2022-10-28T11:18:36-05:00 2021-12-31 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2021-01-01 451171945 CLAREMONT LINCOLN UNIVERSITY CLAR 9096674400 150 W FIRST STREET CLAREMONT CA 91711 MARK MENDOZA EXECUTIVE VP / COO 9096674400 2022-10-19 1 MARK MENDOZA 999009999 LAUREN A HAVERLOCK P00545829 8185771900 2022-10-19 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z LYNN PRIDDY 150 W FIRST STREET CLAREMONT CA 91711 14416250 0 X WWW.CLAREMONTLINCOLN.EDU X 2010 CA DELIVERS SOCIALLY CONSCIOUS, AFFORDABLE, AND ACCESSIBLE ONLINE GRADUATE EDUCATION 12 11 89 0 0 0 235159 683660 2663885 3167166 1547906 688240 145912 153567 4592862 4692633 288433 209486 0 0 4632164 4848341 0 0 0 4122016 3926870 9042613 8984697 -4449751 -4292064 39402433 35321244 1336105 695583 38066328 34625661 X SEE SCHEDULE O 0 0 6613611 209486 3167736 CLAREMONT LINCOLN UNIVERSITY CURRENT 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 WILL ADD 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. PROJECTIONS INDICATE THAT THIS PROGRAM WILL INCREASE THE STUDENT POPULATION SIGNIFICANTLY, PARTICULARLY 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 FORTHCOMING BACCALAUREATE COMPLETION PROGRAM. 6613611 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 55 0 1 89 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 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 STEVE CHANEN DIRECTOR 2.00 X 0 0 0 NOLAN MIURA DIRECTOR 2.00 X 0 0 0 LOURDES GERMAN DIRECTOR 2.00 X 0 0 0 ROBERT WILLIAMS DIRECTOR 2.00 X 0 0 0 JAMES MANIFOLD DIRECTOR 2.00 X 0 0 0 KATHRYN JO LINCOLN DIRECTOR 2.00 X 0 0 0 ELIZABETH GRIEGO DIRECTOR 2.00 X 0 0 0 KEITH DRAKE DIRECTOR 2.00 X 0 0 0 JERRY CAMPBELL DIRECTOR 2.00 X 0 0 0 THOMAS NECHYBA DIRECTOR 2.00 X 0 0 0 MARJORIE BEALE DIRECTOR 2.00 X 0 0 0 THOMAS M BECKER DIRECTOR 2.00 X 0 0 0 LYNN PRIDDY PRESIDENT - AS OF 4/1/21 40.00 X X 203077 0 0 ANTHONY DIGIOVANNI PRESIDENT - UNTIL 4/1/21 25.00 X X 145440 0 37442 JOSEPH SALLUSTIO EXECUTIVE VP/COO 40.00 X 210292 0 28882 NANCY BARNES DIRECTOR OF HUMAN RESOURCES 40.00 X 134989 0 24615 LINDA RABITOY CHIEF FINANCIAL OFFICER 40.00 X 140605 0 21879 MELISSA PULS VP OF STRATEGIC PARTNERSHIP 40.00 X 153160 0 42789 JOANNA BAUER CHIEF ACADEMIC OFFICER 40.00 X 171574 0 32737 STEPHANIE VARNON-HUGHES DIRECTOR OF THE CLAREMONT CORE 40.00 X 111506 0 22935 VERA PHILLIP-EVANS DEAN OF ACADEMIC AFFAIRS 40.00 X 123000 0 5923 1393643 0 217202 10 0 1 0 GOOGLE INC PO BOX 39000 DEPT 33654 SAN FRANCISCO CA 94139 MARKETING 643937 FACEBOOK INC 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MARKETING 425609 LINKEDIN 62228 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MARKETING 213370 3 579531 104129 5576 683660 STUDENT TUITION AND FEES 611310 3157566 3157566 B TO B REVENUE 611710 9600 9600 3167166 263636 263636 152997 0 152997 152997 152997 10148221 9723617 424604 424604 424604 OTHER INCOME 611710 570 570 570 4692633 3167736 0 841237 X 209486 209486 1554696 762255 792441 2525935 2247105 278830 157030 104648 52382 322323 237705 84618 288357 212685 75672 42519 42519 51903 51903 370498 370498 1502229 1502229 12859 2849 10010 296733 221341 75392 22671 17003 5668 17730 1803 15927 4777 4777 896381 672286 224095 149967 149967 UTILITIES 103510 103510 DUES AND SUBSCRIPTIONS 74114 48761 25353 FACILITIES 54956 54956 BAD DEBT 15982 15982 310041 2957 307084 8984697 6613611 2371086 0 389552 539051 1761530 503641 0 375 299445 98736 1682756 0 116715 152014 21032612 2801656 19103528 18230956 16048907 15796471 39402433 35321244 763430 695583 572675 0 1336105 695583 X 38008632 34510650 57696 115011 38066328 34625661 39402433 35321244 -4292064 851397 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3420000 3420000 16848199 2205126 14643073 375612 276282 99330 388801 320248 68553 18230956 X 5334544 851397 -209486 641911 4692633 0 4692633 8775211 0 8775211 209486 209486 8984697 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 IRS 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 FRANCHISE TAX CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. 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 -209,486. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID 209,486. 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 PUBLISH ANNUALLY IN THE CLAREMONT COURIER. SCHEDULE E, PART I, LINE 6 RECEIVE TITLE IV 1 STUDENT FINANCIAL AID 392 209486 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 0 0 JOSEPH SALLUSTIO EXECUTIVE VP/COO 210292 0 0 0 0 0 8954 0 19928 0 239174 0 0 0 JOANNA BAUER CHIEF ACADEMIC OFFICER 171574 0 0 0 0 0 15323 0 17414 0 204311 0 0 0 LYNN PRIDDY PRESIDENT - AS OF 4/1/21 203077 0 0 0 0 0 0 0 0 0 203077 0 0 0 MELISSA PULS VP OF STRATEGIC PARTNERSHIP 153160 0 0 0 0 0 14000 0 28789 0 195949 0 0 0 ANTHONY DIGIOVANNI PRESIDENT - UNTIL 4/1/21 145440 0 0 0 0 0 9692 0 27750 0 182882 0 0 0 LINDA RABITOY CHIEF FINANCIAL OFFICER 140605 0 0 0 0 0 12400 0 9479 0 162484 0 0 0 NANCY BARNES DIRECTOR OF HUMAN RESOURCES 134989 0 0 0 0 0 12000 0 12615 0 159604 0 0 0 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE MISSION OF CLAREMONT LINCOLN UNIVERSITY IS TO BE A PLACE WHERE STUDENTS LEARN HOW TO TREAT OTHERS AS THEY WOULD LIKE TO BE TREATED. STUDENTS LEARN THE SKILLS NECESSARY TO UNDERSTAND DIFFERENCES AMONG RELIGIONS, GOVERNMENTS, OTHER ORGANIZATIONS, AND INDIVIDUALS; HOW TO RESPECT THOSE DIFFERENCES; AND HOW TO COOPERATE AND COLLABORATE WITH THOSE OF DIFFERENT VIEWPOINTS TO RESOLVE PROBLEMS BETWEEN THEM PEACEFULLY WITHOUT VIOLENCE. OUR STUDENTS WILL INTEGRATE SELF-KNOWLEDGE WITH CRITICAL PERSPECTIVES AND CONTEMPORARY SKILLS TO CREATE SUSTAINABLE SOCIAL CHANGE HOW TO IMPLEMENT THE GOLDEN RULE. CLAREMONT LINCOLN UNIVERSITY EMBEDS THE GOLDEN RULE IN THE CLAREMONT CORE WHICH TEACHES THE SKILLS OF MINDFULNESS, DIALOGUE, COLLABORATION, AND CHANGE. VISION THE VISION OF CLAREMONT LINCOLN UNIVERSITY IS A WORLD THAT LIVES BY THE GOLDEN RULE; A WORLD IN WHICH DISPUTES BETWEEN THOSE THAT HAVE CONFLICTING VIEWS ARE ADDRESSED PEACEFULLY WITHOUT VIOLENCE. 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 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 FINANCIAL OFFICER, AND THE CHIEF OPERATING OFFICER/EXECUTIVE VICE PRESIDENT ARE REVIEWED BY THE BOARD AFTER THE COMPLETION OF AN INDEPENDENT COMPENSATION STUDY. THE COMPENSATION OF THE PRESIDENT IS SET BY THE BOARD. THE CFO AND THE COO 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.