAREMONTLINCOLN.EDU X 2010 CA DELIVERS SOCIALLY CONSCIOUS, AFFORDABLE, AND ACCESSIBLE ONLINE GRADUATE EDUCATION 14 12 99 12 0 0 683660 3083250 3167166 2705609 688240 192169 153567 173957 4692633 6154985 209486 256492 0 0 4848341 4785378 0 0 0 3926870 5025667 8984697 10067537 -4292064 -3912552 35321244 29917581 695583 825831 34625661 29091750 X SEE SCHEDULE O 0 0 7028571 256492 2721985 CLAREMONT LINCOLN UNIVERSITY CURRENTLY OFFERS AFFORDABLE, ACCESSIBLE, AND INCLUSIVE ONLINE GRADUATE PROGRAMS TO DIVERSE WORKING ADULTS WHO DO NOT ALWAYS FIT THE TRADITIONAL UNIVERSITY STRUCTURES OR TIMELINES AND WHO THRIVE IN A PRACTITIONER-BASED, HIGH-TOUCH STUDENT SUPPORT ENVIRONMENT. THROUGH THE DISTINCTIVE LEADERSHIP CURRICULA, THE CLAREMONT CORE, WHICH IS INTEGRATED INTO ALL PROGRAMS, CLU EDUCATES CURRENT AND FUTURE LEADERS WHO THEN CREATE POSITIVE SOCIAL, ENVIRONMENTAL, AND ECONOMIC CHANGE IN THEIR COMMUNITIES AND WORKPLACES. CURRENTLY CLU OFFERS SIX MASTER'S DEGREES AND EIGHT ADVANCED PRACTICE GRADUATE CERTIFICATES RANGING FROM HEALTHCARE ADMINISTRATION AND HUMAN RESOURCES MANAGEMENT TO PUBLIC ADMINISTRATION, SUSTAINABILITY LEADERSHIP, AND ADVANCED DIVERSITY, EQUITY, AND INCLUSION PRACTICES. IN 2021, CLU INCREASED ITS ENROLLMENT FROM 200 TO 300 STUDENTS, CONTINUING ITS YEAR-OVER-YEAR GROWTH. IN LATE 2022, CLU DECIDED TO POSTPONE ADDING ITS FIRST BACCALAUREATE COMPLETION PROGRAM IN ORGANIZATIONAL LEADERSHIP DESIGNED FOR WORKING ADULTS WITH SIGNIFICANT TRANSFER CREDITS AND EXPERIENTIAL LEARNING WHO WISH TO COMPLETE THEIR DEGREES UNTIL THE START OF 2023. PROJECTIONS INDICATE THAT THIS PROGRAM WILL INCREASE THE STUDENT POPULATION SIGNIFICANTLY IN 2023 AND 2024. CLAREMONT LINCOLN UNIVERSITY DISTINGUISHES ITSELF THROUGH ITS INNOVATIVE EDUCATIONAL OFFERINGS WITH THE IMPERATIVE OF DEVELOPING LEADERS WHO ARE ETHICAL, EQUITABLE, INCLUSIVE, AND PREPARED TO CREATE POSITIVE CHANGE IN THEIR COMMUNITIES. THROUGH ITS UNIQUE COLLABORATION WITH THE LINCOLN INSTITUTE OF LAND POLICY, CLU BRINGS THE DEEP KNOWLEDGE OF A GLOBALLY RECOGNIZED NON-PROFIT PRIVATE OPERATING FOUNDATION FOCUSED ON ADDRESSING DIFFICULT SOCIAL, ECONOMIC, AND ENVIRONMENTAL CHALLENGES. A NICHE INSTITUTION, CLU ACHIEVES ITS MISSION THROUGH ITS INNOVATIVE SCHOLAR-PRACTITIONER BASED ONLINE CURRICULA AND ITS DISTINCTIVE LEADERSHIP MODEL, THE CLAREMONT CORE, WHICH ARE INTEGRATED THROUGHOUT SIX GRADUATE DEGREE PROGRAMS, EIGHT ADVANCED PRACTICE CERTIFICATES, AND A BACCALAUREATE COMPLETION PROGRAM WHICH LAUNCHED IN JANUARY OF 2023. 7028571 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 44 0 1 99 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARK MENDOZA 9096674494 150 W FIRST STREET CLAREMONT CA 91711 THOMAS BECKER DIRECTOR 2.00 0.00 X 0 0 0 ANTHONY DIGIOVANNI DIRECTOR 2.00 0.00 X 1758 0 0 JAMES MANIFOLD DIRECTOR 2.00 0.00 X 0 0 0 JERRY CAMPBELL DIRECTOR 2.00 0.00 X 0 0 0 KEITH DRAKE DIRECTOR 2.00 0.00 X 0 0 0 THOMAS NECHYBA DIRECTOR 2.00 0.00 X 0 0 0 MARJORIE BEALE DIRECTOR (THRU 12/16/22) 2.00 0.00 X 0 0 0 LOURDES GERMAN DIRECTOR 2.00 0.00 X 0 0 0 STEVE CHANEN DIRECTOR 2.00 0.00 X 0 0 0 KATHRYN LINCOLN DIRECTOR 2.00 0.00 X 0 0 0 ROBERT WILLIAMS DIRECTOR 2.00 0.00 X 0 0 0 LYNN PRIDDY PRESIDENT / CEO 40.00 0.00 X X 325903 0 16204 HENRY COLEMAN DIRECTOR (FROM 12/16/22) 2.00 0.00 X 0 0 0 GARY CORNIA DIRECTOR (FROM 12/16/22) 2.00 0.00 X 0 0 0 MAXINE GRIFFITH DIRECTOR (FROM 12/16/22) 2.00 0.00 X 0 0 0 MARK MENDOZA EVP / COO (FROM 3/31/22) 40.00 0.00 X 171186 0 20537 JOANNA BAUER VP FOR AA / CAO 40.00 0.00 X 204007 0 30469 NANCY BARNES CHR / RAO 40.00 0.00 X 154238 0 25287 LINDA RABITOY CHIEF FINANCIAL OFFICER(THRU 8/7/22) 40.00 0.00 X 101285 0 12080 JOSEPH SALLUSTIO EXECUTIVE VP/COO (THRU 1/7/22) 40.00 0.00 X 29043 0 558 MELISSA PULS VP STRATEGIC PSHIPS (THRU 9/16/22) 40.00 0.00 X 138503 0 33034 STEPHANIE VARNON-HUGHES DIRECTOR OF CLAREMONT CORE 40.00 0.00 X 123765 0 23816 KAREN KRAKER DEAN OF SS / REGISTRAR 40.00 0.00 X 113552 0 16621 1363240 0 178606 8 0 1 0 GOOGLE LLC PO BOX 883654 LOS ANGELES CA 900883654 ONLINE MARKETING ADS 544922 META PLATFORMS INC 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 ONLINE MARKETING ADS 379087 LINKEDIN CORPORATION 62228 COLLECTIONS CENTER DRIVE CHICAGO IL 606930622 ONLINE MARKETING ADS 364321 CLOUDCONTROLMEDIA LLC DEPT LA 24990 PASADENA CA 911854990 MARKETING SERVICES 240190 COOLEY LLP 3 EMBARCADERO CENTER 20TH FLOOR SAN FRANCISCO CA 94111 LEGAL SERVICES 222724 11 3083250 3083250 STUDENT TUITION AND FEES 611310 2705609 2705609 2705609 182979 182979 157581 0 157581 157581 157581 9061471 9052281 9190 9190 9190 OTHER FEES 611710 15000 15000 OTHER INCOME 611710 1376 1376 16376 6154985 2721985 0 349750 X 256492 256492 1264091 577945 686146 2453637 2432216 21421 145652 94012 51640 621845 104433 517412 300153 240122 60031 876921 335342 541579 364080 364080 96129 96129 1658808 1658808 70933 1125 69808 497991 398393 99598 21635 2550 19085 57910 9621 48289 8364 7330 1034 883170 706536 176634 145196 145196 GRADUATION/SPECIAL EVEN 123225 122825 400 DUES AND SUBSCRIPTIONS 111980 76931 35049 DONATIONS 41049 41049 RECRUITMENT - EMPLOYMEN 7342 7342 60934 3890 57044 10067537 7028571 3038966 0 539051 3108366 503641 353926 375 23650 98736 28697 6361 152014 120461 21047655 3684826 18230956 17362829 15796471 8913291 35321244 29917581 695583 825831 695583 825831 X 34510650 28993295 115011 98455 34625661 29091750 35321244 29917581 -3912552 -1621359 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3420000 3420000 16848199 2980071 13868128 375612 353199 22413 403844 351556 52288 17362829 X 4277134 -1621359 -256492 -1877851 6154985 0 6154985 9811045 0 9811045 256492 256492 10067537 PART X, LINE 2: AS OF AUGUST 22, 2014, THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE UNIVERSITY IS QUALIFIED AS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3), AND AS A PUBLIC CHARITY AS DEFINED IN IRC SECTION 170(B)(1)(A)(VI) AS OF DECEMBER 22, 2010. THE UNIVERSITY HAS APPLIED FOR AND WAS GRANTED A CHANGE IN DESIGNATION FROM A PUBLIC CHARITY TO A SCHOOL AS DEFINED IN IRC SECTION 170(B)(1)(A)(II) EFFECTIVE MARCH 15, 2018. THE IRS DETERMINATION QUALIFIED THE UNIVERSITY FOR TAX EXEMPTION THROUGH SIMILAR PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. CONTRIBUTIONS TO THE UNIVERSITY ARE DEDUCTIBLE UNDER IRC SECTION 170 AND THE UNIVERSITY IS QUALIFIED TO RECEIVE TAX DEDUCTIBLE BEQUESTS, DEVICES, TRANSFERS, OR GIFTS UNDER IRC SECTION 2055, 2106, OR 2522. THE UNIVERSITY HAS EVALUATED ITS TAX POSITION AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE UNIVERSITY'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION, AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. THE UNIVERSITY DOES NOT ENGAGE IN ANY UNRELATED TRADE OR BUSINESS, AS SUCH, MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION. THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE UNIVERSITY FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID -256,492. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID 256,492. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS PUBLISHED IN THE ACADEMIC CATALOG EACH YEAR ALONG WITH ALL BROCHURES, APPLICATION FORMS AND ADVERTISEMENTS. THE NONDISCRIMINATORY POLICY IS ALSO INCLUDED ON THE HOMEPAGE OF CLAREMONT LINCOLN'S WEBSITE AT HTTPS://WWW.CLAREMONTLINCOLN.EDU/ AND IS PUBLISHED ANNUALLY IN THE CLAREMONT COURIER. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES TITLE IV FUNDING. 1 STUDENT FINANCIAL AID 163 256492 PART I, LINE 2: CLAREMONT LINCOLN UNIVERSITY PROVIDES FINANCIAL ASSISTANCE TO QUALIFIED STUDENTS IN ACCORDANCE WITH GUIDELINES SET FORTH BY THE DEPARTMENT OF EDUCATION. CLU ENSURES THAT ALL STUDENTS ARE QUALIFIED TO RECEIVE SUCH ASSISTANCE. ASSISTANCE IS PROVIDED THROUGH DIRECT REDUCTION TO TUITION FOR STUDENTS. X X X 0 0 0 0 0 0 0 1 0 LYNN PRIDDY PRESIDENT / CEO 280403 0 25000 0 20500 0 15872 0 332 0 342107 0 0 0 JOANNA BAUER VP FOR AA / CAO 187407 0 0 0 16600 0 16600 0 13869 0 234476 0 0 0 MARK MENDOZA EVP / COO (FROM 3/31/22) 171186 0 0 0 0 0 0 0 20537 0 191723 0 0 0 NANCY BARNES CHR / RAO 141638 0 0 0 12600 0 12600 0 12687 0 179525 0 0 0 MELISSA PULS VP STRATEGIC PSHIPS (THRU 9/16/22) 128272 0 0 0 10231 0 10231 0 22803 0 171537 0 0 0 PART I, LINE 7 A DISCRETIONARY BONUS WAS PAID TO THE ORGANIZATION'S PRESIDENT/CEO. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: MISSION CLAREMONT LINCOLN UNIVERSITY UNLOCKS THE POTENTIAL OF CURRENT AND FUTURE LEADERS WHO SEEK TO ADDRESS SIGNIFICANT SOCIAL, ECONOMIC, AND ENVIRONMENTAL CHALLENGES. VISION A WORLD TRANSFORMED BY ETHICAL LEADERS AND ENGAGED COMMUNITIES. CORE VALUES COMPASSION - FOLLOW THE GOLDEN RULE: DO UNTO OTHERS AS YOU WOULD HAVE THEM DO UNTO YOU. INTEGRITY - BE CONSISTENT AND TRANSPARENT IN OUR VALUES, ACTIONS, AND OUTCOMES. RESPECT - VALUE AND BE MINDFUL OF OTHER'S VIEWS AND TRADITIONS. DILIGENCE - HAVE A COMMITMENT TO CONTINUALLY IMPROVE AND THE STRENGTH TO MAKE A DIFFERENCE. INDIVIDUAL RESPONSIBILITY - HOLD OURSELVES ACCOUNTABLE; DELIVER ON OUR PROMISES. INNOVATION - STRIVE TO DEFINE NEW WAYS TO MAKE EDUCATION BETTER. LOYALTY - SUPPORT AND ALLEGIANCE TO CLU. SOCIAL IMPACT - MAKE THE WORLD A BETTER PLACE. SERVICE - PROVIDE A QUALITY EDUCATIONAL EXPERIENCE TO ALL WHO ENCOUNTER CLU. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE NOVEMBER 1, 2022, THE UNIVERSITY AMENDED ITS BYLAWS TO ALLOW UP TO 35% OF THE UNIVERSITY'S BOARD OF DIRECTORS TO BE APPOINTED BY THE LINCOLN INSTITUTE, AN ORGANIZATION WITH WHICH THE UNIVERSITY HAS AN AFFILIATION AGREEMENT. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS TWO CLASSES OF MEMBERS. CLASS A IS COMPRISED OF THE LINCOLN INSTITUTE OF LAND POLICY. CLASS B IS THE CORPORATION'S BOARD OF DIRECTORS THEN SERVING. FORM 990, PART VI, SECTION A, LINE 7A THE CLASS A MEMBER LINCOLN INSTITUTE OF LAND POLICY HAS THE EXCLUSIVE RIGHT TO APPOINT UP TO 35% OF THE CORPORATION'S DIRECTORS AND TO REMOVE ANY DIRECTOR OR FILL ANY VACANCY OF A DIRECTOR WHO WAS APPOINTED BY THE CLASS A MEMBER. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGE IN THE BYLAWS OR ARTICLES OF INCORPORATION, A DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, AND ANY VOLUNTARY DISSOLUTION OF THE CORPORATION MUST BE APPROVED BY A MAJORITY OF BOTH CLASSES OF MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS THE FORM 990 TO REVIEW AND DISCUSS. THE FULL BOARD ALSO REVIEWS THE FORM 990 AND COMMENTS BEFORE IT IS FINALIZED. A FINAL COPY IS SENT TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ACCORDING TO THE UNIVERSITY'S CONFLICT OF INTEREST POLICY, AN INTERESTED PERSON SHALL MAKE AN APPROPRIATE DISCLOSURE OF ALL MATERIAL FACTS, INCLUDING THE EXISTENCE OF ANY FINANCIAL INTEREST. AT ANY TIME THAT ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR ETHICAL QUESTION ARISES AFTER DISCLOSURE OF ALL MATERIAL FACTS AND ANY FOLLOW-UP DISCUSSION WITH THE INTERESTED PERSON WITH A POTENTIAL CONFLICT OF INTEREST, A DETERMINATION MUST BE MADE ABOUT WHETHER A MATERIAL FINANCIAL INTEREST, SELF-DEALING TRANSACTION OR OTHER KIND OF ACTUAL CONFLICT EXISTS. IF THE POTENTIAL CONFLICT IS FIRST DISCLOSED DURING A BOARD OR COMMITTEE MEETING AT WHICH THE INTERESTED PERSON WITH THE POTENTIAL CONFLICT IS IN ATTENDANCE, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS EITHER DISCUSSED AND VOTED UPON OR REFERRED FOR FURTHER CONSIDERATION. IF IT IS DETERMINED THAT AN ACTUAL CONFLICT OF INTEREST EXISTS, THE MATTER IN QUESTION CAN BE AUTHORIZED IF APPROVED BY THE VOTE DESCRIBED IN SECTION 6A AND 6B OF THE POLICY. EACH PERSON SUBJECT TO THIS POLICY SHALL ANNUALLY SIGN A STATEMENT ON THE CONFLICT OF INTEREST DISCLOSURE FORM OR SUCH OTHER FORM AS THE BOARD ADOPTS, WHICH AT A MINIMUM AFFIRMS THAT SUCH PERSON (A) HAD RECEIVED A COPY OF THE POLICY, (B) HAS READ AND UNDERSTAND THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THE UNIVERSITY IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, INTERESTED PERSONS SHALL MAKE AN ANNUAL DISCLOSURE OF ON-GOING RELATIONSHIPS AND INTEREST THAT MAY PRESENT A CONFLICT OF INTEREST. DISCLOSURES SHOULD ADDRESS CURRENT AFFILIATIONS, AS WELL AS PAST AFFILIATIONS FOR THE PRIOR TWO YEARS. CONFLICT OF INTEREST DISCLOSURE FORMS WILL BE SUBMITTED TO THE CHAIR PERSON OF THE BOARD OR TO THE PERSON S/HE DESIGNATES AND THE FULL BOARD APPROVES ANNUALLY, AND WHEN APPROPRIATE, AT OR PRIOR TO ACTION AND RELEVANT BUSINESS TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT, THE CHIEF OPERATING OFFICER/EXECUTIVE VICE PRESIDENT, AND VICE PRESIDENT OF ACADEMIC AND STUDENT AFFAIRS / CHIEF ACADEMIC OFFICER ARE REVIEWED BY THE BOARD AFTER THE COMPLETION OF AN INDEPENDENT COMPENSATION STUDY. THE COMPENSATION OF THE PRESIDENT IS SET BY THE BOARD. THE COO AND THE CAO COMPENSATION IS SET BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 12 MARKETING EXPENSE: IN ACCORDANCE WITH THE IRS INSTRUCTIONS RELATING TO EXPENSES TO PRODUCE PROGRAMMATIC REVENUE, ADVERTISING AND PROMOTIONAL EXPENSES HAVE BEEN CATEGORIZED AS PROGRAMMATIC ON THE FORM 990. THE ORGANIZATION UNDERTAKES EFFORTS TO INCREASE ITS OUTREACH TO FUTURE STUDENTS THROUGH A VARIETY OF EFFORTS DESIGNED TO PROMOTE THE UNIVERSITY AND ITS ACADEMIC PROGRAMS. THROUGH PROGRAMMATIC ADVERTISING AND PROMOTION, THE ORGANIZATION FURTHER PROMOTES EDUCATION BY REACHING A BROADER AUDIENCE OF POTENTIAL STUDENTS.