2021-05-17T07:03:18-05:00 2020-06-30 390859910 BAKER TILLY US LLP 777 E WISCONSIN AVE 32ND FLOOR MILWAUKEE WI 53202 990 2019-07-01 952798775 CONCORDIA UNIVERSITY IRVINE CONC 9492143123 1530 CONCORDIA WEST IRVINE CA 926123203 KEVIN TILDEN CHIEF FINANCIAL OFFICER 9492143123 2021-05-14 1 TROY MARINE CPA P00187863 4147775500 2021-05-14 2019 2022-09-23 18:48:47Z KEVIN TILDEN 1530 CONCORDIA WEST IRVINE CA 926123203 107565392 0 X WWW.CUI.EDU X 1972 CA CONCORDIA UNIVERSITY IRVINE, GUIDED BY THE GREAT COMMISSION OF CHRIST JESUS AND THE LUTHERAN CONFESSIONS, EMPOWERS STUDENTS THROUGH THE LIBERAL ARTS AND PROFESSIONAL STUDIES FOR LIVES OF LEARNING, SERVICE, AND LEADERSHIP. 16 16 1582 300 0 0 5571576 10771209 95770288 91171628 1750017 1522272 494910 206406 103586791 103671515 25524934 26630001 0 0 42487163 41174079 0 0 0 30345662 31539703 98357759 99343783 5229032 4327732 168530409 175634097 51165227 55651390 117365182 119982707 CONCORDIA UNIVERSITY IRVINE, GUIDED BY THE GREAT COMMISSION OF CHRIST JESUS AND THE LUTHERAN CONFESSIONS, EMPOWERS STUDENTS THROUGH THE LIBERAL ARTS AND PROFESSIONAL STUDIES FOR LIVES OF LEARNING, SERVICE, AND LEADERSHIP. 0 0 56284449 26630001 82864981 INSTRUCTION - DIVISIONAL:INSTRUCTION, INCLUDES GRANTS AND ALLOCATIONS. CONCORDIA UNIVERSITY CURRENTLY HAS 1,459 TRADITIONAL UNDERGRADUATE STUDENTS AND 2,632 NON-TRADITIONAL STUDENTS. 19675262 832438 ACADEMIC SUPPORT AND STUDENT SERVICES:ACADEMIC SUPPORT INCLUDES OFFICE OF THE PROVOST, DEANS OF VARIOUS ACADEMIC DIVISIONS, AND UNIVERSITY LIBRARY SERVICES. STUDENT SERVICES INCLUDES ADMISSIONS, FINANCIAL AID, REGISTRAR, AND ATHLETICS. 7602296 8484290 AUXILIARY SERVICES:AUXILIARY ENTERPRISES AT CONCORDIA ARE GENERALLY COMPRISED OF RESIDENCE HALLS, A DINING HALL, AND A SNACK SHOP. 1022791 6944695 1022791 6944695 84584798 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 298 0 1582 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X KEVIN TILDEN 9492143126 1530 CONCORDIA WEST IRVINE CA 92612 KEVIN TILDEN EXEC VP & CFO 40.00 4.00 X 189001 0 42114 STEPHEN CHRISTENSEN EXEC VP FOR EXTERNAL RELATIONS 40.00 X 178547 0 34973 KURT KRUEGER PRESIDENT 40.00 4.00 X 151320 0 48000 RONALD VAN BLARCOM ASSOCIATE VP & GENERAL COUNSEL 40.00 X 175223 0 20842 LESLEY HARPER ARCHITECT 40.00 X 157846 0 34126 GARY MCDANIEL EXEC VP & CHIEF OPERATING OFFICER 40.00 X 163850 0 27600 PETER SENKBEIL EXEC VP ACADEMIC AFFAIRS & PROVOST 40.00 X 147309 0 37836 KEN AMMANN HEAD BASKETBALL COACH 40.00 X 147515 0 34561 TIMOTHY JAEGER EXEC VP FOR UNIVERSITY ADVANCEMENT 4.00 40.00 X 0 152050 26002 CHERYL SMYTHE-PADGHAM ASSISTANT DEAN/DIRECTOR OF NURSING 40.00 X 141235 0 34706 GILBERT FUGITT ASSOCIATE VP & DEAN OF STUDENTS 40.00 X 141273 0 34122 STEVEN MUELLER CHIEF MISSION OFFICER 40.00 X 121743 0 32370 CRAIG W OLSON BOARD MEMBER 1.00 X 0 0 0 REV ROGER E SCHLECHTE BOARD MEMBER - ADVISORY 1.00 X 0 0 0 DR MICHAEL A THOMAS BOARD MEMBER -PRESIDENT/EX OFFICIO 1.00 X 0 0 0 JEFFREY S BEAVERS BOARD MEMBER 1.00 X 0 0 0 PAUL C BELDEN BOARD MEMBER 1.00 X 0 0 0 CARYN BORLAND BOARD MEMBER 1.00 X 0 0 0 REV JASON J BREDESON BOARD MEMBER 1.00 X 0 0 0 ROGER BUTNER BOARD MEMBER 1.00 X 0 0 0 DR STEVEN J BUUCK BOARD MEMBER - SECRETARY 1.00 X 0 0 0 HE DURBIN BOARD MEMBER - EX OFFICIO 1.00 X 0 0 0 RYAN ERMELING BOARD MEMBER 1.00 X 0 0 0 MATTHEW FLANDERMEYER BOARD MEMBER 1.00 X 0 0 0 REV DR MICHAEL GIBSON BOARD MEMBER 1.00 X 0 0 0 LAURA G HEMMINGER BOARD MEMBER 1.00 X 0 0 0 REV JAMES D HENKELL BOARD MEMBER - VICE CHAIR 1.00 X 0 0 0 REV SCOTT KLEMSZ BOARD MEMBER 1.00 X 0 0 0 RACHEL KLITZING BOARD MEMBER - ADVISORY 1.00 X 0 0 0 REV MICHAEL R LANGE BOARD MEMBER - ADVISORY 1.00 X 0 0 0 PETER KS LEE BOARD MEMBER 1.00 X 0 0 0 RONALD R LEVESQUE BOARD MEMBER - CHAIR 1.00 X 0 0 0 PAULA E MEYER BOARD MEMBER 1.00 X 0 0 0 1714862 152050 407252 63 0 1 0 SYNDER LANGSTON 17962 COWAN IRVINE CA 926146036 GENERAL CONTRACTOR 5680586 BON APPETIT 1000 WEST TEMPLE STREET LOS ANGELES CA 90074 FOOD SERVICE 2469808 ARAMARK FACILITIES SERVICES 24818 NETWORK PL CHICAGO IL 606731248 FACILITIES MAINTENANCE 2157536 K-12 TEACHERS ALLIANCE 20624 ABBEY WOODS FRANKFORT IL 60423 RECRUITMENT SERVICES 1677661 ALL TRADES CONSTRUCTION MANAGEMENT 3842 CHINO AVE CHINO CA 917104722 GENERAL CONTRACTOR 1494344 44 832438 9938771 10771209 TUITION AND FEES 611710 82864981 82864981 HOUSING & STUDENT FOOD SERVICES 611710 7457880 7457880 AUXILIARY SERVICES 611710 848767 848767 91171628 1425556 1425556 177644 270389 -92745 -92745 -92745 3720204 3377202 246286 343002 -246286 96716 96716 OTHER REVENUE 900099 299151 299151 299151 103671515 91171628 0 1728678 26630001 26630001 1286232 1286232 31656432 29379846 2276586 2727376 2382971 344405 3690545 3151721 538824 1813494 1593817 219677 95886 95886 93375 93375 126860 126860 5958019 5853599 104420 2804365 1763712 1040653 112553 27140 85413 1460579 145466 1315113 6583729 4629222 1954507 2439971 2281448 158523 125491 118644 6847 544782 544782 5319667 3513623 1806044 961709 141012 820697 OTHER EXPENSE 4912717 2972576 1940141 99343783 84584798 14758985 0 4377232 3020743 7373757 12010852 4430728 5675979 1810775 2116168 227011 84357 1726101 2052352 168875696 73652057 92554955 95223639 46720716 44605844 9309134 10844163 168530409 175634097 13082774 6990340 8072444 9056923 22925852 31918151 7084157 7685976 51165227 55651390 X 68935403 80495954 48429779 39486753 117365182 119982707 168530409 175634097 X 4327732 -938359 -771849 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 15000 15000 0 PART II-B, LINE 1: ASSOCIATION OF FAITH BASED INSITIUTIONS FORMED TO DEFEAT SB 1146. 125841 X 0 30748483 4800937 400180 777842 35171758 29286533 971771 1278685 788506 30748483 24627762 3704059 1568236 613524 29286533 22024644 1192233 2011329 600444 24627762 21356815 1237054 -8012 561213 22024644 0.23000 0.66000 0.11000 0 1 1 1079179 1079179 118771893 50007011 68764882 32170362 13811085 18359277 14732915 9833961 4898954 2121347 2121347 95223639 INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY FOUNDATION 6610157 BENEFICIAL INTEREST IN PERPETUAL FUNDS 2826108 BENEFICIAL INTEREST IN SPLIT INT AGREEMENTS 829898 CASH SURRENDER VALUE OF LIFE INSURANCE 578000 10844163 INTEREST RATE EXCHANGE LIABILITY 1827327 ENDOWMENT ASSETS HELD FOR CONCORDIA UNIVERSITY FOUNDATION 5725395 DUE TO CONCORDIA UNIVERSITY IRVINE FOUNDATION 133254 7685976 X 72815131 -938359 -2498060 -3436419 76251550 126860 27293105 27419965 103671515 70197606 270389 270389 69927217 126860 29289705 29416565 99343782 PART III, LINE 4: THE ART COLLECTION IS HELD BY CONCORDIA UNIVERSITY SOLELY FOR THE PRESERVATION/BENEFIT FOR FUTURE GENERATIONS. PART V, LINE 4: THE CONCORDIA UNIVERSITY'S INTENDED USE OF ENDOWMENT FUNDS IS TO PROVIDE DESIGNATED FINANCIAL SUPPORT FOR ACADEMIC SCHOLARSHIPS, PROGRAMS, AND SERVICES PROVIDED TO STUDENTS TO FURTHER THEIR RESPECTIVE EDUCATIONAL GOALS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE UNIVERSITY IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT POSITION (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE UNIVERSITY IS ALSO EXEMPT FROM STATE INCOME TAXES. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2020 AND 2019. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS -17,936. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 195,336. DIRECT RENTAL EXPENSES 270,389. UNREALIZED GAIN ON INTEREST RATE EXCHANGE AGREEMENT -789,383. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY IRVINE FOUNDATION -159,866. OTHER NONOPERATION EXPENSES -1,996,600. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 26,311,274. FORGIVENESS TO CONCORDIA UNIVERSITY FOUNDATION 981,831. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 270,389. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 26,311,274. FORGIVENESS TO CONCORDIA UNIVERSITY FOUNDATION 981,831. OTHER NONOPERATING EXPENSE 1,996,600. PART V, ENDOWMENT FUNDS: THE FOUNDATION'S ENDOWMENT FUND IS HELD BY THE UNIVERSITY, BUT EACH ENTITY REPORTS THEIR OWN ENDOWMENT FUND BALANCE ON THEIR RESPECTIVE FORM 990. 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 STATEMENT OF NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE UNIVERSITY'S CATALOG, HANDBOOK & ALL PROMOTIONAL PUBLICATIONS. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE FEDERAL DIRECT STAFFORD STUDENT LOAN PROGRAM, FEDERAL WORK STUDY PROGRAM, PELL GRANT PROGRAM, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 1 PROGRAM SERVICES WIRE TRANSFER FOR STUDENT EXPENSES 35828 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES WIRE TRANSFERS FOR STUDENT EXPENSES 150225 SOUTH AMERICA 0 0 PROGRAM SERVICES WIRE TRANSFERS FOR STUDENT EXPENSES 1492 NORTH AMERICA (INCLUDING CANADA AND MEXICO, BUT NOT THE UNITED STATES) 0 0 PROGRAM SERVICES WIRE TRANSFERS FOR STUDENT EXPENSES 2912 0 1 0 0 0 1 190457 0 190457 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 TUITION DISCOUNT 2087 26311274 CARES ACT 415 258150 ASSISTANCE TO CONCORDIA UNIVERSITY PORTLAND EMPLOYEES 81 60577 PART I, LINE 2: CONCORDIA UNIVERSITY IRVINE OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE UNIVERSITY OR BY DONORS OF RESTRICTED FUNDS. THE OFFICE OF FINANCIAL AID IS ACCOUNTABLE FOR MONITORING AND DISBURSING ALL FINANCIAL ASSISTANCE TO STUDENT ACCOUNTS. X 0 0 X X X X 1 0 0 0 0 0 0 0 0 KEVIN TILDEN EXEC VP & CFO 186067 0 0 0 2934 0 18597 0 23517 0 231115 0 0 0 STEPHEN CHRISTENSEN EXEC VP FOR EXTERNAL RELATIONS 170660 0 0 0 7887 0 16962 0 18011 0 213520 0 0 0 KURT KRUEGER PRESIDENT 117190 0 0 0 34130 0 0 0 48000 0 199320 0 0 0 RONALD VAN BLARCOM ASSOCIATE VP & GENERAL COUNSEL 172722 0 0 0 2501 0 16918 0 3924 0 196065 0 0 0 LESLEY HARPER ARCHITECT 142992 0 0 0 14854 0 12113 0 22013 0 191972 0 0 0 GARY MCDANIEL EXEC VP & CHIEF OPERATING OFFICER 150623 0 0 0 13227 0 16855 0 10745 0 191450 0 0 0 PETER SENKBEIL EXEC VP ACADEMIC AFFAIRS & PROVOST 133699 0 0 0 13610 0 15124 0 22712 0 185145 0 0 0 KEN AMMANN HEAD BASKETBALL COACH 146092 0 0 0 1423 0 12466 0 22095 0 182076 0 0 0 TIMOTHY JAEGER EXEC VP FOR UNIVERSITY ADVANCEMENT 0 134868 0 0 0 17182 0 14821 0 11181 0 178052 0 0 STEVEN MUELLER CHIEF MISSION OFFICER 120320 0 0 0 1423 0 12075 0 20295 0 154113 0 0 0 PART I, LINE 1A THE PRESIDENT OF THE UNIVERSITY RESIDES IN CAMPUS PROVIDED HOUSING YEAR-ROUND. THE VALUE ASSOCIATED WITH THE HOUSING PROVIDED TO THE PRESIDENT IS $71,000 WHICH IS THE APPROXIMATE ANNUAL RENTAL VALUE OF THE HOUSE IN WHICH THE PRESIDENT RESIDES. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 NONEAVAIL 2020-03-13 37313500 CURRENT REFUND 2011 BONDS; FINANCE NEW PROJECT 0 0 0 A 266250 37313500 37313500 2019 1 0 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 A 0 FORM 990, SCHEDULE K, PART I, COLUMN F: CONCURRENTLY WITH ISSUANCE OF THE SERIES 2017 BONDS ON 12/28/2017 (NEW MONEY), THE ISSUER'S SERIES 2011 BONDS ISSUED FOR THE ORGANIZATION WERE MODIFIED IN A TRANSACTION THAT RESULTED IN A "REISSUANCE" OF THE SERIES 2011A BONDS FOR FEDERAL TAX PURPOSES. ACCORDINGLY, THE SERIES 2017 BONDS AND THE "REISSUED" SERIES 2011A BONDS ARE TREATED AS A SINGLE "ISSUE" FOR PURPOSES OF THIS SCHEDULE K. THE SERIES 2011A BONDS AND THE SERIES 2017 BONDS WERE FURTHER MODIFIED ON MARCH 13, 2020, RESULTING IN REISSUANCE OF SUCH BONDS, WHICH IS TREATED AS A SINGLE ISSUE AND CURRENT REFUNDING FOR FEDERAL TAX PURPOSES. THE SERIES 2011 BONDS WERE ORIGINALLY ISSUED ON DECEMBER 8, 2011. FORM 990, SCHEDULE K, PART V: THE ORGANIZATION DOES HAVE WRITTEN PROCEDURES IN PLACE TO ENSURE THAT VIOLATIONS OF FEDERAL TAX REQUIREMENTS ARE TIMELY IDENTIFIED AND REMEDIATED, BUT SUCH PROCEDURES DO NOT SPECIFICALLY MENTION THE VOLUNTARY CLOSING AGREEMENT PROGRAM. CAROL MCDANIEL WIFE OF GARY MCDANIEL, EVP 95532 SALARY 0 FORM 990, PART VI, SECTION A, LINE 1 THE BOARD OF REGENTS HAS GRANTED THE AUTHORITY TO THE FOLLOWING COMMITTEES: (1) INVESTMENT COMMITTEE - CHARGED WITH THE OVERSIGHT OF THE UNIVERSITY'S ENDOWMENT AND, INVESTMENT ALLOCATION DECISIONS, AND ALL CUSTODIAL CONCERNS RELATED TO CONCORDIA'S FINANCIAL INSTRUMENTS. (2) FINANCE/AUDIT COMMITTEE - CHARGED WITH THE OVERSIGHT OF THE FINANCIAL MANAGEMENT OF THE UNIVERSITY, INCLUDING THE REVIEW OF EXTERNAL FINANCIAL REPORTING AND THE ANNUAL AUDIT PROCESS. (3) COMPENSATION COMMITTEE - CHARGED WITH THE REVIEW AND APPROVAL OF COMPENSATION STRUCTURES RELATING TO FACULTY, STAFF, AND KEY EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 7A THE SYNOD HOLDS A CONVENTION EVERY THREE YEARS, WHICH IS COMPRISED OF LUTHERAN CONGREGATIONS ACCROSS THE UNITED STATES. A REPRESENTATIVE OF THE CONGREGATIONS IS APPOINTED WHO IN TURN VOTES FOR FOUR MEMBERS OF THE BOARD OF REGENTS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD ASSIGNS AUTHORITY TO THE FINANCE COMMITTEE TO PERFORM A REVIEW OF THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IN THEIR CAPACITY AS REGENTS, THE MEMBERS OF THE BOARD OF CONCORDIA UNIVERSITY IRVINE MUST ACT AT ALL TIMES IN THE BEST INTEREST OF THE UNIVERSITY. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST SHALL BE DISCLOSED BY BOARD MEMBERS TO THE APPROPRIATE PERSONNEL WITHIN THE UNIVERSITY THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE BOARD SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). IF IT IS DETERMINED THAT A CONFLICT OF INTEREST DOES IN FACT EXIST, THE INTERESTED BOARD MEMBER(S) IS/ARE RECUSED FROM PARTICIPATING IN DEBATES AND VOTES ON THE MATTER. STAFF AND FACULTY OF THE ORGANIZATION ARE REGULARLY REQUIRED TO REAFFIRM THEIR ADHERENCE TO AND UNDERSTANDING OF THE NEED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION DECISIONS ARE SUBJECT TO REVIEW AND CONCURRENCE BY SENIOR MEMBERS OF STAFF. COMPARABILITY DATA AS PROVIDED BY WILLIS, TOWERS, WATSON IS USED AS A BENCHMARK, AND THE METHODOLOGY OF THE DECISION IS DOCUMENTED BY HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND RELATED DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE EXCHANGE AGREEMENT -789,383. CHANGE IN VALUE OF BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENTS -17,936. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL FUNDS 195,336. CHANGE IN INTEREST IN NET ASSETS OF CONCORDIA UNIVERSITY IRVINE FOUNDATION -159,866. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS. FORM 990, PART V, LINES 1A & 2A CONCORDIA UNIVERSITY IRVINE AND CONCORDIA UNIVERSITY FOUNDATION ARE RELATED NONPROFIT CORPORATIONS UTILIZING A COMMON POOL OF EMPLOYEES. BOTH ORGANIZATIONS FILE A COMMON PAYROLL UNDER CONCORDIA UNIVERSITY IRVINE AND ALL TAX REPORTING IS DONE THROUGH UTILIZING CONCORDIA UNIVERSITY IRVINE AS A COMMON PAYMASTER. THE WAGES AND BENEFITS OF EMPLOYEES OF THE TWO ORGANIZATIONS ARE ACCOUNTED FOR AS EITHER ENTITIES' EXPENSES ON THE STATEMENT OF FUNCTIONAL EXPENSE BASED ON THEIR PRIMARY ROLE. CONCORDIA UNIVERSITY IRVINE FOUNDATION 1530 CONCORDIA WEST IRVINE CA 92612 237326171 FUNDRAISING FOR CONCORDIA UNIVERSITY CA 501(C)(3) LINE 12A, I CONCORDIA UNIVERSITY IRVINE 1 CHARITABLE REMAINDER ANNUITY TRUSTS (2) CHARITABLE TRUST CA T 0 CHARITABLE REMAINDER UNITRUSTS (6) CHARITABLE TRUST CA T 0 POOLED TRUSTS (16) CHARITABLE TRUST CA T 0 NET INCOME WITH MAKEUP CHARITABLE TRUST (2) CHARITABLE TRUST CA T 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 CONCORDIA UNIVERSITY FOUNDATION O 1544988 FAIR MARKET VALUE CONCORDIA UNIVERSITY FOUNDATION B 981831 CASH