2021-07-29T19:10:48-05:00 2020-12-31 910189318 MOSS ADAMS LLP 10960 WILSHIRE BLVD SUITE 1100 LOS ANGELES CA 90024 990 2020-01-01 451171945 CLAREMONT LINCOLN UNIVERSITY CLAR 9096674400 150 W FIRST STREET CLAREMONT CA 91711 LINDA RABITOY CFO/TREASURER 9096674400 2021-07-28 1 LINDA RABITOY 999009999 LAUREN A HAVERLOCK P00545829 3104770450 2021-07-26 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LYNN PRIDDY 150 W FIRST STREET CLAREMONT CA 91711 15495140 0 X WWW.CLAREMONTLINCOLN.EDU X 2010 CA DELIVERS SOCIALLY CONSCIOUS, AFFORDABLE, AND ACCESSIBLE ONLINE GRADUATE EDUCATION 12 10 99 0 0 0 364749 235159 1728924 2663885 1575355 1547906 80264 145912 3749292 4592862 200683 288433 0 0 4321638 4632164 0 0 470881 4041603 4122016 8563924 9042613 -4814632 -4449751 44750197 39402433 1761240 1336105 42988957 38066328 X SEE SCHEDULE O 1 0 6091987 288433 2664286 REVENUE AND EXPENSES GO TOWARDS EDUCATION AND GRADUATION OF STUDENTS. CLU SERVES THOSE WHO DO NOT ALWAYS FIT INTO A TRADITIONAL CAMPUS-BASED GRADUATE INSTITUTION, PROVIDING AN AFFORDABLE, ACCESSIBLE AND FLEXIBLE ONLINE EDUCATION THAT MAKES A DIFFERENCE IN STUDENTS' LIVES SO THEY CAN, IN TURN, MAKE A DIFFERENCE IN THEIR COMMUNITIES AND BEYOND. CLU WORKS WITH EACH STUDENT TO PROVIDE NEEDSBASED FINANCIAL ASSISTANCE AND PROVIDED SCHOLARSHIPS IN 2020. IN 2019, CLU DEVELOPED THREE NEW ACCREDITED MASTER'S PROGRAMS AND COMPLETED CONSTRUCTION OF ITS DONOR-PROVIDED HEADQUARTERS IN CLAREMONT, CA THAT WILL SERVE ITS STUDENTS LONG INTO THE FUTURE. AS A NEW INSTITUTION BUILDING ENROLLMENT, CLU'S 2020 MARKETING STRATEGIES RESULTED IN ENROLMENT INCREASES THAT NEARLY DOUBLED THE STUDENT POPULATION IN 2020. THE RETENTION RATE IN 2020 WELL EXCEEDED THE NATIONAL AVERAGE, WITH AN AVERAGE RETENTION RATE OF 91%. WE LIVE IN CHALLENGING TIMES THAT REQUIRE NEW LEADERSHIP MODELS AND CLU'S EDUCATION DELIVERS AS DEMONSTRATED BY OUR SURVEY OF 2020 GRADUATES. ALL SURVEY RESPONDENTS AGREE OR STRONGLY AGREE THAT THEY DEVELOPED NEW SKILLS AND KNOWLEDGE FROM THE CONTENT AND CURRICULUM; ALL SURVEY RESPONDENTS AGREE OR STRONGLY AGREE THAT THE CLAREMONT CORE HAS BEEN A VALUABLE SKILL IN THEIR PROFESSIONAL AND PERSONAL LIVES; 97% OF RESPONDENTS RATE THEIR INSTRUCTORS AND THEIR COURSES AS EXCELLENT OR GOOD; AND ALL SURVEY RESPONDENTS STRONGLY AGREE OR AGREE THAT THEIR PROGRAM WAS WORTH THE INVESTMENT OF TIME AND MONEY. 6091987 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 1 0 0 0 0 0 0 0 0 1 56 0 1 99 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LINDA RABITOY 9096674433 150 W FIRST STREET CLAREMONT CA 91711 JERRY CAMPBELL DIRECTOR 3.00 X 0 0 0 NOLAN MIURA DIRECTOR 3.00 X 0 0 0 ROBERT WILLIAMS DIRECTOR 3.00 X 0 0 0 JAMES MANIFOLD DIRECTOR 3.00 X 0 0 0 ELIZABETH GRIEGO DIRECTOR 3.00 X 0 0 0 KEITH DRAKE DIRECTOR 3.00 X 0 0 0 STEVE CHANEN DIRECTOR 3.00 X 0 0 0 KATHRYN JO LINCOLN DIRECTOR 3.00 X 0 0 0 MARJORIE BEALE DIRECTOR 3.00 X 0 0 0 THOMAS M BECKER DIRECTOR 3.00 X 0 0 0 LYNN PRIDDY DIRECTOR/INTERIM VP ACADEMIC AFFAIRS 20.00 X 81600 0 0 ANTHONY DIGIOVANNI PRESIDENT 40.00 X X 359584 0 34225 LINDA RABITOY CHIEF OPERATING OFFICER 40.00 X 161358 0 32297 NANCY BARNES DIRECTOR OF HUMAN RESOURCES 40.00 X 161822 0 24396 JOSEPH SALLUSTIO EXECUTIVE VP/COO 40.00 X 224137 0 33589 MELISSA PULS VP OF ADVANCEMENT 40.00 X 178274 0 36783 STEPHANIE VARNON-HUGHES DIRECTOR OF THE CLAREMONT CORE 40.00 X 125508 0 27161 DAVID CARTER VP 40.00 X 248690 0 13336 JOANNA BAUER VP OF ACADEMICS 40.00 X 145571 0 35305 1686544 0 237092 8 0 1 0 FACEBOOK INC 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MARKETING 569502 GOOGLE INC PO BOX 39000 DEPT 33654 SAN FRANCISCO CA 94139 MARKETING 494734 LINKEDIN 62228 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MARKETING 149176 3 235159 29085 235159 STUDENT TUITION AND FEES 611310 2663885 2663885 2663885 382837 382837 145511 0 145511 145511 145511 12067347 10902278 1165069 1165069 1165069 OTHER INCOME 611710 401 401 401 4592862 2664286 0 1693417 X 288433 288433 1328065 278505 834503 215057 2498572 2369369 68669 60534 147491 101769 38307 7415 405842 280031 97402 28409 252194 174426 59614 18154 26755 26755 44877 44877 348998 255164 84083 9751 1467831 1452225 15606 44010 42135 1875 282717 282717 31152 15576 12461 3115 25164 12997 11762 405 11601 6232 5120 249 891503 445752 356601 89150 123437 123437 BAD DEBT 281409 281409 UTILITIES 90171 90171 DUES AND SUBSCRIPTIONS 88923 44377 35502 9044 FACILITIES 60250 30125 24100 6025 303218 54289 242837 6092 9042613 6091987 2479745 470881 554187 389552 3800130 1761530 181340 299445 3439679 1682756 111726 116715 21008803 1905275 19064813 19103528 17598322 16048907 44750197 39402433 1761240 763430 0 572675 1761240 1336105 X 42959081 38008632 29876 57696 42988957 38066328 44750197 39402433 -4449751 -472878 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3420000 3420000 16845385 1296386 15548999 363617 321817 41800 379801 287072 92729 19103528 X 3831551 -472878 -288433 -761311 4592862 0 4592862 8754180 0 8754180 288433 288433 9042613 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 -288,433. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID 288,433. 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 171 288433 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 ANTHONY DIGIOVANNI PRESIDENT 349845 0 0 0 9739 0 9739 0 24486 0 393809 0 0 0 DAVID CARTER VP 236567 0 0 0 12123 0 9175 0 4161 0 262026 0 0 0 JOSEPH SALLUSTIO EXECUTIVE VP/COO 215469 0 0 0 8668 0 8668 0 24921 0 257726 0 0 0 MELISSA PULS VP OF ADVANCEMENT 170843 0 0 0 7431 0 7431 0 29352 0 215057 0 0 0 LINDA RABITOY CHIEF OPERATING OFFICER 148758 0 0 0 12600 0 12600 0 19697 0 193655 0 0 0 NANCY BARNES DIRECTOR OF HUMAN RESOURCES 149222 0 0 0 12600 0 12600 0 11796 0 186218 0 0 0 JOANNA BAUER VP OF ACADEMICS 133718 0 0 0 11853 0 11853 0 23452 0 180876 0 0 0 STEPHANIE VARNON-HUGHES DIRECTOR OF THE CLAREMONT CORE 115246 0 0 0 10262 0 10262 0 16899 0 152669 0 0 0 X 1 29085 FAIR MARKET VALUE 0 0 0 FORM 990, PART III, LINE 2 CLAREMONT LINCOLN UNIVERSITY DELIVERS SOCIALLY CONSCIOUS, AFFORDABLE, AND ACCESSIBLE ONLINE GRADUATE EDUCATION. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: CLAREMONT LINCOLN IS A GRADUATE UNIVERSITY THAT PROVIDES INNOVATIVE EDUCATIONAL OFFERINGS WITH A GLOBAL IMPERATIVE. STUDENTS WILL DEVELOP CAPACITIES FOR ETHICAL, SOCIALLY CONSCIOUS LEADERSHIP ACROSS SECTORS IN AN INTERCONNECTED AGE, THESE INDIVIDUALS WILL ENGAGE IN MINDFULNESS, DIALOGUE, COLLABORATION, AND INCLUSIVE POSITIVE SOCIAL CHANGE ACROSS DIVERSE PERSPECTIVES. WE ACHIEVE OUR MISSION WITH GRADUATE SCHOLAR-PRACTITIONER EDUCATION THROUGH SIX MASTER'S PROGRAMS, CERTIFICATES, AND CONCENTRATIONS ACROSS CRITICAL LEADERSHIP PROFESSIONS. OUR STUDENTS INTEGRATE SELF-KNOWLEDGE WITH CRITICAL PERSPECTIVES AND CONTEMPORARY PROFESSIONAL SKILLS TO CREATE POSITIVE, SUSTAINABLE SOCIAL 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 ENTIRE BOARD IS GIVEN THE FORM 990 TO REVIEW. THE AUDIT COMMITTEE TO REVIEW AND DISCUSS THE FORM 990. AFTER ITS APPROVED AND FINALIZED, THE FINAL COPY IS DISTRIBUTED TO THE BOARD. 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 EXECUTIVE VICE PRESIDENT ARE REVIEWED BY THE BOARD AFTER THE COMPLETION OF AN INDEPENDENT COMPENSATION STUDY. THE COMPENSATION OF THE PRESIDENT WAS SET BY THE BOARD. THE CFO AND THE EVP COMPENSATION WAS 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 MORE BROAD AUDIENCE OF POTENTIAL STUDENTS. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT MAKE ANY CHANGES TO EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.